The purpose of this study was to examine earnings quality and earnings management in U.S. ex-post failed firms. A quantitative study was made, using the Modified Jones Model, to identify abnormal accruals up to six years before bankruptcy. 9 003 continuing firms and 187 bankrupt firms, active sometime between 1990 and 2010, were examined. The study concludes that U.S.

The purpose of this study is to provide a longitudinal examination, within grocery retailing, of four marketing tools and their impact on enhancing customer loyalty. The study examines whether the relationship between the four marketing tools and customer satisfaction has a positive effect on attitude and behavior loyalty. The findings from this study show that the marketing tools have not helped enhancing loyalty between 2004 and 2007. Between these years, service quality has the most affect on loyalty. Self-scanning as an effective marketing tool could be questioned, the relation in this study is not supported.

Syftet med denna studie är att genom kvalitativa metoder undersöka omgivningens betydelse för hur en ADHD-diagnostiserad individ upplever sin livskvalitet samt undersöka vilka faktorer som är av betydelse för den diagnostiserades välmående. Det material som presenteras har genererats utifrån elva kvalitativa intervjuer med individer som antingen är diagnostiserade med ADHD, lever i nära relation med en ADHD-diagnostiserad individ eller arbetar med ADHD. Det presenterade materialet analyseras sedan utifrån relevanta socialpsykologiska teorier av Becker (2006), Goffman (2006) och May (2013).Resultatet visar att omgivningen har en stor betydelse för hur den ADHD-diagnostiserade individen upplever sin livskvalitet. Den problematik som ADHD-diagnosen bidrar med försvårar för individen att leva upp till de krav och normer som förväntas av deras omgivning. Detta leder till att den diagnostiserade individen kan definieras som avvikande från gruppen och riskerar att hamna i ett utanförskap. Individen riskerar att identifiera sig med de egenskaper som omgivningen tilldelar den för att leva upp till de rollförväntningar som ställs på den och spela en roll de inte trivs med i strävan efter bekräftelse och att känna tillhörighet..

Several studies have analysed the relationship between Normalised DifferenceVegetation Index (NDVI) and radiative surface temperature. A main goal for moststudies have been to find the best method for carrying out land cover classificationsand to study land cover changes, based on a combination between the twoparameters. Since atmospheric components have a significant influence on bothparameters, most applications were based on multi-temporal data. The quality of theindividual values in such a combination is improved, but the biophysical justificationis uncertain. This study presents a different method, based on only the combination ofvalues that have been registered the same day and about the same time of the day.125 daily images of NDVI and 250 images of radiometric temperature were used inorder to analyse the relationship between (1) NDVI and radiative temperature and (2)NDVI and relative temperature difference between early morning and mid-day.Results between NDVI and radiative temperature show a significant negativecorrelation on areas where a distinct growing season develops, and a strong positivcorrelation where vegetation is abscent throghout the season.

The purpose of this study was to investigate how social workers who worked with financial assistance perceived their work situation and the impact work-related stress had on their health and quality of work. Further, the study intended to find out if they felt that they received support from their employer that could prevent stress-related sick leave. The following two research questions were to be answered: In what way does work-related stress affect social workers? health and job quality according to their own experience? What kind of support and help experienced social workers were available within their organization? To receive answers to the questions semi-structured interviews with five social workers were conducted, analyzed and interpreted. The results showed that when social workers have a heavy case burden, high stress and a risk of deteriorated job quality occurred.

Feedback tools support electricity users within the Swedish residential sector to increase their knowledge of electricity and the electricity market as well as to become more aware of their electricity consumption, which in turn encourages a reduction and an increased flexibility of electricity use. The primary aim of this study is to identify and analyse how existing feedback tools can be improved, to ensure that they contribute efficiently to the achievement of the EU objectives congruent with a more sustainable energy system in 2030, emphasizing: greenhouse gas reduction, increased energy efficiency and an increased share of renewable energy. In order to reach the primary aim of this study, existing feedback tools have been identified and mapped and interviews with feedback tools providers have been conducted. The study is limited to three research areas: the practical functions of feedback tools, available technology and the use of feedback tools.The use of more efficient feedback tools will provide an increased success rate for energy management, which includes both behavioural changes and energy efficiency. According to the results from the interviews conducted for this study, an increased use and user frequency is important to utilise the energy management potential.

