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.

Plan- och bygglagen reglerar den fysiska planeringen och kontrollen av bebyggelse. Miljöbalken är den centrala lagstiftningen inom miljöområdet. Dessa gäller parallellt och det finns många situationer där det blir antingen en konflikt eller en samverkan dem emellan. Vid kontakten mellan de båda är ofta viktiga intressen inblandade, miljö- och samhällsintressen, och vid intresseavvägningen som innefattas i kontakten får ofta ett av dem stiga åt sidan för det andra. Syftet med uppsatsen är att identifiera kontaktytorna mellan plan- och bygglagen och miljöbalken, inom fyra regelområden: hushållningsbestämmelser, miljökonsekvensbeskrivningar, miljökvalitetsnormer och hänsynsregler.

Through a quantitative examination, 26 pedagogies in the pre-school activity answered a few questions in an enquiry about outdoor education. The purpose with this examination was to find out what pedagogies think and apprehend about outdoor education, and also if the "education plan" is in their minds during outdoor activities and if they see them self´s as competent in nature studies. They have also answered questions whether they think that they have good outdoor environment that stimulates children´s development and learning and if there´s any forest that they visit on regular basis.The pedagogies think that during time spent outdoor, it´s the motor skills that are best developed. All of the pedagogies mentioned above think that they need to get more educated in nature studies and also that pedagogies attitude towards time spent outdoors affect the children. They do not think about the goals and intentions of the "educations plan" all the time.

Hur mycket investmentbankerna påverkar aktiekursen.

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

This is a study on individual development plans (IDPs) in pre-school and their relationship with the teaching performed. Skolverket does not mention the IDPs in their steering documents for pre-school, and have in a separate memo discouraged from the use. Yet reports show that many of the pre-schools in Sweden are using IDPs. Teaching in pre-school is expected to be a mixture of care and learning without clear boundaries to the scientific topics pre-school aims to introduce children to. The purpose of this study is to investigate if the use of IDPs affect the teaching in pre-school.

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.

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..

Patients with heart failure have a high mortality and often readmits to hospital care, due to a lack of compliance in the treatment plan. Patient education on self-care provided by nurses is important in improving patient and clinical outcomes.The aim of this study was to describe effects of nurse led interventions of patient education for elderly patients with heart failure. Literature study based on nine quantitative scientific articles. The results shows that different nurse led interventions of patient education with patients with heart failure had positive effects on self-care management, quality of life, health related quality of life and hospital care. E-mail reminder to community nurses and telephone education shows to be the most effective patient education interventions.

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.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The BSC is a widely used management tool that is turning the vision and strategy into operational goals. However, after analyzing the criticism received by the BSC, it seems as if its internal focus, rigidity, static-ism and mechanical mindset limits the company?s ability to create a strategy that takes important external factors into account. As we see it, the BSC?s limitations can create a risk for strategic inertia.