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..

Den här uppsatsen handlar om religiösa friskolor i Sverige och den ska genomföras enligt en viss teori och modeller skrivna av Maria Klasson Sundin, teologisk kandidat och doktorand i religionsfilosofi vid Uppsala universitet. Uppsatsens syfte var att förbereda och framställa en plan för en djupare studie av religiösa friskolor. I uppsatsen användes flera filosofiska perspektiv på religionsfrihet, mångkulturalism och religion som ideologiskt styrmedel. Regeringsmakten och Skolverkets skrifter samt debattartiklar analyserades enligt Sundins modeller. Slutligen fördes en diskussion om en lämplig metod för att genomföra huvudstudien, detta för att få fram ämnets komplexa karaktär..

This report is a result of a project that been conducted on System Andersson. System Andersson sells and develops MPS-systems for small and medium sized manufacturing companies. System Andersson are today located in the central parts of Jönköping and has about 20 employees. The goal for the project is to develop a new version of Andersson Qwick mps. The project has been divided into a number of smaller projects were the authors been part of the planning module project.

This study focusses on how people in Sweden commemorate their dogs and handle their demise. By examining memorial texts for dogs that are presented by their owners on internet forums, memorial texts that are used on gravestones on an animal cemetery as well as an interview with an animal nurse, the study examines how dogs are humanized and treated in human-like ways. With theories about new animism, social acceptance (nomos) and ontology as the theoretical framework, the study provides an analysis of strategies by which people tend to humanize dogs in ways that are often similar to the handling and mourning of human deceased.                                               The empirical data illustrate how dog owners in Swedish society who have lost their beloved pet express themselves in terms of religious terminology. According to memorial texts, the dogs go to heaven, where they may be reunited with their owners, become free from their diseases, and in some cases they are buried in separate graves in animal cemeteries. The study also illustrates how dogs in Sweden today have almost equal opportunities and access to medical care as human beings.

Digitala terrängmodeller (DTM) är mycket användbara geografiska produkter som behövs av många organisationer och företag. Som exempel kan nämnas telekommunikationsföretag som behöver terrängmodeller för analys vid planering av områden för nya master, och försäkringsbolag som använder DTM för att identifiera områden med hög eller låg risk för översvämningar när de fastställer premier. Markbaserad (terrester) mätning är en metod för framställning av DTM där man genom fältmätning insamlar data för objekt vars positioner bestäms med plan- och höjdkoordinater. Dessa objekt används sedan för att beskriva terrängen digitalt. Eftersom terrängmodellerna är generaliseringar av markytan, ställs olika krav på deras kvalitet, beroende på användningsområden. Målet med detta examensarbete var att skapa två digitala terrängmodeller i enlighet med tekniska specifikationen SIS/TS 21144:2004 (specifikation vid framställning av digitala terrängmodeller).

Today`s society requires that municipalities focus must be more on effectivity and quality. Because of this it is important for municipalities to look after the controlling systems. Many municipalities choose to adopt models that reflect the efficacy. The municipality of Vellinge has chosen to implement balanced scorecard in all their efficacies. We found it interesting when it was exposed that 70 % of all implementations of balanced scorecard fails.

The aim of this study is to analyze how intercommunication between offenders are presented with artefacts during the planning and implementation of a robbery in a cash depot in Stockholm. The methodological approach is based on empiricism from police investigation protocols, which leads this study to a case study. The ambition is to analyze the empirical material from a sociocultural perspective. The results shows that the offenders use artefacts to plan the crime with artefacts within an internal intercommunication between the offenders. After the planning artefacts such as a helicopter, explosive material, telephones, saws and ladders have been used in an intercommunication to implement the robbery which leads to an analysis that hierarchy depends on the role of the artefacts, only when technical artefacts are included in the term of hierarchy..

Förslag på hur Arkitekturskolan kan ritas och programmeras om för att bli en offentlig byggnad i staden som ger mycket tillbaka till Stockholms invånare. Form och program är utformat att ge alla som befinner sig i och utanför byggnaden en ny syn på staden där inte bara gatuplan är offentligt och takplan är privat. Runt byggnaden slingras sig en offentlig promenad som leder upp till det öppna takplanet med bra utsikt över staden. Byggnaden har delats upp för att skapa torg på plan 2. GA är en offentlig plats likt en galleria 2.0..

