Syfte: Studiens syfte är att undersöka om det finns statistiska samband mellan avsättningar ochnytillträdd VD samt avsättningar och negativt resultat, och därmed undersöka om Big BathAccounting förekommer på OMX Stockholmsbörsens Large Cap.Teori: Litteraturgenomgången består av erkända teorier såsom agentteorin ochintressentmodellen. Agentteorins grundpelare är att alla är nyttomaximerande och arbetar till sinegen ekonomiska fördel vilket kan förklara en nytillträdd VD:s incitament att göra storaavsättningar under sitt tillträdande år. Intressentmodellen menar att redovisningen har som sitthuvudsakliga syfte att förse intressenterna med information om företagets finansiella ställning.Denna information ska sedan ligga till grund för beslutsfattande vilket medför att det är viktigt attinformationen är tillförlitlig.Metod: Studien är en kvantitativ undersökning där fyra uppställda hypoteser statistiskt testasmed Mann-Whitney test.Empiri: Studien omfattar OMX Stockholmsbörsens Large Cap under åren 2008 samt 2010.Undersökningen omfattar 88 observationer och av dessa har 10 stycken nytillträdd VD och 13stycken negativt resultat.Resultat: Det kan inte statistiskt säkerställas att skillnader i avsättning förekommer hos bolagmed nytillträdd VD, däremot är det statistiskt säkerställt att skillnader i avsättning i absolutabelopp förekommer hos bolag med negativt respektive positivt resultat.Slutsatser: Det kan enligt denna studie inte statistiskt säkerställas att Big Bath Accountingförekommer på OMX Stockholmsbörsens Large Cap..

The aim for this study was to examine betweenship as a phenomenon by focusing on identity. There is not very much research done on betweenship. I have used a qualitative phenomenological approach, based on four qualitative interviews. The four interviewees were all experiencing betweenship. To analyze their stories I used two theoretical frameworks; identity and affinity groups.

International media groups and the freedom of speech are two issues that have been questioned during the last years when large media groups control a large amount of public-oriented information. The masters thesis at hand considers three debates that illuminate Bonniers and AB Mariebergs hereinafter referred to as the Bonnier Media Group positions on the media market. The objective of such a study is to establish in the face of the theory on hegemonia, for example from which factors the media actors deduce their argumentation when discussing the above-mentioned topic and the meaning of such a discussion in our time. The thesis also discusses whether freedom of speech and free opinion are affected by the increasing power of the Bonnier Media Group and if they, as a result, have diminished their own cultural and liberal assets, features that are firmly associated with the company. I conclude that various features have come to change the media market during the last years.

Lip force has been found to affect the ability to achieve satisfying speech production and swallowing. A normative value for lip force in adults has been measured to 15 Newton (N). Corresponding value for children measured with Lip Force Meter 100 (LF100) does not exist. In the current study lip force was measured in children between the ages of five and ten years. The aim of the study was to obtain normative values for children with typical development in separate age groups.

Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av det materiella sambandet kan medföra för K2-företagen vill vi skapa en djupare förståelse i diskussionen om en total frikoppling av det materiella sambandet för K2-företagen.Uppsatsens undersökning utgår från en kvalitativ forskningsmetod och har en analytisk ansats. Data består av primär- och sekundärdata som kritiskt granskas för att bedöma undersökningens giltighet och tillförlitlighet.För att skapa förståelse kring sambandet mellan redovisning och beskattning presenteras relevanta begrepp och teorier. Vidare redogörs för innehållet i utredningen SOU 2008:80.Empirin presenterar respondenternas åsikter och synpunkter om utredningens, SOU 2008:80, förslag om en frikoppling mellan redovisning och beskattning. Respondenterna avser tre anställda från tre av de största revisionsbolagen i Sverige.För K2 företag innebär en frikoppling i praktiken en samordning.

This paper has two parts. In the first part we analyse the Swedish translation of KIMS and we compare it with the American version that Baer and colleagues developed(Baer et al, 2004). Our focus is the factor structure, internal consistency, scale correlations and validity in relation to the already validated translation of the MAAS. The second part has three issues: Does a group of relatives to persons with borderline personality disorder differ from a group of university employees with respect to different aspects of mindfulness? What are the correlations between KIMS and the symptom measure BSI-GSI for the group of relatives? Has the Family Connections program had any effect on the degree of mindfulness for the group of relatives? 123 university employees answered the KIMS questionnaire.

Swedish as a second language and special education are two topics that have a lot in common. I have chosen to in my study look at something that is covered by the two subjects: Swedish as a second language education that is taking place in a group segregated from the class. I have interviewed students in preschool, grade one and grade two to learn details of their experience of the segregation. Finding out that it is mostly bad planning and trouble getting the schedule together that?s affecting the pupils in a negative way.