The purpose of this study was to understand what the care recipients considering as care quality in their long-term eldercare. Our intention has been to contribute a bit to the development of the care work. Previous studies show that user surveys are carried out regularly but there is very few studies that are based on care recipients own opinions and experiences. The main questions in the study have been to examine what is considered as good elder care from a user perspective. Even to understand the characteristics of a good meeting with the care staff and also examine how the elder care in Nybro municipality can improve.

Forestry is an important industry in Sweden, with clear-cut as the most commonly used method for harvesting. Here the long-term impact of clear-cut on lake water quality (dissolved organic carbon (DOC), nitrogen, phosphorus and pH) has been investigated, based on 23 lakes sampled during autumn. Data for additional 15 lakes sampled for the Swedish monitoring program were also used. Lakes were classified as 5, 25, 40 and 60 year based on data of the forest age in the catchment, gathered from the Swedish national forest inventory. Clear-cut lakes were classified as 5 years (>20% of the catchment clear-cut during the last 10 years).

The aim of this study was to describe how adolescents experiences their quality of life, and tocompare if there are any differences in how they experiences their QOL depending on wherethey live, big town or smaller town. The aim was also to examine how adolescentsexperienced their schooling. The study is empirically, quantitative with a descriptive andcomparative design. To measure quality of life a tried and tested instrument ? LifeSatisfaction Questionnaire (LSQ) was used.

This report presents the results of a thesis in which the department PL Hus at Grontmij AB isstudied. The study has been done in order to locate problem areas in order to streamline andimprove the quality of working. The study was done by an engineering student from theDepartment of Industrial Management at KTH on behalf of Grontmij AB. The project extendedover a period of 20 weeks during spring 2011.In addition to the Department itself has two project managers in two different projects beenfollowed. The method used has been participant observation and was used to be able to comeclose to reality and thus find problem areas where there are opportunities for development.Validation was made through comments and opinions from workers at Grontmij AB, afterreading the reports analysis.Based on a system and holistic approach has parallels been drawn to the production systems suchas TPS (Toyota Production System) and lean production.

I en miljökonsekvensbeskrivning, MKB ska en beskrivning av planerade åtgärder ges för att undvika, minska eller avhjälpa skadliga verkningar, då projektet antas medföra betydande miljöpåverkan. Eftersom det upptäckts allvarliga brister för skadeförebyggande åtgärder i forskningsrapporter utomlands, var det intressant att undersöka åtgärdskvalitén i några svenska MKB. Svagheter och styrkor i skadeförebyggande åtgärder i 6st MKB för 2st markkabelanläggningar i Sverige undersöktes. Metoden för undersökningen var två fallstudier som jämfördes mot varandra och analyserades mot teorier. Resultatet visade att kvalitén på det undersökta materialet var övervägande bra, jämförelsevis mot de forskningsrapporter som visat på bristfälliga åtgärdsförslag utomlands.

Företag som upprättar så kallade hållbarhetsredovisningar har blivit allt vanligare. Dock råder det inom forskningen på området en oenighet om vad hållbarhetsredovisning egentligen är. En mängd olika begrepp används om vartannat och några klara definitioner finns inte fastlagda. Syftet med denna studie är därför att göra en kartläggning av de olika begrepp som används inom den globala, akademiska hållbarhetsredovisningslitteraturen för att utreda innebörden av dessa begrepp samt för att utreda hur dessa begrepp förhåller sig till varandra. Studien genomförs med hjälp av en litteraturstudie där 12 artiklar väljs ut genom ett intensitetsurval och sedan analyseras och jämförs med varandra.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

On a highly competitive market, quality is an important aspect to take into account, both in terms of goods and services. The Swedish timber market is very competitive and to achieve long-term success focus on the customer, in this case private forest owners, is a prerequisite. SCA Skog AB Jämtlands forest management administration is dependent on the acquisition of timber from private forest owners to fulfil their mission to the supply of SCA's paper and sawmills in Sweden with raw material. To be able to develop the cooperation with private forest owners, the administration investigates their quality management by measuring the customer satisfaction index (CSI). The purpose of the study was to identify a practical and systematic method to handle deviations and suggestions for improvements to achieve a higher customer satisfaction.

About 30 % of our greenhouse gas admission comes from the food we are eating, and food plays a crucial role in the choice of destinations. The tourism industry has a great opportunity to affect our food habits. Used in the right way, the industry can teach us to eat more environmental friendly..