The purpose of this study was to examine earnings quality and earnings management in U.S. ex-post failed firms. A quantitative study was made, using the Modified Jones Model, to identify abnormal accruals up to six years before bankruptcy. 9 003 continuing firms and 187 bankrupt firms, active sometime between 1990 and 2010, were examined. The study concludes that U.S.

The aim of this study is to investigate ordinary readers' evaluation of quality in literature. The main issue is which criteria ordinary grown-up readers use when they are defining their likes and dislikes in literature. The analysis is based upon qualitative interviews with six readers, two men and four women, between 21 and 59 years of age. The study is hermeneutic. Since theoretical works concerning evaluation of literature among ordinary readers are sparse, the philosopher of arts and religion Hugo A.

Literature and music as an expression of art have some parts in common, others can quite differ. Both are using a language, and both can exist in written representations. You can find such written or printed items in library catalogues. The aim of this two years master's thesis is to examine how cataloguing of printed fiction-literature and printed music looks like, what differences you can find in cataloguing of printed literature and printed music.This study is based on a comparative methodology and two different theories are used. The first describes the common tasks for library catalogues as they are known traditionally and recently (as FRBR-conceptual model), the other is a comparison of the two art-species literature (fiction) and music.This paper's first part is a comparison of how printed literature and printed music are catalogued in the Swedish national catalogue LIBRIS.

Companies around the globe all have one thing in common; they are surrounded by individuals or groups of individuals that can influence the company in one way or another. These individuals and groups of individuals are called stakeholders. This study in concerned with the importance of a company?s awereness of and relationship with which stakeholders surround them. The fact that more companies show awareness of responsible conduct, in particular of the environment and social aspects of management may be a way to build a strong corporate image.

The investigation was initiated because of the high workload of the sellers and, additionally, because the Tunadal sawmill has received low ratings in customer surveys. Thus,  two main approaches are adopted here,  the first being to investigate which of the three methods  of working, namely, market divided flow organization, function organizationand flow organization with collaboration, proves to be the most beneficial. The second is to investigate whether there is an available method to ease the daily work. A literature review has been made in order to determine more efficient ways for the sellers to work in the Tunadal sawmill. During the investigation, an in-depth investigation into the total quality management using a balanced scorecard as a management tool was conducted.

Hur mycket investmentbankerna påverkar aktiekursen.

Master Thesis in Managing People, Knowledge and Change (BUSM18)..

The aim with this thesis is to examine how childrens librarians apprehend and use the nationally initiated reading project Bokjuryn as an instrument in their work. The main question is as follows: How does Bokjuryn work related to the way public libraries pass on literature? Two questions are asked: How does the childrens librarians use Bokjuryn as an instrument and how do they motivate their work with it? and How do the childrens librarians view the reading project Bokjuryn as a method of passing on literature? The study is based on qualitative interviews with five childrens librarians. As a theoretical starting-point Jofrid Karner Smidt´s work about mediation of literature has been used. A model has been created and used based on Louise Limbergs analyses of the differences between school libraries and public libraries to analyse the result of the interviews together with other literature.

Vi har fått ett flertal viktiga insikter och lärdomar om nödvändiga ingredienser i god management. Först och främst en förståelse för hur viktigt det är med ökad självinsikt. Därigenom ökar förståelsen för andra personers beteende. Även det omvända gäller; genom andras beteende kan självinsikten öka. Lärdomen har implikationer på alla nivåer av management då en organisation grundar sig på samspelet mellan människor.

Globalization and demographic changes are forcing today?s companies to be more competitive in order to reach success. The increasing competition is proving a challenge for companies to recruit and retain competent, talented staff. To meet these challenges, Talent Management was developed during the 1990s and supplies a new and innovative way to deal with personnel management. Due to Talent Management being a relatively new theory, there is at present no generally accepted definition of the theory.

Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

AbstractThis study is based on my work as a secondary school teacher of literature and the Swedish language and rooted in my interest in developing knowledge about the importance of teaching literature in order to both cultivate young people?s reading habits and their view of themselves as readers. The more concrete purpose of this study is to examine a reading project that focuses on theories of literary perception and teaching literature.I examine four pupils who, in 2003, participated in the reading project as readers and compare this description with their view of themselves as readers seven years later. I complete the study by examining how they discuss reading and the teaching of literature. The method is qualitative and the empirics include materiel collected in two different time periods: first in 2003, in a class I taught in a secondary school; and second in 2010, when I examined four of the former pupils who participated in the project from 2003.

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

The purpose of this paper is to investigate the relationship between Earnings Management (EM) and certain characteristics of management forecasts, among a sample of Swedish listed companies. The forecast characteristics studied are: 1) Forecast venue: How explicitly is the forecast presented? 2) Forecast precision: How detailed is the estimated number? 3) Forecast measure: Which measure(s) are forecasted? We use a sample of 68 annual management forecasts, obtained from year-end reports between the years 2007-2011. EM during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period.

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