De senaste åren har värderingsmetoden värdering till verkligt värde blivit mycket kritiserad. Bland annat anses värderingsmetoden ge allt för stort utrymme för en företagsledning att manipulera de finansiella rapporterna. Uppsatsen behandlar därför hur väl företag följer upplysningskraven som de ska följa när de värderar tillgångar och skulder till verkligt värde enligt den internationella redovisningsstandarden IFRS 13 (International Financial Reporting Standard) samt revisorns uttalande i revisionsberättelsen gällande företagens efterlevnad av upplysningskraven. Detta görs för att studera om upplysningskraven efterföljs och i de fall då företagen inte följer upplysningskraven huruvida revisorn gör ett modifierat uttalande i revisionsberättelsen. Urvalet för studien är samtliga företag noterade på Stockholmsbörsen, Nasdaq OMX Stockholm, inom skogs-, fastighets- och banksektorn år 2012 och år 2013.

The lions at Kolmårdens zoo are vaccinated against Feline Panleukopenivirus (FPV). In 1994 there was an outbreak among the lions at the zoo of FPV disease. A retrospective study has been made to measure the antibodytiters in vaccinated lions and lions that lived during the outbreak. An ImmunoPeroxidase Monolayer Assay (IPMA) was used to analyze the titers in the sera from the lions. Lions were divided into five groups. Group 1, 2 and 3 contained lions vaccinated one, two and three times respectively (a total of 40 animals). The lions of Group 4 were born in 2004 (six lioncubs) and were vaccinated according to different regimes and the changes in antibodytiters were followed as respose to vaccination during the spring 2005.

ABSTRACTBackground: On behalf of the Orthopedic clinic, Västerås, a study has been conducted with focus on comparing the results after conservative and surgical treatment due to complete achillestendon rupture.Aim: To compare results when testing the active and passive range of motion, calf muscle endurance, estimation of pain related to the achillestendon and self-efficacy to be physically active for individuals who have undergone conservative or surgical treatment after complete achillestendon rupture.Method: 14 individuals afflicted by complete achillestendon rupture in 2010 were recruited as a purposive sample. Examination were conducted of: Ankle range of motion with a goniometer, calf muscle endurance through a toe-raise test, estimation of pain intensity related to the achillestendon by VAS and self-efficacy to be physically active through ?Exercise self-efficacy scale?. P-value and the median were calculated.Result: The results of ankle range of motion and calf muscle endurance were based on the difference between the injured and the healthy side. When testing active plantarflexion the conservative group had a median of 4 ? and the surgical group had a median of 10 ?.

This master thesis investigates the user education. Christine Bruce has presented a theory of information literacy in her research which has resulted in seven different aspects of information literacy. In this study I wanted to investigate what aspects there were and what they looked like in a practical educational situation. The methods used for this study were observation and a questionnaire. I analysed the observations by using Bruces aspects of information literacy to group the observed activities into the different aspects.

Our thesis focus on how retirees perceive Tv4s news casts of economy news where we focused on five different aspects: What is the relationship between the news cast and the viewer and how does the viewer express their understanding of the news cast and the way it is constructed? What are the viewers attitude towards the news content and how do they find the news cast useful for them personally?We choosed retirees as our target group due to their vulnerable economic position in today?s society and TV as an important medium for them due to the digital divide. The study was performed with twelve qualitative interviews and one group interview where six retirees took part.We discovered a big interest for economic news in the target group. The majority had a sympathetic view of the news cast they saw but they also expressed skepticism toward the economy segment and/or news castings. The majority expressed a lack of trust for the journalists and the experts brought in to share observations and make announcements, and the financial business overall.

The purpose of this study has been to examine how customers, by interacting with each other, can communicate and create the image of a brand. We find this topic to be relevant since there are no previous studies conducted concerning the customers influence on the brand image. Our ambition has been to describe in what ways and to what extent the customer can affect and influence the brand image by communicating with other customers. To fulfill our purposed we have targeted three important questions which are:? In which ways can the customer affect the communicated image of a brand?? To what extent can the customer influence the brand image and the perceived value?? Who has control over the brand, the customer or the company?For this study we have used a qualitative approach in which we have conducted eight personal interviews with brand consultants and the editor of the magazine Dagens Media which has given us the foundation for our analysis.

The report is about efficiency of a current production group where there is no clear production flow and there are some buffers between the operations. The efficiency is done with the help of a tool that is calledWork process of flow production which is used by Atlas Copco CTO. The most obviously results are that the lead time drops from 25 hours to 425 minutes and that the balancing loss decreases from 85 % to 8 %. The report focus on decreasing transports, decreasing buffers, more reliability in lead time and quality. And a more stimulating labour content for the workers is another result..

The paper describes a study on reading aloud to a group of four women with mild or moderate dementia living in a nursing home. The purpose of the study was to examine what reactions the reading aloud creates and if the reactions are different if the literature is written in common Swedish or in easy-to-read Swedish. Original and easy-to-read version of the book "The Lady with the Camelias" by Alexandre Dumas was chosen for reading aloud. The study was conducted in two separate parts with four reading sessions in each part. All sessions were filmed with two cameras, one of them focusing the group and the other focusing one individual.