I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

Background: A large number of companies works as a link between manufacturers and final users. These companies buys and stores goods to be able to deliver when a need comes up later in the chain. The storage could have a negative effect on profitability and therefore places great demands on the management control systems. ABC as a method has been used with some success in manufacturing for over ten years. In wholesale companies the method is not frequently used.

This report is about the impact climate change has on the water and sewage systems in general, and the situation in the municipality of Karlstad in particular. Which vulnerabilities are linked to water and sewage systems with regard to climate change and extreme weather situations, what are the possibilities to adapt the system to this and what significance does climate adaptation of the water and sewage systems have in relation to sustainable development?To answer these questions I have studied literature on the subject and interviewed several people who work with these types of questions. The answers I have received state that there are a multitude of vulnerabilities linked to the water- and sewage systems, but that there are also many strong interests which strive to take measures and adapt to a changed climate. I have also come to the conclusion that the starting points and views of the possibilities to act differs between the people that I have interviewed, but that theses problems are built into the concept of democracy..

The thesis aims to describe the current sales climate in the context of complex sales in business-to-business. The purpose is to increase the clients knowledge of sales and test the clients hypothesis that the sales climate is changing from Solution Selling to Insight Selling, further the thesis aims to contribute to the scientific debate of sales. Solution Selling is characterized, as the name suggest, by selling of solution to the customers needs. With Insight Selling the seller has a provocative approach towards the customer and the seller is searching for customers in the need of change. This is a qualitative study conducted with eight interviews and one focus group.

Syftet med examensarbetet är att tillföra ny kunskap inom den svenska earnings management forskningen genom att undersöka kapitalstrukturens eventuella korrelation med earnings management. Uppsatsen har en kvantitativ metodansats, paneldata regressionsanalys används för att genomföra studien. Arbetet grundar sig i tidigare forskning på earnings management området. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgår från 231 företag listade på den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.

In today's producing companies, there is a high demand on early integrated productdevelopment. One way to facilitate communication between departments and collaborationbetween people and thereby enable early sharing of product information within the companyis to use PLM, Product Lifecycle Management.The CAD environment at Scania is at the moment being upgraded from Catia v4 to Catiav5. In this stage it is important that also the interacting computer systems in Scania?s PLMenvironment are adjusted and in the future join the development. Scania has an idea of howthese systems will be developed as the transition from Catia v4 to Catia v5 is being carriedout.

The aim with this thesis is to study the risk management in construction projects at the Swedish Road Administration, SRA. Furthermore, the aim is to find the effects of the risk management. The theorem of this thesis is that the positive effects of the risk management in construction projects create additional value to the project. These additional values are that the project itself becomes resilient and that the project goals are achieved without any significant disturbances.This thesis shows that the risk management in construction projects do not follow the guidelines set out by the SRA. This is due to a lack of education in the method and a difficult method all together.

During the last decades the Swedish local party systems have gone through some considerable changes. The number of parties present in local party systems have increased and in some cases even doubled. This makes coalition building between parties complex and parties will be forced to rethink their coalition strategies and adjust to the new circumstances. Theoretically, coalition building has often been considered and applied to national data and there have been just a few attempts to develop and theoretically explain coalitions on a local level. Thus the aim of this paper is to use different theoretical approaches to local data to test the significance of traditional coalition theories.

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

Since feeding fodder crops to dairy cows is a heavy and time-consuming but often disregarded line of work, this study wishes to view the different possibilities that are currently available to decrease the time to feed and apply this knowledge on an existing farm. For this purpose, four farms have been studied due to what feeding systems that are currently used and how long time the feeding required. The occurring systems are either mobile, i.e. a feed mixer operated by a tractor witch feeds the cattle via a drivable fodder table, or a stationery mixer, i.e. an electrically powered mixer which fills an automatic feeder.

Hållbarhetsbegreppet har fått allt större betydelse. I bankvärlden, är det inte en fråga om, utan hur ett företag ska arbeta med hållbarhet. För att uppnå hållbarhet är det viktigt att förstå hur en strategi måste genomföras, ständigt utvecklas och kontrolleras, för att resultaten ska följa i enlighetmed de strategiska målen..

The purpose of this thesis is to investigate if there are environments that use some kind of central authentication system within institutions/schools. The hypothesis is that an institution not using a form of central authentication service has more need for maintenance and as such is considered a higher cost for the organization. The gathering of data has been done through interviews with technical personal at Blekinge Tekniska Högskola and Linköpings Universitet. Based on the technical background of the authors, and the system limited to discussing Windows and UNIX operating systems, a discussion and analysis of the systems working today has been done, with emphasize on the hypothesis..

The aim of this thesis is to describe and evaluate the usability of two Swedish systems, Sofie and Carlotta, which are used to organize and present data regarding museum objects on the web. This thesis also presents how objects are described and made accessible to the public in the two systems. To evaluate the usability, a heuristic method combined with Systematic Usability Evaluation has been used. The description and accessibility of object representations in the systems are evaluated using indexing and classification theories from the field of Library and Information Science. Additional theoretical background that has been used is how users search and browse information systems.

This thesis deals with classification of the subject field history of medicine. The two classification systems SAB and NLM are compared in order to find out which one is the most adequate to organize a small collection of history of medicine. SAB and NLM are the two most commonly used classification systems in medical libraries in Sweden today. NLM classification system specializes in medicine and SAB is a universal classification system. Our purpose with this study is to find out the pros and cons of each system, whether the systems treat the subject history of medicine in a satisfactory way and what kind of classification system that is better for this assignment, a specific one or a general one.

In the future network-based Swedish Defence (NBD), attaining information superiority will be of great importance. This will be achieved by a network of networks where decision-makers, information- and weapon-systems are linked together. As a part of the development of NBD, we have performed a study of user interface design for a future network-based tool package for analysis of sensor systems, referred to as the C2SR-system. This thesis was performed at Ericsson Microwave Systems AB, Sensor and Information Networks, during the autumn 2002. A pre-study concerning the requirements of usability, trustworthiness and functionality of a user interface for the C2SR-system was performed.