The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

 The aim of this essay is to examine if the Swedish Major labels are moving towards making their catalogue available on different platforms rather than their traditional distribution of music. The new technology has really stirred things up for the major labels and file-sharing has been a problem for a long time. The labels have a history of fighting new formats instead of embracing them and listen to what their consumers actually want. We have found that the majors now are in the leading edge of music distribution due to technology and that is a first. We have focused this essay on if the consumption of music has changed the distribution of it or the other way around and found that people have changed their ways of consuming music over the years and the labels have always been forced to adapt.

The purpose of this report is to come up with possible improvement suggestions to the distribution central at Götene Stål & Verktygs AB (GSV). GSV is a wholesale dealer located in Götene. The company doesn?t produce anything it self, it buys in products and sells them to customers.The distribution central at GSV is the place where the products comes in and gets ready to deliver.To come up with possible improvement suggestions we started with process mapping over the main process and the distribution centre process. The main process here is from the point where the customer gives GSV an order to the point where GSV deliver the order.Our result shows that the major problem in the distribution central at GSV is the big volume differences in the incoming goods.

The purpose of this master's thesis is to study how librarians at public libraries make the literature with state supported distribution available through marketing. By qualitative interviews with nine heads of libraries the thesis examines how the library staff in each library market the state supported distribution by the Swedish Art Council. My theoretical framework is based on Philip Kotler's thesis on marketing. My conclusion is that the library staff rather market the library as whole, than focus on just one specific type of books. The attitudes toward the state supported distribution are a mixed one, but the library staff is glad for what is given..

Bakgrund och problem: Anva?ndningen av e-handel har va?xt de senaste a?ren och detta har medfo?rt sto?rre mo?jligheter fo?r kunder. E-handeln har mo?jlighet att na? ut till en sto?rre ma?lgrupp utan geografiska hinder. Detta medfo?r ett behov av fo?ra?ndring i distributionen av fysiska produkter.

Digital distribution för datorspel växer för varje år. Med tiden har fler och fler webbutikermed endast digitala produkter dykt upp, samtidigt som de gamla till en allt större del harbörjat erbjuda ett digitalt sortiment. Konsumenterna har med denna utveckling ett hav avolika typer av distributionsmöjligheter att välja bland. Vissa kan för en del konsumenterkännas restriktiva, medan andra webbutiker erbjuder en typ av försäljning som påminner merom den fysiska.Syftet med denna studie är att försöka identifiera de olika typer av affärsmodeller ochdistributioner som finns i dagsläget, och om det finns behov av att införa någon typ avstandard i form av riktlinjer och rekommendationer för digital distribution.Studien visar att det skulle vara problematiskt att tillämpa riktlinjer som skulle fungera ipraktiken för alla dessa varianter av digital distribution. Men samtidigt identifieras ett antalproblem som individuellt skulle kunna åtgärdas med hjälp av några av de riktlinjer ochrekommendationer som tas fram genom bland annat kvantitativ undersökning blandspelkonsumenter och intervju med Sveriges största aktör inom området..

The Swedish boat industry is considered quite conservative and subject to only limited development. The purpose of the study is to explain the structure of the boat industry, to analyze and evaluate ways of competing and provide recommendations for developing a competitive strategy. The aim of this thesis is to explain how to be competitive in the Swedish boat industry. To be able to do so three areas are used to deepen as well as broaden the understanding. The three areas within competitiveness we have chosen to highlight are differentiation, individualization and distribution.

Wildlife fences are today commonly used along highways to reduce the risk of vehicle collisions with wildlife. Since traffic and roads have expanded over the years, wildlife behaviour has become more interesting not only for the prevention of vehicle collisions but also to understand how human activities impact their natural habitats. Moose is one of those animals that have increased in interest in such studies. In this study, I tested if the probability to cross wildlife fences of moose would increase with increasing home range sizes, and also at what time of the year they cross. The study area is situated in Nordmaling municipality, located in Northern Sweden in the County of Västerbotten.

