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..

Titel: RIX-systemet och dess påverkan på finansinstitutens marknadsmaktFörfattare: Tom Douglas och Eric NarfströmHandledare: Evert KöstnerKurs: NEG300, kandidatuppsats Nationalekonomi fördjupningskurs, 15 hp, HT-2013Nyckelord: marknadsmakt, oligopol, räntabilitet, riksbanken, RIX-systemet, konkurrensSyfte: Denna studie syftar till att undersöka om det finns ett samband mellanmedlemskap i RIX-systemet och räntabilitet på eget kapital beträffande företag vilka är aktiva på den svenska finansmarknaden.Metod: I denna studie används både en kvantitativ och kvalitativ metod med insamling av kvantitativ sekundärdata från framförallt Svenska Bankföreningen. Kvalitativ data har främst hämtats från Riksbanken.Teori: Structure-conduct-performance paradigm (SCP) samt Porters femkraftsmodell ligger till grund för den teoretiska referensram som ligger till grund för studien att tillägga till detta används även konventionell konkurrensteori.Slutsats: Studien visar på att det föreligger ett statistiskt signifikant sambandmellan ett deltagande i RIX-systemet och räntabilitet på eget kapital. Title: The RIX-system and its impact on financial institutions market power.Author: Tom Douglas and Eric NarfströmAdvisor: Evert KöstnerCourse: NEG300, Bachelor thesis in Economics, 15 hp, fall 2013Keywords: Market power, oligopoly, return on investment, central bank, the RIX-system, competitionPurpose: This study aims to investigate whether there is a correlation betweena membership within the RIX-system and return on investment regarding companies with in the financial industry of Sweden.Method: In this study, both a quantitative and qualitative approach has been used. Regarding the collection of quantitative data, it has been retrieved mainly from Swedish Bankers' Association. Collection of qualitative data has been collected mainly from The Swedish central bank Riksbanken.Theory: Structure-conduct-performance paradigm (SCP) and Porters five-forces framework underpin the theoretical framework underlying the study.

Uppsatsen tar sin utgångspunkt i den allt mer ökade efterfrågan av produkter som producerats i överensstämmelse med mänskliga rättigheter. Uppsatsen behandlar Lunds kommunstyrelses beslut att rekommendera dess förvaltningar att använda Rättvisemärkt kaffe och te. Syftet med uppsatsen är att se på vilket sätt, och i vilken omfattning beslutet har implementerats i organisationen. För detta har vi använt såväl en teoretisk referensram i form av nyinstitutionalistisk organisationsanalys som empiriskt material. Det empiriska materialet utgörs av interjuver med anställda inom kommunens förvaltningar. Till detta har ett bakgrundkapitel som behandlar den innehållsmässiga innebörden av begreppet hållbar utveckling, utifrån såväl en internationell, nationell som lokal aspekt lagts. Avslutningsvis är slutsatserna att det inom kommunen finns en konkret vilja att vidga innebörden av begreppet hållbar utveckling.

Computer games is a growing market with over millions of players that are playing and/or enjoying the play of games on a daily basis. The nerdy gamers that once were, are now becoming professional athletes in the virtual world called eSport. We have identified a lack of studies in this area which implies that there is little data of what it is. In this paper we have focused on the phenomena that is eSport and more closely on the game series Starcraft made by Blizzard Entertainment. Our focus lies in the game series Starcraft and eSport organisations mainly outside South Korea.

This paper examines the customer relationships of a telecom operator and how their customer accounting is done. The aim is to use the framework developed by Lind & Strömsten (2006) to categorize customer relationships and see to what extent the framework predicts which type of customer accounting method is used for each customer relationship. A case study was made at Telenor Sverige AB where different customer relationships are identified and linked to the customer accounting techniques that are used for financial measurement of the customers. Findings include that all but one of the customer relationships described in the framework were recognized at Telenor and that most customer accounting techniques mentioned in the framework were in fact used and associated with different customer relationships. The results of the case study also highlight that some differences exist between the predictions of the framework and the observations at Telenor..

Today a lot of consumer and media interest lie in food production. Food is something everyone of us has a relationship to hence foodstuff and their making is a topic of current interest.Cattle?s rearing is one of many factors that have begun to play a bigger role when consumersare selecting beef from the shops? meat counters. This may well be a result of productdiversification and greater investments towards marketing. Many cattle rearers considerseveral grounds for added values being linked to their products and consumers are becomingmore aware of these primary sector related added values.

In this survey I have been trying to find out which factors influence the students? choice of instrument. I hope to, through the results, gain knowledge about how to reach interested students in my future work as a trombone educator.I have let 15 students that have played trombone in the County Music Academy one to three years, answer my inquiry concerning their choice of instrument. The students? parents were also asked to give an explanation to what they think made their child play the trombone and whether they tried to influence their child in the choice of instrument.

