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.

Background and problem: Since the new law took place in 1999, it has been illegal towash a car with substances that can damage the environment on a paved street or on a driveway through a garage. This has conveyed to a new industry where more and more self-service car wash facility have opened around the country. Vetlanda Vägkrog AB has since 2012 been planning to install manual self-service car wash facility at the back of their restaurant business. The authors mission was to make an analysis in order to examine whether an investment of carwashes are lucrative enough for Vetlanda Vägkrog AB.Aim: The study's main objective was to analyze the profitability of an investment in a self-service car wash facility at Vetlanda Vägkrog AB, based on given data. The authors sub-aim was to clarify which factors in general that had played the greatest part in the establishment of a self-service car wash facility.Method: The authors have used an abductive approach in order to fulfill the aim of the study.

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..

This master thesis is an in-depth study of an existing heating system at a household cooperative in Uppsala that has been converted from district heating to a bedrock heat pump system. The study focuses on an economical system optimisation of the building?s complete heating system. The aim was to determine how well a heat pump system in large buildings actually work, find out possible ways to optimize the existing system and point out important system parameters for new heat pump installations in larger buildings.The project points out a possible energy cost reduction of 45 % without investment and further cost reductions with equipment investments. A reduction by 30 % is possible by improvements in the regulation system and 15 % is possible by maintaining the brine system.

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.

The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.

Myanmar?s entry in Association of South Eastern Asian Nations (ASEAN) in 1997 brought about several economic and social changes. One important change is tariff reduction through the Common Effective Preferential Tariff (CEPT-scheme), which increased Myanmar?s export to countries outside the ASEAN. The increase in exports facilitated trade creation and investment creation for Myanmar.

The main aim of this thesis is to investigate the implications and dynamics behind consistency between individual resource allocation decisions and corporate strategy concept. The telecom industry, a high-velocity environment going through an extensive deregulation process, is put under the magnifying glass. Japanese telecom giant NTT Group is compared to its German counterpart Deutsche Telekom. Potential antecedent factors in the strategic decision-making process to consistency are studied. It is also examined whether there is a direct interplay between consistency and economic performance.

Trough the contact with the HR (Human Resources) department of home care management in Halmstad municipality, emerged from the management a wish for a documentation for what should be included in leadership at middle management level in the future. People in middle management positions have a large impact on the operation staff and are also in charge of the individual corporate performance and its success. As we have previously been active in the management of multiple role configurations, including middle-management positions, we have some prior understanding of the complexity of this position. The study was conducted with the aim to investigate different aspects of what leadership for middle managers in home care management in Halmstad municipality may mean to them. With the help of different theories and models various aspects were analyzed due to the impact of leadership.Due to the studies purpose and questions, two focus groups was conducted and interviews with respondents from both the lower and superior positions in home care management in Halmstad municipality was done.

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..

The purpose with this project is to explore and verify three renovating systems for Miljonprogrammet (common expression forbuildings constructed during the years 1965-1975 when over a million houses where built in Sweden) to take measure to thelargely transmission losses of these buildings. Many of the buildings from this period have similar constructions and thereforethe same techniques can be used to renovate several of them. This project only considers the climate scale, although thereare many more factors to concern for to efficient the buildings of Miljonprogrammet.This thesis presents examples of renovations carried out using two of the three renovation systems.The essay presents a reference house of choice on which we apply the three systems and calculate the new U-values,consumption of energy and the investment costs. The new U-values the building is given is matched to the values ofrecommendation for passive houses. Our reference house is a two story apartment building, located in the village ofLammhult, with brick facades at the ends and plaster at the long sides.

There are regulations in sweden that require organizations to manage occupational,  health and safetey (OH&S) issues in a systematic way. The contents of the management system vary depending of the activity of the specific organisation. An accurate management system is crucial in order to assure that rules and regulations are fullfilled. The OHSAS 18001 standard covering OH&S management is intended to provide organizations with the elements of an efficient OH&S management system. The work with this thesis was done at Swemat AB in Härnösand wich is a mechanical industry. In the thesis, the requirements of the OHSAS standard are compared with the current management system.

En sammanfattning av uppsatsen på maximalt 8000 tecken..