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..

Several studies have shown that people misjudge and fail to correctly combine probabilities. An explanation for these tendencies is the conjunction fallacy. Basically, the conjunction fallacy refers to violations of the conjunction rule, which states that the probability of a combination of two independent events (A & B) cannot exceed the probability of neither event (A or B). In connection with the growth of the Swedish gambling market and the fact that betting is an everyday-event containing well-defined probabilities, it is considered to be both up-to-date and relevant to study whether the conjunction fallacy also occurs in betting. Previous studies have shown that people fall victims of the conjunction error, however, only in controlled laboratory settings.

The different aspects of each individual construction project such as the general conditions, design and economic restrictions as well as many more factors mean it is difficult to standardize building processes or plan in detail based on past experiences. As a result operational efficiency is often reduced, and unnecessary waste is generated. To make an organization more efficient and therefore reduce waste production everybody involved needs to appreciate and understand the improvements that can increase the organization?s efficiency. To investigate these improvements a time study was performed on two different construction sites, both of which involved buildings being constructed of prefabricated steel and concrete elements.

High heels ? a fashion that has not gone out of style after hundreds of years. Despite their esthetic advantages, high heels become uncomfortable and harmful after repetitive and long term use. With this as a starting point, Huyen Nguyen ? a student at the Innovation Engineering Program at the University of Halmstad ? decided to make a final thesis project. The project goal has been to combine the esthetic advantages of high heels and bring a comfortable solution to the equation.

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..

This paper will portray the differences and similarities that exist between students whoattended the Swedish School of Library and Information Science in Borås.The study is based upon quantitative information gathered from a survey which wasdistributed to first-year students in Borås in the auturnn term 1994. A total of 77 studentsresponded to the survey.We also do a comparative study of the students at all the library programs in Sweden.This is partially based on the findings by a thesis prior to this one by the authorsSvalstedt and Österdahl.We found that the students in Borås differ mainly in their personal histories and backgrounds.When it comes to their attitudes towards the profession and educationalmatters they are similar. Further we found the same to be true in our comparison of thelibrary programs in total..

In this paper five different commonly used methods of making a mount for a costume in along term display was investigated: The shaping of a mannequin and a polystyrene dressstand, the making of a gypsum torso, support made out of plexiglas and polycarbonte and athree dimensional mount on a board. The materials of the mounts were thoroughly takeninto consideration and described in the paper. One of the methods was put into practice in acase study of a Russian uniform dress coat. A gypsum torso was considered to be the mostappropriate mount in this case. The dress coat was to be displayed at the Garnisons- ochluftvärns museum in Halmstad.

De senaste åren har det skett stora framsteg i byggbranschen från sedvanlig byggprojektering till avancerad BIM-projektering. Resultatet av denna studie visar att trots den hastiga utvecklingen så utförs det fortfarande mängdavtagningar ur 2D-ritningar. Detta på grund av problem som uppstår vid mängdavtagningar ur objektbaserade 3D-modeller. Mängdlistorna ur objektbaserade 3D-modeller stämmer inte alltid överens med mängdlistorna ur 2D-ritningar. Detta leder i sin tur till nödvändiga och tidskrävande manuella mängdavtagningskontroller ur pappersritningar.

This thesis assignment at C-level is focused on calculation models and prediction methodswhish can be used in the stage we call ?prospecting? of possible windmill locations. Thelocation is southeast of Halmstad at the Farm ?Stjernarpsgods?. The rapport has two mainareas directed towards this task.

An attempt were made to record the 1st movement of Beethoven?s Op. 57, with the objective of performing it as close to Beethoven?s will as possible, in the tradition of the ?historically informed performance? movement.The result of evaluating source material rendered a list of the most relevant material for this study, and hopefully that might prove useful for other studies with similar objective concering HIP and composer-intention based ?autenticity?.However, Beethoven?s will was only vaguely captured in the limited source material accounted for in this study, rendering it moderate-to-small reliability. It?s probably possible to achieve a higher degree of goal achievement, given more time and through the utilization of music psychology to further extrapolate the detailed parameters of Beethoven?s presumed extramusical will.The recording made was not to my satisfaction and has strengthened my view that the interpreter should take council from the collected knowledge of scholarly sources but must ultimately remain free in whether and how to utilize that knowledge.Lastly, I?ve measured the bpm in the resulting recording with a error margin of ±0,02 s.

The purpose of this thesis is to find evidence if cult houses existed on Gotland during the Bronze Age. The cult house is a common term in modern Bronze Age archaeology and the general definitions of cult house are discussed and why cult houses seem to be absent on Gotland. In this thesis the cult house are discussed as a phenomenon, and the possibilities to find Bronze Age cult houses on Gotland are evaluated by making comparisons between Gotland houses with already defined cult houses from the Swedish mainland. Some known cult houses are presented in more detail as case studies, together with house remains on Gotland which could have potential to be defined as cult houses..

The white-backed woodpecker is a forest bird being critically endangered in Sweden. The species is dependent on older forests rich in deciduous trees and dead wood. The main problem for the survival of this species is present shortage of habitat. Conservation work on this umbrella species is at present focused on finding remaining or emerging habitat networks. Large areas are scrutinized in search for suitable habitats to be protected or managed for the species sake.

This paper analyses the character judge Holden in Cormac McCarthys novel Blood Meridian through an ethical perspective. The author uses several methods to analyze the character ethically, such as the western-genre, McCarthys authorship, evil as an ethical term and Friedrich Nietzsche's theory the Übermensch. The author then uses a selective group of scenes and chapters from the novel to highlighting the distinctive ethical characteristic of judge Holden. The author finds judge Holden to be the very principle of violence and blood shedding, defending and distributing these principles in his words and his actions throughout the novel. Triumphantly proclaiming his victory, judge Holden embodies the principle that whoever has the power to perform any action has then the moral right to do so.

Previsualisation är en arbetsprocess som i ett tidigt stadie ger oss preliminära versioner av bilder eller sekvenser. Den är till för att kunna uppskatta produktionskraven, visualisera ideér och en gemensam vision. En teknisk previsualisation är en mer specifik term där teknisk exakthet är avgörande. En teknisk previs kan skapas i programmet FrameForge Pré-viz Studio som denna text redogör för. Previsualisationen som beskrivs i denna text lägger grund för diskussioner kring hur den kan användas på en filminspelning.

This paper follows an analytical and critical line of reasoning concerningindexing and retrieval of music in Swedish public libraries. The focus ofthe discussion is based on the terms included in the subject heading list ofthe Swedish Classification System. The empirical study is performed inthe context of online catalogues in the public libraries of Örebro andGävle. The theoretical background relies on the indexing theory ofProfessor Frederick W. Lancaster.