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..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Människan minns händelser och rörelser som hon själv genomfört bättre än de hon fått berättade för sig. Minnet för händelser och rörelser behandlas i det episodiska minnet. Multimodal memory theory är en teori om det episodiska minnet vilket bland annat behandlar förkunskapernas och modaliteternas betydelse för minneskapaciteten. Då människan genomför något används den motoriska modaliteten och då hon får höra något berättas används den verbala modaliteten. Det som har undersökts är om minnet och förståelsen för komplexa och tekniska lösningar påverkas av vilket modalitet som används vid inkodningen.

Enligt PISAs undersökning (Skolverket, 20I3) uppvisar svenska elever idag sämre prestationer i läsförståelse och matematik. Många påverkansfaktorer är omdiskuterade men varken lässvårigheter eller matematiksvårigheter har berörts. I relation till detta upprättas en litteraturstudie med syftet att undersöka huruvida lässvårigheter samverkar med matematiksvårigheter och hur det påverkar matematikprestationer. Resultatet av studien visar att lässvårigheter inte alltid påverkar matematiskprestationer. Somliga elever uppvisar svårigheter medan andra inte gör det, dock synliggörs kombinationen läs- och matematiksvårigheter oftare än svårigheterna var för sig.

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.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Culture Management Cultural management administration producent KKE management.

In this essay a pilot study on the memory of Swedish Public Service radio news is presented. 30 subjects participated in the study, which was performed during three days, 18 to 20 of November 2013. The material which formed the basis for the study consisted three newscasts of Sweden's most popular radio newscast ?Dagens eko?, which is broadcasted live at 16.45 every day in the Public Service channels SR P1 and SR P4. The subjects listened to the broadcasts each day, and their memory of them was tested the day after each broadcast.The aim of the thesis is to find out which properties of the audience that affect how much ? and what parts ? of a newscast that the audience remember.

A pupil with ADHD is constantly getting new impulses and is unable to focus and remain concentration on their task at school. When the pupil loses concentration he or she can often be loud and thereby disturbing all the other pupils in the classroom. One of the reasons for losing their concentration is that these pupils got poor working memory. A recently study shows that working memory can be improved by playing and practice music.A theory that all people have a multiple intelligence that emerges from learning is a part of this study because school should encourage all children and ensure their individual learning. Multiple intelligences means that each person learns in different ways, for example through the musical intelligence that this essay partly focuses on.

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..

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.

Uppsatsen är baserad på en fallstudie gjord på Tetra Pak. Syftet med fallstudien var att utforma en lista med faktorer att som bör beaktas för att ett införande av ett Competence Management-system ska bli framgångsrikt. Tillvägagångssättet i fallstudien har varit en dokumentstudie och ett antal intervjuer. Använda teorier är hämtade från områdena Change Management, Knowledge Management, Competence Management och Human Resource Management. Undersökning resulterade i ett antal intressanta faktorer som bör beaktas.

Syftet med uppsatsen är att undersöka frekvensen av krisstrategier inom livsmedelsbranschen och hur pass sofistikerade dessa strategier är. Vidare vill vi se närmare på en del av de moment som crisis management-teorierna behandlar. Förekomsten av krisstrategier är stor, men endast ett fåtal av företagens strategier uppfyller våra kriterier för att anses såsom mycket sofistikerade. Företagen anser själva att det är viktigt med crisis management, medan de i verkligheten inte i lika hög utsträckning har de element som författarna till den crisis management-teori, vi använt oss utav, menar ska finnas med. Företag som varit i en kris har mer sofistikerade krisstrategier än de som inte har upplevt en kris under de senaste 20 åren..

The aim of this study has been to, through a couple of chosen theories, examine in what way Japan as a nation can be said to have dealt with its dark past - concerning their crimes of war just before and during World War II. To do so, I have placed two chosen war crimes, namely the Nanjing Massacre and the matter of the Comfort Women, in the context of remembrance and commemorating of war, through different kinds of aspects. Those aspects are: the textbook conflict, official apologies, ruthless/unnecessary comments, and visits and commemorations at the Yasukuni shrine.I have found during this study that the nation of Japan has not been able to generate a broadly accepted dominant cultural memory of the war. Henceforth a couple of rival cultural memories are competing and becoming an issue of national division rather than national unity. I have come to the knowledge that there are both domestic and international political factors at play, resulting in this division..

This report that is written in cooperation with Peab Sverige AB, studies the information and knowledge management from the production support to the production management. The conclusion of this report is that to have a good and functional information and knowledge management it is necessary that the company has a good way of regain and handling experiences from its projects. The way to do this is to develop the managing system on the production management?s terms. It is also critical to find an easy way for the production management to use the system..