The purpose of this study was to examine earnings quality and earnings management in U.S. ex-post failed firms. A quantitative study was made, using the Modified Jones Model, to identify abnormal accruals up to six years before bankruptcy. 9 003 continuing firms and 187 bankrupt firms, active sometime between 1990 and 2010, were examined. The study concludes that U.S.

Det här kandidatarbetet kommer framförallt att beröra filmtekniken, Matte Painting, men vi kommer även röra oss runt omkring ämnet och presentera andra delar från filmproduktionen och framförallt postproduktionen för att lättare kunna sätta Matte Painting i ett relevant sammanhang. Vi jämför Matte Painting med en teaterkuliss, en bakgrund som på nära håll eller ses från fel vinkel kan bryta illusionen av att det är en verklig miljö. Vi undersöker och presenterar hur man kan bygga upp en digitalt skapad Matte Painting som möjliggör att inte behöva åka land och rike runt efter den idealiska filmplatsen, utan kan spela in filmscenen i en studiomiljö. Vi analyserar existerande filmscener som har använt sig av Matte Painting, gör jämförelser mellan olika användningsområden för Matte Painting samt diskuterar fram en slutsats som besvarar vår frågeställning: ?Hur har utvecklingen av filmtekniken, Matte Painting, sett ut och hur kan man tillämpa en digital Matte Paint i postproduktion för att förstärka helhetsupplevelsen av en filmscen?? --- This thesis will primarily concern the film technique, Matte Painting, but we will also roam around the subject and introduce other elements of the film production, and above all post production for ease of putting Matte Painting in a relevant context.

Datorspelet World of Warcraft har växt något enormt i popularitet sedan det kom 2004. Idag är det den största mötesplatsen på nätet med användare över hela världen. När vi möter användare på nätet är det precis som i verkligheten viktigt för oss att framställas på det sätt vi helst vill. Vi spelar en roll och bygger en identitet. Spelet erbjuder en alternativ, virtuell värld åt oss och det som är intressant för mig är att se på vilket sätt detta påverkar våra möjligheter till detta.

Det här kandidatarbetet kommer framförallt att beröra filmtekniken, Matte Painting, men vi kommer även röra oss runt omkring ämnet och presentera andra delar från filmproduktionen och framförallt postproduktionen för att lättare kunna sätta Matte Painting i ett relevant sammanhang. Vi jämför Matte Painting med en teaterkuliss, en bakgrund som på nära håll eller ses från fel vinkel kan bryta illusionen av att det är en verklig miljö. Vi undersöker och presenterar hur man kan bygga upp en digitalt skapad Matte Painting som möjliggör att inte behöva åka land och rike runt efter den idealiska filmplatsen, utan kan spela in filmscenen i en studiomiljö. Vi analyserar existerande filmscener som har använt sig av Matte Painting, gör jämförelser mellan olika användningsområden för Matte Painting samt diskuterar fram en slutsats som besvarar vår frågeställning: ?Hur har utvecklingen av filmtekniken, Matte Painting, sett ut och hur kan man tillämpa en digital Matte Paint i postproduktion för att förstärka helhetsupplevelsen av en filmscen?? --- This thesis will primarily concern the film technique, Matte Painting, but we will also roam around the subject and introduce other elements of the film production, and above all post production for ease of putting Matte Painting in a relevant context. We compare Matte Painting with a theatrical backdrop, a background that closely or viewed from the wrong angle can break the illusion that it is a real world environment. We will investigate and present how to build a digitally created Matte Painting that enables not having to travel across the country for the ideal film location, but can shoot the scene in a studio environment. We analyze existing film scenes that have made use of Matte Painting, making comparisons between different uses for Matte painting and discuss a conclusion that answers our main question: "How has the evolution of the film technology, Matte Painting, looked like and how you can apply a digital matte paint in post production to enhance the overall experience of a movie scene?".

Humanity has always dreamed about a better world. These dreams has manifested themselves in the vision of Utopia - the good place, but also the non-existing place. Up until World War II man still wrote optimistic descriptions of this ideal world, and spread the idea through literature. In the aftermath of the atomic bomb and under the influence of the cold war, these publications seized to surface in literary surroundings. Despite this utopia did not die - it has only changed.

Many people perceive a division between an online world and the ?real? world outside of the World Wide Web. However, this view often leads to a reduced sense of importance ascribed to what takes place online, even though it affects life in very real ways. In our study we aim to explain the importance of how meaning is built in to sociomaterial compositions. By analyzing comment fields hosted by a Swedish IT-journal we illustrate how what is being said interplays with the technological platform in various ways.

