Syftet med denna studie är att jämföra hur förekomsten av resultatmanipulering ser ut i företag med olika ägarstrukturer noterade på de svenska börslistorna under åren 2005-2008. Vi har valt att definiera tre grupper av företag: familjeägda företag, företag ägda av investmentbolag och övriga företag. För att identifiera skillnader i resultatmanipulering väljer vi att jämföra medelvärden på godtyckliga periodiseringar hos de olika företagsgrupperna genom ett oberoende t-test, sedan utförs regressioner för att försöka förklara potentiella skillnader. Studiens resultat visar i likhet med tidigare forskning att förekomsten av resultatmanipulering är lägre i familjeföretag i jämförelse med övriga företag. Vårt resultat tyder även på att det inte existerar någon signifikant skillnad mellan företag ägda av investmentbolag och övriga företag vad gäller förekomsten av resultatmanipulering..

Generally, the economic health of Swedish roundwood truck transport companies has not been good. Profitability is important for maintaining the stability in the transport business, which is a condition for long-term transport planning in the forestry sector. The scope of this study was to identify probable factors influencing the profitability of roundwood truck transport companies and quantify the influence of these factors on economic results. The study was carried out at a major roundwood truck transport organisation in mid-Sweden and was implemented in four steps. In the first step economic results from the haulage contractors were collected and a random sample was taken from accounted net margin for the account year 2005/2006. In the second step hauliers were interviewed to identify probable success factors. At the third step data for identified factors were gathered through a questionnaire.

Objective: The study will investigate whether cash liquidity have a negative affect on profitability and share value of companies, listed on Nasdaq OMX Stockholm 2008-2011. Part of the purpose is also to show if the industry risk is of importance for treasury management of these companies.Method: The methodology for the study is key analysis through hypothesis testing and regression analysisConclusion: The liquidity ratio affects profitability in a negative direction on the entire sample. No other conclusion can be drawn..

Background: A debated subject in today?s society is CEO compensation. Companies which give the CEO compensation mean that it motivates them to maximize the company?s return. The compensations are based on various types of variables, such as financial measures and financial ratio.

The aim of this study was to describe how nurses cope with their daily stress at work. A literature review was made to answer the research question, data was gathered from two databases; Academic Search Elite and Medline (via Pubmed). The result which was based on 20 scientific articles showed that nurses used problem-focused and emotional-focused coping strategies to deal with the stress at work. Most of the nurses used emotional-focused coping strategies by practise some kind of physical activities, avoid and take distance from the problem. Using these strategies was negative correlated with burnout and psychological health.

The aim of this study was to detect antibodies in swine serum against proteins in soy beans, wheat, oat and barley. Two methods were used: agar gel immunodiffusion test (AGID), and SDS-PAGE followed by immunoblotting. The sera examined originated (I) from piglets younger than one week (negative control), (II) pigs from a feed trial with soy bean in a herd with PMWS, and (III) pigs inoculated with Brachyspira hyodysenteriae and Escherichia coli after being fed with soy. The AGID-test was negative concerning all examined sera which were analysed against proteins in soy bean, wheat, oat and barley. In the experiment based on immunoblot antibodies were demonstrated within all three groups of examined pigs.

The study is based on three Swedish novels published in 1945,1956 and 1964, and three Swedish novels published in 1998, 2008and 2009. The aim has been to investigate how librarians are portrayed in Swedish literature, as well as a comparison between the older and the newer literature. What librarian images are portrayed in the analyzed literature? Is the portrayal mostly positive, negative or neutral? Are there any clear differences in how librarians portrayed in newer and older Swedish fiction? If so, what are they? The method used has been qualitative content analysis where relevant paragraphs have been coded and divided them into categories of appearance, personality, and professional identity. The conclusion is that the librarian is often portrayed as an intellectual and somewhat high-strung bibliophile.

