The thesis aims to examine the occurrence of Earnings Management (EM) preceding Seasoned Equity Offerings (SEOs) on the Swedish capital market. EM refers to activities and adjustments carried out by managers. The underlying purpose of these actions is to adjust net income. The procedure is typically done by borrowing income from future periods. Evidence of EM around SEOs has been documented on capital markets around the world, and the effects on firms' post-offering performance are severe.

 Introduction and research question: In the global media field, global expansion has become more common and is a way for media companies to reach out to a broader audience. Both advantages and disadvantages come with a global expansion and there are several cultural differences that have to be considered. This thesis will deal with the cultural differences and discuss how a Swedish media company efficiently goes about establishing in Vietnam. This leads us to this thesis' research question: How does a Swedish media company succeed in Vietnam? Purpose: This thesis' purpose is to find out what media companies do to successfully acclimate to the Vietnamese culture and the important aspects of the cultural differences to consider.Delimitation: In order to present a thesis with greater depth and acquire a deeper understanding, the study is limited to examine Swedish media companies and what intercultural aspects are important to consider when establishing in Vietnam. Method: The research we have done is based on interviews, which we thought could give us the accurate information and a good base to stand on.

The main aim of the thesis is, first, to present a theoretical and methodological perspective for the study of postmodern theory in historiography; second, to discuss and evaluate earlier research on the subject; and third, to show that historians must be more self-reflexive about their explicit as well as implicit theoretical and philosphical premises. My theoretical and methodological inspiration comes mainly from three directions: first, the discourse analytic theory propagated by the political theorists Ernesto Laclau and Chantal Mouffe; second, concepts from Lacanian psychoanalysis as propagated by the Slovenian philosopher Slavoj Zizek; and, finally, the later Ludwig Wittgensteins theory of language.Using this perspective a minor case study is made based on five dissertations in history at Lund University from 1999 to 2006 as source material. This in order to indicate a strong influence of postmodern theory in Swedish historiography. It is further argued that it is legitimate to speak of one postmodernism, not in spite, but because of the fact that postmodernism is a semantically highly paradoxical, contradictory and unstable phenomenon. The main results of the analysis can be summarized as follows: (i) earlier research on the subject is simplified and unreflected and must be abandoned, because (ii) postmodernism seen as a discursive whole, i.e.

This paper is about the importance of engagement, cohesion and clarity in offshore outsourcing projects. The focus is on how the communication is handled between co-workers in different countries. My research is based on qualitative studies of literature on the subject, along with interviews with leaders in various companies in Sweden that utilize offshoring to countries in Asia. This study shows that the companies interviewed who utilize offshoring are all taking care to create engagement, cohesion and clarity in their offshore offices. It also shows that companies can succeed with their offshore strategy without using agile development methods, contrary to what literature on the subject recommends.

The purpose of this essay is to investigate what kind of motives where behind the long term decisions for the Swedish military defense in 2000 and 2004. This leads to the questions that the essay is meant to answer; 1. Were the motives behind the two decisions for the Swedish military defense of economic character or an adjustment of security and defense policy? 2. Was the parliament united in the two decisions and if they were not, why? 3.

The lifecycle of fashion products get shorter and shorter. Companies in the fashion business needto make sure that they can offer their customers the right products, in the right quantity at theexact right time. The competition on the fashion market today is tough and if companies aregoing to be successful they need to have access to the most reliable suppliers, and also offer theircustomers products with high quality to attractive prices. It is therefore of highest importance toevaluate and choose the right sourcing strategy. Product category and type of organisation aresome of the factors that will determine which strategy that is most appropriate.

Sewage sludge contains plant nutrients and has earlier been utilised as fertilizer to cropland. Unfortunately not only plant nutrients but also heavy metals, pathogens and organic contaminants tend to accumulate in sludge. The suitability to use sewage sludge in agriculture has therefore been subject to several discussions over the years. The Swedish food industry does no longer accept sludge as fertiliser for Swedish producers. In 1999 the Swedish parliament accepted several objectives for environmental protection. In order to prevent environmental pollution and further exploitation of the earth crust, one of these objectives confirm that phosphorous from sewage shall be recirculated to arable land.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

This thesis deals with subject-based hierarchical search-services on the World Wide Web. The purpose is to investigate how systems of this kind facilitate information retrieval through subject-based information seeking. Its starting point is taken from the study of texts and qualitative analyses of search-services on the World Wide Web. Important aspects and features of the Internet and the World Wide Web are explained as well. Three systems are examined: Mölndals Stadsbiblioteks Länkkatalog, Svesök, and Alta Vista.

The work aims to clarify what nautical officers onboard in today's merchant can do to help reduce bunker consumption during the voyage? The question we have asked ourselves during the autumn term in 2008 much was said about the premium bunker prices, and how the future could affect our daily lives as nautical officer. We felt here that the school had relatively little knowledge of the subject and therefore felt that it would be interesting to identify how it really looks like onboard the ships today. To collect information we contacted 7 Swedish companies that operate with different types of vessels, in order to get a broad picture of the whole industry. For shipping companies we asked questions about how actively they were working on the issue and what methods they used.

The purpose of this thesis was to study a selection of Swedish government agencies and their usage of new media to convey information. We thought that the relationship between government agencies and the media should be addressed. This because of the current transitional period between traditional and new media. We have studied five different Swedish government agencies; Swedish Armed Forces, Swedish Tax Agency, Swedish National Institute of Public Health, Trafikverket and Sida.We used a qualitive content analysis and analyzed their homepages on the basis of six different criteria. In addition to this we studied their presence on external social communities and how the government agencies comply with the requirements of their communicative efforts.The study shows that the government agencies? media usage varies.

Carbon offsetting means to offset those greenhouse gases that are caused by our actions. The purpose of this paper is to examine how companies are working with carbon offsetting. The focus of the research is how travel agencies and companies that provides carbon offsetting. The writers also highlight the problems carbon offsetting is facing. The study was performed with qualitative methods through interviews with three companies working with carbon offsetting.

The purpose of this thesis is to clarify the concept of ?managing diversity? and to describe how it appears in the Swedish school, in the classroom as well as in the organisation. To support the study, interviews have been carried out with principals and teachers in three different Swedish schools.The thesis is divided into two sections; a literature study and an interview section where we describe the thoughts and knowledge of principals and teachers. From a diversity point of view, we discuss the relationship between documents, organisation and teaching.The study described in this thesis shows that managing diversity has not yet had its break-through in a Swedish school context. The official curriculum of the Swedish school system values diversity, although the directives are unclear as to how the managing of diversity is to be carried out in reality.

The purpose of this master?s thesis is to examine how comics, here defined as a combination of text and images, are handled by the libraries in regards to subject analysis, classification and indexing. A comparative approach has been used in this study. First, common practices, methods and theories concerning subject analysis developed for documents consisting of text or images are presented. Then the current systems at two special libraries, specializing in comics and consequently dealing with both text and images, are examined and related to the above mentioned practices, in order to discover differences and similarities.

The purpose with my essay was to investigate how genre pedagogy works in a practical manor? I wanted to reach a deeper understanding for the genre pedagogy and to find out if it fits all students. To investigate this issue I have asked following questions:What is genre pedagogy?How do teachers work with different genres in the genre pedagogy?For whom is the genre pedagogy?Is the critic right that Frøydis Hertzberg is proposing about the genre pedagogy formalism? I have been using qualitative methods, to gather my empirical data. I have been using two unstructured interviews and one unsystematically observation, in a third grade class in a school south of Stockholm, with 30% second language students.