The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

Uppsatsen är baserad på en fallstudie gjord på Tetra Pak. Syftet med fallstudien var att utforma en lista med faktorer att som bör beaktas för att ett införande av ett Competence Management-system ska bli framgångsrikt. Tillvägagångssättet i fallstudien har varit en dokumentstudie och ett antal intervjuer. Använda teorier är hämtade från områdena Change Management, Knowledge Management, Competence Management och Human Resource Management. Undersökning resulterade i ett antal intressanta faktorer som bör beaktas.

Syftet med uppsatsen är att undersöka frekvensen av krisstrategier inom livsmedelsbranschen och hur pass sofistikerade dessa strategier är. Vidare vill vi se närmare på en del av de moment som crisis management-teorierna behandlar. Förekomsten av krisstrategier är stor, men endast ett fåtal av företagens strategier uppfyller våra kriterier för att anses såsom mycket sofistikerade. Företagen anser själva att det är viktigt med crisis management, medan de i verkligheten inte i lika hög utsträckning har de element som författarna till den crisis management-teori, vi använt oss utav, menar ska finnas med. Företag som varit i en kris har mer sofistikerade krisstrategier än de som inte har upplevt en kris under de senaste 20 åren..

This thesis constitutes a long term (100 year) ecological landscape management plan for the estate Götebo 1:5. The estate is situated close to Gothenburg and is owned by Skogssällskapet. The planning has been made by dividing the estate into different areas (zones). In each zone one of the goals nature conservation, recreation or economical yield has been prioritized. Nature conservation is one of the main goals for the forest management plan.

The modern veterinarian in horse practice is often consulted by horse owners concerning riding problems. These problems are more complex and show other characteristics than traditional lameness. For the diagnostic process and to give adequate advice the veterinarians need an understanding of riding terminology and problems related to riding. It is also of high importance that riders, trainers and veterinarians increase the knowledge of equine biomechanics and how these are influenced by the rider. Collection is an important concept in the riding terminology.

In 1886 Hans Hildebrand received a Bronze Age hoard found in a field that belonged to Eskelhem´s rectory. A record was made where Hildebrand presented and documented the artifacts. The following year Oscar Montelius reviewed the artifacts, which he described as horse gears. He compared the horse gears with similar artifacts found in Europe that roughly had the same dating in order to trace the origin of the hoard.  Montelius conclusion was that the hoard was created on Gotland around 500 BC.

This report that is written in cooperation with Peab Sverige AB, studies the information and knowledge management from the production support to the production management. The conclusion of this report is that to have a good and functional information and knowledge management it is necessary that the company has a good way of regain and handling experiences from its projects. The way to do this is to develop the managing system on the production management?s terms. It is also critical to find an easy way for the production management to use the system..

The fertility of the North Swedish horse was investigated using a questionnaire. Data concerning altogether 73 North Swedish stallions and 213 mares used for breeding during the season 2005 were collected and analysed. The survey also included the analyses of 305 breeding case books, especially distributed for this study, from 27 stallions. The aim was to collect information on how the breeding was carried out in the North Swedish horse, and to learn what categories of mares that were covered and what routines were used in these farms. Breeding statistics from 1999 to 2004 was also analysed to complete the questionnaire.

The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables..

Biogas is a gaseous fuel, rich in methane, produced through a biological route in an anaerobic digester. A gas engine generates combined heat and power, which can be used at the farm to reduce energy cost. The process also generates a digestate, with better utilization of nutrient compared to cattle manure. The aim of this study is to analyze the profitability of a farm-scale biogas plant for combined heat and power (CHP) at Wapnö. Wapnö is an agriculture company located in the southern part of Sweden.

I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

The aim of this study was to investigate if the botanical composition of haylage affects pH, dry matter content and microbial composition of the faeces in horse and pig and ileal environment in pigs. Two separate studies were conducted where pigs and horses were fed two diets containing haylages with different botanical composition. The first haylage was from a tilled land dominated by timothy and meadow fescue and the other haylage came from a meadowland with a large inclusion of dandelion, 25 % and common couch. The dry matter content (70.8 % and 73.0 % respectively) and the pH-value (5.7) were similar in both feeds. The first study was made as a three-periods switch-back study with 7 Standardbred horses. In the first and the third period, 7 and 9 days long respectively, the diet consisted of the haylage from the tilled land, oats, sugar beet pulp, soy bean oil meal, lucerne pellets and brewers yeast.

Syftet med examensarbetet är att tillföra ny kunskap inom den svenska earnings management forskningen genom att undersöka kapitalstrukturens eventuella korrelation med earnings management. Uppsatsen har en kvantitativ metodansats, paneldata regressionsanalys används för att genomföra studien. Arbetet grundar sig i tidigare forskning på earnings management området. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgår från 231 företag listade på den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.

The use of intramuscular injections of procaine penicillin G (bensylpenicillin procaine) in the horse is now and then associated with acute adverse reactions (penicillin-chock). The etiology is not yet clearly understood, but the theories are several. One possibility is that it can be caused by procaine toxicity. Procaine penicillin G is a salt which is quickly dissolved in plasma. Procaine is then metabolized by plasmaesterases to non-toxic metabolites, p-aminobenzoic acid (PABA) and diethylaminoethanol.

The aim with this thesis is to study the risk management in construction projects at the Swedish Road Administration, SRA. Furthermore, the aim is to find the effects of the risk management. The theorem of this thesis is that the positive effects of the risk management in construction projects create additional value to the project. These additional values are that the project itself becomes resilient and that the project goals are achieved without any significant disturbances.This thesis shows that the risk management in construction projects do not follow the guidelines set out by the SRA. This is due to a lack of education in the method and a difficult method all together.