The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

Business valuation is something that is carried out on a daily basis and relevant to both small and large businesses. Valuations are often long and complex processes that may be difficult to understand, even for those who have received an education in the field. In this thesis, we try to create a better understanding of how this process works.   Since we are aware of many aspects of the theory behind business valuation, but very little insight into the practical activities, we have chosen a deductive approach, i.e. to go from theory to empirical data.   The conclusion is that the methods presented in the theory is largely used in practice, and that the process of valuation mighty seldom differ between valuations. For the seller to be able to charge a higher value for their companies, it is important to have knowledge of, and review the value-creating factors in the company.

This qualitative study investigated what factors influenced older adults to motivate themselves to continue to be pshysical active in their later life. Six individuals, both men and women in the ages of 65-89, were interviewed. The interviews were analysed by informal content analysis. The results showed that there is a certain group who had a strong will to lead a long, well-conditioned and sound life. Although, the seniors are getting older, they continue to make active choices about physical activity on a daily basis.

High heels ? a fashion that has not gone out of style after hundreds of years. Despite their esthetic advantages, high heels become uncomfortable and harmful after repetitive and long term use. With this as a starting point, Huyen Nguyen ? a student at the Innovation Engineering Program at the University of Halmstad ? decided to make a final thesis project. The project goal has been to combine the esthetic advantages of high heels and bring a comfortable solution to the equation.

This article presents a survey of male dogs treated with the gonadotropin releasing hormone (GnRH) agonist deslorelin (Suprelorin®, Virbac) at three animal clinics in central Sweden. Filled-in questionnaires from 110 dogs were received. The paper also includes a review of existing litterature concerning reproduction in male dogs, focusing on endocrinology, the effects of gonadectomy and the GnRH agonist deslorelin. Continuous treatment with deslorelin produces infertility in male dogs. The pituitary is initially stimulated by deslorelin leading to a rise in luteinizing hormone (LH) and follicle stimulating hormone (FSH) secretion. As a consequence the testosterone levels also increase temporarily.

According to the Swedish Red Cross, there are over 40 million people fleeing from war and conflict around the world. Some of these individuals are suffering from a disorder named PTSD (Post Traumatic Disorder Syndrome). This disorder is caused by previous experience incurred by war, conflict and violence. My intention with this study has been to increase the knowledge about refugees in Sweden suffering from PTSD syndrome. I have performed a study based on a project named Exigo.

AbstractTitle: Network communication for equal opportunities (Nätverkskommunikation för jämställdhet)Number of pages: 47 (54 with enclosures)Author: Hillevi GoodTutor: Ylva EkströmCourse: Media and Communication Studies DPeriod: Spring Semester 2007University: Division of Media and Communication, Department of Information Science, Uppsala UniversityAim: The aim of this essay is to study the possibilities to bring about change by the means of communication in two networks, focusing on the implementation of the Swedish Equal Opportunities Act.Material and method: The study draws on data collected in an electronic survey among representatives of two networks consisting of representatives from trade unions and employer?s associations. The material is analyzed using descriptive tools, cross tables and correlation matrices in which general characteristics as well as individual understandings of the network communication are presented and discussed.Main results: The general results indicate that the network communication serves important purposes, such as providing support and motivation for the members and changing attitudes towards equal opportunities. The analysis suggests that the network members have good communicative possibilities to serve as agents of change within their organisations. Moreover, there is an observed relation between, on the one hand, organizational context and, on the other hand, the network members? own communicational behaviour and their experienced possibility to influence their organizations.Keywords: network communication, diffusion of innovations, behaviour change, Equal Opportunities Act.

Nästan en femtedel av den svenska befolkningen är 65 år eller äldre. Debatter kring privatisering av offentlig vård har aktualiserat frågan om likheter och skillnader mellan offentlig och privat verksamhet. Få undersökningar har gjorts av arbetsledarnas situation, trots att det är de som har verksamhetsansvaret. Uppsatsens syfte är att undersöka om det finns några skillnader i befogenheter mellan arbetsledare på servicehus i offentlig och privat sektor, med fokus på de formella befogenheterna. Vi har gjort fallstudier av fyra servicehus i Stockholm.