Today's real estate buyers value the purchase different today compared to a decade back. Previously it was the return value that ruled the market. This has created problems when the broker must allocate the purchase price of the property's various elements, because non-monetary values such as forest for leisure, recreation, and the feeling of owing has increased in recent years and an increasingly important part in the valuation process. The assessed value can be a guide, but is perceived today to be stereotyped to put a fair value at the individual item. The purpose of this study was to provide the real estate agent decision support and a guide to the likely value of accounting for the purchase price. The report is written on behalf of LRF Konsult. The result is based on a questionnaire survey which was conducted in June 2014 among all those who had bought a farming property in Dalarna and Gävleborg province mediated by LRF Konsult in 2013. The report was made with a split to see if the valuation and motives differ between new and previous owners. It was possible to see a big difference in the reason for the purchase, where a large share of new owner bought the land for capital investment, in contrast to previous owners whose biggest group bought for an active use. At several points it was possible to identify a higher non-monetary value of the new owner from the previous landowner.

The purpose of this degree project was to examine which remedies are available to individuals when the State has violated their right to a fair trial as stated in article 6 in the European Convention on Human Rights. Furthermore, the aim was to, in cases where the remedy is determined to money, to clarify the indemnity rates that apply in determining the non-pecuniary damages. The starting point was a review of the European Court practice, domestic Swedish practice and relevant literature.The outcome of the review is that the remedies available to the individual?s disposal can be divided into two categories: primary and secondary remedies. Primary remedies mean compensation not consisting of money, and must be exhausted first.

AbstractThe political parties in Sweden are losing members. This is seen as a problem because the political parties are the base and the recruiting ground for members to decision-making bodies. Social movements are seen as a place where people with a modest background could express their opinions and also learn the political process. These movements have also lost members during the last decades and this could seriously affect the representation of lower social groups among the decision-makers. This essay emanates from Robert D.

Kan barn leka sig till en miljövänligare livsstil?Svaret är ja, om du frågar Patricia Rawecka, vd på företaget Gro Play AB. Hon har själv designat och utvecklat tre pussel för barn i åldrarna 3-5 år som både är miljövänliga och miljöutbildande. Med tanke på dagens extrema konsumtionskultur ville hon med god design, pedagogik och via barns lek motivera nästkommande generation till en mer hållbar livsstil. Visionen för hennes företag och även för detta examensarbete har varit att ge barn en chans att genom lek skapa sig en grund för en mer hållbar livsstil.

This essay is a narrative analyze of the computer game Halo. The purpose of the essay is to see what function the narrative elements have in a computer game of the action genre. The analyze is done with a neo-formalistic approach according to the theory of David Bordwell and Kristin Thompson. The choice of game was based on it's positive reviews mentioning the story. The essay tries to give a picture of research in the field and researchers views on narratives and computer games.

The purpose of this master?s thesis is to study resource allocation among district libraries within Stockholm?s City Library (SSB) on three different occasions ? 1996, 2001 and 2005 ? and to examine whether there exist any inconsistency between the state of the allocation of resources and what might be considered reasonable. During the course of the study, it became apparent that some measurements are more relevant than others when determining whether the allocation of resources is reasonably fair. The most relevant ratio is the share of net cost per capita in relation to population and the population?s composition of children, youngsters and persons with foreign background as a result of relevant political governing documents giving priority to these three groups.

Bakgrund och problemdiskussion: Med hjälp av segmentinformation kan analytiker bryta ned analysen av bolagen till en lägre nivå vilket borde resultera i säkrare analyser. Segmentinformationen är viktig för användarna av de finansiella rapporterna eftersom information om bolaget som helhet kan vara svår att utläsa. Vi har tagit del av tidigare forskning inom området,men vi har dock inte funnit någon forskning med samma syfte som vi har. Vi anser därför att segmentrapportering är viktigt och intressant att studera.Syfte: Vårt syfte med denna uppsats är att utreda hur, bolag noterade på Stockholmsbörsen i branschen sällanköpsvaror och tjänster, utformat sina segmentrapporter i deras årsredovisningar samt hur relevanta, tillförlitliga och jämförbara de är. Vidare kommer vi att studera vad analytiker anser om rapporterna gällande dessa egenskaper med fokus på hur relevanta de är.Metod: I denna uppsats använder vi oss av både kvalitativ och kvantitativ metod.

The purpose of this thesis is to increase the understanding of why convertible bonds are a relatively uncommon financing method in Sweden. The aim is to find the explanatory factors for this situation. The analysis is based on interviews conducted from three perspectives; the investor?s, the adviser?s and the issuer?s. The main finding is that the Swedish financial market has characteristics that inhibit the development of a convertible bond market in Sweden, leading to the fact that most convertible bonds are issued under special circumstances.