Tidigare studier har visat på att en finansiell kris leder till en minskad förekomst av earnings management som anses vara ett stort problemen i modern redovisning. Denna uppsats undersöker earnings managements förekomst bland svenska företag och hur den påverkas av en finansiell kris samt om det finns skillnader mellan olika branscher. Vi använder en modifierad variant av Jones modell för att mäta de diskretionära periodiseringarna, som likställs som earnings management, och jämför sedan förekomsten av earnings management före och under krisen samt mellan de fyra branscherna som studerats. Vi finner inte några skillnader i earnings managements förekomst innan och under finanskrisen men vi kan se att branschen Sällanköp i större utsträckning än övriga studerade branscher bedriver earnings management. Vår förklaring till detta är att övervakningen av företagens redovisning är generellt sett bra vilket minimerar möjligheten att bedriva earnings management men att det kan finnas brister för branschen Sällanköp..

I have conducted a qualitative study were the aim was to understand how the freedom of choice act in eldercare is handled at a municipality level as well as a national level and the effects that can occur. The methods I have used for this study is a document analysis and semi-structed interviews.     I have conducted semi-structed interviews with three professionals in the eldercare organization in a large municipality in the south of Sweden, I have also conducted a phone interview with a representative from Socialstyrelsen. The professionals that I chose for my study was a chief of staff, an aid case worker and a person who worked in the municipality with the implementation of freedom of choice act.     The study shows that the work quality is expected to rise with the freedom of choice as a consequence of the customer and performer model and will give the caretakers a higher level of influence. The study also shows that the municipality will get a greater responsibility and the aid case workers will get extended tasks though they will have to inform the caretakers regarding the options and they will also be mediate between the caretaker and the performers. However the study also show concerns regarding rough traders whose aim is to make money and does not have the same rehabilitation agenda.     There are also concerns for those who can´t chose for them self though they will not be able to be a part of the freedom of choice act in the same way and that is something the municipality needs to work out a system for.

The purpose of the study is to observe how the participants of the study interacted musically through verbal, non-verbal and musically resonant expressions. Verbal communication was expressed in discussion of the music's tempo and to clarify for ensemble participants from where they we?re going to play and sing. Non-verbal communication could be used to gesticulate an instrument or a melody. For example, the movement of a hand could symbolize notes on a musical stave to indicate the notes placements.

A vulnerable group in society is people with ASD (autism spectrum disorders) or autism. This group seems to increase, mainly due to genetic factors but also environmental problems. Medical research has accelerated in the U.S. and Europe. The biggest problem for people with disabilities is the inability to communicate, both verbally and socially.

Att sätta personalen i fokus en modell om att möjliggöra för medarbetare? En fallstudie av Svenska Mässan.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Ip-telefoni.

Due to an increasing global market with a growing competition and an escalating technologydevelopment the demands on companies today are increasing. To maximise the output fromtheir recourses they need to be more efficient. The research on product development and how toensure the efficiencies in the process are extensive and companies could by adapting andimplementing the result of this research use its benefits.This master thesis is made for Knightec AB with the aims that through interviews anddiscussions with three companies investigate, collate, justify and give proposals for productdevelopment process together with supporting methods and procedures for technical projectmanagement. Besides Knightec AB three other companies located in Sweden has beenparticipating in this study. Through semi structured interviews and discussions in focus groupsinformation from the three involved companies were obtained.

Trading based on technical analysis has its roots in the U.S. financial industry where it has long been common practice, in Sweden however the trading style has not had the same impact. Based on the results from the preliminary study we believe this is about to change and that the topic therefore requires further studying. Several online stockbrokers today provide information and tools for technical analysis to their clients. As the list of indicators to use for creating strategies is so immense it is interesting for an investor to know what actually could be the basis for a profitable investment strategy.

The management of assets in organisations today can be a challenging task and optimising their usage is critical to ensure maximum profit. For rental businesses offering tangible products efficient management of movable assets are an essential part of the business strategy. The main purpose of this study is to investigate how asset management and asset information management can be carried out in rental businesses and in what ways information technology can support it. By doing a literature review combined with a case study where three rental businesses and their use of information technology were examined we could identify several important aspects regarding asset information management. The results we have found is that rental businesses with a high degree of digitization in existing asset information management systems are able to rationalize existing work processes, which in some ways changes the roles of employees.

Humankapital blir en allt viktigare resurs för företag då utvecklingen går mot en mer kunskapsorienterad ekonomi. Medarbetares kunskap, motivation och förmåga kan därför, i linje med utvecklingen, skapa konkurrensfördelar för organisationer. Talent Management har utvecklats för att möta förändrade krav på arbetsmarknaden samt för att ta tillvara på medarbetarnas förmågor. Syftet med denna studie var att belysa hur tre företag i en kunskapsintensiv bransch, revisionsbranschen, praktiserar Talent Management samt analysera och förklara vad som format dess praktik. För att uppfylla syftet har studien haft ett deduktivt angreppssätt där tidigare teorier analyserats mot studiens empiriska information.

The purpose of this essay was to determine whether signs as alternative and augmentative communication is one possible resource for children?s language development. Based on my research questions How educators perceive the importance of SAAC as possible resources to enhance children's communication?, For which children is SAAC used? and How does educators perceive child?s best in communicative interactions? have I interviewed six educators in two different kinds of municipalities with different kind of positions.In my background I lift the importance of communication for the human being, what happens to the children who doesn?t get stimulated to their language and child?s best. My literature has shown that children need to have an incentive to acquire a language and that SAAC is mainly created for children with special needs.

This final year project is dedicated to investigate the problem domain of system maintenance management. The purpose is to find problems in the system maintenance management of today. Whether there is any problem that can be elicitated in the requirements engineering?s phase that could help to obtain more maintenance management friendly systems and if it is not possible to obtain more maintenance management friendly, what else can be done?It has been learned that there are many problems today in the problem domain and the most great ones are the system documentation, stress and a systemknowledge lack among developers, system managers and system users.The requirements that have been found for this problem is good documentation, and use of simple solutions in the creating of the system..

Corporate spending on information technology is persistently increasing and a majority of companies are currently employing an intranet. Intranets have implications for internal communication but are also instruments for the dissemination of corporate culture. Existing research on intranets and corporate culture is limited to Swedish organizations within the industrial or IT-sector and to foreign companies. The purpose of this study is to understand how or if corporate culture can be embedded into an intranet. Specifically, this study addresses the research question: How is corporate culture communicated via an intranet in a Swedish service-sector company? We perform a qualitative case study and find that communication on intranets is still characterized by a traditional top down approach.