The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The purpose of this thesis is to examine how power structures concerning gender and sexuality emerge through the use of language in the Swedish reality show Paradise Hotel. Of particular interest is the representation of heterosexual relations in the show. Because of its interest in the relationship between power, gender and sexuality, the thesis is based on theories from gender and discourse studies. The specific theories referred to are Michel Foucault?s understanding of power, stereotypes according to Stuart Hall, Yvonne Hirdman?s gender system and contract theory, Judith Butler?s heterosexual matrix and R.W.

The purpose of this paper is to explore the social worker?s perspective on working for the government as a professional in care of children, in relation to the family's right to self determination. The essay's empirical material is gathered from qualitative, semi-structured interviews with social workers who work with children and youth in communities and districts in Skåne and Stockholm City, Sweden. The analysis was conducted in line with theories of social constructivism. The results and analysis show that the interviewed social workers did not believe that the state has too much power over the citizen.

On the 8th of May 2007 a local power-sharing goverment consisting of Sinn Fein and the Democratic Unionist Party (DUP) was formed in Northern Ireland. The aim of this dissertation is to explore why the DUP, who in the past have opposed all forms of power-sharing decided to form a goverment and take active part in a power-sharing agreement. The study is based on a consociational theoretical framework developed by Arend Lijphart and further developed in a Northern Irish context by John McGarry and Brendan O'Leary. Using this theory the study seeks to understand the broad conditions surrounding the DUP's power-sharing. After a description of consociational theory and the road leading up to the Belfast Agreement,three possible explanations for power-sharing, based onconsociational theory are discussed.

Under de senaste tre decennierna har populära managementböcker erbjudit snabba och enkla recept för hur ledare ska leda personal på ett effektivt sätt. Dessa böcker har blivit bästsäljare och har inspirerat många ledare inför nya utmaningar angående personalfrågor. Kända managementförfattare har alltså stor påverkan för hur individ och ledarskap uppfattas i samhället, samt för att förstärka en viss vision om hur människors beteende borde utformas för att företagsmässiga mål skall kunna uppnås. Denna studies syfte var att öka förståelsen för populär managementlitteraturs maktdimensioner. Tre bästsäljande managementböcker från sekelskiftet analyserades genom en foucaultinspirerad diskursanalys, med fokus på styrningsmentalitet, disciplin och människosyn.

This thesis is performed as a case study, and has had the aim to study who has the power over cultural heritage, by studying the digitization selection criteria at KB and what influences there can be on the digitization selection process. The theory of the arm?s length principle, (Mangset, Kunst og makt, 2013) the professional model, (Rothstein, 2010), that digitization re-shape and re-contextualize cultural heritage material, (Dahlström et al. 2013), and different concepts will influence the digitization selection process has been used in this study. A qualitative research with document study and informant interview and e-mail interview has been conducted.

Our society has faced monumental changes and therefore our working life has changed as well. We are now in the twentieth first century and still our labor market is gender-segregated. Today networking is an important part of working life and one cannot emphasize enough the importance of having good connections in your network. Networking is now seen as an important tool when it comes to your career. In the past networking has been the men?s arena and it has almost been seen as a male institution.

This thesis analyses the 2005 UK presidency of the Council, and more particularly the negotiations on the future financing of the European Union. The purpose of the study is to discuss whether the holding of the presidency implies political influence for the member state. To analyse the power of the country holding the chair the thesis focuses on the presidency functions of brokering and leadership. The theory suggests that the influence of the presidency is derived from informational and procedural power resources, as well as some leadership resources, such as coercion and reward. A case study was used to analyse whether these power resources were used by the British presidency.

The aim of this investigation work " What was it called...Equality...? is to study a clinics current gender equailty plan from a gender approach and by a field survey see if, and in that case, how it can be improved. A connection between existing gender norms and gender power strukctures is applied in the results of this survey in order to illustrate their significance from an individual as well as a structural perspektive.The survey has been carried through by a field survey as well as a discourse analysis as method. Yvonne Hirdmans gender power system is on of the main theoretical points of departure.The results that I have achieved in this essay is that gender can be looked at in different ways within the labour market where women have the main responsibility over the family and are considered more nursing then men. Men on the other hand are thinking of their carriers and have higher salary requirements.

Syftet med uppsatsen är att utreda hur en organisation kan främja och tillvarata sin kreativa potential. För att finna svar på frågeställningen tog vi till en början till oss litteratur inom kreativitets-, organisations- och förändringsområdena och identifierade därigenom åtta viktiga, återkommande faktorer för att främja och tillvarata kreativitet. Dessa är vision, kontinuitet, delaktighet, mångfald, öppenhet, resurser, kunskapsförvaltning och motivation. Litteraturstudierna gav oss underlag för en kompletterande empirisk studie. I ett andra led gjorde vi alltså en kvalitativ studie för att visa på en praktisk lösning av problemet.

The purpose of this project is to get a fully functional, automatic steering system and a variable breaking system with an emergency breaking function to an off road vehicle. This off road vehicle is supposed to work as an aid in military situations. A team of two, Sebastian Attervall and Nichlas Gustafsson, got an order from Jonas Nyårds and the PreeRunners Project to construct a steering system that could manoeuvre an off road vehicle without any human involvement. To make this possible the vehicle would be guided by onboard sensors, cameras and computers. The team where also assigned to construct an automatic breaking system, there also no human would be involved.

This report deals with the theory and empirical evidence of how knowledge generated within a project is to be captured and shared with other projects and the surrounding organization, after the end of a project. A number of authors have highlighted knowledge management within a company as a key component in building a unique competitive advantage and knowledge should therefore be considered a very important resource within companies. The difficulties of ensuring that knowledge generated within a project can benefit other projects are many. The nature of the project form has been highlighted as one of the biggest problems, due to the fact that budget and time requirements often restrict the propensity to work with knowledge transfer. Other difficulties that this report highlights are in particular the lack of a knowledge sharing culture within the organizations, as well as human cognitive and psychological limitations and lack of tools design for knowledge transfer.

The aim of this thesis is to investigate how a valuation model of a Private Equity firm is interpreted into a management control system within the company's different organizational levels. A case study was developed based on the infra-net company Eltel. The management control systems developed by Malmi and Brown (2008)(1) was used to characterize the control systems at each organizational level. The building blocks of this system are planning, cybernetic, reward/compensation, administrative and culture. Miller and O'Learys (2007)(2) theory of mediating instruments and technology roadmaps was applied to analyze the mediating process of the valuation model.

The dependency of continuous electricity supply is high in the Swedish society today, at the same time no one is willing to pay for a too costly or over dimensioned power distribution system. The owners of the distribution systems are the ones responsible for this balance act of maintaining a high quality of electricity delivery to customers at a reasonable cost.In this master thesis a limited part of the primary distribution system (10 kV), owned by Mälarenergi Elnät AB and located in the city centre of Västerås, was chosen for a deeper analysis of its reliability. Its ability to handle outages of system components (N-1 and N-2 contingency analysis) was investigated to find out potential weak spots and parts of the grid that showed signs of being overdimensioned.The results of the performed simulations showed that in 74 % of the studied N-1 contingencies cases, consisting of outages of a bus bar in a distribution substation, the system could handle this without causing outages in other parts of the grid. For the N-2 contingencies 61 % passed the test. It was also found that one of the two included high voltage substations could alone supply the investigated part of the grid.