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..

Platelets are important for the healing of damaged blood vessels since they have an importantpart to play in the coagulation process. At the same time, the blood must be kept fluid and notcoagulate at the wrong time. Therefore there are factors that effect the aggregation of plateletsin a positive or a negative way.Previous investigations have shown that platelets during stirring conditions produce reactiveoxygen species (ROS) that weaken the inhibiting effect of nitric oxides (NO) on platelets andthat the drug Dexamethasone (Dex) can reduce the ROS-production.The aim of this project was to investigate if glucocorticoids, in this case Dexamethasone,could restore the inhibiting effect of NO on platelets and if there was any decrease in ROS-production.The result of the ROS-measurements showed a great variance and it was difficult to draw anyconclusions from them, but a clear decrease in ROS, as previous reported, was not shown. In the aggregation experiments the inhibiting effect of NO was observed through the drug S-nitroso-N-acetylpenicillamine (SNAP), a NO-donator.From the aggregation experiments, the result seemed to be that SNAP during longerincubation time lost its inhibiting effect, probably because the cells become desensitized.With superoxid dismutase (SOD), the effect of SNAP increased, both in the experiment withlonger and shorter incubation times. Dex seemed to reinforce the aggregation in relation toboth SOD and SNAP.

The purpose of this essay was to examine what consequenses of alcohol and narcotics that youth magazines describe and how the user and addict is described. My porpose was also to examine what situations the magazines claim that alcohol and narcotics are related to.The questions for my studie was:1. How is an alcoholic/drug addict /user described in youth magazines?2. What situations are related to alcohol/narcotics in youth magazines?3.

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.

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..

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..

Background:  Heart failure is a multidimensional phenomenon with high mortality. Heart failure is treated with angiotensin converting enzyme (ACE) - inhibitors or angiotensin receptor blockers (ARBs) that counteract neurohormonal stimuli that occur in heart failure, as well as providing vessel dilatation, which reduces symptoms and the need for hospitalization and increases survival. Despite this, only about 50% of heart failure patients survive 6 years after diagnosis with drug therapy, and as heart failure is increasing globally, due to improved care and treatment and increasing life expectancy of the population, there is a great need for new drugs such as LCZ696 that acts by dual inhibition of the renin - angiotensin - aldosterone system and neprilysin inhibition.Objective: The aim of this literature study was to evaluate the efficacy of current treatment and possible future treatments on mortality and morbidity in heart failure patients.Results: The examined articles show that treatment with ACE inhibitors in patients with symptomatic heart failure reduces the risk of total mortality by 16% over 3.5 years, reduces all-cause mortality or hospitalization due to heart failure with NNT (number needed to treat) = 10.4 over 3.5 years and increases median survival by 9.2 months over 12.1 years in patients with asymptomatic heart failure. Treatments with high-dose ACE inhibitors reduce mortality and hospitalization because of cardiovascular causes and hospitalizations from any cause by NNT = 30 over 3 years. Beta-blockers reduce sudden death and total mortality and cardiac death or non - fatal myocardial infarction with NNT = 38 and NNT = 23, respectively, over 12 months.

Our project is meant to produce a generic medicine for stomach ulcers and heartburns. As Astra Zeneca's patent on Nexium expires in the United states in 2012, our clients wants to take advantage of the market and with using the same active substance as Nexium contains we want to produce a new generic drug, that we named Bluezec..

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.