Prior studies have shown that earnings management can be used either to inform or to mislead investors about the future performance of a company. However, few studies have examined the impact of earnings management on forecasting return on equity (ROE). The aim of this thesis is to investigate whether the ability to forecast next year's ROE is improved when taking earnings management, measured as discretionary accruals, into account. This is examined by comparing a forecast model that takes the magnitude of discretionary accruals into consideration with a model that does not. The study is based on companies that were listed on the Stockholm Stock Exchange during 2002-2012.

At night, the visibility is reduced and the demands on the driver increase. A safety system that enables the driver to discover warmer objects in the surroundings when the visibility are reduced, such as the Vision Enhancement System (VES) contributes to safer night-time driving. Since the benefits of this system are established, it is of interest to investigate different design aspects. The VES display has in earlier studies been positioned in front of the driver but different display positions such as peripheral placement should be evaluated. The present simulator study is an investigation of the effects of different display positions inside the car.

This thesis examines why working time preferences differ between workers and nations, and explains the effect of working time regulation and working time flexibility on negotiating work-life balance. In five separate sections the following working time issues are examined: the number of hours worked by workers in Europe; factors affecting individual working time preferences; how working time preferences are negotiated in the national industrial relations systems of Sweden, France and the United Kingdom; how the institutions of the European Union have influenced working time negotiations through the Working Time Directive; and the benefits and practices available to organisations implementing working time flexibility. Broadly this paper views working time preferences as being a highly personal and influenced by factors such as wages, taxation, culture (national and workplace) and non-work responsibilities. It is argued that negotiating a preferred working time pattern is essential to achieving work-life balance and when such a balance is achieved, workers are more healthy, motivated and committed to their employer. Essentially this provides an incentive for businesses to voluntarily implement working time flexibility beyond the regulatory standards..

In this study, emphasis was situated around pupils? expectations regarding body shape and physical proficiency among teachers within the subject of physical education. Additionally, possible outcomes of failure to uphold such demands were put in relation to aspects of legitimacy. To enable such study a qualitative study including semi-structured interviews was conducted and carried through, involving six pupils in the third grade of upper secondary education. The pupils were mainly selected through a convenience sample with.

This thesis analyses the problem of how to organise a multidisciplinary domain of knowledge like architecture. The study is both theoretical and empirical. The theoretical part include discussions of theories of knowledge organisation. Two different principles of classification were examined in relation to the domain itself, as well as in relation to the educational programme at the School of Architecture at Lund University and comparable schools in Sweden. The empirical part is a case study carried out at the School of Architecture at Lund University.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

AbstractTrängregementet in Skövde Sweden, had send a request to the university of Jönköping by one specific purpose, the reason was if someone would like to do a bachelor thesis to investigate the regiments? internal communication. The aims for this study is by a qualitative method investigate the regiment?s internal communication. Focus is on quality and to be able to access the core, semi-structured interviews with the management, information office, officers and soldiers were accomplished.

The purpose of this master?s thesis is to gain insights into students? usage and attitudes towards electronic articles and electronic books and how students feel about a change from print collections to digital collections at Växjö University Library. The main questions are: How do different groups of students use the library collections of electronic articles and electronic books? What factors influence the usage of the library collections of electronic articles and electronic books among students? What are the students? experiences of reading electronic books in comparison with reading print books? What would different groups of students think if the literature they need for their studies were purchased in electronic form instead of print? To answer the questions a user study was carried out at Växjö university library. A web survey was sent to students that had a library card and an email address registered at the library.

Background: Bone anchored hearing system is a surgically implantable system for treatment ofindividuals with hearing loss. The Softband is intended for patients who can benefit from a boneanchored hearing system but who are not yet suitable for implant surgery.Objective: The aim of this study was to investigate whether an adhesive bone conductor, Adjoin, canbe used as an alternative to Softband.Material and Method: Twenty adult subjects with normal hearing participated in the study.Measurement of functional gain and speech intelligibility was performed with Softband and Adjoinwhich then were compared. A questionnaire was answered by the participants after the measurementsthat treated their subjective experiences with each option.Results: The objective measurements yielded no overall difference between Softband and Adjoin forthe group studied. The subjective results showed differences in the perceived comfort as well as whichof the two bone conductors that would be preferred to use in everyday life, with Adjoin being thepreferred option. No difference was detected on participants perceived gain, sound quality and speechintelligibility.Conclusion: Based on the measured results, Adjoin seems to be a suitable alternative to Softband.However, there are questions about how Adjoin works with long-term use..

The purpose of the thesis is to investigate and analyze how three different actors linked to the urban transformation in the city of Kiruna, in this case LKAB, the Municipality of Kiruna and the County Administrative Board of Norrbotten, believe that the identity of a historical monument that is marked cultural heritage is affected by future relocation. The second part of the study is to investigate the impact the building might have on the city in the future. This study is based on the relocation of Hjalmar Lundbohmsgården.The study is based on a qualitative approach in which five informants from the three actors were interviewed. The interviews have been analyzed through thematic analysis, where a combination of theoretical thematic analysis and empirical thematic analysis was used. The result shows that the new location of Hjalmar Lundbohmsgården is preferred to be in a suitable context close to other cultural buildings. All informants agree that accessibility is a fundamental element in, which a synergistic effect is an increase in visitor numbers.

The thesis handles the principal-agency problem between shareholders and the Chief Executive Officer. The purpose of the thesis was to examine the link between CEO compensation and corporate performance measured as a change in Market to Book ratio. Data was collected from corporate annual reports between the years 2000 ? 2008 and the study covers 39 Swedish companies from the Stockholm Stock Exchange Large Cap list. To examine whether there is a link between the CEO´s compensation and firm performance, we performed a regression analysis, and no significant relation is found.

The purpose of our study is to find out if insiders in Sweden generate abnormal earnings through insider trades. We want to pinpoint the cause for abnormal earnings by dividing transactions after company market value, size of the trade and type of insider. A quantitative approach using the market model have been used. We have conducted an event study over two short term event windows. We conclude that insiders in Sweden generate positive abnormal earnings for sales and negative for purchases in our ?long? event window.

The purpose of this master's thesis is to describe and analyse the origin and development of the library of Workers´ Educational Association in the community of Oskarström. This library is special because the organisation run it much longer than usual, until 1977, and to find an answer to why, we have the following questions: Why does the library of Workers´ Educational Association start their activity in Oskarström, and how does it develop, in relation to premises, librarians, financing, the stock of books and the numbers of books out on loan? What is the reason that the library in Oskarström is municipalized as late as 1977? The methods we use are hermeneutics and evaluation of the sources. The library is founded in 1914 and become important for the workers. Important sources of income are the subventions given by the state, municipality and other associations.

People in today?s society are becoming more and more aware of how important it is to use energy as efficiently as possible. This is clearly noticeable by an increase in home produced heat with e.g. solar panels or heat pumps heating systems. These changing customer demands forces district heating technology to be redesigned, which is why there is an ongoing research regarding the next generation of district heating - low temperature district heating (LTDH).

This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.