The thesis aims to examine the occurrence of Earnings Management (EM) preceding Seasoned Equity Offerings (SEOs) on the Swedish capital market. EM refers to activities and adjustments carried out by managers. The underlying purpose of these actions is to adjust net income. The procedure is typically done by borrowing income from future periods. Evidence of EM around SEOs has been documented on capital markets around the world, and the effects on firms' post-offering performance are severe.

A company may use different accounting techniques to adjust accounting information and thereby attract investors. Big Bath Accounting is defined as a strategy used to make changes in the financial statements and reduce the results further when the companies expect negative results. This phenomenon has been observed empirically and occurs when including CEO change and negative results. The aim of this study is to test whether there is another factor affecting Big Bath Accounting, namely remuneration of the CEO. The CEOs should, by changing the accounting information, be able to influence their compensation.

ABSTRACTIntroduction: Violence towards employees in the psychiatric ward is increasing at an alarming rate. Reports concerning the effect on the staff?s psychological health are disturbing. These workforces are those most affected by brutality and for ages it has been looked upon as a part of the psychiatric line of work. This viciousness is threatening the safety for both the personnel and the patients.

A quantitative study was conducted with the aim to investigate whether individuals use a specific conflict strategy when they are in a task conflict or a relationship conflict in their workplace. The study also examined whether individuals experience positive or negative effects of a task conflict or a relationship conflict when a specific conflict strategy have been used. Previous research explains the effects of task conflicts and relationship conflicts at the workplace (De Dreu, 2008) Likewise lifts the effects of the conflict strategies interaction, avoidance, and power and coercion (Hoerr, 2005; Meyer, 2004; Trudel & Reio Jr., 2011). However it does not tie together what the conflicts and conflict strategies have for effects together. This also means that it is impossible to discern if there is a strategy that is frequently used in a specific conflict type.

In cooperation with Hälsoteamet Halmstad a pilot study was made to see if whole body vibration exercise has any effect on muscle strength, movement and experience of pain in people with knee osteoarthritis. Today whole body vibration exercise is a revolutionary exercise method that needs more studies to show the positive and negative effects. Osteoarthritis is a degenerative disease where more cartilage is destroyed than replaced. The most common symptoms are pain, stiffness, restricted movement, muscularly atrophy, tenderness and instability. The cartilage needs pressure to rebuild, it is therefore important that the patient exercise.

The effectiveness of communication in the Swedish healthcare system context has long been the subject of debate. Issues stemming from usability, accessability and interpretation affect the lives of patients, and yet the vocal groups in the healthcare communication debate are patients and administrators, not healthcare professionals. With the advent of eHealth services and new demands being put forth on the ability of healthcare professionals' to handle increasingly numerous and innovative systems, it is of more importance than ever to understand the healthcare professionals' work context. This article is based on interviews with five healthcare professionals concerning their views on electronic health records (EHR), eHealth services, trends in healthcare services development in Sweden, as well as their views on the future of eHealth solutions and health information technology (HIT). Analysis of collected information shows an apprehension among healthcare professionals towards electronic communication, as well as a dissatisfaction with the usability of modern healthcare systems.

Textiles are made in an unsustainable way and there is a need to find alternative ways and material to reduce the negative impacts on the environment, humans and animals. Problems like pollution, excessive water consumption and loss of soil fertility is a result of this lack of diversity. It is a necessity to find innovative alternatives in other fabrics due to the unsustainable use of cotton and polyester fibers. As in many other countries in the Western part of the world, in Sweden there is a rapid turnover and increased selling of clothes that result in increased textile waste. About 15 kilogram of textiles (net inflow) is consumed per person each year.

Introduction: Every year about 450 women in Sweden are diagnosed with cervical cancer, almost 200 die and thousands undergo surgery because of cell changes in the cervix. A HPV infection can lead to cervical cancer and therefor costs for the society. The implementation of a vaccination program against HPV is a way to avoid these costs. Aim: The study aimed to calculate the economic impact of the HPV- vaccination program for children in Sweden through a cost-benefit analysis. Method: In this analysis, status quo was compared with non-administration of the HPV-vaccine for the selected cohort of ten-years-old girls in Sweden.

The management of information is a significant competitiveness in companies. Companies stored and save information every day, and it is very common to save de information in different sources. This makes de management of information complex. To mange, monitor and analyze the information, companies can use a system called Business Intelligence. BI system is an analytical system that extracts and converts data into useful information that helps employees to make informed decisions.

A paranoid and shameful reading of Inger Christensens novel Azorno.The contagious feelings of paranoia and shame played a vital part in my first reading of the novel Azorno, written by the Danish poet Inger Christensen. In this essay, I?m letting those emotions direct the ?understanding? and analysis of the novel. In earlier research the focus has been to comprehend what the novel ?really is about?, and even though it has been mentioned that the form probably is a way to make the reader a visible constructer of  the novel?s ?meaning? the understanding has never been created by the affects that occurs during the reading.

The behaviour of consumers has changed rapidly during the last decade, and a healthy lifestyle and an environmental mindset has become part of everyday life. This is also something that has become prominent in the supermarkets, where the organic products are increasingly winning shelf space. Several consumer behaviour studies have shown that the attitudes towards organic products and labels are predominantly positive. According to traditional marketing theory, these kind of attitudes should affect consumers? purchase intentions in a positive manner, as well as the actual purchase behavior.

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.

Issues regarding the environment are commonly discussed in the media. The most common problem that is discussed is how to decrease the emissions of greenhouse gases by human beings. The municipality of Kristianstad has chosen to work with a project named ?Biogas Kristianstad? which purposes are to use all of the produced biogas as motor fuel and to speed up the introduction of biogas on the local market. This is in an effort to decrease the effects on the environment in the municipality of Kristianstad.

Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

Today's research on animal assisted interventions (AAI) has focused on the positive effects on humans. Dogs used for AAI are an expanding market, but the research on this area hasn't followed the increasing use. The few studies on dogs in this field mostly observed their cortisol-levels and are very ambiguous. I have observed the behaviour of dogs working with AAI compared to when they are off-duty to see how they are affected by their work. Their handlers where also told to make an assessment of the dog's emotions during the session.