The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

The market for security is one filled with great opportunities. The security services companies are numerous and diverse, the Swedish market is dominated by two large companies: Securitas Bevakning AB and Falck Security AB. In this study we have focused on the bigger of the two, Securitas. This report describes and analysis the security service branch and its surroundings in an involved manner. The target group of the result is mainly people within the security branch.

This paper examines and analyzes effects of the introduction of a new management control system tool within a Swedish public health organization, the Södra Älvsborg hospital, and its possible effect on organizational change. The new management control system tool, known as the SÄS-model, has been widely criticized for being too costly and with too small positive effects to be shown. Our approach has with that as a background been to examine whether the implementation of the SÄS-model and its balanced scorecard has been able to result in effects regarding organizational change. We have through a case study aimed to analyze how a management control system, much alike one that is typically used within foremost private organizations, can promote organizational change. Our results suggest that the implementation of the SÄS-model and the balanced scorecard has given the organization clearer visions and goals.

The gaming market is growing and the number of people, men and women, who play computer games, is also increasing every day. In addition, computer games are also interactive media which leads to the fact that product placement in computer games attracts and is used more frequently by marketers. It is therefore important for marketers and game developers to understand how product placement in computer games affects players' attention and attitude towards the brand or product that is product placed. We therefore examine how product placement in computer games affects players' recall of and attitude towards the brand. The aim is to help companies and game developers to see the effect of product placement in computer games on players and thus product place more efficiently.

One of the distinguishing features of successful societies is the ability to adapt to change, bothsocial but also natural changes like climate change. Climate change is a complex, dynamic,non-linear process with a great deal of uncertainty concerning the time perspective, risks andconsequences. A combination of factors like climate change, geographical vulnerability, adensely populated and highly built up coast line along with factors like deficient handling ofsurface runoff and a large usage of ground water leads to an increasingly vulnerable society. Italso puts a greater pressure on the society to have preventive measures in place.The number of actors working with preparing society to the expected impacts of climatechange and variability is increasing. However more than half of Sweden?s municipalities donot consider changing climatic conditions when planning, and many times even allow theconstruction of new living areas in known climatically vulnerable areas.

What is it that drives a person with criminal behavior to change their lifestyle? What are the obstacles to a lifestyle change? These issues have been guiding us during this study. In the introduction, we describe the previous research that has been done among crime in men. The themes that will follow us through the course of the study are as follows; cause of crime, Self-efficacy, social network and lifestyle change. The aim of the study was to investigate the factors that a former prison convicted individual believes has been significant, as they break their criminal behavior associated with a lifestyle change.

Background: Change factors have appeared in advertising and customer understanding has grown among companies, which have led to important competitive advantages. Advertising agencies are not the only ones benefiting from this expertise anymore, but companies are starting to thus take clients from advertising agencies. They are also taking intermediaries, such as production, over more and more jobs from advertising agencies. This has led to an even tougher competition in the market and that advertising agencies are losing their jobs. The increased competition in the market, has also led many companies choosing to change its advertising agency, to think in new and changing strategies in the enterprise.

International organizations are important actors on the stage of world politics, and how these actors securitize the climate change issue is of importance for how it will be tackled by actors on global and national levels. The purpose of this study is to contribute to research on climate security discourses and how climate change is defined as a security concern amongst different actors. This study, in contrast to previous research, focuses on systematically mapping the definitions made by different international organizations by asking: whose security is at stake; who is responsible for responding to the threat; how is the nature of the threat defined; and what responses are suggested? By analyzing material consisting of a variety of documents and statements from five international organizations, I aim to identify differences between these actors ? in how the climate change issue is conceptualized from a security perspective. The result of the study shows that only one of the organizations shows clear elements of the national/geopolitical security discourse, while all of the other actors primarily use the human security discourse.