Bakgrund: I slutet av 1980-talet slog de aktivitetsbaserade tankegångarna igenom, i form av ABC-kalkylering. Dock visade sig metoden vara komplex att använda i praktiken och därför introducerades tankegångar kring att istället använda den aktivitetsbaserade informationen i styrningssyften, ABM. Trots detta är det ABC som har fått störst genomslag i svensk tillverkningsindustri.Syfte: Syftet med denna studie är att undersöka om svenska företag använder sig av ABM och i så fall hur de använder ABM. Dessutom är syftet att studera hur sambandet mellan ABM och ABC ser ut för att utröna om det föreligger något beroende dem emellan.Metod: Denna uppsats har genomförts med en kombinerad forskningsdesign. Det har utförts både en enkätundersökning och en fallstudie, därmed har såväl kvantitativ som kvalitativ metod använts.Slutsatser: Resultatet av föreliggande studie visar på att företag i svensk tillverkningsindustri inte känner till begreppet ABM men trots det används den aktivitetsbaserade informationen i styrningssyften.

The purpose of this essay is to perform a comparative study of first a pedagogical/rhetorical and then a therapeutic method, to help students overcome their speech anxiety. My choice stayed at focusing on the academic world and the benefits offered to mainly students. I have chosen two institutions with long experience of work with speech anxiety: Instutionen of Swedish, rhetoric and journalism at Södertörns Högskola and Student Health at Uppsala University. I want to find the advantages and disadvantages of the two universities and in no way define what is more favorable..

In order to understand the human impact on today?s remaining ?virgin? forest and to develop sensible management strategies for future reserves, it is necessary to know how these forests have developed. This knowledge can be gained by using forest history analysis. here are large areas of forests still untouched by modern forestry in the mountainous region in the county of Norrbotten. These forests are highly interesting study objects from an ecological and historical point of view.

Diesel electric propulsion is in many ways a good alternative to conventional shaft propulsion, both economically and environmentally. There are also many other good side effects which need to be considered, i.e. better manoeuvrability, more efficient use of space and less noise on board. However, there are applications where diesel electric propulsion is not profitable. Large ocean going ships? profitability is much depending on fuel costs and the diesel electric alternative cannot compete on long journeys with large low speed engines.This thesis will treat the aspects of choosing between a diesel electric system and a classic mechanical propulsion system.

This study had two different aims. The main aim was to investigate the dynamics and impact of African swine fever (ASF) on a farm in Uganda during a recent outbreak through a case study. The second aim was to estimate the presence of two important differential diagnoses of ASF: Classical swine fever (CSF) and Porcine Reproduction and Respiratory syndrome (PRRS).The field and laboratory based case study of the farm level dynamics of ASF virus during a recent outbreak (October-December 2010) on a farm in the district of Mityana, Uganda, was conducted, using interviews, ELISA and RT-PCR. The financial impact on the farm was also estimated. The impact of the outbreak was profound.

The purpose of this thesis is to investigate the plaintiffs and the defendant?s prospects to change their claims and pleas in optional civil actions and how the rules for the modifications of a suit are affecting the framework of the process. The plaintiff's general ability to expand and alter the claim is found in the chapter 13, 3 § of the Act of Procedure and the basic principle is that a claim is not to be changed. From this basic principle exceptions are allowed to claim another fulfillment or to expand the process with a claim for interest or other additional obligations. The plaintiff can also limit his or her claim or expand the claim with new legal foundations as long as the issue of the process does not change.

With a growing human population as well as a changing lifestyle, the conflict of wildlife and humans is intensifying. In Kenya, Maasais and their livestock have for a long time coexisted with wildlife, but an adjustment to privately own land and cultivation might rapidly change the terms for this coexistence. To understand how the Maasais and their livestock affect the wildlife in the Maasai Mara National Reserve and the surrounding area, this study was undertaken. The purpose of this thesis is to examine how hippos are concerned..