The purpose of this study was to examine earnings quality and earnings management in U.S. ex-post failed firms. A quantitative study was made, using the Modified Jones Model, to identify abnormal accruals up to six years before bankruptcy. 9 003 continuing firms and 187 bankrupt firms, active sometime between 1990 and 2010, were examined. The study concludes that U.S.

Throughout its wide distribution in the northern hemisphere, the golden eagle occurs in a diverse range of environments, e.g., mountainous, forest and open areas. The literature on juvenile golden eagles is limited, and this study provides further knowledge on habitat use and ranging behaviour during the post-fledging period in boreal Sweden. A total of 14 golden eagle juveniles were tagged with GPS transmitters during 2010 and 2011, and nine could be followed during the entire post-fledging period from fledging until migration. The juveniles fledged at the end of July and beginning of August and initiated migration during October and beginning of November. The length of the post-fledging period, until migration started, ranged from 49 to 97 days. During this period, the juveniles? distance from their natal nest and their GPS height increased with time as their flying abilities developed.

Background: The numbers of crime towards women are increasing in our society. It is the medical caregiver?s responsibility to take care of these women when they are seeking help post assault. The caregiver?s task is to provide good care and performe a forensic evidence examination.

This thesis intends to examine the role of the city, Dublin, in the Irish economic growth during the 1990s. It is a case study where Dublin is compared with current theories on post modern cities as growth machines and increasingly prominent actors in the global context. The study has an interdisciplinary approach but focuses on political science issues such as power distribution, global-local governance and local political organisation. It is a theory driven study that also intends to add aspects to the understanding of the cities of our time. I argue that Dublin has faced a lot of changes during the last decades in accordance with the post modern city.

The purpose of this paper is to study the connection between Taoism and analytical psychology. This is done by descriptive text analysis of post-jungian literature. Often mentioned when searching for the inspirations and influences on analytical psychology we find references to alchemy, Buddhism, Gnosticism, Hinduism and the hermetic tradition. More seldom do we meet any references to Taoism. My aim is to investigate what gravity do the post-jungians attach to the taoism influence on C.G.

Nuclear power production carries potential risks both for the environment and for the work force. Different safety measures are employed and they stem from local rules as well as from regulatory authorities. This work describes the development of a safety promoting tool at Forsmark Power Plant, one of Sweden?s three Nuclear power plants. We describe the development of a computer based system for Pre-Job Briefing and Post-Job Debriefing.

The thesis explores the meaning of the concept "children's best" in relation to the social Swedish parental insurance debate from a post-structuralist view. The main material has been taken from daily news papers and the methodological as well as theoretical basis is provided for by Laclau & Mouffes discourse theory. In particular has the concept "empty signifiers" been of use when investigating "children's best" as a strong argument on both the "pro" and "against" sides of the debate of an individualized parental insurance. The theoretic purpose of the thesis is also to examine the poststructuralist/feminist dilemma in order to approach a more pragmatic and useful model of the two combined provided by Alcoff and Fraser. One conclusion is that "children's best" may never have an objective answer and will be a changing concept in time, ideology preference and discoursive field.

This essay describes the philosophy of science that Thomas Kuhn puts forth in his work The Structure of Scientific Revolutions. The question is, does his description of the scientific paradigm work as well today as in the examples he gave in the book?The conclusion is that there are certain factors that make for a number of differences between science today and, for example in the seventeenth century. There is also a growing theory or vision of a post normal science laid developed by among others Jerome Ravetz. This theory or vision is an idea of a science close to peer-communities and fast as well as critical decisions involving opposite values..

?Coming from Sweden and you haven?t heard of it?? Detta citat exemplifierar den självbild som det post-kommunistiska profileringsarbetet tenderar att präglas av. Bristen på insikt känns påtaglig under ett möte med en högt uppsatt tjänsteman inom Pärnu Development Department. Denna problematik skall dock inte förlöjligas utan måste sättas i relation till de omständigheter som skapat den.De tidigare socialistiskt präglade staterna har varit tvungna att anpassa sig till markandsekonomin med förändrade efterfrågemönster och nya konkurrenssituationer. Dessa förhållanden kan verka självklara för ett västeuropeiskt land, men för ett post- kommunistiskt land där marknadsföring och destinationsutveckling i princip inte existerat, var de här förutsättningarna något nytt.