The overall purpose with this thesis has been to study the strategic development of the Swedish Green Party, Miljöpartiet de Gröna. From its first appearance in the Swedish parliament 1988 to its decision to cooperate with the Social Democrats and the Left Party in 1998, the Greens has gone from a radical antiparty to a pragmatic support party. The analysis has concentrated towards identifying the causal factors behind this strategic move made by the Greens, and to determine how this party change has affected the party's strategic goals. In order to do so, a qualitative case study has been conducted where an integrated theoretical approach has been used. By studying official statements and internal debates the thesis concludes that the strategic change made by the Greens was due to the evolvement of a new dominant coalition of within the party.

Mapping a process enables a greater understanding of the work, and is standard to evaluate and improve a process. This thesis is conducted at Test Bed Mechanical Design at Scania in Södertälje. Test Bed Construction is a complex process, characterized by a large amount of creative work, technical challenges and coordination between different people and different organizational functions.The aim of the thesis was to identify the Test Bed Construction Process and to develop a visual model of the workflow that also served as support for the engineers in their daily work. During the mapping process, comparisons were made with previous research in lean product development to identify process improvement.A literature review on process mapping and process visualisation resulted in a method for process mapping. The study showed that research on process visualisation is neither structured nor well defined.

The aim of the study has been to explore certain aspects of implementation perspectives and to analyse the introduction of an environmental management system called ecoBUDGET in the Municipality of Växjö. A framework has been developed through thorough studying of earlier research in the field of policy implementation in public administrations. The framework is made up of the steering relationship between politicians and public administrators, decision making and implementation and the ability, want and understanding of how and why decisions should/could be implemented. By using this framework in combination with interviews held with individuals that host valuable knowledge and experience of the system these questions were to be answered:-What factors in the implementation process of ecoBUDGET can be seen to have facilitated alternativly hindred the integration of the environmental management system within the municipalitys administration and companies?- In what direction has the integration of a sustainable devleopment thinking for the environment thru ecoBUDGET evolved within the organisation?The result came to be that sustainable development and the strive for this is more and more amalgamated in to the everyday work within the municipal organisation and that the environmental management system is likely to have played a part in this..

This thesis calculates and compares the values of improved environmental quality due to future possible investment alternatives in biogas production facilities at Käppalaförbundets Reningsverk (Käppala Sewage Treatment Works) in an attempt to determine which alternative yields the highest such value. Käppala faces three investment alternatives for the usage of biogas. The alternatives are production of vehicle fuel, district heating and thirdly, heat and power production. Estimates of the value of environmental change are calculated for each of the three investment alternatives, and these estimates are then compared. The environmental change in question is the change in discharge levels of carbon dioxide (CO2), nitrogen oxides (NOx), sulphur dioxide (SO2) and particle matter.

This essay describes my work as a director in a specialized orientation within psychodrama, surrealistic psychodrama. Using the language and performance techniques of theater and under the guidance of a director, psychodrama creates an improvised narrative or story. The essay describes several dramas I have directed, reflecting on my actions and choices as a director and group leader. I examine whether my working method has allowed me to be spontaneous and creative, which I believe the example of "The dangerous bear" demonstrates. The process enabled me to establish trust and receptivity so that a newly constituted group dared to investigate conflicts in symbolic ways associated with illness and death.

Is it possible to conduct a joint organizational change despite different circumstances and different starting points, and still talk about the same organizational change? Can all the work that leads to more efficient operations fall into the same category? How can such concept gain legitimacy? The result shows that by talking about a concept, in this case, Lean, as something that leads to a better and more efficient organization, without for that matter have to set a defined content of the concept you still can present the process as one concept. Tough the concept will be practically blank. But there is still a rhetorical value in the concept of Lean. The organization institutionalizes the concept and obtains in this way legitimacy from its surroundings.

This study aims to find out what happens with the roles that are seemingly left behind. Are there roles that are harder or easier to exercise? Available roles with us through life and affect our future decisions or we switched completely away from them and create new roles based on the situations we find ourselves in at the moment? The aim is also to see how the relationship looks like between closed roles and new roles in life. To try to find this out, I have used the narrative method. The study is based largely on Goffman's theories of roles, behind and above the front- and back stage.