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 management of water resources and waste water varies between the countries of the EU. For many years, a large part of the water in Europe has been contaminated by, among other things, insufficiently treated waste water and emissions from agriculture. The EU Water Framework Directive 2000/60/EC and the Urban Waste Water Directive 91/271/EEC are intended to harmonize fresh-water management and waste water management within the whole EU, aiming at safeguarding drinking water of good quality and a high quality of all water within the EU today and in the future. There are however some problems concerning the waste-water directive. One problem is the huge investment needed in Slovakia to fulfil the demands of the waste-water directive for waste-water management in larger communities (with more than 2000 inhabitants).

Abstract: Title: Communication of and around internal performance reports - A study in seven manufacturing companies based in Blekinge. Authors: Marcus Harrysson and Mikael Johansson. Supervisors: Lars Svensson and Carina Svensson, Blekinge Institute of Technology Department: Department of Business Administration. Course: Bachelor thesis in Business Administration, 10 credits Purpose: Our purpose with the bachelor thesis was to investigate if there is a connection between communication of and around internal performance reports and profitability in companies. Method: Our investigation has been made at seven companies in the county of Blekinge by making personal interviews with people in both production and business departments at each of the companies. Result: We have come to the conclusion that there is a connection between communication of and around internal performance reports and profitability. Sammanfattning Titel: Kommunikation av och runt interna ekonomiska rapporter ? En studie i sju tillverkande Blekingeföretag. Författare: Marcus Harrysson och Mikael Johansson. Handledare: Lars Svensson och Carina Svensson, Blekinge Tekniska Högskola. Institution: Institutionen för Ekonomi och Management Kurs: Kandidatarbete i företagsekonomi, 10 poäng Syfte: Syftet med kandidatuppsatsen är att undersöka om det finns ett samband mellan kommunikation av och runt interna ekonomiska rapporter och lönsamhet. Metod: Vår undersökning har gjorts i sju stycken Blekingeföretag genom personliga intervjuer med representanter för både ekonomi- och produktionsavdelningen på varje företag. Slutsats: Av vår undersökning drar vi slutsatsen att det finns ett samband mellan kommunikation av och runt interna ekonomiska rapporter och lönsamhet i företag..

Consumers today leave a fragment of information when they pay with their debit and credit cards. The aim of our work is to investigate ways to design a concept of a system in which digitally stored information that today is fragmented among several different holders, can be assembled into a system and made available to consumers. In our study of how a system for financial flow of information should be designed, we intend to study the present situation and the attempts made to alter it into a more informative reality. We intend to investigate the flow of information when a consumer pays by card, and the possible solutions regarding the design and transportation of digital receipts. A majority of the information of our digital consumption is today handled digitally.

American football is a well-known sport in America. In addition to the design and rules of the game and the surface it is played on, there are also other differences that are not directly visible. One difference noted in this study is how the teams in the game provide players. Each team has a board of directors together with the team's leadership and they will determine which players are most suitable for the team. These players are recruited to the team after graduating from a U.S.

The purpose of this study is to find out how social workers in one medium and one smallmunicipality in central Sweden perceive the need of financial support for young adults formore than one year and what the causes might be. To answer our research questions aqualitative research method was used and four social workers were interviewed. The resulthas been analyzed based of social exclusion, stigma, as well as on structural and individuallevel and linked to previous research. Our results show that although young adults are anexception for long duration for financial support, there are those who lack other means ofsupport for a long time. The results also show that young adults often are recurring in thesocial services, and they are long-lasting.

Background: Non-profit organizations have a large and significant role in Swedish society and Thunberg (2006) choose to express it like Sweden stops without nonprofit effort. But in several non-profit organizations, and then perhaps especially in sports, there exist problems with the economy. Tate (in Vermeer, Raghunandan & Dana, 2009) explains that the audit of non-profit organizations differs from the audit of for-profit companies as they often have differences in culture, organizational structure, financial requirements, accounting standards, financial reporting, financial statements and the auditor's risk environment. While the audit is different, it should also be noted that in the vast majority of non-profit organizations, there are no statutory requirements for audit, but despite this, 99% of all non-profit organizations have some form of audit regulated by their statute (Lunde?n & Lindblad, 2011).

This paper explores the emic use of ?Internet trolls" and trolling behaviour in one specific Internet community. The findings are compared with, and put in relations to the conventional definition of Internet-trolls as individuals who deliberately, typically anonymously, antagonize other users of online common spaces.A forum dealing with matters of relationship issues in the Swedish online community Message Board of Familjeliv.se, was the subject of field-work that provided the basic empirical material for the research; three comparable threads on the subject of infidelity. These could all be said to contain suspected trolling, and such suspicions were also ascribed participants throughout the discussions. The analysis was undertaken mainly in terms of quality of narrative, performance and interaction.A comparative method and a genre analysis out of a holistic and functionalistic perspective is used to shed some light on how forum participants organize themselves and steer narratives towards desired outcomes.

