Uppsatsen undersöker om kvartalsvisa resultatmönster kan indikera potentiellt användande av resultatmanipulering (eng. earnings management). Företag klassificeras som Negativa-Positiva- (NP), Positiva-Negativa- (PN) respektive kontrollföretag beroende på hur resultatförändringar ter sig över ett helår. Med hjälp av den modifierade Jonesmodellen beräknas därefter företagens godtyckliga periodiseringar för att undersöka om NP- eller PN-företag är mer troliga än andra företag att tillämpa periodiseringsmanipulering. Ytterligare undersökningar genomförs med fokus mot faktisk resultatmanipulering (eng.

Our study aims to examine whether managers in elderly care are working from a salutogenic approach to create a dignified life for the residents. By this we are trying to find out how you look at life in dignity and what meaning it has, what similarities and what differences there are. We also want to explore what they want to achieve with their work and what they do to enable it. The questions we asked ourselves what the salutogenic approach is for managers working in nursing homes. How do they look at a decent life and we ask ourselves the question of the salutogenic approach is just a "buzzword" in a working man always had or there are real differences? The method we have chosen to use is a web-based questionnaire that we sent to our sample.

Anna Maria Lenngren (1754-1817) is known as one of Stockholms Posten?s sharpest satirists. Over the years many literature researchers have based their analysis and interpretations on biographical facts. This means that we miss important parts of her authorship, as she almost exceptionally has been writing role-poems. In a role-poem, the author takes a role as a fictitious narrative subject and/or another poem character.

Thavenius (2009:23-122) and Dahl (1999:49-82) explains that literary education in school has gone from, in the 1800s, barely existed on receiving the fairly central location it has today. Fredriksson (2010:2-3) points out that there are several threats to the ancient writers and writings in danger of being forgotten. The purpose with this essay was to examine how to work with literary history in school, and whether and how to work with regional literature history. To fulfill the purpose of this paper three high school teacher in Swedish were interviewed.The survey shows that respondents working in various ways with the history of literature, either in the eras, themes or projects. The perception of what literature and the authors to be affected varies between respondents, particularly the perception of the work about authors from Värmland.

Chunks and Tasks is a programming model based on the C ++ programming language. This programming model is used for electronic structure calculations, among other things.The purpose of this project is to improve the CHT-MPI software library for Chunks and tasks, so that calculations of matrix-matrix multiplications are performed more efficiently than they do with the existing software library. The software library is based on the work stealing method, which is a method the software library for Chunks and Tasks uses for the distribution of the calculation work. The considered way to improve the software library is by modifying the work stealing method in a way that makes the distribution of calculation work happen in a more efficient way , which will lead to calculations performed faster than before.Two different modifications of the work stealing method were tested and it led to two new methods, Method 1 and Method 2, which distributed the calculation work differently. Method 1 did not give results that were compatible with the theory, since the calculation time with this method was much longer than the previous method.

The purpose of this essay was to, by the ecology of human development theory, examine 10-year old childrens own experience of their lifesituation outside the time of school. The study was based on qualitative interviews with six 10-year old children from a smaller community in Sweden. The main guestions was:1. What is the experience of being 10 year?2.

The aim of our study is to gain increased knowledge and understanding of how young people who has been sentenced to closed institutional care experience their own possibility to participate and influence the transition and aftercare, and which, if any, importance they believe this has for their readjustment to society. The study is based on a qualitative method. The data consist of interviews with four young persons, of which three, at the time for our interviews, where in the transitionphase, and one had left the institution a few years ago. The study?s theoretical framework is based on Erving Goffmans theory about stigma and the empowerment theory.

Denna rapport beskriver arbetet med utvecklingen av en ny modell för kaplanturbiner. Utvecklingen bygger på två kopplade differentialekvationer som under arbetets gång anpassats och implementerats i turbinmodellen.Modellen beskriver hur vattenflöde och turbinmoment påverkas av avvikelsen från den optimala kombineringskurvan för vinklarna på turbinens ledskena och löphjul, och är anpassad för ett referensaggregat med tillgängliga provdata. Även övriga enheter i vattenkraftaggregatet modelleras och sätts samman med frekvensregulator och elnät för att simulera aggregatets reglerstabilitet i önätsdrift.Verifieringen av turbinmodellen sker genom försök att återskapa de befintliga verkningsgradskurvorna med hjälp av modellen. Resultatet visar en god följning av de verkliga kurvformerna, dock med något lägre maximal verkningsgrad.Verifieringen av önätmodellen sker genom att prova stabiliteten i nätfrekvens och turbineffekt vid stegpålastningar. Resultatet ger en stabilare reglerstabilitet än i verkligheten, men uppfyller ändå förväntningarna på en fungerande modell.This report describes the development of a new kaplan turbine model.

