Redovisningen har många olika nyanser, vilket beror på alla de möjliga val som en redovisareställs inför. Copeland (1968) säger att det finns 30 miljoner olika sätt, på vilket ett företagsresultat kan beräknas, inom ramen för de redovisningsstandarder som finns. Med det sagt, kanmanipulering av resultatet koordineras med en standard eller utan en standard. I bakgrundenav studien presenterar vi begreppet income smoothing och i problemdiskussionen utvecklar vibegreppet ett steg längre genom att utveckla ett koncept av tre relaterande begrepp; motivstruktur-resultat. Därefter såg vi det utifrån en praktisk synvinkel och utvecklade treforskningsfrågor: Hur utbrett är income smoothing bland stora svenska företag? Vilka motivoch vilken struktur har svenska börsnoterade företag för att jämna ut sina resultat? Vilkeneffekt får income smoothing på företagets börsvärde? Vidare har vår metod till största delvarit operationell då vi utvecklat konceptet motiv-struktur-resultat och använt finansiellarapporter som informationskälla.

Political consumption is a manner of impinging politically that has become more frequent lately. Adolescents seem to be attracted by the idea of expressing oneself politically through ones wallet. The purpose of this analysis is to elucidate this essay?s participants? manner of expressing political consumption and analyze how they discuss Motives against and for political consumption with a sociological perspective. To accomplish this, this essay will aim to answer the following questions: In what manner do the participants express their political consumption and what are their Motives for and against political consumption?  In order to answer the essay?s purpose and questions, two focus group interviews have been made.

This case study is made on assignment of Södra, region Öst, as a part of a campaign promoting more active management of the oak forests in the region. Hardwood trees of good quality, especially oak, has a high value due to that the sawn material is highly estimated by the market. It is important that the Swedish oak forests are managed in a proper way in order to meet the future demand. Södra has therefore decided to increase the focus on oak in the Kalmar region and they would like to find out if continues cover forestry (CCF) under certain conditions can be an appropriate management model. The Motive is to make use of the existing oak forests more efficient, not just considering well managed forests but also the more neglected oak forests, on poorer soils. Thus, the objective for this study is to examine if CCF is appropriate method in the three stand types; broadleaved mixtures oak forest, oak islet, and oak/spruce forest. Existing management models were surveyed in the literature.

This thesis explores the effect of using a new media in the marketing mix. SL, in cooperation with Clear Channel, has covered the outside of an entire carriage, 46,5 meters long, in an underground train with an advertisement for a company. This new form of advertising has taken place in the Stockholm Underground system during spring 2005. The five companies participating in this project are MTV, the Aftonbladet/Sportsbladet, Eniro 118 118 SMS, Heinz and the Gallerian.An empirical study has been carried through to survey the Motive for companies to market themselves, their brand and product/service, by using the outside of a carriage on an under-ground train as a gigantic, mobile bill¬board. The study also investigates the commuters? attitude regarding this form of advertising.

This thesis has been performed at Scania CV AB Technical Centre in Södertälje and its aim hasbeen to study the causes and effects of deformations in the interface between the rear axlehousing ADA1100 and the central gear house R780 during operation. Design changes that wouldincrease the sealing capability of the studied interface are also suggested. Finite element (FE)and CAD software have been the primary tools in this study.Finite element (FE) simulations are used in the industry to predict and develop engineeringdesigns. The main Motive for FE simulations has traditionally been to identify weak spots in thedesign, regarding high tensions and large deformations.The FE model is an aggregation of submodels and interface models that represents the rear axlehousing, suspension, central gear, central gear housing, wheels, bolts and weldings, and theirinteractions. The submodels have different material properties and they are connected withcontact interface models.Boundary conditions are defined on the bushings in front of the rear axle and on the air bellowsbehind the rear axle.

Purpose: This study aims to investigate the conditions that prevail when companies put their marketing in social media with the purpose of creating a perception of the risks and opportunities it brings to businesses and ultimately how it may affect the corporate image and identity.Theories: The basis of the problem area are presented through a theoretical framework with the purpose of highlighting the notions of social media, communi- cation, marketing communication, groundswell, corporate identity and image.Methodology: To investigate the research questions this study adopted a qualitative approach in which the authors study the properties of a phenomenon in order to seek a deeper understanding of the problems we have presented. There is an exploratory approach to knowledge and the authors have chosen to conduct qualitative research interviews based upon three themes: driving forces, challenges and impacts.Conclusion: The study revealed that traditional models of communication are no longer applicable in social media. Companies are up for a challenge and must clarify their sole purpose when establishing communication in the social landscape. The general motivation for marketing in social media is making profit, however, building relationships is not a natural Motive for most companies. The risks companies expe- rience is the exposure caused by social media and the study also reveals that this fear is firmly attached to their lack of knowledge of these new channels of communicat- ion and their primary areas of use which indicates that skilled employees plays a vi- tal role with their use of social media in their communication process.

Most of the sea areas within the European Union are overfished and the catches are estimated to be up to five times lager then the amount to achieve a sustainable fishery. In doing so, the management of EU's marine resources comes to be questioned. The purpose of this study was to analyze EU's administration of marine fisheries and to explore which steps that can be undertaken to counteract the negative trend. The questions of the study were: How does the EU administrate today?s marine fishery recourses? And: How can the problem whit overfishing be discouraged? To answer these questions a comparative analyses were used to compare and evaluate administrative systems.

