Denna studie fokuserar på effekten av IFRS/IAS på earnings management. Huvudsyftet är att identifiera earnings management före och efter införandet av IFRS/IAS för att klargöra om de internationella redovisningsstandarderna har påverkat förekomsten av resultatmanipulering inom svenska börsbolag. Perioden som studeras är åren 2002-2008. För att identifiera earnings management används den modifierade Jones-modellen som går ut på att detektera förekomsten av godtyckliga periodiseringar som ett mått på resultatmanipulering. Vi kontrollerar även för om variablerna storlek och bransch kan förklara förekomsten av företeelsen före och efter införandet av IFRS/IAS.

Background: Getting older means a series of changes in life, some of which lead toincreased risk of poor health outcomes. Older people who immigrate to a new countryalso need to adapt to new cultures and norms, and having to learn a new language inorder to communicate with their environment. Being older and immigrant thus leads toa double vulnerability. Aim: The aim of this literature review was to examine how olderimmigrants? health is affected by not being able to communicate in a country?s officiallanguage.

Purpose: To find out in what ways signs of healthier varieties in store, affect and possible change, customer behaviour. Methodology: The study has a positivistic view on the world. The research is conducted by an abductive approach using theory and empirical data alternately. Both quantitative and qualitative methods have been adopted in order to see changes in customer behaviour as well as explain it. Theoretical perspective: The study is based upon theories in the areas of customer behaviour (buying behaviour and decision making) and the store environment that could affect that behaviour (total merchandise process and point of purchase communication).

Följande rapport ingår som en del av managementprogrammet på magisternivå inom ämnet företagsekonomi på Ekonomihögskolan vid Lunds Universitet. Rapporten innehåller reflektioner och kunskaper utifrån de praktiska erfarenheter vi fått under det projekt vi genomfört åt Sparbanken Finn kopplat till teori inom företagsekonomi. Projektarbetet på Sparbanken Finn innebar en kartläggning och analys av 14 skandinaviska banker med fokus på dessa bankers fundingstrategi. Vi vill även med denna rapport förmedla vår definition av management genom att åskådliggöra denna i en modell. De managementaspekter som presenteras i modellen är styrning, ledning, utveckling och situationsanpassning.

The purpose of this ideology critical study is to investigate the hidden content in the reform Gy11 and compare it with the concept new public management. After the clarification of the hidden content, we compare the structure of the organization in Swedish high schools with the structure in public sector called new public management. The main questions of this study are the following: Is it possible to see the foundation of new public management in the Swedish high schools when it comes to the views of knowledge and the formation of goals? Which similarities can we find when we look at the organization new public management and the Swedish high school?The result showed many similarities, both regarding the views of knowledge and the formations of goals. The structure of new public management has been largely implemented in the Swedish high schools and the schools now focus more on instrumental knowledge rather than universal knowledge based on understanding.This is not surprising due to the social progress.

The aim of this study is to enhance the knowledge of target and performance management?s effects on the judiciary. In the past decades there have been a number of reforms in the general public sector of many countries. The management philosophy often used to describe these public sector reforms is called New Public Management (NPM). One main theme has been an increased focus on the management control systems, for example a greater emphasis on target and performance management.

According to statistics, requirements management is identified as a major source of error to failed IT-projects. Moreover communication is identified as a factor affecting the require-ments management and can lead to deficiencies in the requirements. The requirements analyst is responsible for managing the requirements from the different stakeholders, act as a com-munication accommodator and to translate abstract requirements expressed by users to more specific requirements that developers can implement. The purpose of this thesis is to study the role of the requirements analyst to investigate the problems that may arise in working with requirements management.  To achieve the purpose we have performed a requirements management process in which we ourselves took the role as the requirements analysts. The requirements management process consisted of three phases: gather requirements, document requirements and validate require-ments.

Introduction: Sex and education level has demonstrated effects on health status.Osteoarthritis is a widespread disease that causes reduced health-related quality of life and isthe most common reason for total hip replacement. Osteoarthritis was ranked as the 11thhighest contributor to global disability as reported in the Global Burden of Disease 2010.Aim: The aim of this study was to explore how sex and education level together affectedhealth-related quality of life after total hip replacement. The aim was also to examine whatdimensions of EQ-5D that changed.Methods: The study is a prospective observational study with a quantitative approach. Dataconsisted of education level, obtained from Statistics Sweden (SCB) and health-relatedquality of life before and one year after total hip replacement from the Swedish HipArthroplasty Register (SHAR). Health-related quality of life was measured with astandardised instrument, the EQ-5D, and the study population consisted of 39,141 patients.Results: Womens? EQ-5D-value, before and one year after surgery, were lower in alleducational categories compared with men.

