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.

Background/aim: The purpose of this sociological study "Genus in the Child's Best Interest" was to, from the Administrative Court's decree about the child's own behavior, further clarify the concept of the child's best interest by studying how the concept is expressed in decrees with focus on genus.Theory: Three genus theories, to compare girls and boys, Mary John's power theory, the grown ups definition of what the reality is and what it should contain, and a labeling theory, where the people with power are the ones to define what's normal and what's not, have been used to analyze the result in this study.Method: A content analyses was used to analyze the decrees, with the focus on girls and boys between the ages of 12 to 19, where they have been forced into treatment by the law.Result: The concept of a child's best interest does make a difference between girls and boys in the decrees, and the girls have more power because they have more room to express themselves and are less responsible for their thoughts and actions. The concept is possible to use, but the definition is subjective and could be colored by the societies values and norms..

The interest in providing a post 9/11 image of Islam to contrast the media?s frequent focus on its practitioners? alleged tendencies toward hostility and violence has in Sweden manifested itself (among other things) in an increased range of courses on Islam given by denominational Muslim organizations. In this paper I examine the construction of Islam by two Muslim organizations that offer education in Islam to non-Muslims in the context of the management?s stated goals of the education. My aim is to illustrate how discourses within these organizations are a result of the combination of local and global conditions..

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.

How do you see on natural science within preschool? Does education and interest play a role for how the educationalist works with natural science? And is the children?s interest for natural science affected by the educationalist, what does the educationalist think himself? These questions have I under my teachers training and under deputyship in preschool asked myself and these questions lies to behalf for my investigation. I interviewed five educationalists on different preschools for my investigation.My investigation resulted in that I have been able to see a certain conjunction between how you work with natural science in preschool and the educationalist education or interest. What also plays a role is that you often associate natural science with knowledge of nature. The educationalist seems overall positive to natural science, but depending of a lack of knowledge it feels strange and difficult.

In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).

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..

Natural and environmental issues are everyday parts in preschool but when educators shall consciously work with sustainable development they tend to stop at recycling and what is necessary to be done for achieving the Grön Flagg-certification. I have been observing various preschools and noticed that sustainable development is flawed, often because of the teachers lack of interest, knowledge and in some cases both. Out of this grew an idea of making a project that could help the teachers see how the work with the subject in a fun and educational way can become a part of the preschools everyday routine. I made a tutorial booklet with basic facts and activities relating to sustainable development and the three questions in my report were how much knowledge and interest the teachers initially have, if the tutorial booklet could help the teachers to produce new knowledge and interest for the topic and if it turned out to be easier for them to provide educational activities within the subject. There were three departments that participated in my survey and the methodology of collecting data was an anonymous survey with the teachers' own comments in response.

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..

Abstract This thesis is based on a case study of the drawn out legal process on the question of establish a limestone quarry in Bunge Ducker in north Gotland (Sweden). The current fields are located next to areas that are protected by virtue of being EU-certified Natura 2000-areas. Despite this, the Swedish governments and courts have not agreed in witch national interest that should be prevail when decisions are made on this issue. This phenomenon are reflected in the judicial process and different court have evaluate information differently in the case. A change among governmental actors where priority is given to the importance of national interest have occur in the later part in the process.