The purpose of this study was to examine earnings quality and earnings management in U.S. ex-post failed firms. A quantitative study was made, using the Modified Jones Model, to identify abnormal accruals up to six years before bankruptcy. 9 003 continuing firms and 187 bankrupt firms, active sometime between 1990 and 2010, were examined. The study concludes that U.S.

Objective: In recent years there has been an increasing interest within the clinical (medical) science in measuring people?s health. When estimating quality of life, present practise is to use the EQ-5D questionnaire and an index which weighs the different questions. The question is what happens if the individuals estimate there own health, would it differ from the public preferences? The aim is to make a new prediction model based on the opinion of patients and compare it to the present model based on public preferences.Method: A sample of 362 patients with unstable coronary artery disease from the Frisc II trial, valued their quality of life in the acute phase and after 3, 6 and 12 months.

This thesis explores strategic communication management within the non-profit sector. Communication models need to be adapted to the specific sector as different sectors require different approaches of strategic communication management. In the spring of 2013, the non-profit organization Save the Children Sweden initiated a communication model based on volunteer communicators. The following study explores how non-profit organizations can manage communications with a focus on volunteers as a communication resource. The applied research questions concern how volunteers may be integrated into communication activities, the opportunities and challenges connected to involving volunteer communicators and how this may affect the role of the organization's employed communicators.

Our intention with this work has been to examine if books in one particular subject share the same ideology, or if they contain several different ideologies. We have chosen to study and analyse books that deal with death and grief. We suggest that we will get an idea of how society looks upon death by examine how death is presented in books for young children. We have studied and adopted well-known writers on the topic to give sufficient background to our research. In the main public library of Gothenburg we found the latest bookindex of different themes recommended by Bibliotekstjänst.

Performance of an intersection affects the total travel time in a traffic network. An intersection with good performance can easily be described by its contribution to lower travel time than in a comparable intersection. The travel time is of importance in the cost calculations when a specific intersection is to be chosen and designed. It is important to be able to make correct and precise performance calculations so that the cost calculations will not be incorrect. For that purpose the software Capcal, which is a traffic model for intersection analysis on performance, is used in Sweden.

Bakgrund: Trots allmänna råd och riktlinjer råder stor brist på nutritionskunskaperna inom hälso- och sjukvården i hela Europa. Många äldre riskerar att drabbas av undernäring och får ett minskat välbefinnande och en för tidig död. Genom att arbeta med att personanpassa kosten kan patienten få bli aktiv i egna beslut som påverkar dennes liv och hälsa. Syfte: Syftet med studien var att belysa omvårdnadspersonalens erfarenheter av kost som ges personanpassad på ett korttidsboende för äldre. Metod: I denna studie användes induktiv ansats där datamaterialet analyserades med kvalitativ innehållsanalys. Sex omvårdnadspersonal intervjuades på ett korttidsboende för äldre i södra Sverige. Resultat: Ur analysen av datamaterialet fyra kategorier; utgår från patientens syn på situationen, möjliggör val, möjligheter i måltidsmiljö, begränsningar i arbetsmiljön med åtta underkategorier.

There are several methods and models within the areas of software engineering on how to proceed during a software development process. For each of these methods and models there are benefits and drawbacks, depending on how you choose to look at them. A difference of principle between the different models is that they either advocate iterative development or not. In parts of software engineering one makes use of different methods depending on which is most fitting in a specific situation. There are several methods on how to recieve more qualitative data from the end-users during the requirement collection, but the reappearing pattern is still user centric participation, which means that the user participates more actively in part of or the entire development process.

This thesis treats Building Information Modeling, BIM, in the production stage. Brieflydescribed BIM is virtual model of a building object where all information about theobject is gathered. All the involved operators in the construction project have access tothe model and can gather or share information about the project. There are several waysto apply BIM in the production stage. This thesis primarily deals with visualization of theobject, preparation and planning, the ability to take amounts from the model andcoordination and clash control.The basic issue was highlighted by Byggdialog AB.

