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..

The purpose of this paper is to investigate the relationship between Earnings Management (EM) and certain characteristics of management forecasts, among a sample of Swedish listed companies. The forecast characteristics studied are: 1) Forecast venue: How explicitly is the forecast presented? 2) Forecast precision: How detailed is the estimated number? 3) Forecast measure: Which measure(s) are forecasted? We use a sample of 68 annual management forecasts, obtained from year-end reports between the years 2007-2011. EM during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

AbstractTrendanalys av rapporterade störningar vid de svenskakärnkraftverkenAnalysis of trends in reported safety-related events atSwedish nuclear power plantsSafdar KargarThis degree project was conducted at the Swedish Radiation Safety Authority (SSM)as part of the bachelors program in Nuclear Engineering at Uppsala University duringthe spring of 2011.The Swedish Radiation Safety Authority (SSM) has developed a Windows baseddatabase called ?ASKEN? during later years. In this database more than 12 000 eventreports are stored sorted in three categories, category 1, 2 and 3. The databasecontains events from the start of Oskarshamn 1 in 1972 till present time.All nuclear power plants in Sweden are obliged to report any deficiency in theirbarriers and/or the defense in depth in obedience to SSMFS 2008:1.When a failure is detected or there is reasonable suspicion of a deficiency, the eventreport should be classified as a deficiency of category -1, 2 or 3 [1].The event reports are logged and archived in the register of SSM. The SSM task forceAnalys av Störningar på elproducerande Kärnkraftverk (the ASK-group), evaluates allincoming event reports and categorizes them according to established criteria.The aim of the project is to study and analyze the event reports in the database andidentity interesting observations and trends which should be investigated morethoroughly by deeper analysis to establish any positive or negative trends of reportedevents. .

Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..

Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

This bachelor's thesis is an investigation into the public libraries'actions following the debate of Stina Wirséns character LillaHjärtat, featured in picture books and films for young children.The character was accused of being racist, due to its similarity tostereotypes such as pickaninnies. Because of this, the books'existence in public libraries was questioned.The purpose of this study is to investigate how librarians havedealt with these books, and what they have based their decisionson. To explore the background of these decisions we have usedPatrick Wilson's theory of cognitive authority (1983). We haveexamined which cognitive authorities have been used in thedecision-making process of how to handle the books containingLilla Hjärtat, and why these cognitive authorities have beenchosen. The method used in the study is qualitative interviewswith seven librarians working in public libraries throughoutSweden.The results of the interviews show that the librarians? mostprominent cognitive authorities have been authors and illustratorsof children's books.

The BSC is a widely used management tool that is turning the vision and strategy into operational goals. However, after analyzing the criticism received by the BSC, it seems as if its internal focus, rigidity, static-ism and mechanical mindset limits the company?s ability to create a strategy that takes important external factors into account. As we see it, the BSC?s limitations can create a risk for strategic inertia.

Bakgrund. På akutmottagningen är flödet av patienter stort och möten mellan sjuksköterskor och patienter är korta och tidspressade. Det primära för patienter på en akutmottagning är att sjuksköterskan vet vad som ska göras. Omvårdnad kan delas upp i två kategorier: instrumentell omvårdnad och emotionell omvårdnad. För att agera med omvårdnad, måste sjuksköterskan dels ha ett omhändertagande med teknisk kompetens och samtidigt stödja patientens emotionella behov.

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

Syftet med denna uppsats är att kartlägga hur Performance Management-system praktiseras inom svenska organisationer. Med utgångspunkt ur de teorier och modeller som återfinns i litteraturen ska sedan resultatet analyseras. Samtliga av de undersökta industrikoncernerna har tagit till sig PM-synsättet och praktiserar det i någon mån. Skälen till detta benämns vara att verktygen i större grad än annars kan få hela företaget att uppnå gemensam fokus på företagens målsättningar. Hur detta senare visar sig i hur företaget faktiskt jobbar finns det, en del att vara ifrågasättande emot.

Background: Liquidity and the management of liquidity are of great importance for companies. Cash management is not a new term, but the need for it has increased recently, for one thing because of the internationalisation and growing harmonisation between the countries in Europe. Netting is a cash management technique, where receivables and liabilities are netted. This technique can be used to release capital and increase the company?s cash flow by reducing the number of transactions in the internal payment system.

This Degree Project is a cooperativ work with the advertising agency PAX in Falun and the industrial companyRemote Control, who constructs and sells actuators for the global market.The assignment concerns bringing out a graphic profile, or with another expression a Design Management, forRemote Control AB graphic materials. Remote Control AB has a quality certification ISO 9000 and is workingwith, when this report was wrote, an environment certification ISO 14001.The Company has been paid attention to Internet and other media.The supervisors are familiar to that Design Management is a soon coming competition element, like quality andenvironment management.This Degree project contains research, analysis and the construction of graphic material. The research has beencommitted most of the time to trace the customer, the market and the competitor, because its the most importantphase. It?s also important looking at competitor?s way of working with marketing management, so you can separatethem from the own company..

Denna studie fokuserar på effekten av IFRS/IAS på earnings management. Huvudsyftet är att identifiera earnings management före och efter införandet av IFRS/IAS för att klargöra om de internationella redovisningsstandarderna har påverkat förekomsten av resultatmanipulering inom svenska börsbolag. Perioden som studeras är åren 2002-2008. För att identifiera earnings management används den modifierade Jones-modellen som går ut på att detektera förekomsten av godtyckliga periodiseringar som ett mått på resultatmanipulering. Vi kontrollerar även för om variablerna storlek och bransch kan förklara förekomsten av företeelsen före och efter införandet av IFRS/IAS.