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.

Since the first of July 2010, military training in Sweden is no longer mandatory. Ever since then the Swedish Armed Forces have needed to attract people interested in serving as soldiers, in new ways. The campaigns for doing so have been much debated and discussed in Swedish media. This thesis tests how an increased presence of guilt and belongingness in the Swedish Armed Forces recruitment campaigns affects young people - how their attitude toward the Swedish Armed Forces possibly changes as well as their intention of applying to military training. Guilt and belongingness were chosen for several reasons.

Sustainability and the role of companies in terms of emissions and environmental impact has become increasingly more relevant. In 2014, the EU decided to introduce the NFRD, a directive that makes it mandatory for companies that meet the requirements to report on sustainability. This thesis aims to examine how four large Swedish industrial companies report about sustainability in connection with the introduction of NFRD, looking at the years 2015 (2014), 2017 and 2022 from an environmental viewpoint. Furthermore, the study also intends to investigate how the companies write about their sustainability work, as actual achievements or what they have ambitions to do in the future. In order to carry out the study, a content analysis with elements of both qualitative and quantitative features has been used called the CONI method.

?Boverket? the Design Regulations in Sweden, also called BKR has for a long timebeen the mandatory standard that has guided and regulated construction design. Butat the end of 2010 BKR was replaced with Eurocode. This report deals with thecomparison of these two standards when it comes to wood construction. Duringwinter 2009/2010 there were many roof collapses due to excessive loads on theroofs across Sweden.

The IPv6 protocol offers with some new functions, one of them is auto configuration. With auto configuration it is possible for nodes, i.e. hosts and routers, for automatically associated with IPv6 addresses without manual configuration. Auto configuration it is another protocol as it uses Neighbor Discovery protocol (ND) messages (ND is mandatory in the IPv6 stack). The main purpose of ND is that nodes can discover other nodes on the local link, perform address resolution, check that addresses are unique, and check the reachability with active nodes.There are exactly the same vulnerabilities of IPv6 as IPv4 and is now exception, ND if not properly secured.

The interest in businesses active on the countryside and their funding situation has increased in recent years. In a survey, conducted by Leif Berndtsson (2003), it was reported that there is a lack of external capital in rural areas. According to Berndtsson (2003) the lack of external capital inhibits the rural firm?s growth. The essay attempts to answer whether the shortage of external capital is a factor that inhibits development for rural businesses.

Eight out of ten Swedes has once in a while pain in the back, neck or shoulders. This often depends on inactivity and monotonous work under a long time. Pain affects us mentally since the body and mind affect each other, which can lead to an evil circle of pain and depression. A typical imbalance in an office worker with the arms in front of the body while working is that the muscles on the front of the trunk will be shortened, since they never work with their full length and become strong because of the constant use. On the other hand, the muscles on the back of the trunk will be weakened and elongated, since they are working in an extended and static position.

The purpose of this thesis is to examine how the competitiveness of family firms is affected by governance mechanisms. The thesis addresses four governance mechanisms: inefficient labor markets, inefficient capital markets, self control and altruism. We have conducted an abductive method to be able to perform a qualitative research study. In this study two family firms have been examined, ROL and Indiska Magasinet. We conclude that the presence of inefficient labor and capital markets within the studied family firms give rise to negative effects in terms of difficulties of hiring talented employees.

The economic prerequisite to many farmers in Sweden after the EU membership and the new agriculture policy has generated large demands on the farm management. Until year 2004 you got a grant based on what you had produced and not on consumer demand. In 2005 a new economic aid (Mid Term Revue) was introduced and the conditions has changed again. Due to this I have chosen to do a cost-benefit analysis on a case, to investigate if the present production is sustainable in the future. My conclusion is that the profitability is acceptable even if the farm has a high debt. But to make the production more profitable the products produced should be refined as much as possible at the farm, to get maximum economic return.