The aim of the study was to illustrate how music therapy can be used in the care of patients with schizophrenia and other psychotic illness.The method used was a literature review. Scientific articles were searched in PubMed, Cinahl, PsycINFO och Scopus databases with an outcome of ten articles, with in total 330 participants, that underwent quality and outcomes analysis.The results showed that music therapy could provide potential improvement in the patients' social functions and that it could also improve negative, some positive and general schizophrenia and psychotic symptoms in some patients. The form of music therapy used was often creative music activities with music therapist, with or without structure, or individually customized. The length of treatment varied widely. It was not possible to draw conclusions about which type of music therapy was best.

The housing estates in the outskirts of Sandviken, consist of relatively large scale apartment buildings. This report, that is a B.A. thesis at 10 Swedish university points, aims to investigate and describe the opportunities to improve safety and security for inhabitants in Norra Björksätra. The purpose with this report is to make Norra Björksätra to a more attractive place to live in, by changing the negative trends in the area. Since demolition of at least some of the houses could be of current interest in some years; the purpose is also to investigate whether demolition or renewal of the area is the best solution.

A great importance for the future of municipalize is the ability to attract and retain the younger part of the population.  For the Tärnaby area (a famous tourist resort for alpine skiing), a part of the Storuman municipality, this is a problem, and with a possible mining establishment job opportunities will be provided. In this study I have examined how young adults related to the Tärnaby area have reasoning about stay or move from the area and what may get them to move back.What is the area´s place identity and is it attractive for the respondents? Can a mining establishment change the negative population trend? The results showed that the respondent have a strong connection to the area and the identity of the place. A large proportion of the respondents indicated that they wanted to move back to the area of Tärnaby, if it was possible, due to work-related causes and social relations at existing place of residence. The respondents approach for a potential mining establishment is both of positive and negative sense.  However, a mining establishment is considered by the respondents to be of great importance for the future of the Tärnaby area..

The present study examines the demolition of a house on Hammarkulletorget in 1996 and the discourse of Hammarkullen, Gothenburg(Sweden), drawn from the perspective of historicization [?historisering?]. I have examined how the past played role inpresentations of Hammarkullen and how the past affected the decision to demolish a house. By examining which role the neighbourhood?spast time played in the perception of the neighbourhood, the thesis aims at providing a better understanding of howthe past can influence and legitimize major changes in the urban environment.In the early 1980s the image of Hammarkullen as a victim of negative publicity is established and this reputation lives beyond thesimplistic and negative descriptions themselfs.

Today, there are a number of different models and methods used to estimate the equity value of a company. A common tool for valuating stock prices is the usage of different multiples. This is a method used to determine the value of a company, by examining and comparing the financial ratios of relevant peer groups. The disadvantage with this method is that it does not take all the important aspects, such as risk, investments and capital structure, into consideration. However, this study investigates if the key value, called discounted cash flow (DCF), can be integrated with the valuation of the multiples.

Att sälja en journalist ? Hur dagstidningar marknadsför sina journalisterWritten by: Jonatan Fjelstad & Viktor MölneBachelor´s degree of JournalismDepartment of Journalism, Media & Communication.Autumn term 2013University of GothenburgThe purpose of this study is to determine if Swedish newspapers has increased the visibility of their own journalists between the years 2000 and 2012 and if that?s the case how they have done so. By doing so we hope to shed some light on how individual journalists are increasingly personalized and how this can be part of the newspapers branding strategy. The journalist?s personal brands have been the subject of more research lately.

In this essay I have studied how the kid?s school start are described in picture books. The studied questions are: How the school is described in these selected picture books; what feeling does the main character have into the school start; how the teachers are described in this selected picture books and how are the power relationship described in these selected picture books?The method I have chosen for this essay is a discourse analysis of seven selected picture books with the meaning of starting school. All books studied are written during the 1990 and forward.

Background: The basis for a price valuation of a company is dependent on both its assets net worth and earnings calculations. While the assets are an important part of the valuation of a company, it is important that the valuation is reliable and resource usage can be measured and allocated to each time period. Purpose: The purpose of this essay is to illustrate the difficulties when valuating and allocating own produced fixed assets. Accomplishment: We have chosen a case study where the aims are to understand and explain the difficulties with valuating and allocating own produced fixed assets. The research is based on nine personal interviews.