The housing sector uses 40 % of the energy in Sweden and half of the electricity usage. Theuse of energy is the main reason to the increasing rate of carbon dioxide in the atmosphere.This is the main Motive but also a wish of higher safety, that is a higher rate of selfsufficientenergy production in Sweden, we want to decrease the need of using fossil fuel. Now whenthe energy price rise, the interest in energy issues increase and more people discuss thepossibility of reducing the usage of fossil fuel. A change to renewable energy such as sun,wind and water is the only solution where we can get a sustainable development.One way to contribute to a better use of energy is to build in the principle of passive house.The house is being built with a thick and tight insulation. If you use a heat-exchanger withhigh degree of efficiency and a final heating battery on the ventilation system, the heat fromlamps, devices and the ones living in the house should be enough to fulfil the criteria ofliving.

The purpose of this study is to shed light on and describe Kramfors travel centers function and relationship to the surrounding urban environment, and how this core is experienced by residents and visitors. To do this, the use of the travel center, its relationship to Kramfors city center and the perception of it, as well as possible improvement areas has been studied.This has been examined using a quantitative method by designing a questionnaire and the usage of a research strategy through the implementation of a small-scale survey. Within this a cluster sampling was applied.The result shows that Kramfors travel centers is primarily used for traveling and is used most frequently by the visitors within the study. It is also shown that residents 'primary reason for traveling from the travel center is friends and family, followed by shopping, and that the visitors' primary Motive for traveling is friends and family as well, followed by work. The mode of transportation between the travel center and destinations are mainly walking, while the mode of transport between homes and the travel center proves to be the car.

The purpose of this paper is to investigate on what basis a child is committed into care according to the law and to see on which grounds the decision about committed child care in law practice are taken when a child is committed to care due to parents who are mentally retarded. To better understand the juridical grounds for these decisions I will also in a short background describe the meaning of the term mentally retarded, how mental retardation and parenthood has changed over time and how different opinions are expressed in the law. Both people with mental retardation and children have in recent years gained their rights and sometimes these rights end up in conflict with one another. In those cases, what is in the best interest of the child, should be decisive. The children who have mentally retarded parents are at risk to not have their physical, psychological, emotional, social and intellectual needs met and are therefore being unfavourable developed.

Demands on businesses are constantly increasing and the competition in the market-place is becoming ever tougher. To gain the long-term confidence of customers, not only the best businesses, but also the best supply chains are required.Volvo Cars is experiencing a changing competitive situation and their retailers are having trouble stocking the right spare parts. Shorter product life cycles and the growth of Volvo?s product program result in an increase in the number of spare parts to be stocked. In order to adapt to market trends and meet customer demands, Volvo has developed the LDC model, establishing a number of regional warehouses in strategic locations in Sweden, de-signed to supply spare parts to the regions? retailers through so-called Vendor-Managed In-ventory (VMI).The purpose of the study is to examine Volvo personbilar Sverige?s (VPS) motivation for a modified customer-service strategy through LDC.

We have the tradition in Sweden to build villas and houses with a wooden framework. It has become natural for us because we have so much forest in our country. Building with wood has advantages, it is easy to process, but also disadvantages, as it is sensitive to moisture.Finland has long made use of the thermal blocks to build villas. It is a type of bricks that are a bit like a sandwich element, with a core of EPS and concrete on both sides of the core material. The concrete is hollow, so that after the walls has been bricked up you pour concrete into the hollow bricks.The issue of this report is to find out if concrete can be an alternative to wood as framework material in villas.

The purpose with this thesis is to analyse the image of the Chinese that was constructed and maintained in the materials published in association to the Swedish Mission Covenant Church (SMF) missionary work in China between the years of 1890 to 1914.The analysed material is mainly from the periodical Missionsförbundet, the analyse also include various books, biographies and anthologies. Inspired by Michel Foucault I found my methodological starting point in his discourse term. Frome there, by the help of the texts of Torjer A. Olsen, I constructed a discourse analyses, by which I analysed my materials.The survey showed that the material associated to SMF foremost constructed a negative pictureof the Chinese as unclean, conservative, arrogant, liars, greedy, loud, bad singers and that the woman situation was seen as untenable. A more appreciative picture also emerged and the Chinese was described as polite and strong.

Syftet med denna studie har varit att undersöka vilka faktorer och motiv som ligger till grund för en missbrukares beslut att söka vård och behandling. Vidare har syftet varit att undersöka om beslutet grundar sig på individens egen insikt om sin problematik eller om det är ett resultat av omgivningens och nätverkets krav. Studien var av fenomenologisk karaktär då vi hade för avsikt att studera vad det är som gör beslutet till vad det är, d.v.s. finna essensen i vad det är som påverkar och samspelar med beslutet. För att uppnå syftet har vi använt oss av kvalitativ metod med en abduktiv ansats.

On July 22, 2011 a bomb detonated in the government building in central Oslo in Norway and eight persons died. Later that day, 69 people, most of them youths, were shot down and killed on the island of Utøya by a uniformed Norwegian man.The purpose of this study is to analyse Anders Behring Breivik's personality and explain why he became a killer. I have used a Psychobiographical narrative method, which serves to describe the mind of a human being, linking the mind to Motives, scripts, unconscious ideas and personality.My primary sources are Breivik?s Manifest: 2083 A European Declaration of Independence and the inter-views with his father and stepfather, together with the Psychiatric Reports which were submitted to the District Court of Oslo. I have analysed in what way Breivik?s childhood influenced his behavior as an adult.