The objective of this thesis is to examine the capital structure of Swedish small and medium sized enterprises (SMEs). Accounting data from Swedish game developers, combined with the result from a survey, is used to examine their financial conditions and capital structure decisions. We find that non-debt tax shield, firm size, growth opportunities and age are, to various extents, the determinants of capital structure in the game industry, while effective tax rate and asset structure have marginal effects. Our study also implicates that most of the existing capital structure theories can explain SMEs leverage decisions to some extent; however, some adaptation is needed to fit these theories into the SME context. Additionally, we find the existence of a financial gap in the game industry which might need efforts from both demand side and supply side to eliminate..

The purpose of this study explains the relationship between corporate governance and the auditor's role in Swedish family firms with the definitions micro, small and medium sized enterprises (SMEs) and how this relationship is affected by the firms strategy. The study is based on a survey sent out to 3000 Swedish SMEs, of which 280 responses from family firms could be used. Our findings showed that the auditor in the family firms didn?t have a specific role or contributed added value to the firm, and that the strategy didn?t affect the outcome. Furthermore, we found correlation between the perceptions of the auditor's role and added value depending on the family firms type of corporate governance.

The purpose of this thesis is to explore the co-creation process and how value is created based on a service orientation using a network perspective. The thesis is studied from a social-constructionist philosophy, using a qualitative approach of data collection and the theoretical framework includes network theories, theories of service-orientation and co-creation. We have conducted semi-structured interviews with a small firm and its network, which consists of a customer, a supplier and a partner. We found that Håkansson?s ARA framework combined with Ballantyne and Varey?s triangulation of value-creating activities help to acquire an understanding of the actors? bonds, the resources? ties and the activity links that exist in a network.

The thesis has two aims to first describe the phenomena by explaining how interim management works and what the charachteristics of an interim manger are. The second aim is to look at the value issue of interim management; What value does an interim manager provide to a company and how do interim managers try to capture and cultivate this?The qualitative method has been used. The interim management market analysed in this thesis can be stated to consist of three parts; the interim manager as a provider of knowledge, a client firm in need of a temporary manager, and an interim agency in between working as an intermediary/supplier. The characteristics of interim managers are; they are in general self-employers and rather generalists than specialists, meaning they are experienced and have great knowledge skills.

Syfte: Syftet är att studera diskrepanser mellan den av företaget förmedlade imagen och hur de anställda upplever arbetet inom organisationen i praktiken samt även hur de upplever själva förmedlingen. Metod: Med hjälp av individuella intervjuer har vi fastställt hur den av företaget förmedlade imagen upplevs av de anställda. Teorierna i studien har till avsikt att förklara dels image och hur image kan användas för att påverka anställda. Resultat: Diskrepanserna mellan individen och organisationen kan vara väldigt stora och många aspekter av individens identitet kan vara helt eller delvis segmenterade från organisationens identitet. Trots detta kan individen ha en positiv bild av företaget så länge det finns någon aspekt hos organisationens identitet som gör intrång på någon aspekt av individens identitet..

Syfte: Uppsatsen ämnar undersöka om det finns en skillnad på hur kommunikationen fungerar mellan revisorer och små respektive medelstora företag. Uppsatsen ska även undersöka om kommunikationen i sin tur påverkar förväntningsgapet hos företagen.Metod: Uppsatsen är av den deduktiva ansatsen och är utformad efter kvalitativ metod. Primärdata togs fram genom intervjuer.Slutsats: Undersökningen pekar på att det finns skillnader i kommunikationen mellan revisor och företag baserat på företagets storlek. Däremot visade det sig inte vara några större skillnader i informationsinnehållet baserat på företagets storlek. Förväntningsgapet ser annorlunda ut mellan små och medelstora företag i denna undersökning.Förslag till fortsatta studier: Genomföra en liknande undersökning fast avgränsa inriktningen till förväntningsgapet mellan revisorsassistenter och företag..