This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

Information handling has been a key issue for different companies for a long time. Electronic Data Interchange (EDI) is used to transfer different business documents from one company to another. This is done in such way that the information itself is separated from how this information is stored and handled in the companies internal systems. As different companies have different systems there is a need for a standardised format for this exchange. There is a big difference between EDI-systems based on what kind of EDI-standard is used. The most common standard in Europe is EDIFACT, but with increased interest of using the Internet for business communication there is a need for a standard that is adjusted for use over the Internet.

This thesis investigates how lobbying influences the European Union Strategy for Sustainable and Circular Textiles (2020-2025). It asks which actors dominate, what strategies they use, and how these patterns can be explained by pluralism, corporatism, new institutionalism, and Kl?ver?s exchange logic. Using a qualitative case study with process tracing and text analysis, the study examines consultation data, official EU documents, and transparency reports. Findings show that commercial actors dominate consultations and expert groups, prioritising product-focused measures over systemic change, while transparency gaps enable informal influence.

 De senaste åren har utbudet av TV-kanaler ökat och det är idag vanligt att man har tillgång till så pass många kanaler att det är svårt att överblicka dem på ett enkelt sätt. Det finns olika tekniker för att sortera fram önskvärd information till användaren, men ingen design är anpassad varken för att hantera den nya förbättrade upplösningen eller de nya intelligenta funktionerna. Detta arbete har formulerats för att få fram ett exempel på hur den förbättrade upplösningen kan utnyttjas i programguiden samt för att få ett gränssnitt mot de intelligenta funktionerna. Egenskaper för programguiden togs fram som stöd för de inledanden pappersskisserna, varefter en välgrundad och detaljerad datordesign gjordes. En implementation i skalbar vektorgrafik (SVG) gjordes i den slutgiltiga prototypen för att demonstrera animationer och användbarhet.

This report discusses developing a software log tool for analysis of industrial processes. The target was to develop software that can help electro Engineers for monitor and fault finding in industrial processes. The tool is called PLS (Process log server), and is developed in Visual Studio.NET Framework 2005. PLS works as a client with Beijer Electronics OPC Server. The program is able to read data from PLC (Programmable Logic Controller), trough the OPC Server.

This essay investigates, on the basis of the medieval letters, diplomas, how the medieval monasticism contributed to the maintenance of the Danish society's gender structures. The theoretical starting points for the study are gender and class structures and Marcel Mauss presented gift - giving theory. Finally, a continuous comparison is made with Catharina Andersson's results in her dissertation, in which she examines the social structure in the Swedish medieval society. The primary material in the study is the Danish diplomas. 41 diplomas were found relevant for this study.

The aim of this Masters thesis is to investigate the notions and use of non fiction literature of children 9-11 years old. Moreover, this study tries to dissect the underlying concepts that exert influence over the target groups notions and use of non fiction literature. The method and empirical basis of this study is qualitative, with interviews of eight children within the target group. We use a theory of reading exchange to highlight the different areas of usability of non fiction for children. To emphasize how children use non fiction as representative for actual facts, or as non fiction with fictional content, we use a four-field correlation model.

This essay examines how high school teachers in physical education and health thinks about assessment and grading. The essay show how teachers assess pupils during lessons and how teachers grade their students. The survey was based on interviews, in which six different teachers answered questions on the topic of assessment and grading. The issues surrounding assessment was linked to the theoretical concepts of formative and summative assessment, to see if the assessment methods teachers use. The issues surrounding grading was related to the theoretical concepts of validity and reliability in order to see how similar the grading is.The essay provides a picture of how the assessment and rate again looks different teachers.

There is an ongoing discussion about the declining quality of the teaching in the swedish school. This essay is a contribution to that discussion. It suggests that a certain kind of dialogue is necessary for the quality of the teaching to recover, and thereby also the quality of the students? education.The author turns firstly to philosophers of dialogue and finds in their works views appropriate to use when facing the situation of the swedish school. With the ideas of Martin Buber the author redefines the students as creatures of relationships.

Enligt lag måste avloppsvatten renas och tas om hand innan det släpps ut igen. Det är det som reningsverken gör, i Hede och Björnrike är det fällningsdammar med aluminiumsulfat som doseringskemikalie.I avloppsvatten finns bakterier, som kan orsaka sjukdomar hos människor och djur om det finns i för stora mängder. I denna undersökning ser man hur mycket bakterier det finns per 100 ml vid reningsverken i Hede och Björnrike, detta är för att se om att aluminiumsulfat är en bra kemikalie att använda för att få så lite bakterier som möjligt efter reningen.För att genomföra denna studie användes miljörapporter från Härjedalens kommun och vattenprover togs vid båda reningsverken vid två tillfällen.I resultatet ser man att detta är en metod som fungerar då antalet bakterier är så pass lågt när reningen är klar att det inte är någon fara ur hälsomässig synpunkt. Detta visar då att fällningsdammar med aluminiumsulfat är en av de reningsmetoderna man kan använda för att ?knäcka? dessa patogena mikroorganismer..

This thesis aims to analyse a time series containing the annual accumulation rate of minerogenic matter in the lake Kassjo?n. First there is a theoretical survey of some frequently used tools for the analysis of time series in the time domain and in the frequency domain. This survey is followed by a simulation study that illustrates how the theoretical tools work in practice. After this, the time series "toolbox" is used to analyse the time series from Kassjo?n (5701 data points).

Examensarbetet genomfördes åt företaget Corus Byggsystem AB. Ett företag placerat i Halmstad som tillverkar profilplåt och lättbalk till tak och fasader. Företaget erbjuder även god rådgivning och skapar optimala lösningar för kunden.I företagets produktion finns det en maskin som pressar specialbalkar. Denna arbetsplats är varken produktionseffektiv eller ergonomiskt riktig då materialet och balkarna lyftes manuellt, i vissa fall även över huvudet. På tunga arbetsplatser är det oerhört viktigt att se över ergonomin, både för att förbättra säkerheten och för att öka produktionsvolymen.

The focus of this thesis is on social workers? knowledge in assessing and making decisions in child welfare cases. The primary aim is to identify what skills or knowledge social workers find most useful within child welfare agencies in Swedish municipalities. Six different types of knowledge, social policy and the approach of child welfare cases are perspectives considered in the analysis. The interviews with social workers were held in three agencies in southern Sweden, in 2014.

The price of farmland has risen sharply in the last 20 years. This has led to discussions about what creates the value of farmland. The aim in this study was to try and find what factors are affecting the price on farmland. The area that is studied is the counties around Mälardalen during the period 2005 to 2009.The method chosen to achieve the objective is the hedonic price model. The variables are chosen after a preliminary study where a literature search has been made and a number of interviews with people in the industry.

TCP (Transmission Control Protocol) is a transport protocol designed for the wired Internet. In wireless networks packet losses occur more frequently due to the unreliability of the physical link. The main problem is that TCP treats all losses as congestion, which leads to a lower throughput. Ad hoc networks are multihop wireless networks of mobile nodes, where each node can allow other packets to pass through it. Topology changes often occur and may lead to packet losses and delays, which TCP misinterprets as congestion.