This essay concerns the interpretation of house plans in three-aisled longhouses and hall-buildings, in Scandinavia during Iron Age. Full scale house reconstructions need a better basis of interpretations to understand the patterns of roof supporting post holes in excavated house plans. This has led to the thesis, presented here, that the layout of house plans during Iron Age is based on geometrical proportions. In order to prove this, geometric house plans were applied and compared with excavated house plans in 11different case studies, including the fortification of Fyrkat Denmark. It was found that all house plans in the case studies indicate, that the geometrical proportions 1:2, 1:3 and 2:3 of a given circle must have been used for the basic layout of the roof supporting post holes, using a compass and a straightedge.

Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

Impact AB är ett nystartat företag som specialiserat sig på att rekrytera svensk personal till norska företag.Impact AB inriktar främst sin verksamhet mot företag med 30-500 anställda inom teknik, ekonomi och försäljningsområdet som har ett behov av att anställa akademiker.Ändamålet för denna uppsats är skaffa information om hur företag, både svenska och norska, reagerar på olika kontaktmetoder när Impact AB som ett nystartat företag erbjuder sina tjänster. Detta för att Impact AB på ett effektivt och framgångsrikt sätt ska kunna utöka sin kundbas. Erhållen information om vilka metoder som är mest framgångsrika gör att Impact AB kan fokusera sin marknadsföring på rätt sätt för att spara både tid och pengar.Fyra olika metoder har använts för att få information om företags reaktioner. Dessa metoder har använts på liknande sätt både i Norge och i Sverige.Metod 1: Utskick via e-post med uppföljning via telefon Metod 2: Uppringning utan föranledning s.k. cold calling Metod 3: Enbart utskick via e-post Metod 4: Direktmarknadsföring via utskick med post och uppföljning via telefonUndersökningen var kvantitativ.

Since the beginning of the 1990s, Swedish society has gone through a great change. Firstly with the personal computer and then with the internet moving in to everyday life, a new arena for interaction with society evolved. Work, education, doing bank errands and reading or discussing the news, just to name a few, now all take place in the virtual world online. Not to mention social media sites such as twitter, instagram or facebook, the last of which has over half of the Swedish population represented as members.   Companies, corporations, interest groups, political parties and politicians must be aware of the massive impact that a post spread through social media can have.    This thesis will, with the text analyzing tool, argumentation analysis, and on the theoretical platform of political communications theory, analyze three of the most viral Swedish political posts spread over 120 000 times each, to see if there are any combined qualities that point to the fact that there is a formula for getting a post to become a viral success on social media.    The main result showed that of the three posts analyzed, all were built up around a factual thesis, argued for with foremost example arguments, not only appealing to the logical branch of argumentation but also to the ethical, and that they tended to be of high relevance and sustainability. The conclusion must therefore be that these are all qualities that tend to be of relevance for making a political post on social media into a viral success..

Background: Running economy is one of the key factors to achieve top performance in endurance events. Little evidence exists for improving running economy using high-intensity interval training while running. Objectives: The purpose of this study was to examine how HIIT affects running economy and VO2max. Method: 14 well-trained athletes (age 35 ± 8,9 years, height 175 ± 11,7 cm and weight 69 ± 12,2 kg) were divided into two separate groups (HIIT and Control). HIIT group performed 3 HIIT exercises every week for 4 weeks and Control group continued with their separate training programs consisting of mostly traditional endurance training. Results: Running economy showed no improvement in HIIT (pre 38,62 and post 38,62 ml/kg/min, p=1.00) but Control improved (pre 45,41 and post 43,37 ml/kg/min, p=0,03). VO2max decreased in HIIT (mean 61,32 to 60,84 ml/kg/min) and in Control (mean 61,99 to 58,47 ml/kg/min)..

The purpose of this study was to examine people's experiences of self-medication with cannabis in relation to post-traumatic stress disorder and professions? opinions of cannabis for medical use. The study focuses on norms and values as well as its impact on individuals. A qualitative approach was used with thematically open interview questions, in order to gain an insight into the interviewees? reality and their experiences.