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..

Research shows that almost 30 per cent men and 20 per cent women at the age of 16-24 in Sweden download music on a regular basis instead of buying records. Thanks to modern technologies teenagers of today have become used to downloading music illegally from theInternet. Even though legal alternatives, such as Spotify, have become popular, the behavior of illegal download of music still persists. What do record companies do to prevent this phenomenon and why do they go to such length to stop this widespread movement? The question is, why is illegal download of music a problem ? and for whom? To investigate this I?ve read books about the subject, analyzed web pages of alternative record companies and interviewed a drummer in a local band.

Counter-Strike has established itself as one of the most popular computer gaming phenomenon the last decade with a major online community and loyal fan base. Within the world of e-sports it has also become one of the most lucrative games to compete in. In order to keep up with the competition it has always been important to use the best hardware available for the task. This thesis is about these tools that gamers use to play - gaming gear - and how pro gamers train to increase their chances of winning. We investigate various factors that might be important in their choice of gaming gear when they play, and how they train to use these artifacts more efficiently to get maximum performance.

The purpose of this study is to analyze and understand how music festivals in Sweden are marketed today and the changes that will and may occur in the future. Music festivals are a common phenomenon in Sweden today and since most of them only are arranged once a year it gives the marketing of them a special character. Therefore I find it interesting to look at how the development of the Internet will change the marketing of music festivals. This study is based on a qualitative method where I have performed eight interviews with people who have given me their thoughts about this subject. The gathered material and my conclusions of this study are presented in chapter 4 and 5 and for further knowledge about this I recommend you to take a closer look at those chapters..

To understand students, their world and what makes them act in a certain way or how they form groups in school is a very important part of a teachers work. You get a better understanding for the students behavior by having knowledge about how they look uponthemselves and other students, to prevent prejudice and tendenses to bullying and beeing an ?outsider?. Clothes and fashion are often a big part of the students identity buliding and how they look upon themselves and get looked at by others.We have chosed to exeminate this phenomenon among girls since they are often more exposed by the media for example and with unreasonable beautyideals and other external factors that many girls try to live up to in todays society.We have made a survey regarding the usage of clothes and fashion in the making of an identety with totally fiftyeight girls in the ninth grade on two different public schools in Haninge and Tyresö municipality..

In the ever increasing media clutter it is hard for marketers to make their products stand out. New ways of reaching consumers are constantly arising. This study seeks to further investigate the phenomenon known as product placement, delimited to movies/television. By conducting an experiment we tested whether different presumptions matters for what effect a product placement will have on attitude and if these could be affected. We also looked at if the level of product integration effect attitude and realism enhancement.

The economic growth we have experienced the last century is based on limited natural resources. Whether these resources will last for a further economic growth is widely debated. Pessimism and optimism have each been influential philosophies in debate whose opinions can be conceded as two opposing opinions. In this paper we have analyze these opinions from an economics perspective. To study this further, the construction and meaning of the pessimistic and optimistic arguments have been applied implicitly on the Leontief production function and the Solow growth model.

Today, there are no standardized ways to characterize SOA, many are talking about SOA and many say they are using SOA. One way that we have chosen to characterize this phenomenon is through an evaluation that will indicate whether SOA have been used in the development. Basedon a Service Oriented Architecture literature study, we have created an evaluation pattern resulting SOA principles of integration, architecture and services. This evaluation was applied to Logica's own integration system AgrCom through an empirical study to result in a response indicating whether AgrCom is SOA based. The results of the evaluation show that AgrCom is part of an SOA solution but not an SOA as a whole concept.

The purpose of this examination was to se how exercise affects the learning capacity. In this work I have chosen to integrate natural science with sport and the target group was a primary department. The two areas I integrate with sports were: the digestive system and knowledge of deciduous trees. I split the class in two different groups. One group got to have a theoretical lesson and the other one got to have an exercise lesson.

Open access to scientific literature on Internet is a concept which is supposed to change librarians' work. The aim of the thesis was to examine librarians' perception of Open access. A questionnaire survey was conducted among librarians at libraries with specialisation in technique, natural sciences, medicine and pharmacy in Sweden. Even though Open access can be regarded as an alarming for librarians' work, the results of the survey showed that the future of the librarians' profession can be positive if they flexibly adopt their work routines according to changes in publication forms and library users' needs..

Computer games is a growing market with over millions of players that are playing and/or enjoying the play of games on a daily basis. The nerdy gamers that once were, are now becoming professional athletes in the virtual world called eSport. We have identified a lack of studies in this area which implies that there is little data of what it is. In this paper we have focused on the phenomena that is eSport and more closely on the game series Starcraft made by Blizzard Entertainment. Our focus lies in the game series Starcraft and eSport organisations mainly outside South Korea.

The purpose of this study was to examine the use of manipulative materials in mathematics education with the main focus on grades 4 to 6. With the use of a phenomenological approach all the aspects of this phenomenon was examined. Qualitative interviews, participant observations and comparative content analysis of textbooks has been conducted to investigate the use of manipulative materials in mathematics education. The results indicates that the teachers that were interviewed possesses good knowledge of this teaching method. However these teachers struggled to find time to put this method into practice and there was not enough teachers to attend these classes.

The development of five individual pupils? writing abilities, as reported by six of their teachers, is analysed. The thoughts and reflexions inspired by the everyday interaction between the teacher and the pupil suffering from some kind of reading and writing disability are presented. The purpose is to capture what was unique and characteristic in the measures that triggered a positive response in the pupils. Some of the questions answered in this study are: How does the phenomenon of reading and writing disabilities manifest itself in the classroom, and what are the consequences for the individual pupil of the various pedagogical measures available?One conclusion that may be drawn from this study is that there is no cut-and dried method for working with pupils suffering from reading and writing disabilities.

In this paper discourse analysis on the Ethiopian National Action Program (NAP) to combat desertification is made. The aim is to describe how the overall image/picture of desertification, its causes, and effects and of possible solutions are presented in the NAP. The result of this analysis shows that the main cause of desertification is human activities mainly due to the poorly developed socio-economic situation in the dryland areas. It is indicated that an excessive dependency of the rural population on the natural resources, particularly land, is the major cause of land degradation and this deterioration of land is said to have been caused by the rapid population growth, overgrazing, forest clearing as well as past government and institutional failures. In addition it is indicated that the effect of desertification usually involves ecological changes that sap land of its ability to sustain agriculture and human habitation, therefore the most serious threat to human welfare.

There are differences today amongst psychoanalysts regarding if psychoanalysis should limit itself to being exclusively a hermeneutic discipline or if psychoanalysis should find points of contact with neurobiology. The purpose of this essay is to touch upon the larger issue that creates the different points of view: Can psychoanalysis become enriched by finding points of contact with neurobiology, and should psychoanalysis be regarded as belonging to a broader scientific field than being exclusively a human science? The question at issue is: Can modern neurobiology contribute to a development of the psychoanalytic concepts; compulsion to repeat, transference/countertransference and talking cure? The method used is a literature study. The result shows that: Freud?s theories regarding traumatic compulsion to repeat can be linked with LeDoux?s theory of "emotional memory".