Around 30,000 people in Sweden suffer stroke every year, out of which about 12,000 end up with language difficulties, aphasia. Behind every person with aphasia there are significant others whose lives are also affected. Studies of how aphasia affects the health of these people are few. The overall aim of the present study was to examine how significant others of people with aphasia perceive their life situation, and how their quality of life is affected by the illness of their partner. Spouses of people with aphasia were contacted through aphasia groups and the Swedish Aphasia Association.

Motivationsskapande åtgärder är avgörande för de anställdas nöjdhet inom organisationen. Vad som motiverar de anställda varierar från individ till individ. Vårt resultat visar att det existerar ett samband mellan de anställdas nöjdhet och hur väl organisationens strategi, struktur, utvärderingar och belöningar stämmer överens med olika karriärinriktningar och drivkrafter. Studien visar även att de anställdas nöjdhet påverkar kundernas nöjdhet med servicen..

The aim of this study is to examine and analyze how management control mechanisms evolve within an organization when a requirement of return on equity is imposed, as well as why the mechanisms evolve the way they do. A case study was performed on Samhall, a Swedish state-owned company, which has the aim to help people with disabilities develop by providing meaningful work. The framework provided by Samuelsson, defining five means of control in organizations was used to structure the study. Further, theories within New Public Management have been used to provide the reader with a proper background to the research area. Theories from the institutional field of organizational research have also been used to provide further depth to our analysis.

Idag har de flesta företag och organisationer någon form för intranät-lösning. Dessa lösningar kan vara både mer och mindre sofistikerade, men har oftast det samma syfte; att distribuera organisationens information till dess medlemmar.Denna uppsats ägnar sig åt intranät och fördjupar sig i ett begrepp som vuxit starkt de senaste åren, nämligen Content Management System (CMS). Jag fokuserar särskilt på val av Open Source CMS, för implementation i mindre organisationers intranät.Uppsatsen är ett resultat av omfattande litteraturstudier inom sitt område och bygger främst på vetenskapliga artiklar av ledande experter. Ytterligare en källa är resultatet av en enkätundersökning, som också redovisas i uppsatsen. Denna enkät hade som ändamål, att kartlägga användares attityder till deras CMS-intranät.Uppsatsens kanske viktigaste resultat är en redogörelse för hur ett moduliserad CMS-intranät skulle kunna utformas, baserad på bl.a.

In the essay, the view of mistakes and disciplinary sanctions within the military aviation and health and medical service, are compared. The comparison shows that military aviation and health and medical service could have several points in common on how mistakes may occur, but that the present view of mistakes is different betwen the sectors. The view of mistakes and disciplinary sanctions is explicit within military aviation, and is based on a clear ideology on how mistakes occur, which is characterised of a systematic approach. Within health and medical service, an explicit and unequivocal ideology on how mistakes occur is missing, but, however, there are implicit ideas about infallibility and perfection. The comparison indicates that the view of mistakes is also, possibly directed by a bureaucratic model (instead of an ideology on mistakes), which aims to legitimacy, but that this may happen on the expense of not taking surrounding circumstances into consideration.

The aim with this project was to describe how nursing staff working in the home care environment perceive their level of knowledge regarding mental ill health and if this level of knowledge is sufficient / insufficient in their dealings with mentally ill patients. The study is empirical and a qualitative method has been used. Questionaires have been used and interviews have been carried out with nurses working in the home care system and data has also been collected from previous research in this area. Result The result show that home care nurses consider that they have inadequate knowledge of treating patients with mental ill health and they seek more training, guidance and collaboration with psychiatric nurses. Conclusion Increased knowledge of mental health care and continuous guidance would make home care nurses more confident in their dealings with patients suffering from mental ill health.

Background:Mental illness has increased in Sweden and the individuals seeking care expect to be met with respect. The way patients perceive themselves to be treated by health care professionals plays a central part to care and treatment of patients, and the patients experience will decide how future care will proceed. The majority of complaints from patients with mental illness suggest that the way they are treated in health care is inadequate. For people with mental illness it is crucial how they perceive themselves to be treated since poor treatment can lead to reluctance in seeking future help. Aim: The purpose of this study was to describe how people with mental illness perceive themselves to be treated in primary health care.