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.

Lichens are adapted to bright and sparse forests on oligotrophic ground. Due to a slow growth rate and high light demand lichens will suffer from competition in eutrophic environments. Therefore, lichens have disappeared from managed forests where the forest industry has increased the productivity. A reduced abundance of lichens will affect both biodiversity of the forest and the reindeer winter graze lands. It is important to understand how and for how long fertilization affects the abundance and diversity of lichens in order to protect lichen rich ecosystems. We have registered the biomass and number of lichen species in eight plots (four nitrogen rich and four nitrogen deficient) and compared fertilized Sami settlements with their oligotrophic surroundings in the nature reserves of Tjeggelvas.

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..

Uppsatsens titel: Management ? våra lärdomar och reflektioner Seminariedatum: 14 januari, 2004 Ämne/kurs: Management FEK 261, 20 poäng, magisternivå Författare: Emelie Bischoff, Staffan Cederwall, Christoffer Ekström och Daniel Lindström Handledare: Heléne Tjärnemo Företag: Sekretessbelagt Fem nyckelord: Management, lärdomar, reflektion, grupputveckling, självinsikt Syfte: Vårt syfte med denna rapport är att presentera våra lärdomar utifrån de områdena inom management, vi skaffat oss insikt i. Metod: 20 poäng projektarbete med en kvalitativ ansats. Teoretiska perspektiv: Management, grupprocess, team, ledare, chef, strateg, projektledning Empiri: Djupintervjuer med ledningsgrupp, gruppövningar, självinsikts- och personlighetstest, intervjuer med professorer och lärare vid EHL. Slutsatser: Vi svarar på vårt syfte genom att presentera våra viktigaste lärdomar utifrån oss själva, både som individer och som grupp, samt kommunikation och projekt..

The purpose of this study was to investigate how elevated levels of heavy metals affect the faunal species composition, abundance and species-diversity. The bentic macroinvertebrate fauna in the highly polluted lake Tisken was compared with the bentic macroinvertebrate fauna in the unpolluted lake Varpan. Mine wastes account for most of the metal that is discharged into Tisken. The hypotheses was that the heavy metal pollutions in lake Tisken influenced the species composition, abundance and diversity of the macroinvertebrates. Twenty samples were taken in both sites.

Globally, coastal ecosystems like mangrove forests, sea grass meadows and salt marshes are well known for their ability to capture and store atmospheric carbon effectively. In Sweden, there is still limited knowledge about local coastal ecosystems with similar functions, with alder swamp forests being an interesting example. Therefore, this study aimed to increase knowledge of the factors that can contribute to the potential carbon sequestering ability of alder swamps. Vegetation data and sediment samples were collected from a total of 37 sampling plots across four alder swamps in Bohusl?n on the Swedish west coast.

This report aims to identify and categorize suitable audit users and furthermore establish with values these users experience. The aim of the report has been fulfilled by analyzing interviews carried out with several companies using audits as a part of their risk management process. In addition to this, theories concerning management have been studied..

Working with health-management has become something most organizations would describe as essential for being legitimate today. The aim of this thesis is to investigate how this subject is handled in an existing company and how this work is percieved by the employees in the organization. Due to the fact that limited research has been conducted on this issue, we see this thesis as a potential for increasing the understanding of how health management is articulated in practice. Our results show that health management in our studied organization is far reaching in comparison with most organizations, but has room for improvement according to the Integral Theory. The consequence of differences in perceptions between management and employees could result in that health management does not become an integral part of the company and its daily operations to the potential extent..

Female musicians and actors are being disadvanteged in the music industry, because of standards that prevents women from participating on equal terms. Unequal distribution of resources and status depends on power structures which creates an hierarchy. This study is about how an organization, Femtastic, works for equality and diversity in the field of music, how they experience their positions and their possibilities. Also how they relate to the cultural policy objectives. Femtastic is trying to create a structural change in the male-dominated music industry.

The aim of this dissertation is the production of a landscape management document to protect and improve elements of biological, cultural and economic value found within the site at Tosthult. The study involves both analysis of the current grazing regime, comparison of today?s flora with flora collected in the fifties and a SWOT analysis of inhabitants? views on Tosthult?s landscape and neighbourhood. The resultant landscape management document applies to an area over 134 ha and is valid for thirty years. The proposal contains 26 separate management units, each with necessary information on the area, definition of management goals and the mix of management procedures to undertake.

This study investigates how performance management in primary schools can facilitate learning, relating to theories of efficient schools. This is done through a qualitative study of the performance management systems in two public primary schools in Sweden. The schools selected were similar in all major aspects, except pupil grades, where there was a clear difference between the schools. The analysis revealed differences in how the schools handled the process of management by objectives, the professional development of teachers as well as routines, rules, and policies. We conclude that having a rooted process for management by objectives, professional development of teachers, and clearly formalized values, gives a school a good foundation to support a pupil's learning and development..

Background: Budgets has always been a main factor for the management of organisations. Yet, lately has the role of budgets been increasingly questioned. But how is an organisation managed without budgets and what other alternatives can be used? And can these instruments work more effective?Purpose: The purpose of this essay is to describe how non-budget management distinguish compare to traditional management and how to design an effective non-budget system of management. Furthermore we intend to explain the reasons to such management and to present a model for how such a management can be performed.Research method: Empirical material has been performed based on seven interviews with persons within Svenska Handelsbanken.

Denna rapport handlar om Övervakning i en IT miljö som täcker både nätverk och system. Denna rapport inriktar sig på Fault Management och Performance Management..