Prior studies have shown that earnings management can be used either to inform or to mislead investors about the future performance of a company. However, few studies have examined the impact of earnings management on forecasting return on equity (ROE). The aim of this thesis is to investigate whether the ability to forecast next year's ROE is improved when taking earnings management, measured as discretionary accruals, into account. This is examined by comparing a forecast model that takes the magnitude of discretionary accruals into consideration with a model that does not. The study is based on companies that were listed on the Stockholm Stock Exchange during 2002-2012.

The purpose of our study was to examine 13 to 14 year olds experience of bullying from a perspective of human developmental ecological systems. The questions at issue were: How do the young people themselves define the concept of bullying? Which own experiences do the young people have of bullying? How come bullying exists according to the young people? How do the young people experience that their surroundings view bullying? What do the young people consider that you can do about bullying? We used a qualitative method to collect and handle our primary empirical data. We did individual interviews with ten young people.The results of our study shows that the majority of the persons interviewed thought people bully because they have bad home conditions and that they are unsure of them selves. Many of the young people talked about three different groups in a school class: The popular, the less popular and the nerds.

Msc in Logistics and Transport Management.

The aim of the thesis is to present a study of what works well and what does not work so well in today?s use of computers in primary care with a special focus on the use of computers in the management of referrals for consultation. In May 2009 a module for electronic consultation referrals was introduced in the computer system Cosmic at the University Hospital in Uppsala. Previously, the primary care units had to use two different systems for management of referrals. Referrals sent internally within primary care have been sent electronically while referrals to the University Hospital or other external units were sent on paper.

The purpose of this project was to create a system which can handle issues, with other words an issue tracking system. The system must create issues, assign issues to a specific user and list all issues for each user. On top of that, each issue should have a log where users can log whatever they want.My part of this project was to implement a client which can fulfill this basic criteria (and a bit more if possible), and communicate with the server which has procedures to be executed by the client.This system is based on Android and has it purpose to be used by mobile devices which support Android. ?Ichnaea? as the system is called, is meant to be used by companies to have human interaction through the network..

To effectively manage a forest resource for both economic and other values good planning is required. The problem is complex since you want to know which forest to cut and when. Often a hierarchical planning structure is applied, including strategic (long-term), tactical, (medium-term) and operational level. Today SCA Forest is one of few forestry companies in the northern Sweden with an integrated forest wood supply and industry. The goals of the company are to supply their own industries with wood and to manage the resources of the forest through a long-term perspective with satisfactory profitability.

The purpose of this paper is to analyze the driving forces and barriers which may exist at the implementation of green supply chain management (GSCM) within public organizations. Suggestions that may increase or reduce driving forces and barriers to public activities will also be provided, where such is found. The background of the study is that the public sector is such a major customer for many companies / providers, which makes the sector able to highly affect its suppliers. This essay is based on literature studies. The results showed that GSCM is a relatively unexplored area, especially applied on the public sector.

Uppsatsen ämnar studera personalrelaterade problem vid en CRM-implementering. Huvudsyftet kan delas upp i fyra delsyften som behandlar vilka implementerings-problemen är, när de uppstår, hur de undviks och hur de bearbetas..

Twitching is frequently used in horse management because of its sedating and pain-relieving effects. In this study, the effects on the horse?s nervous system by twitching were investigated by thermography of the skin temperature. The temperature is regulated by the sympathetic nervous system through postganglionic sfincters at the capillaries of the skin. The effects on the endocrine activity have also been studied by the measuring of ACTH and cortisol in blood plasma.

Title:Knowledge system - a new way of observe the company Authors:Malin Pärmborn och Susanne Gidlöf Tutor:Anders Nilsson Department:Department of Business and Management Blekinge Institute of Technology Problem:How can processes of problem solving in a project contribute to generation of organizational knowledge in a knowledge company? Course:Master thesis in Business Economy Purpose:By describe the processes of problem solving in two different projects of our two chosen knowledge companies, we will clarify whether problem solving contributes to the generation of organizational knowledge. The purpose of this research is to increase the management consciousness concerning everyday processes that will contribute to the creation and transfer of knowledge. This is a condition to transfer human capital to structure capital and thereby decrease the company?s vulnerability. Approach:We gathered the data we needed through conversations and interviews with people on the two knowledge companies.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Many organizations today work in projects, a method of organizing work to provide a clearer focus on goals and more control of every aspect of the assignment. A project is, simply put, a plan to achieve a specific result. In turn, project management means to use various tools and methods to facilitate and streamline the effort towards achieving the goal with the project.Risk management is the activity that refers to finding, identifying and quantify different types of risks and take appropriate action towards reducing or eliminating these risks to the extent possible. With increased use of projects as a method of working the demands for managing risks better become stronger. The question that this thesis tried to answer was: ?What kind of risks does the IT industry think are linked to their projects and in what way does these companies manage these risks??Among the project leaders interviewed, the authors could see a great variation in lines of thought and values regarding the importance of risk management and how risk management should be handled.

The purpose of this study is to examine how Viking Line, Tallink Silja and Birka Cruises work with economic and environmental sustainability, and also to see how they work with new environmental legislations. In 2015 a new environmental legislation will be introduced, by the name Sulphur directive. The Sulphur directive entails a reduction in Sulphur dioxide emissions from ships where the emissions cannot exceed 0,1 percent. There are three alternatives to achieve the new environmental legislation, the use of Marine Gas Oil, LNG or scrubbers. All three alternatives will lead to increasing costs for the shipping industry.

This qualitative study involves the implementation of Lean and Kaizen methods in a Swedish service industry. Lean philosophy is based on a method to achieve more with less. In practical terms this means that the use of an organization's resources is improved. The origin of Lean is the Toyota Production System. Now, Kaizen methods give managers and employees a better more efficient system to reach their goals within the organization or company.