Throughout its wide distribution in the northern hemisphere, the golden eagle occurs in a diverse range of environments, e.g., mountainous, forest and open areas. The literature on juvenile golden eagles is limited, and this study provides further knowledge on habitat use and ranging behaviour during the post-fledging period in boreal Sweden. A total of 14 golden eagle juveniles were tagged with GPS transmitters during 2010 and 2011, and nine could be followed during the entire post-fledging period from fledging until migration. The juveniles fledged at the end of July and beginning of August and initiated migration during October and beginning of November. The length of the post-fledging period, until migration started, ranged from 49 to 97 days. During this period, the juveniles? distance from their natal nest and their GPS height increased with time as their flying abilities developed.

I och med Internets framväxt de senaste tio åren har en ny underhållningsmarknad öppnat sig. En ny form av kommunikation och interaktion har möjliggjorts. I denna uppsats behandlar vi nätspelsfenomenet World of Warcraft. Dataspel och beroende har blivit ett vanligt ämne i media den senaste tiden. Det finns därmed misstanke om att detta ökat den senaste tiden i och med Internets framväxt.

Non-compulsory schools in Sweden should make use of the knowledge and experience that is available in society according to the aims and objectives of the Curriculum for the Non-Compulsory School System - Lpf 94. There are however only a few studies which have focused on the contacts between non-compulsory schools and society as represented by the business world in Sweden.The purpose of this study is to examine in what ways and to what extent non-compulsory schools are following the Curriculum by using the knowledge and experience of the business world. The perspectives have been: Which contacts in the business world and which working practices from the business world are implemented in teaching in non-compulsory schools? In what way do these contacts and working practices affect the teaching and learning of business administration? The purpose of this study is also to examine if the teachers in non-compulsory schools use business information and different kinds of business knowledge and experiences in order to keep themselves up-to-date regarding the business world. The perspectives have been: Are the teachers using up-to-date business information or business experience? Are the teachers applying a multicultural perspective in teaching business studies? In what way does this kind of information or first-hand experience affect the teaching and learning of business administration?The method used in this study was to interview seven teachers from two non-compulsory schools in Stockholm.

When a leader changes to a new post in another kind of organisational culture, what happens then? Could a leader use the same kind of leadership when leading different kinds of groups? Different cultures have different needs and ways to handle things and in the end it all comes to situational leadership. Both leaders and theorists claim that the leader must adjust to what the organisation and its members needs. This paper contains an inquiry of how officers have handled their new assignments as leaders in the civilian world of the municipality. The research shows that a former military leader must also be able to lead another kind of group if they change to a civilian career.

Den här uppsatsen är en teoretisk och empirisk studie över unga vuxnas erfarenheter av onlinedatorspelet World of Warcraft. Perspektivet som anläggs på spelet och dess användare är ett socialpsykologiskt perspektiv. Det socialpsykologiska perspektivet utgörs av den symboliska interaktionismen, sociala roller och rum samt Johan Asplunds teori om social responsivitet. I uppsatsen relateras även teorier om det medialiserade samhällets inverkan på individ och sociala rum. Kunskap om fältet har genererats främst genom ostrukturerade intervjuer med användare, samt genom en kulturanalys av verket.

It is not about the perfect tune or pretty picture.It is always, always about the story. (Is or ought to be)When we release a new album, publish a book or show a brand newcollection of clothes or furniture etc. it is (or ought to be) because we havesomething to say (tell/share). The choice of language, in which we tell our stories,is vital for how they will be perceived.This is where illustration comes in. Illustration is a tool for storytelling, for contributingto the world in the most legible way.Illustration is legibility, it is the italic, the underline, the ?quotation mark?, the exclamation mark!It is not about the pretty picture.I want to talk about this.

One of the most well-known trials in history is the one in Nürnberg, Germany, soon after the end of World War II. It is understandable that this caused a lot of discussions and that it was a world known trial which set the standards for a lot of similar occasions later on. The aim of this research is to focus on the opinions about this trial from a perspective of well-known Swedish newspapers. The method is to analyse three big papers with different political views and to see what separated them and what maybe united them. By studying the master-pages of the newspapers a picture is given of how the contemporary time had an understanding for the trial reports, which we in our time have established as facts.

ABSTRAKTUnder de senaste åren har det släppts flera onlinespel inom genren MMORPG och deras popularitet har ökat. Vid vår litteraturstudie framgick det att tidigare forskning visar på att spelare av MMORPG spel utvecklar olika kompetenselement genom sitt spelande men tar inte upp spelares uppfattning kring detta. Därför har vi undersökt spelares uppfattning kring sin egen kompetensutveckling i ett MMORPG spel samt vilka spelmoment som kan bidra till detta. Vi utförde en netnografisk studie med enkät, intervjuer och deltagande observation i World of Warcraft. Vår slutsats är att spelare uppfattar en utveckling av sexton olika kompetenselement.Nyckelord: Onlinespel, MMORPG, Kompetens, Kompetenselement, Kompetensutveckling, World of Warcraft.

Background: The numbers of crime towards women are increasing in our society. It is the medical caregiver?s responsibility to take care of these women when they are seeking help post assault. The caregiver?s task is to provide good care and performe a forensic evidence examination.