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.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bygghantverk, 22,5 hp, 2015..

The aim of this study was to measure the castration coverage and the attitudes among people towards castration in an area in Lilongwe, the capital of Malawi, where a castration program has been running for a few years. Another aim was to review the literature to examine the link between castration coverage and rabies prevalence. Two areas (Area 25 and Area 23) in Lilongwe were studied through standardized household interviews. In Area 25, a non-governmental organization had been castrating dogs weekly to twice weekly for free for 3 years. In Area 23, no official organization had done castrations, and this area therefore acted as a control in the study.

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 need for second language learning is increasing in today?s multicultural and globalized society, and adult studies are becoming more common. Teachers must encourage all students, and all schools need to promote equality. Motivation is one of the most important factors for positive learning and progress, and it can be helpful for second language teachers to know more about this subject. The aim of this study was to examine which motivational factors that influence adult immigrants to learn Swedish through SFI education in Sweden.

The purpose of this study is to compare the economic differences between withdraw of forest fuel and withdraw of pulpwood in first thinning, to see which method gives the maximum profitability (income - cost). Another purpose is to investigate the economic impact of the thicket cleaning. The study compares four different methods: i) pulpwood output with thicket cleaning, ii) pulpwood output without thicket cleaning, iii) forest fuel output with thicket cleaning and iv) forest fuel output without thicket cleaning. The study was conducted in a 30-years old stand, dominated by spruce, outside Harg in Uppland. The method that generated the best economic net income was pulpwood without thicket cleaning. It generated a positive net of 1,383 SEK per hectare. Forest fuel output without thicket cleaning also generated a positive net in 720 kronor per hectare.

To establish sustainability reports is an increasing trend for more and more companies. This has led to a spread of the international framework Global reporting initiative, GRI, guidelines to make a sustainability reports. This trend has got a lot of critics from various stakeholders who believe that companies in these reports communicate the information in a way of window dressing. Both negative and positive information has to be represented according to GRI: s principle of balance.  Window dressing is created by adding a greater emphasis on the positive information. The researchers review the context of the negative information to study the extent to which it is reported and whether there are patterns and variations in the reported information.

Hydrotherapy is a relatively new area when it comes to treatment and prevention of different problems in dogs, but an area that is growing in popularity. In Sweden, the person who performs hydrotherapy on dogs doesn?t need veterinary education, which is the case in some other countries. What makes hydrotherapy advantageous is that water has an ability to provide an environment where injured body parts can be supported, which means that rehabilitation can start early without the risk of affecting the injury and in the same time relieve the pain for the patient. There are only a few studies of hydrotherapy on dogs and these studies focus on the physical health of the dog.

This study was aimed to investigate why team sport coaches use group training as a part in their build-up training. Issues covered in this study are: "What motives have coaches in team sports that use group exercise as part of the build-up training?" and "What are the positive and negative aspects experienced trainers of using group exercise as part of build-up training in team sports?". It was a qualitative study, seven interviews were made with team sport coaches that has used group training as a type of exercise in their built-up training in collaboration with Friskvårdskompaniet. The results showed that the reasons why group exercise were used was different from coach to coach for example one motive was to increase the players physically ability.

This study deals with teachers ideas about the physical environment of a mobile preschool and how it affects children?s learning. The essay describes how the preschool bus is decorated and how a normal day works in the mobile bus. The survey was based on the following questions:Are there disadvantages and advantages in terms of physical environment in the mobile preschool from an educator based perspective?What are the teacher?s thoughts about the impact on children?s learning in terms of the physical environment on the bus?Summary: To answer my questions I have participated in activities during the day and I have used the interviews to find out the teachers thoughts.

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.

This thesis investigates the dynamics of the relationship between a leader and the followers within a chosen organization. The research on leadership has generally been focused on the leader, and consequently treating the followers like passive subordinates. We pursue a more multidimensional view of the subject, meaning that leadership descends from an interaction between leaders and followers, which makes it relevant to study the dynamics of the relationship from both perspectives. We chose to do a qualitative case study on a middle- and preschool which has won a price for being an ideal place to work at. This price peaked our interest to investigate why the relationships are highly functional in this particular organization.

The aim of this study was to examine the differences in experience of the dental hygienist education between newly examined dental hygienists born abroad and born in Sweden. A quantitative study was performed. The questionnaire was sent out to all dental hygienist (n=162) examined in Sweden 2006, except newly examined dental hygienists in Karlstad University which is a distance education. The number who answered after the reminder was 102 respondents, 24 born abroad and 78 born in Sweden. The questionnaire contained 20 open and closed questions.

The purpose of this thesis is to investigate the two new phenomena; the pricing model Pay-What-You-Want (PWYW) and the launch of daily newspapers in the iPad. A quantitative study was conducted in order to examine what would happen if the PWYW-model where to be used by a daily newspaper for its iPad product, and what this would signal to consumers about the brand in terms of brand association and brand attitude. Furthermore, we have investigated which of these factors that are affecting willingness to pay in this PWYW-situation. Moreover, a secondary purpose was to test the two possible presentations of the digital newspaper in the iPad; Product and Access ? and how the results differed between these two.