Uppsatsen behandlar temat urbana tillväxtstrategier i svensk planering. Studien syftar till att undersöka hur översiktsplaner har påverkats av entrepreneurial city, platsmarknadsföring och kreativa klassen som alla är olika teorier om urban tillväxt. Undersökningen utgår ifrån fem kommuner med en översiktsplan från tidigt 90-tal och en aktuell plan antagen omkring 2010. Översiktsplanerna studeras utifrån de valda teorierna (entrepreneurial city, platsmarknadsföring och kreativa klassen) om urban tillväxt för att ge förståelse för hur strategierna i kommunernas översiktsplaner har påverkats av teorierna. Den genomförda undersökningen visar på en förändring över tid som pekar mot mer tillväxtorienterad planering..

Income support is granted to those who are not by themselves or in any other way able toachieve a decent standard of living. Assessment of entitlement to income support is based onan individual evaluation and equal treatment (Kjellbom, 2009). Administrators of economicaid should therefore not judge clients differently depending on, for example, gender. The aimof this study was to commence from a gender perspective in understanding howadministrators of economic aid think of equality and inequality between the sexes whenheterosexual couples apply for income support. Based on this objective we arrived at twomain formulations of questions; how administrators of economic aid deliberate aroundequality and inequality between sexes in connection to applications for financial support, aswell as which variables in organisations sustain or discourage inequalities between genders inaid management.

AbstractMotor sports have been around as long as motor vehicles have been. Sports are often seen as costly polluter but in the same time the motor sports have encourages a large part of development, both for vehicles and other industries. Inventions like rear mirror and ABS brakes come from motor sports. One way to once again drive development forward while making motor sports carbon-neutral is to run the race cars on hydrogen. In this thesis, the goal is to convert a spark ignition engine for hydrogen operation.

Sweden?s most trusted news distributor, Sveriges Radio (Swedish Public Service radio broadcaster), has high ambitions with the journalism it broadcasts ? especially when it comes to gender equality and diversity. This thesis examines how gender is constructed in Dagens Eko (Today?s Echo) to find if and how power structures are expressed language-wise. Queer theory is used to look at how gender is constructed and how one can look at, and question, gender and gender hierarchies.

AbstractAn approaching overproduction of cereals and a future uncertain supply of non genetic modified vegetable protein feedstuffs have increased the interest in an expansion of the domestic production of protein feedstuffs in Norway. Besides rapeseed (Brassica campestris), peas (Pisum sativum) may be the most suitable crop for this purpose. Peas are characterized by having a relatively high content of crude protein, ranging between 20-26%, a high content of starch, 42-51%, and a low content of fat. In general, the energy value for peas is higher than for barley but lower than for rapeseed and soybean meal.Pea protein consists of albumins and globulins to 85-100%, which leads to the fact that a large part of the pea protein is soluble and degradable in the rumen. Starch in peas is on the other hand to a large extent resistant to rumen degradation compared to starch from other starch rich feedstuffs.

Syfte: Studiens syfte ?r att unders?ka huruvida civilsamh?llets medbest?mmande i stadsplanering sker p? kommunal niv? p? regelbunden och demokratisk grund, i enlighet med Agenda 2030. Teori: Id?n om ?wicked problems? (elaka/trassliga problem) av Horst Rittel och Melvin Webber (1973) anv?nds som teoretiskt ramverk f?r studien. Teorin f?ruts?tter bland annat att det inte finns n?gon gemensam syn p? problem som hanteras inom stadsplanering eftersom olika akt?rer ser p? deras komplexitet utifr?n sina institutionella logiker och uppfattningar.

In the project Barn av vår tid (Children of our time), I have worked with Fryshuset in Malmo and created an interior concept which is designed to express Fryshusets identity, support and encourage its activities and to create a functional environment for young people as well as staff. The purpose of this concept is to help teenagers to feel involved, important and safe. Floor plan, materials and furniture is carefully adapted to support the activities of Fryshuset and to give young people a feeling of coming home. They are also of course chosen with care for the environment. I have studied interior branding, how the rooms can give a sense of security and homely atmosphere and how young people can actively participate in the design of the premises..