Value stream mapping is a tool that is frequently used by many different companies. It is a great tool used to achieve the work that follows the theories of lean production. The tool is used, however, only frequent on the factory floor and the method is also designed based on this type of use.An interest of applying the method on administrative parts of the company has occurred lately. Administrative parts of the company refers to the part that does all the planning such as purchasing, receiving orders, customer contact, contact with factory floor and other work that is made around the actual manufacturing. But the knowledge about applying value stream mapping on the planning part of the company is lacking because the method is relatively new.In this work, a comparison is made between the introduction of value stream analysis on production and planning.

This report presents an independent thesis corresponding 15hp and was carried out on Högskolan in Halmstad during the spring of 2014. The thesis is the final course which ends a three-year mechanical engineering program with focus on technical design.The thesis started in an operation which electricians are exposed to every day. The operation in question is cable laying or wiring. The tool they use is called a tension spring and is a long and stiff wire, usually made out of nylon or fiberglass. The tension spring is fed through pipes in the walls and brings the desired cables with it on the way back.

Migration is a worldwide phenomenon that has occurred for thousands of years in a vast variety of species. The general knowledge of migrating animals is poor even though billions of animals from a range of different groups migrate every year. The human impact on migrating ungulates is high and many populations are declining globally due to direct and indirect causes. Hence it becomes vital to study the migration phase and the habitat and resources selected during migration. The objective with this study was to identify the habitat characteristics and resource selection of moose during migration and compare the selection between different seasons and utilization distribution (relative frequency distribution for the points of location of an animal over a period of time) categories.

The present study aimed to replicate Tversky & Kahneman's' survey of 1981 The Asian Disease Problem. A survey was conducted on the Internet (N = 200). An identical problem was added, yet with The Swine Flu as the disease. This was done to be able to investigate if there are any order effects, and also if it matters whether the mentioned disease is fictional or real. The results show the same results as Tversky & Kahneman already noted; positively and negatively framed problems generate different responses from the participants.

The purpose of this study is to analyse how a distribution and sale-network for quality softwood lumber should be designed to fit sawmilling companies? business concepts, and at the same time satisfy customer needs regarding delivery time and quality aspects. This thesis work is a case study based on a sawmilling and retail company in Sweden. AB Karl Hedin is a private owned sawmilling company with 500 employees. The company?s turnover is 1500 million SEK, it includes 4 sawmills, 16 builders merchants stores and a packaging company.

Music production software has a strong tradition of two-dimensional graphical user interface (GUI), in which the time line is represented as a flat composition either horizontally (from left to right) or vertically (from top to bottom). In my degree work titled Sequi, I approach music composition from a different angle. Instead of a two-dimensional time line with only two possibly ways of progression (forward or backward) I constructed a three-dimensional GUI with the maximum of four different ways of progression from any given point in a composition. The height axis is used to describe time-intervals (the time between downbeats) and the wide and depth axes are used to describe progression from one sound to another..

ABSTRACT Title: The new Public ServiceAuthors: Hanna Haeggström, Sara Marklund, Madeleine OlssonLevel: Bachelor thesis in Media and Communications Studies Supervisor: Olof HulténLocation: School of Communication and Design, University of Kalmar, spring 2008Language: SwedishNumber of pages: 55There is an ongoing change of the media industry where new types of media emerge as a result of technological advancements. The audience and their use of the media have changed where available range has expanded while the size of the audience has remained the same. For media companies this implies a fight for the audience, where the right approach is vital for keeping as well as attracting new customers. Public service is an issue under current debate and its future role in the media industry has been brought into question. This survey investigates the roll of public service in Scandinavia in a new and changing media industry and how they should act to be important for their audience.