Background The usage of Nutrition supplement in the elderly care is commonly occurring and plays an important role in the intake of nutrition for the elderly. The usage of nutrition supplement is to reduce malnutrition within elderly care. For the elderly it is crucial to keep a healthy diet and to never lose weight. The loss of weight can be very dangerous it could even be fatal for the aged and should therefore be avoided. To have a diet that is rich in energy such as enriched meals prevents the elderly from receiving a shortage of calories since the diet is rich in fat, protein and thus also rich in energy.

An information audit identifies, among other things, organizations information resources, the information flow and the needs of the information users. The purpose of this masters thesis was to describe the management of information within a local unit of Borås municipality by putting an information audit-method in practice. The focus was on three issues: What information needs could be seen in the organization? How does the information flow through the organization? How does Sugan Henczels seven-stage model serve as a tool to map the management of information within the local unit? The study only described the situation at a certain time at the chosen organization. The seven-stage information audit model was revised and adjusted to the studied organization by only carrying out four of the seven steps: Planning, Data collection, Data analysis and Data evaluation.

The object of this explorative theoretical study is to compare similarities in three perspectives for evaluation of credibility. The perspectives are the historical method source-criticism, cognitive authority and domain analysis. These perspectives, regarded as intellectual tools for critical thinking in a process of information seeking, by asking questions about credibility related to the social and theoretical context of the intellectual background, can give support in articulating which documents that gives a specific and essential answer to a question. In this sense credibility is seen as a qualitative aspect of relevance. Patrick Wilson argues that we can attain some critical independence towards cognitive authorities and the literature by investigating the social and theoretical topography of a field.

This thesis evaluates the environmental performance of six different fish farming systems. The thesis is part of the network group ?Hållbar fiskförsörjning I Stockholms län? (HFFS) which tries to increase the domestic and regional production of fish in Stockholm and move to a more sustainable supply in the Stockholm county. Two of the chosen systems; pangasius from Vietnam and salmon from Norway are delivering a substantial part of the fish consumed in Stockholm today, although they are very different when it comes to system characteristics. One system, arctic char with conventional feed, is produced in a fairly small scale in the north of Sweden, while the three remaining systems are viewed upon as possible options to supply Stockholm with fish in the future.

Chunks and Tasks is a programming model based on the C ++ programming language. This programming model is used for electronic structure calculations, among other things.The purpose of this project is to improve the CHT-MPI software library for Chunks and tasks, so that calculations of matrix-matrix multiplications are performed more efficiently than they do with the existing software library. The software library is based on the work stealing method, which is a method the software library for Chunks and Tasks uses for the distribution of the calculation work. The considered way to improve the software library is by modifying the work stealing method in a way that makes the distribution of calculation work happen in a more efficient way , which will lead to calculations performed faster than before.Two different modifications of the work stealing method were tested and it led to two new methods, Method 1 and Method 2, which distributed the calculation work differently. Method 1 did not give results that were compatible with the theory, since the calculation time with this method was much longer than the previous method.

This master thesis is one part of a project, called ?StabSim?, with the purpose to develop a simulation model for the align and stabilisation system in main battle tank 122. The origin of this project is that it should be possible to make control analysis without risking any hardware. Besides that it will be easy to change components in order to investigate the behaviour of the system. The report includes modelling of tower and weapon mechanics and also the modelling of the synchronous motors, which control these.

In offshore oil production FMC Subsea systems use a product called cap. The cap´s mainly task is to protect hubface and seal areas on inboard hub against dirt, corrosion and mechanical damage under installation of a subsea system. A new model of a cap has been designed and analysed using finite element method. The model is called KC3-12 and has a new function, emergency release, which is a backup method for the ROV (remote operated vehicle) to release the cap from the hubface when it is placed under water. The cap KC3-12 was found to fulfil the criteria under the test load pressure, according to ASME VIII, div2.