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..

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PURPOSE: To investigate to what extent product brand positioning models can be used to analyzecorporate brand positioning;METHODOLOGY: The phenomenon is observed from a positivist epistemological position within a primarilyinductive research design. The research strategy is defined as qualitative, while the method of ethnographiccontent analysis is implemented to analyze primary data;THEORETICAL PERSPECTIVE: Product and brand positioning literature; Product brand positioning rhombus;EMPIRICAL DATA: Ethnographic content analysis of brand commercials;CONCLUSION: As shown by the extensive literature review product brands (PB) and corporate brands (CB) coexistin corporate environments. One of key insights of this study shows that product brand positioning(PBP) and corporate brand positioning (CBP) processes can also co-exist in the same corporate environment.Moreover, PBs can be built based on the CB, making the investment in CB a long term return on investment.The study also observes that PBP messages include the ?against whom? attribute, highlighting differentiationin the competitive environment; when on the corporate level, this evolves, and in some cases becomes quitethe contrary, when the concept of ?from whom? or ?by whom? is stressed more than the differentiation amongother CBs in the competitive environment. This stresses the importance of including brand identity elementsin CBP..

The purpose of this study is to examine how four educators in two different departments at two different preschools in Stockholm, selects children's literature in preschool and how literature is used in the activities and how much influence children have in the choice of literature. Based on qualitative interviews as a method we have interviewed pedagogues to get answers to our questions. We will also interview some children to find out how involved they are in the purchase of literature on the departments we examined. We consider the social cultural perspective to be a well rounded starting point for our survey, because the theory gives us the opportunity to study how the interaction and meetings between educators and children develop for each reading encounter. And through the analysis a thorough display between educators and children towards literature will be shown.

The discussion on whether the aesthetics or the pedagogy of children´s literature is the most important trait of the genre has been going on for quite some time. As children´s literature rose from a will to educate it is argued that pedagogy is forever imbued in the literature that addresses the child as its main reader. Literary scholars voices concern that the discussions about aesthetic expressions are being shunned in favor of that of educational values but does one exclude the other?In this essay I focus on two of Swedens most prominent authors of children´s literature, Lennart Hellsing and Ulf Stark. They are both part of the aesthetics/pedagogy debate, in their fictional works for children as well as with articles and essays on the subject.

Abstract Our society is becoming increasingly multicultural and so are our schools. This study raises the question of how teachers are working to promote multi-culture and how they can create an understanding of the diversity in the classroom. One way is to use the literature. Literature is already well integrated by many teachers and widely used by pupils. By making use of literature related to multi-culture, pupils can get a deeper understanding of our society.

There is limited research done in the area of management control in the relationship between companies. This study investigates management control in outsourcing relationships and the decision to change sourcing strategy and to insource functions. The empirical research was conducted at an international company, which in this study has been anonymized. The research is mainly based on interviews. To extend and verify the conclusions drawn, another company, AB Ph.

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Finnish-born writer Susanna Alakoski?s novel Svinalängorna became a big success after being published in Sweden in April 2006. Though the novel has many themes in common with earlier literature written by and about Finnish immigrants in Sweden, little attention has been brought to this fact by reviewers and journalists. This essay examines connections between Alakoski?s novel and Finnish migrant literature in Sweden, mainly from the 1970s, and how these connections have been recognised by reviewers in Sweden and Finland.

Finnish-born writer Susanna Alakoski?s novel Svinalängorna became a big success after being published in Sweden in April 2006. Though the novel has many themes in common with earlier literature written by and about Finnish immigrants in Sweden, little attention has been brought to this fact by reviewers and journalists. This essay examines connections between Alakoski?s novel and Finnish migrant literature in Sweden, mainly from the 1970s, and how these connections have been recognised by reviewers in Sweden and Finland.

Culture Management Cultural management administration producent KKE management.

This thesis concerns waste management on construction sites and was conducted on behalf of ICA Fastigheter.Areas of concern:How can an environmentally-efficient waste management system on construction sites be defined? What potential exists for exploiting the waste resources that are generated?How can the waste management be optimised by reducing the quantity of waste and by optimal sorting?How can the client of a project influence the waste management?The purpose of the work was to investigate sustainable waste management in the building and construction sector and to highlight waste as a resource from an environmental and economic perspective.The aim of the work was to define an environmentally-efficient waste management system, to analyse the potential that exists in waste management and to draw up guidelines for optimal waste management.The method consisted of a literature study, two visits to construction sites and four interviews.An environmentally-efficient waste management system means that the waste is managed in the following order of priority:Prevention     Reuse  Recycling     Energy recoveryLandfill     The prevention of waste is an important area that has not been adequately explored by the building and construction industry. The quantities of waste could decrease with the implementation of measures such as ordering materials in the dimensions required, prefabricated components, logistics centres with Just-In-Time deliveries, less and improved packaging and less wrapping. The reuse of waste materials and temporary apparatus as well as the use of a return pallet system are examples of reuse that reduces the quantities of waste.In most cases the source sorting work is a matter of course and the proportion going to landfill is down at a low level. The source sorting can be optimised by sorting all materials that can be reused and recycled to use them as a resource.

The purpose with this paper is that trough a description of the management control at Jitech AB find out if traditional management control have been abandoned for benefit for modern management control and in which extent the transition have happened. Further is the second purpose with this paper to find out which decisions that lies behind the design of the management control and how these are in opposition to with the theory..

When referring to the same event, people can have different assumptions. What is interesting to see is why these assumptions are different, why do people have different stories? Some of the reasons could be different levels of expectation, different communication channels or even different cultural backgrounds. We have analysed all these by having a case study within a company that has recently gone through a change management/strategy implementation process.The research reviewed in this paper originates in two different worlds. One world is a research world where stories come from textbooks and articles.

The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.