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.

Poorly maintained forges are a common sight in the province of Gästrikland. Because of their changed appearance, possible move from the origin location and poor items related knowledge they will rarely qualify for the range of funds available through Länsstyrelsen. Therefore this study deals with the problems associated with the forges in southern Gästrikland, i.e. Hedesunda and Österfärnebo parishes.The aim of the study is to increase the items related knowledge of forges and perhaps form the basis for restoration projects in the area. Eleven forges have been examined and the changes they have undergone have been highlighted.A forge was erected on the farm and was used for the households needs such as producing and repairing tools.

Wildlife contributes with many benefits to humans but also brings economic costs. From being eradicated in Scandinavia the grey wolf (Canis lupus) is returning to South-Western Sweden and people are not used to its presence. In Scandinavia carnivores have to co-occur with humans in a landscape used for many different interests. Consequences of wolf establishments are e.g. competition for moose, depredation on sheep and attacks on hunting dogs.

The central goal of this study was to compare statements of the minister of migration in power in 1994 with those of the minister of migration in 2006. The statements reflect two peaks of refugee immigration in connection to the war in former Yugoslavia and the present war in Iraq. The study analyses the statements in a critical discourse analysis framework. More specifically the aim was to find out if there were any discursive differences in these statements and how they might manifest themselves in society. The material was composed of 12 texts, 6 for each period originating from Swedish newspapers and from the ministers' public speeches.

Some researchers claim that we are witnessing the advancement of becoming a network society, and in spite of the different problems associated with the network form of organization, many cities still choose to engage in different types of networks. On account of that the aim of the study is to examine which expectations Swedish member cities of the network Eurotowns might have, and if their actions in the initial period of engagement in Eurotowns mainly could be explained by ?Logic of Consequentiality? or ?Logic of Appropriateness?.A qualitative research method was used and a major part of the empirical material consists of the information given by the interviewees.Regarding the expectations Swedish member cities have on Eurotowns, the result showed that five main areas could be identified mutual resource exchange, activities, breadth, security and meeting place. The results also showed that the actions of Swedish member cities may vary between ?Logic of Consequentiality?, ?Logic of Appropriateness? or a combination of the both logics.Furthermore the study also provides empirical evidence supporting the previously theoretical criticism expressed regarding the central assumption that the strategic actions of an actor can be regarded as a direct consequence of the mutual resource dependency..

The aim with this study is to study how young children?s influence expresses itself in some educators? stories about their work with children. The study also looks at the relations between pedagogues? approaches to children and aims at identifying the educator?s perspectives of children. To get to know more about this I have interviewed five pedagogues who work with children in the ages of 3-6 years in different fields at a preschool area in India.The result shows that childrens? influence and participation for the educators involves children selecting activities.

The NIPF (Non Industrial Private Forest) owners in Sweden have very differentiated goals and needs with their forest. They have different backgrounds and some of them live at their forest estate while other live in an urban environment, and some are economically dependent on their forest estate while others are not. The heterogeneity among these forest owners creates problems for market actors that want to aim marketing messages to catch their interest. This is the problem background to the task that was provided to us as an investigative masters thesis for us. Their request was a plan for ensuring a successful marketing towards different segments of the NIPF owners. We commenced with a literature study based on market information and previously carried out similar investigations. We summarized the most important market information from the literature and created some hypotheses regarding goals and needs of the NIPF owners.

Diagnosis of adhd, the cause and consequence. A study about the teachers thought about it.The purpose of this study was to examine teachers experience and views about children diagnosed with adhd, and what implication and effects it gives to the pedagogy strategies in the classroom.This is a qualitative study based on the experience of six teachers from primary school. My results have been compiled and compared to special educational research about adhd, from three different perspectives.The results showed that the teachers who have been working as teachers for a longer period, think that the problems of adhd occur primarily due to environmental causes, but then also say that they think the individual causes matters. It is also these teachers that talks very well about medication as a treatment to cure adhd symptoms. The teachers who have worked the shortest time, most of them have some special education from the teacher education.

In the post Cold-War era, world politics was transforming itself through its emerging complex issues such as terrorism and influential and interdependent actors such as the European Union. In this new era, the European Union was developing its Common Foreign and Security Policy pillar both to present a coherent and unified EU policy and to prove its political potent in order to become an influential actor on world politics. On the other side, security environment was also transforming its content through emerging actors and issues. As one of the most prominent actors of the world politics, the EU was influenced by the transformation of security environment, whose economic ?soft power? proved necessary but insufficient for being a global power in this emerging security environment.

Nurses in health care have a responsible and sometimes stressful job. Nowadays there?s a high pace in health care where many decisions have to be made during time pressure, a lot of information has to be transferred between health care units and sometimes complicated equipment are used. Cases of mistakes are reported more than ever to the national committee responsible for health care. Many of the mistakes, where the nurses are involved are due to the nurses? stress.The aim of this study was to gather information to describe causes of stress in nursing care and the nurses? experience of stress influence on health care.The method that was chosen for this study was a literature review where scientific, critically reviewed articles were analyzed.  The analysis resulted in two main themes.

The essay on ?The revival of the countryside ? a multitalent in landproduction.? focuses on local and regional development within agriculture, foodprocessing and tourism.Due to great changes in society, the inhabitants in rural areas are forced to find alternative occupations. Using history as a tool to build up the future is a main factor in rural development. Apart from this it involves cooperation, resources, cultural heritage and values, entrepreneurship and innovation, economic vitality, and an understanding of markets and marketing. They all contribute to a region`s ability to benefit from rural development..

Swedish healthcare has experienced increased economic pressure during the last decades and organizations have faced many changes. Managers and their roles in organizations have also been affected by the changes. Traditionally, managers in the healthcare sector are highly specialized doctors with a strong medical background. In the thesis, we study a big private healthcare company with an ambition to lead the development in the sector. In order to accomplish its goal, the company is trying to change the organization of managers.

The purpose of this study is to chart and describe which content and different models that teachers use when teaching English as a foreign language at upper secondary school in Sweden. The study was performed through a phenomenonographic point of view, where the aim is to present and compare different understandings within a certain area. Our study emanates in Lars-Göran Malmberg?s theories about different teaching models used when teaching Swedish, which have been transferred and modified by Bo Lundahl into teaching English as foreign language. On the basis of this theory, six individual interviews with different teachers at upper secondary school were carried out with concern of discussing the content and aim of English teaching.

?Ecosystem services are the ecosystems direct and indirect contributions of ecosystems to human well-being.? In order to reach the generation target and the environmental objectives it is important to increase the awareness of biodiversity and ecosystem services and it?s importance to human welfare and simultaneously highlighting the value of ecosystem services. The value of ecosystem services should be integrated into economic standpoints, political considerations and other decisions in the society. In today?s society there is a problem concerning that the value of ecosystem services are not considered in economic terms, which can result in solutions that are unfavorable for our welfare (Ministry of Environment, 2012).

ABSTRACTSince Robert D. Putnam first wrote about the causes behind the regional differences in economic and political development in Italy, the theory of social capital has truly flourished in the fields of social science. This days you constantly hear politicians and scholars stressing the important role of the quality of the social fabric to a society?s wellbeing. There all looking at ways to construct policies and institutions that help the spread of social capital.