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..

Furulund är en mindre ort i Skåne som står för en stor förändring när orten får en tågstation..

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.

Purpose: We wish to gain a deep knowledge about product development processes in relation to the aspect of time in companies in highly technological and rapidly changing markets. The purpose is to establish how organizations better can employ time as a resource to make the product development process more efficient. Conclusions: Information we gathered from theory and primary data show that information flow, synchronization and time profit when seeing time in three dimensions are factors which should be reflected in the architecture of a product development process. To illustrate our findings, we decided to create a model..

Bakgrund: För att kunna stilla kunders behov och skapa kvalitet och därigenom värde, krävs kunskap. Två teoribildningar som talar om värde och kvalitet respektive kunskap var för sig är Service Management och Knowledge Management. Service Management är huvudsakligen externt orienterad medan Knowledge Management är näst intill uteslutande internt orienterad, vilket medför att vissa "spänningar" återfinns dem emellan. Frågan är hur dessa"spänningar"hanteras i kunskapsföretags värdeskapande. Syfte: Syftet med uppsatsen är att analysera vad Service respektive Knowledge Management bidrar till i förståelsen för kunskapsföretags värdeskapande.

Project management has been a very popular way of conducting information system development in the past years. Among all major information system developing companies today, almost everyone work in some form of project management. Our objective with this study has been to find out if there are any problems that begin in the early part of the project. Problems that, if they aren?t solved directly, can become bigger problems later on in the project.

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.

Intranät. Bloggar och Wikis är idag verktyg som ofta förknippas med information och kunskap. Verktygen figurerar på senare tid allt oftare inom organisationer för bevaring, spridning och överföring av information samt som strategiska verktyg inom Knowledge Management där de faller inom kategorin Knowledge Management Systems. Denna studie har till syfte att redogöra för hur och varför IT-organisationer använder Intranät, Bloggar och Wikis som information och kunskapskanaler. Syftet är även att se till hur anställda inom IT-organisationer upplever och ser på dessa verktyg samt vilka faktorer som kan ha påverkan på användandet.

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

This study takes place within a publicly owned art producing organization and dwells on the problems of a change process that the organization was involved in. Both leaders and staff were disappointed by the way the change process had developed. The management team explained the outcome by referring to the uniqueness of working with artists who constantly put their own personal objectives before the benefit of the whole. The aim of this study is to find a complementary explanation to the one the management team provided us with; an explanation that can help in the understanding of the dynamics of a change process. Can perhaps theories on information, communication and change processes give an alternative explanation to why the change process faltered? To investigate this, we have used a qualitative single case study.

The purpose of this thesis is to inquire how a small town can be affected by some planned changes in the physical structure of the town, and how its inhabitants can benefit from those major changes. The town in question is Ulricehamn, and of the four projects considered, two concerns infrastructure. A new railway and a new locality for the major road, today passing through Ulricehamn. The other two projects are run by the local authorities, that is the planning of a modern town park by the lake, and a new public building for cultural purposes. There are no guarantees that any of the four projects will ever be realized, but in the process with this work, they have been considered as already a fact.

Information is one of the organization's essential resources, and as such it needs strategic management. The authors use the information audit, which was developed by Orna 1999 and Henczel 2000 as a tool to evaluate how well an organization's information activities connect to its mission, goals, and objectives, to evaluate the municipal politicians' information support in Härryda municipality. The decision situations met by politicians often are complex; they are ambiguous and unstructured, with a high level of uncertainty. Human information sources meet needs arising in this kind of decision situations best. Since most of the politicians work full-time besides being politicians, Härryda municipality has to substitute the human sources by textual ones composed of highly summarized information.

This report describes the working process and creation of a new website for Lindt & Sprüngli Sweden with the help of the content management systems Magento and TYPO3. The report shows how different elements are created and published on the website, how the education in these systems was acquired and how contact with third party companies has been initiated and maintained. It also accounts for what is shown on the website as well as why it is shown. The goal with this project is to deliver a complete website to Lindt & Sprüngli Sweden where customers can find information about products as well as the company. The results of this project was a website that was launched on www.lindt.se on the 17th of June 2015..

This bachelor?s project deals with both the problems of high water temperatures in fishponds at a fish-breeding station and of the nutrient load to nearby lakes and streams in Harasjömåla, Blekinge, Sweden. Theory, methods and results of the analyses are presented in the report..

Aim: The aim of this study was to analyse how corporations can learn from past issues and corporate crises and to see how they use this knowledge in the management of subsequent issues and corporate crises. Furthermore, the influence of media on the possible intensification of the issue or corporate crisis, but also its impact on the company?s usage of knowledge management, was to be analysed.Method: The study was carried out through a case study method, in the hope of being able to analyze how a company makes use of knowledge management in the communication that occurs during issues and corporate crises. A semi-structured interview was conducted, with the head of public relations of the chosen company as a respondent. The purpose of the interview was to analyze the underlying factors behind a specific way of communicating.