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.

The schools have problems with conflicts and mobbing. One way to deal with this is to focus on the importance of life skills ?SET- Social emotional training?. SET is a program that encourages student?s self-awareness, that is, the understanding students have about themselves and how he or she can relate to it and to others.

Children are said to be the future of our society. Hence, how we take care of our children is a cause of concern. This is evident in much of the social work that is carried out in Sweden. One of the times when we find children to be the most vulnerable is when they, for different reasons, are separated from their biological families and placed in foster care. Based on the fact that Sweden over the last century has experienced an increased immigration intake we wanted to take a closer look on how this change of the population dynamics has influenced foster care in the country.

The purpose of this thesis is to assist the Swedish energy company NIBE Energy Systems in their studies of adaptive regulation applicable to electrical water heaters. Due to coming energy classifications of these appliances in the European Union, NIBE Energy Systems needs to use adaptive regulation, called Smart Control, to keep their products in the best possible energy class and remain competitive to the market. By using this Smart Control regulation a 2-3 % improve-ment of efficiency can be credited the system. This is a small number, but heavily needed, since the energy classes are based on the idea that the European Union is provided with electricity from coal condensate power resulting in a 40 % maximum efficiency. Furthermore, doing noth-ing will result in some water heaters not being approved to use on the market from 2015 due to low efficiency.

The idea to develop  a platform for a PID-controller came from the need to control the temperature in  an espresso machine in a more exact way than a thermostat could perform. In discussions with Syntronic AB the idea developed into PID-control for industrial use. Syntronic AB suggested that the platform should be based on a commercially available processor module to shorten the development time. The suggestion included the use of the microcomputer Raspberry Pi, which supports USB, HDMI, memory card and Ethernet.The work began with establishing a schedule for the 10 weeks of the projects duration, and after that a system specification listing all functions, implementation and Limitations was made. When the foundation of the system specification was done, a preliminary system design took shape.Because of the Raspberry Pi´s lack of Analog-to-Digital converter, a circuit board containing Wheatstone bridges, differential amplifiers and a two channel Analog-to-Digital converter was fabricated.

 AbstractThis study is performed by studying seven livestock businesses in the agricultural sector. The focus of the essay has been put on the structures that limit and enable the lives of the farmers in this study. One of these major structures that affect everyday life is the gender structure and to this day the housewife role exists where the women are responsible for the home, family and domestic pets while the men are responsible for the production, machinery and the heavier tasks on the farm. This is grounded in the history and the development that agriculture has gone through, but also in the strong patriarchal power structure that exists in this industry. In this essay I also show how the life form analysis of Liselotte Jakobsen and the independent life form can not be fully applied to the farmer as he is not completely independent in his work.

This thesis emanates from the understanding that it is of importance that transgender-themed literature is indexed in accordance with how people who identify as trans name themselves and interpret the concept of trans. Based on interviews with representatives from controlled vocabularies and LibraryThing users who tag transgender-themed material, existing attitudes towards user influence in controlled vocabularies are described and the significance of tagging for transgender-themed material is looked into. With queer theory and postcolonial theory as its main framework the analysis looks at what possibilities there are for users to influence controlled vocabularies and explores possible strategies for a future library catalog that includes the voice of the Other. The study lands in the understanding that many of the resisting attitudes towards user influence within the systems for subject headings in fact lie in the systems? Limitations.

The health care formulation of the principle of autonomy can be expressed as follows; ?you shall not treat a patient without the informed consent of the patient, or his or her lawfulsurrogate, except in narrowly defined emergencies?. The principle of beneficence refers to a moral obligation to act for the benefit of others. In heath care, the good or benefit in question is the restoration of the health of the patient. In fulfilling this obligation of beneficence, the physician sometimes intentionally overrides the patient?s preferences or actions for the purpose of benefiting the patient.

The purpose of this study has been to examine online travel magazines as an information source and as a virtual service scape. The traditional travel magazines are facing a change due to the technological development and the web has become an important platform for both customers and companies. The virtual service scape opens new opportunities for interaction and we found a great interest in examining which possibilities and Limitations travel magazines are facing. This study is based on a qualitative approach because we wanted to gain a deeper understanding and a complete picture of our chosen subject. We have completed six interviews; three of them were consultants, one publishing director, one editor and a research student.

Background: Poor perineal wound healing and infections after proctectomy surgery, affect a significant proportion of physical and psychological morbidities such as pain, leakage and abscesses. In its lengthening some of these symptoms will lead to extended periods of hospitalization. These kind of postoperative complications are also associated with delays in eventual chemotherapy treatment Aim: To describe the patients experiences of postoperative wound infection as well as communication and self-care support from the nurse specialist after proctectomy due to rectal cancer. Method: A qualitative content analysis was carried out from interviews. Results: Four main categories emerged; ?Coping with postoperative complications?, ?be independent?, ?feel safe?, and ?accept the situation?.

Syftet med studien var att undersöka och förstå villkoren för ungdomars identitetsskapande på behandlingshem. I denna kvalitativa studie har fem personer intervjuats ur personalstyrkan på ett behandlingshem med två avdelningar. Frågor ställdes gällande intervjupersonernas uppfattningar om de möjligheter och begränsningar som fanns för ungdomar att skapa en positiv identitet på behandlingshemmet. Den teoretiska referensram som användes i tolkningen av resultatet var Goffmans och Beckers tankar om identiteten som en produkt av interaktion samt även Wrangsjös tolkning av ungdomsutveckling.Resultatet visade att möjligheterna som nämndes kunde delas in i tre teman: trygghet, positiv bekräftelse och social färdighetsträning. Samtidigt kunde trygghet och bekräftelse vara begränsningar i ungdomarnas identitetsskapande.

This thesis deals with tactics for information seeking in electronic databases. An important aspect is knowledge of the relative value of different subject access points. The method used here is literature studies. Nineteen empirical studies are described and analysed with the purpose to compare the relative value of different subject access points. The studies examined compare the relative value of subject access points in relation to each other or in relation to different scientific disciplines.

This is the project of making a stage design for Batboy ? the musical, a cooporation with a network of musical artists. The aim of the project was to create a space on stage that strengthens and expands the experience of the story told, and find design solutions that give an extra dimension to the story. The prerequisites for my work were partly defined from the produc¬tion, as were my Limitations. In the cast of ten artists some were to play more than one role, often one of the opposite sex.

The main purpose of this study was that, in the light of theories of how street level bureaucrats may affect the implementation of political decisions, examine and analyze the social workers interpretations of the child perspective's impact on the handling of social assistance, and what opportunities and/or Limitations they feel that the organizational preconditions means for the application. The survey had a qualitative research approach and consisted of eight thematic interviews with a total of ten respondents operating in five different municipalities. Eight of the respondents were social workers dealing directly with social assitance and two had managerial positions. The results of the interviews were then analyzed with the help of an actor-structure approach to implementation and Michael Lipskys theory of street-level bureaucrats and their role as policy makers. The results of the survey showed that the respondents had relatively similar views on the child perspectives implications for work with social assistance.

This study focuses on a cooperation (collaboration) project between municipalities social services and the regions psychiatric care. They will capture a client / patient group that often risks falling between the chairs, persons with a psychic disorder and a problem of substance abuse. The purpose of the study was to study the projects cooperation on its organizational level. The central questions of issue were: What is cooperation in the project? What view do the professionals have of the projects cooperation, and partly have on members of the client group persons with a psychic disorder and a problem of substance abuse? The study was implemented through participating observations on three meetings with the govern group, the project group and the POS-team and interviews with two representatives from each principal.