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.

In the year 2002 a commission wasappointed by the government and taskedto clear up possible flaws in the lawgoverning spatial planning (Plan ochbygglagen, PBL). The commission's reportlaid the foundations for a new law whichwas adopted by the Swedish parliament onthe 20th of June 2010 and is scheduledto come into effect on the 2nd of May2011.The purpose of this thesis has been toexamine the changes made in the new law,primarily from a civil-rights point ofview, focusing on the appeal process.This is a highly interesting subjectconsidering one reason behind the newlaw was to simplify and streamline theplanning process while keeping civilrights intact.Through a comprehensive literature studyand interviews with experts the currentplanning process was mapped out andrelevant changes in the new law wereexamined. After the study had beenconcluded we were able to distinguishseveral areas that underwent especiallyinteresting changes;The requirement of a plan program wasremoved and the exhibition process wasremoved and replaced by a writtenreview. Individuals were given thepossibility of requesting a plan notice.The different spatial plan documentswere merged into one single document andthe number of responsible authoritiesfor spatial plans is no longer limitedto one.The study has shown that the aspirationfor a more effective spatial planningprocess has mostly been conducted at theexpense of individual rights.The single biggest obstacle forachieving a democratic planning processis learning how the law works and howthe spatial planning process isimplemented, this is has been proven tobe a very hard and time consuming taskfor individuals to undertake..

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..

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..

Every plan and program decided on by an authority or municipality, where the environmental impact can be considerable, must be environmentally assessed according to Environmental Code, the Planning and Building Act (PBA) and the Regulation on Environmental Impact Assessment.The purpose of this study is to examine the Environmental Impact Assessment (EIA) for The Region Development Plan for the Stockholm Region, RUFS 2010. The plan was approved by at that time the Regional Planning Office (Regionplanekontoret), which procured the process by consultants. RUFS 2010 includes two merged plans ie. a regional Development Plan (RUP) and the Regional Spatial Plan for Stockholm. It was necessary to establish an environmental assessment of RUP, but not for the regional plan.

In this examination paper I have studied how teachers can help children who are in crises. For example when children end up between parents divorce or someone close to them dies. The purpose of this essay is to know more about how children react in crises and how we as teachers can help them in the best way possible. I have also looked at school?s crise plans to see how and if they work.

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..

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..

Syftet är att beskriva och analysera VBM ochBSC samt diskutera möjligheten att integreradessa. Studien bygger på en kvalitativ metod därteoretiska begrepp inom Value BasedManagement och Balanced Scorecard analyserasoch jämförs med empiriska undersökningar iform av intervjuer. Kombinationen av VBM och BSC resulterar i ett lämpligt styrverktyg för många företag. Det är ingen perfekt kombination. Koncepten kompletterar dock varandra och ger en mer heltäckande bild av företagets verksamhet och strategiska möjligheter..

On a highly competitive market, quality is an important aspect to take into account, both in terms of goods and services. The Swedish timber market is very competitive and to achieve long-term success focus on the customer, in this case private forest owners, is a prerequisite. SCA Skog AB Jämtlands forest management administration is dependent on the acquisition of timber from private forest owners to fulfil their mission to the supply of SCA's paper and sawmills in Sweden with raw material. To be able to develop the cooperation with private forest owners, the administration investigates their quality management by measuring the customer satisfaction index (CSI). The purpose of the study was to identify a practical and systematic method to handle deviations and suggestions for improvements to achieve a higher customer satisfaction.

Det här arbetets slutgiltiga uppgift har varit att skapa ett första utkast till enövergripande plan för en jämn fördelning av spelmoment för spelet Testament, ett spel som utvecklas för Svenska Kyrkan med syfte att användas inom konfirmandundervisning. Med spelmoment menas exempelvis story, miljö, utrustning och liknande.Arbetet ger inledningsvis en kort översikt över hur leveldesignen inom dataspel har utvecklats och går därefter in på det mer specifika området gameplay progression, utvecklat av Mike Lopez, som ger en översyn över vad som krävs för att skapa ett spel med en jämn fördelning av spelmoment.Därefter används denna metod för att analysera det redan befintliga spelet The Legend of Zelda: Twilight Princess, för att testa Lopez metod, innan arbetet med att skapa en egen plan tar vid.Resultatet av uppsatsen har nått målet med en övergripande plan för en jämnfördelning av spelmoment för spelet Testament, en plan som dock kommer att behöva ses över och omarbetas under det att utvecklingen av det faktiska spelet tar vid, men som ger en bra överblick över vilka delar som fungerar väl och vilka som kan behöva extra arbete i den stundande utvecklingen..