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.

The aim of this work is to give an example of how archaeoacoustics can broaden our understanding of archaeological remains and to further contribute to the almost non-existing research of ringing stones. With a theoretical discussion about sound from three different perspectives and by means of using different kinds of analysis, this essay will show that there are unknown relations between the three known ölandic ringing stones and the cultural landscape of Öland. Possible patterns in the placement of the stones and the possibility of the sound in this soundscape will be investigated. The essay will also suggest a resonant stone typology and discuss the necessity of one. Finally, the intention is also to shed new light upon the discussion on what the uses of the ringing stones might have been..

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..

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.

Service Design is a relatively new, unexplored and exciting phenomenon that through an interdisciplinary work methodology designs services. A discussion has been going on for a long time regarding whether there is a difference between products and services. Services are often classified as immaterial, heterogeneous, non-storable and inseparable in relation to products. A question that arises is if something specific characterises the work methodology used regarding service design. The aim with this paper is thus to explain the work methodology when working with service design.

Fokus i denna studie ligger på det lönesättande samtalet och vilka emotioner som uppstår inför, under och efter samtalet samt hur de hanteras kognitivt. I studien undersöks även hur respondenterna upplever den generella arbetssituationen för att jämföra deras upplevelser av det dagliga arbetet med deras upplevelser av det lönesättande samtalet. Detta är en induktiv undersökande studie med halvstrukturerade intervjuer som skett med sex kvinnliga respondenter som alla arbetar på en myndighet. Som forskningsansats används fenomenologin eftersom det är respondenternas upplevelser som är av intresse. Svaren har bearbetats med tematisk analys.

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..

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..

The aim of this paper is to analyse the social movement Planka.nu with reference to the theory of new social movements in order to engage in a discussion about the presence of ?old? tradition and ?new? trends. As well as empirical, the purpose is also theoretical and methodological: to examine, and extend, the discussion about new and old social movements. A qualitative method is used. The analytical framework is based on a combination of theories of social movements and new social movements.

Design management är ett arbetssätt som har börjat tillämpas av allt fler företag de senaste åren, men det kan fortfarande vara svårt att förstå betydelsen av design management. I uppsatsen undersöks det vilken betydelse en design managers kompetens och position har för samarbetet mellan det designköpande företaget och en designkonsult under ett designinköp. Genom ett flertal intervjuer, utifrån både design managers och designkonsulters perspektiv, undersöks det hur samarbetet fungerar mellan dessa parter. En analys av intervjumaterial med hjälp av en teoretisk referensram bestående av design management-teori, design som en integrerad process och beslutsrollsteori har lett fram till ett antal slutsatser om design management. Några av slutsatserna är att design management, enligt teorierna, som arbetssätt inte är så vanligt och att det finns en viss samarbetsbrist enligt de intervjuade designkonsulterna, som i viss mån underlättas om design managern har kunskap om vad design innebär..

Fokus i denna studie ligger på det lönesättande samtalet och vilka emotioner som uppstår inför, under och efter samtalet samt hur de hanteras kognitivt. I studien undersöks även hur respondenterna upplever den generella arbetssituationen för att jämföra deras upplevelser av det dagliga arbetet med deras upplevelser av det lönesättande samtalet. Detta är en induktiv undersökande studie med halvstrukturerade intervjuer som skett med sex kvinnliga respondenter som alla arbetar på en myndighet. Som forskningsansats används fenomenologin eftersom det är respondenternas upplevelser som är av intresse. Svaren har bearbetats med tematisk analys.