The purpose of this study is to investigate how employees in the financial sector perceive the leadership behaviors of middle managers, and if these perceptions differ depending on the manager's gender and if so, in what way. The study is based on a social constructivist perspective and theories of gendered organizational structures. It is based on 15 semi-structured interviews with employees who have either female or male middle managers from different companies in the Swedish financial sector. The results show that gender often acts as a framework for how leadership is evaluated and understood. Female middle managers are frequently associated with relationship-oriented qualities.

In an international perspective the Russian children s library is a unique institution, being solely committed to children up to 14 years of age. In Russia of today it is, however, being exposed to hard pressure as the economical and social conditions have changed dramatically since the collapse of the USSR. My interest lies in examining this change of living conditions for the children s libraries and how this in turn affect their work and role in the present state. In order to view this change in a longer perspective, I compare the situation for children s libraries during the time of communist regime with that of today using documents about and from children s libraries. I have studied its legal position and conditions, financial and political state, and how the modern society affects children and youth, especially their daily cultural life.

Vilka ekonomiska frågor ligger närmast de svenska brevskrivarnas hjärtan? Två svenska professorer, Becker och Jonung undersökte detta 1998. Denna studie undersöker i ett världsunikt data set innehållande 536 brev adresserade till statsminister Fredrik Reinfeldt under hans mandatperiod 2006-2014. Genom undersökningen ges en övergripande bild av brevskrivarnas mest centrala frågor rörande ekonomi. Utgångspunkten ligger i att undersöka skillnader i fördelningen av brev mellan denna och tidigare studie.

AbstractBachelor thesis G3 in Business Administration, Linnaeus University School of Businessand Economics, Financial Control, 2FE90E, Spring Semester 2010Authors: Kennerth Eriksson and Leo H KochAdvisor: Lars-Göran AidemarkTitle: Balanced Scorecard in governmental organizations ? About, how and its meaning.Background:  The Balanced Scorecard is a Control System that includes both financial andnon-financial measures which intend to link the short-term business management with the long term vision and strategy. Businesses in the public sectors are different fromthe private sector on several levels and they often seek to reach multiple targets.Therefore, their choice of Control System becomes interesting. According to the SwedishNational Financial Management Authority (Ekonomistyrningsverket) among others, thereis no clear knowledge of how widespread the Balanced Scorecard is in governmentalorganizations. The lack of that knowledge is one of the questions at issue with this thesis.Is it only a few organizations that are using the Balanced Scorecard or parts of the model?Another question at issue is about how the Balanced Scorecard is used in the point ofcontrolling in the organizations we chose to investigate further.Purpose: The purpose of this thesis is partly to investigate the existence and use of theBalanced Scorecard in governmental organizations and partly to describe the design ofthe Balanced Scorecard in the studied organizations and explain why they have chosen towork with the Balanced Scorecard and what impact it has on them.Demarcation: The first part of this study has been demarked to only look at the existenceof the Balanced Scorecard in governmental organizations.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

Many companies do not register all the stops that occur in a production plant, it often takes longer to report than to fix the problem. If no problems are registered, you cannot trace where the problems arise.This master thesis was performed at AcobiaFLUX and they have noticed an increased demand from their customers to trace problems raised in their processes. The aim of the thesis was to find out how a tool to monitor a process best could be developed. Then the most essential from the theoretical base was developed into a useful tool for operators. For the operators to know if the process utilizes the full capacity of a process, the tool presents a measure of the Overall Equipment Efficiency, OEE.

With new energy directives in place, the Swedish Social Service (SSS) stands beforethe challenge how to reduce the energy demand in its locales. It is a complex matter,as the locales are rented from various property owners and it becomes a question ofhow to reduce the operational electricity and influence the property owners to workmore with energy efficiency. This thesis takes a balanced research approach in threeparts. Firstly a qualitative part in form of interviews with personnel at the SSS and itsproperty owners, secondly a quantitative part of descriptive nature in form of energystatistics and thirdly a literature review of Energy Management (EM) Supply ChainManagement(SCM), Green Supply Chain Management(GSCM) and EnviromentalPerformance Indicators (EPI). This in order to be able to give normativerecommendations of how the SSS should act to reduce its energy consumption in itslocales and provide new insights on how EM, SCM, GSCM and EPI can be applied ineffect.