The executives of a firm possess considerable influence over a company's financial reports. The numbers can be adjusted in a favorable direction by engaging in Earnings Management, which harms the reliability of the financial reporting. Previous research suggests that Earnings Management can differ between genders. In recent years the debate about a woman's role in the business world has received generous attention in media. Moreover, the presence of women in leading positions has become a relevant issue for firms.

The aim of this Master?s thesis was to investigate if one can identify a pattern in a family?s reading habits. Our empirical data was gathered in a survey distributed to a family in three generations, between the ages 15 to 82. The family was interviewed in a life time perspective, in a so called life story character. The questions addressed in this thesis concerned how the reading habits and the general attitude toward literature differ between generations in one family.

After the appointment of a new European Commission in 2004, ?communication? was made a top priority on the agenda. The Commission presented a new communication policy, which would establish a dialogue with the citizens, thereby bringing more democracy to the union and bridging the gap to the citizens. Three documents containing the policy were published, namely an internal action plan for the Commission, Plan D which establishes the framework for national debates and a whitepaper on EU communication policy. These documents were met by mistrust and criticism from many different actors such as journalists and experts.The aim of this master thesis is to examine this new communication policy from a deliberative democratic perspective.

BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.

The inequality and separation of sexes seen in organizations may lead to inefficient use of human resources. Therefor, a more equal organization could lead to higher productivity and efficiency. Inequality within organizations is a problem also for the society as a whole since who is chosen for a position is not depended upon merits, leading to inefficiency. To not reflect upon traditional division of labor and decision-making could also lead to an undemocratic and unjust society. The aim of this thesis is to explore women and men?s engagement a family business in an agricultural setting. Gender theorists argue that gender arises from the social situation in society.

Abstract Title: Total Cost of Ownership ? Revealing the true cost of owning and operating equipment. Authors: Anna Bladh Anna Ström Tutors: Michaela Boye, Parts and Service, PTD, Alfa Laval Göran Berg, Parts and Service, PTD, Alfa LavalCharlotta Johnsson, Department of Automatic Control, LTH, Lund UniversityBertil I. Nilsson, Department of Industrial Management and Logistics, LTH, Lund UniversityCarl-Henric Nilsson, Department of Business Administration, Lund University Core issue: ?Which costs should be included in a general Total Cost of Ownership model regarding centrifuges, and what input variables are needed in order to calculate those costs in a user-friendly way and with a maintained level of accuracy?? Purpose: The theoretical purpose of the thesis is to identify the cost items that have the greatest impact on a TCO calculation for a centrifuge.

Background: There might be a risk that family members experience limited possibilities to act, participate and influence the end of life care for the elderly in the nursing home. For family members it could be the first time they face death which can imply a lot of questions and existential needs. Aim: The aim of this study was to examine the needs of family members in the patient terminal care in a nursing home. Research methods: The study implemented a qualitative approach and data was collected through four interviews and through a literature review were 17 articles were selected. The results were processed and analysed with a qualitative content analysis and two main categories, participation and assurance with subcategories were identified.

Abstract  Title: Från neutralitet till öppenhet? ? En studie av säkerhetspolitikens utveckling i Sverige efter kalla krigets slutAuthor: Jens KindhSupervisor: Patric LindgrenLinnaeus UniversityDepartment of Political ScienceSpring term 2012 When the Cold War ended, a new security situation was unfolded in Sweden. The purpose of this thesis is to describe and compare how the Swedish security policy is organized and how it has changed since the Cold War ended. To do that, I?m going to try answer the following questions:How is the Swedish security policy organized?What defence resolutions have affected the Swedish security policy after the Cold War ended?How has different political actions made its impact on the Swedish security policy after the Cold War ended?My theory is to try explain how the Swedish security policy has changed after the Cold War through a realism security perspective called traditional security, which refers to a realistic construct of the states security policy.

This thesis aims at investigating the conflict development of Swedish foreign policy debates during 1989-2000. It is rather assumed that the Swedish foreign policy debates have been highly characterized by a large consensus. Despite that, there have been certain occurrences where the political parties have flushed into party struggle and shown disagreements over the party frontiers. This has raised questions about the range of conflict and consensus in such debates where I have studied the political parties' backchats. I have studied situations where the political parties replicate each other in order to investigate the range of consensus and controversy that exists within different foreign policy areas.

This paper tests the information signalling hypothesis on a sample of firms making open market stock repurchases. Using an earnings-based valuation model, we find that a majority of repurchasing firms are undervalued relative to their economic value. This result is consistent with previous academic studies, which claim that undervaluation is the prevalent factor explaining the observed abnormal return following the announcement of a repurchase program. We do not, however, find any evidence that the repurchase is consciously made by management to provide the market with new information. .

The objective of this thesis is to examine the capital structure of Swedish small and medium sized enterprises (SMEs). Accounting data from Swedish game developers, combined with the result from a survey, is used to examine their financial conditions and capital structure decisions. We find that non-debt tax shield, firm size, growth opportunities and age are, to various extents, the determinants of capital structure in the game industry, while effective tax rate and asset structure have marginal effects. Our study also implicates that most of the existing capital structure theories can explain SMEs leverage decisions to some extent; however, some adaptation is needed to fit these theories into the SME context. Additionally, we find the existence of a financial gap in the game industry which might need efforts from both demand side and supply side to eliminate..

The aim of this thesis is to analyze how small and medium-sized management consulting firms in Sweden work with human resource management during digital transformation. By interviewing companies, this study explores their approach to attracting, recruiting, and developing competence. The results showed that management consulting firms have good access to candidates, made possible by having a strong corporate culture and attractive working conditions - Crucial parts for attracting talent. Social media and networking are frequently used for marketing and attracting interesting candidates. Digital tools and social media showed to be useful during the recruitment process, but personal contacts and networking still play a central role.

Law firms are defined as knowledge-intensive companies. Due to the dependency regarding the resource of knowledge among the firms employees and to the fact that they often are categorised as a type of professional service firm. The purpose of this study is to investigate the different types of profitsharingsystems as a form of reward with focus on the theoretical differences and effects of the True Partnershipmodel and the Stockholmmodel. In addition to these models we will look into the Human Resource processes of; recruiting, integration, retaining and development of employees. The main purpose of the study is to examine the theoretical level on how the profitsharingsystems effect different Human Resource processes and through the knowledge of these connections using this as an analogy when to analyse other law-firms and knowledge?intensive company?s.

The relational database model was defined in the 1970?s and is the dominating database type today.  The main difference between data from a relational database and a hierarchical data structure is that the relational database stores records in tables. The records have no particular order, but can include links in terms of relationships with other records. A hierarchical structure organizes data in the form of a tree structure  and  can for an example be found in organizational structures in which different levels involves different responsibilities. If the data stored in a relational database is to be presented in a hierarchically, a conversion of the data structure is required. The intention of this paper is to describe how such a conversion can be performed.  To investigate the conversion methods, case studies has been conducted on the basis of a specific organization?s hierarchical structure.

This report is about the exam project; Blomgren- a collection ofpatterns. During eight weeks I have from the family Blomgren, whowas my grandfather?s family with siblings and parents, produced fivepatterns for textiles into interior and space. In addition to thefamily as an inspiration, I have taken into account of the collection?sname - as a word and the meaning of the word.