I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

This thesis investigates management accounting systems in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are addressed: What benefits can an activity-based cost accounting system offer the Swedish health care providers? What are the potential problems impeding the implementation of such a system? Main findings: an activity-based cost accounting system can improve the understanding of where costs are generated in the production processes. Comparisons between alternative production processes are improved, and the data may serve as a basis for internal pricing measures. Concerning the second question, difficulty in reconciliating the principles of economic control with the culture present in a hospital is identified as the main obstacle to a new management accounting system..

Syftet med examensarbetet är att tillföra ny kunskap inom den svenska earnings management forskningen genom att undersöka kapitalstrukturens eventuella korrelation med earnings management. Uppsatsen har en kvantitativ metodansats, paneldata regressionsanalys används för att genomföra studien. Arbetet grundar sig i tidigare forskning på earnings management området. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgår från 231 företag listade på den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.

Title: Social media as a communication tool - A case study on social media influencecorporate cultureLevel: Final assignment for Bachelor degree in Business and EconomicsAuthor: Jessika Klintsbacka & Oskar BergeSupervisor: Pär Vilhelmsson, Ernst Hollander & Maria Fregidou-MalamaDate: 2014-06-13Purpose of Study: The aim of this study is to inquire into Swedish companies internalcommunication, their approach to social media as an internal communications tool, and if itaffects the corporate culture.Method: The study is a multiple case study with a qualitative research design. The study'sinterview questions were designed by a operationalization of based on theory in the areas ofinternal communication, corporate culture and social media. The interviews took place inApril 2014. The interviews were recorded and then analyzed to bring out the similarities anddifferences between the companies.Results & Conclusion: The study shows that Swedish companies corporate cultures haveconnections with internal communication, and implementation of social media as acommunications tool. The study found that connections to companies with a comprehensiveone-way positive consider social media as alternative communication tool to strengthen theunity and community within the company.Suggestion for further research: One of the study's three companies is owner-led and thiscompany showed a high level of corporate culture.

It?s not for nothing the time we live in is often referred to as the age of information. Children and young adults who grow up I today?s society have greater access to facts and opinions than any earlier generations. This also applies to popular culture that during the last couple of decades have taken new expressions that no one could have ever dreamed of and more time goes to the consumption of it via visits to the cinema, television and computers.

Aim: Preferential treatment and allocation of quotes according to sex are two current concepts due to the increasing demand for equality. One organization that may use preferential treatment is the fire department. This is why we chose it as a starting point for our study. The aim with this essay is to investigate how Gästrike Räddningstjänst can create a more equal organization.Method: We have interviewed eight employees and prepared questions for each one. This represents a qualitative method.

Swedish agricultural businesses are facing challenges in order to achieve long-term profitability. The opportunity to improve profitability and efficiency on farm level may be enhanced by management. One way to work with leadership is to use Lean. It is a management system that aims to improve competitiveness. Currently, there is a project where Lean is implemented into 100 agricultural firms.

This thesis explores the validity of feminist poststructuralist theory in relation to gender and culture. Within the theoretical frame¬work of Judith Butler, combined with insights from the field of post-colonial theory, different perspectives of the dilemma of universalism are discussed. Primary sources for the study are policy documents from the Swedish government, literary texts and newspaper articles. The results show a number of paradoxes which need to be continually and critically kept unsolved. This does not mean an end to feminist engagement in other contexts than one's own but rather the need for theoretical awareness and self reflection.

The aim with this thesis is to study the risk management in construction projects at the Swedish Road Administration, SRA. Furthermore, the aim is to find the effects of the risk management. The theorem of this thesis is that the positive effects of the risk management in construction projects create additional value to the project. These additional values are that the project itself becomes resilient and that the project goals are achieved without any significant disturbances.This thesis shows that the risk management in construction projects do not follow the guidelines set out by the SRA. This is due to a lack of education in the method and a difficult method all together.

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

The purpose of this paper was to understand internal communication?s critical tradition by studying the interface of the subjective experience and the objective behavior within a management team. During almost two years this group was observed, several semi-structured interviews were conducted and a specific incident was analyzed. The interview texts where analyzed, using the Meaning Constitution Analysis developed by Roger Sages (2010) at Lund University. The observations were summarized in sociograms showing relationships in the organization.

Background: Different cultures meet to a greater extent than before as a result of the increasing globalisation. Therefore, international leaders have to count on greater differences in behaviour of their employees within organisations than they have experience from. It can consequently be difficult in an international environment to understand what motivate individuals of a different culture. Purpose: The purpose of this report is to make greater understanding for how national cultures influence leaders methods to motivate their employees in an international environment in Spain where two different cultures confront. Performance: The study has been made by 14 qualitative interviews with Spanish and Swedish leaders in Spain.

The recent development in society, such as the increased digitalisation, has brought new terms for both production and consumption within the cultural field. One of the main goals within Swedish Cultural Policies today is that everyone should have the same opportunities to practice and participate in cultural activities, with the right to develop their creative abilities. The cultural policies also contain the possibility to encourage spontaneous culture practice. The question is how to reach this goal.During the spring of 2012 I have been examining the term ?spontankultur? (spontaneous culture practice) as it appears in the discussion around participation in cultural activities and its connection to creativity.

Men?s magazines is a form of media that has been present and popular among men for decades and even centuries. In the beginning of 1990 the popularity for men?s magazines boosted as the new ideal man was presented. The new lad represented a new masculinity that was more honest about its ideals and point of views.

The purpose of this examination is to investigate how Judisk Krönika, a periodical which was introduced in 1932 with the aim of disseminating Jewish culture and tradition in Sweden, uses history to make comments about its role in contemporary history, specifically during the first two years of the First Intifada. A second purpose was to examine how this use of history differed from results shown in earlier studies comprising the 1960s and the 2000s. The method in use is qualitative; the source material has been read thoroughly and scrutinized in search of the authors open and hidden messages and intentions. The main finding shows that four major themes could be identified: anti-Semitism(anti-Zionism); memory; ethnonational and media. The most dominant theme during the 1980s, as opposed to the 1960s and the 2000s focus on Zionism and Jewish culture respectively, is memory, that could be described as hegemonic and as a part of a existential use of history, which aims for survival and preservation of the Jewish culture in times of conflict..