Prior studies have shown that earnings management can be used either to inform or to mislead investors about the future performance of a company. However, few studies have examined the impact of earnings management on forecasting return on equity (ROE). The aim of this thesis is to investigate whether the ability to forecast next year's ROE is improved when taking earnings management, measured as discretionary accruals, into account. This is examined by comparing a forecast model that takes the magnitude of discretionary accruals into consideration with a model that does not. The study is based on companies that were listed on the Stockholm Stock Exchange during 2002-2012.

This essay is a normative analysis concerning the question of whether the government should be allowed to use taxes to finance the state. What kind of ethical problems arise when the government use taxation? If it is possible to justify taxation, despite potential moral issues, then what should the government do with the funds they have collected? What kinds of government functions are morally justified? Is it merely the kinds of functions that are supposed to uphold negative human rights; or should the government provide health care, education and even culture for the citizens? This analysis aims to answer those questions and also formulate a principle about what the government should be occupied with, if anything at all. In order to achieve this I mainly use the terms freedom and justice to analyse ethical problems. The ideas of John Rawls and Robert Nozick are essential in this project.My answer is that taxation is justified as long as the purpose is to maintain the most fundamental human rights and also under other special circumstances such as if an individual cannot find a way to finance basic education or necessary health care.

The European Union is struggling to maintain democracy and tries to increase the participation among the citizens in Europe. The European Citizens? Initiative, ECI, is a platform established by the European Commission to allow citizens to propose new legislation. ?Water and sanitation are a human right! Water is a public good, not a commodity!? is the first ECI that has met the requirements.

Studiens syfte är att undersöka och analysera kompetensbehov inom olika kommunala human service-organisationer, där bland annat socialpedagoger är verksamma i Västerviks kommun. Min studie vill även undersöka inom vilka verksamheter högskoleutbildade socialpedagoger arbetar idag samt vilka kompetenser de har och vilka kompetenser lämpar sig för att arbeta inom human service-organisationer i Västerviks kommun. Denna studie strävar efter att vara ett stöd för att förbereda human service-organisationer i Västerviks kommun inför eventuella utmaningar vid framtida rekrytering av befintlig och ny kompetens. Samtidigt vill jag med min studie stärka kunskapen kring socialpedagoger.Studien består av både en kvantitativ och kvalitativ undersökning. Det empiriska materialet har insamlats via en enkätundersökning och en gruppintervju med personer som har medarbetar- och verksamhetsansvar inom olika human service-organisationer i Västerviks kommun.Resultatet av min studie påvisar att det finns ett kompetensbehov inom human service-organisationer i Västerviks kommun som främst präglas av intellektuella och sociala kompetenser.

Uppsatsen ämnar studera personalrelaterade problem vid en CRM-implementering. Huvudsyftet kan delas upp i fyra delsyften som behandlar vilka implementerings-problemen är, när de uppstår, hur de undviks och hur de bearbetas..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Many organizations today work in projects, a method of organizing work to provide a clearer focus on goals and more control of every aspect of the assignment. A project is, simply put, a plan to achieve a specific result. In turn, project management means to use various tools and methods to facilitate and streamline the effort towards achieving the goal with the project.Risk management is the activity that refers to finding, identifying and quantify different types of risks and take appropriate action towards reducing or eliminating these risks to the extent possible. With increased use of projects as a method of working the demands for managing risks better become stronger. The question that this thesis tried to answer was: ?What kind of risks does the IT industry think are linked to their projects and in what way does these companies manage these risks??Among the project leaders interviewed, the authors could see a great variation in lines of thought and values regarding the importance of risk management and how risk management should be handled.

There are three main purposes for this thesis; the first is to distinguish the possible violations that can occur in time of natural disasters. The second is to analyze if there is a correlation between political systems and how the effected country handles the aftermath of a natural disaster. The third purpose is to determine the role of the global community and what responsibility lies with them. The issue is often that the aid becomes the main object for discussion and analysis, but the focus rarely shifts to the effected State. Therefore the focus in this essay is the political system and how they cope with the human rights violations that can occur in a time of natural disaster.

There is a growing awareness that multinational companies have opportunities to influence political conditions. Ethical activities made by multinational companies and ?Corporate Social Responsibility? (CSR) can therefore function as a positive input in society. The primary purpose of this master thesis is to investigate CSR´s contribution to strengthen human rights, and thereby to democratization. The research questions are listed below:1.

Labour and its conditions is a subject constantly in focus. Therefore this study aims to shed some light on different factors which constitutes the basis for the definition of optimal labour conditions, as well as creating a need for change of labour conditions. In this case these factors are changes in society and cultures. The study describes how different levels of society - government, employer and employee ? are affected by, or wishes to affect the labor conditions in terms of location, working hours and leisure.

In 2007 a project began in the Uppsala region, which aimed to help municipalities implement BBIC (Barns behov i centrum). BBIC is a system that helps social workers increase children?s participation in investigations relating to social work. This study follows up on BBIC?s implementation process in Enköping, a municipality in the Uppsala region.

Rapporten inleds med en beskrivning av WM-datas Network Management struktur och Reporting Management behov. Därefter följer en beskrivning av de två analys tekniker Datamining och On Line Analytical Processing (OLAP) vilka är de mest använda databasbaserade tekniker. Verktyget Tivoli Decision Support (TDS) är ett stödssystem som ska underlätta för beslutsfattare inom organisationen. TDS baseras på OLAP ? tekniken och rapporten visar avslutningsvis de möjligheter som verktyget ger avseende WM-datas Reporting Management..

Jag upplever det som att dagens samhälle är i ett konstant läge av förändring, vilket borde medföra att de företag som finns ute i samhälle måste befinna sig i ett konstant läge av anpassning. Utifrån det undrar jag hur företagen kan klara av att hantera de mänskliga resurserna samtidigt som de måste klara av den föränderliga omgivningen. Jag har därför valt att undersöka personalhanteringen på tre företag inom samma bransch för att fastställa ifall personalhanteringen utvecklas åt liknande håll. Eller om företagen utvecklas åt helt olika håll utan några likheter. De företag som jag undersöker lyckas uppenbarligen med konststycket att anpassa sig samtidigt som de hanterar sin personal och det jag är intresserad av är hur lyckas de med en sådan balansering.Mitt syfte är således inte att hitta ett gyllene snitt för personalhantering utan om möjligt finna liknelser mellan hur de företag jag kommer i kontakt med hanterar personal.

This qualitative study involves the implementation of Lean and Kaizen methods in a Swedish service industry. Lean philosophy is based on a method to achieve more with less. In practical terms this means that the use of an organization's resources is improved. The origin of Lean is the Toyota Production System. Now, Kaizen methods give managers and employees a better more efficient system to reach their goals within the organization or company.