The number of sawmills in Sweden has decreased dramatically since the 1980s and the trend looks set to continue. The sawmills that are left instead becomes larger and are situated farther apart. In northern Sweden, they are concentrated along the coastline.In our study, we compared conditions for running a sawmill in inland areas and coastal areas and looked at what factors have the greatest impact on the profitability of the sawmill in northern Sweden.We chose to compare different locals conditions for a sawmill that only sawn pine timber and had an annual raw material requirements of 300 000 m3ub per year. By analyzing the kNN-data from the Swedish National Forest Inventory we have taken out the size of the timber volume at each site and its catchment. We have also looked at possible competitors in the areas that may affect the purchase price of the commodity.

The aim of this study was to describe preferences of geographic direction of ten, oak-living epiphytic lichen species and how they responded to sun exposure, nearby bushes and trees, bark fissure depth and circumference. The frequency of every species was recorded in arcs of ten degrees around the tree at a height of 130 to 180 cm above the ground. An estimation of the amount of every species in every arc was also recorded. To analyse how the distribution of the lichen species responded to the different factors their concentration for every tree was plotted against the four factors. The distribution of Cliostomum corrugatum had a positive response to high sun exposure and a negative response to a thick layer of bushes and trees.

The aim with this report is to formulate a strategic method to optimize selection processes of DNA-samples from a faeces inventory to identify as many individuals in as few analyzes as possible, and by that keep down the costs of brown bear management. Brown bear management in Sweden founds today on results from faeces inventory and is substantially led by the county administration boards. Data from the years of 2004 and 2009´s inventories in Västerbotten was used to test and evaluate different methods in selection processes of which faeces that should be sampled. Comparison were made between making selection by chance, by spatial distribution and by calculating variations in logistic regressions coefficient b, in other words bear density and probability in finding same individual in several faeces. We can show making selection by chance is the most uncertain method.

AbstractVäxjö University, School of Social SciencesBachelor thesisTitle: Ansvaret för skolan ? en studie om ansvarsfördelningen ur ett nyinstitutionalistiskt perspektivAuthor: Hanna JanssonSupervisor: Conny JohannessonThe aim of the study is to investigate which ideas that dominated the official political debate concerning the responsibility distribution for the Swedish school from 1974 to 1991.The study asks two questions: What ideas have dominated the official political debate concerning the responsibility distribution for the Swedish school from 1974 to 1991? and Why did the responsibility of the Swedish school change in 1991? In order to answer these questions an idea analysis were used. Three ideal types concerning democracy, effectivity and professionalism were used in analysing official governmental documents. The conclusion is that all three ideal types dominated the debate concerning the responsibility distribution, but in different degrees, and they can also explain why a new responsibility distribution came up in 1991..

Tjänstesektorn är en av de sektorer som ökar mest. Fler och fler tjänsteföretag dyker upp på den svenska marknaden, något som medför att nya konstellationer uppstår inom och utanför företagens funktioner. Distribution, att förflytta produkt från producent till konsument, är en av dessa funktioner. Hur ser konsumenten på detta när förutsättningarna för distribution ändras. Vårt syfte med C-uppsatsen är att undersöka är att undersöka i vilken grad faktorerna pris, distribution, image och trygghet styr valet för en kund att välja en mellanhand som leverantör av tjänsten istället för producenten.

This paper replicates a test performed by Burgstahler and Dichev (1997), which identifies a kink in the frequency distribution of earnings for companies listed on American stock exchanges. Their claim, that the kink is evidence of earnings management, has however been dismissed as a methodical consequence. To address this concern, this paper not only replicates the test in general, but also performs tests on a split sample, where founding family-owned companies are separated from the others, since earlier research has shown that founding family ownership is correlated with less earnings management. The results are in line with the findings of Burgstahler and Dichev, with a significant kink in the frequency distribution in the general test. The findings also show that the significance of the kink increases in the non-family-owned sample, while it disappears in the family-owned sample.

Hazel (Corylus avellana L.) is a common feature of meadows and pastures where it can grow in large populations and become very old. Is it possible to use the size of hazel stools for age determination and is it possible to use the size distribution of a population to provide information about how the land has been used? Hazel populations on ground where the lake-water level had been lowered, has been studied to validate an already developed growth model of hazel clones. Different hazel populations, on wooded meadows affected by mowing or grazing or overgrown meadows, were studied to evaluate the method utilizing hazel as land use indicator. The growth model was used to compare the size distributions of hazel populations with historical periods, which has been important for changes in agriculture or demography.