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.

Twenty-four calves, which had not grazed previously, were divided into four groups. They were subsequently inoculated orally with either E. alabamensis oocysts, O.ostertagi/C. oncophora larvae, or both. One group remained uninfected and was used as a control.

This paper aimed to investigate how Swedish politicians use social media Twitter and Instagram and if there was evidence to discern of personal branding and identity creation. Main method used was the observation of four politicians? shared content on Twitter and Instagram. In order to strengthen the results of the study, interviews were also made on the same politicians, of which two responded. The study showed, among other results that Twitter is used more for political aspects and Instagram to show personality and lifestyle.

The aim of this study was to investigate physician?s view of physiotherapy in primary health care. Semi structured interviews were conducted with five physicians. The study was carried out as a qualitative context analyse study. The interviews were coded in categories independently by the two authors.

Through millennia, humans have shaped the European landscapes. Agriculture, hunting andforestry have influenced virtually every ecosystem on the continent and formed what we todaythink of as the cultural landscape; a mosaic pattern of cropland, fields, pasture and forests. Thepast two centuries, globalization, industrialization and urbanization have come to pose a threatto the existence of these landscapes. European farmlands are now being abandoned at analarming rate, and the associated loss of landscape preservation, biodiversity and ecosystemservices is a concern to the scientific community and public alike.This thesis studies if the implementation of the relatively new conservation strategy rewilding(recreating self-sustaining ecosystems and reintroducing keystone species) can be a part of thesolution to preserve cultural landscapes and biodiversity in Sweden. Through interviewssupplemented with studies of published works, expertise from different fields has beencompiled to provide an overall picture of the capacity of rewildings as conservation method.

This paper investigates the determinants of corporate cash holdings for a broad sample of Swedish non-financial firms in the 1999 - 2009 period. Using a fixed effect regression model, we find that firms with riskier cash flow hold relatively high ratios of cash to total assets. This is in line with both the precautionary motive and agency motive for cash holdings. Net working capital is found to be negatively related to corporate cash holdings. A result commonly interpreted as support for a negative substitution effect between net working capital and cash.

Vargaslätten is a 15 hectare large privet garden in Halland in the south-west of Sweden.In the beginning of the 1990s Gunnar O.Westerberg, the owner of Vargaslätten,commissioned a work from the young landscapearchitect, Rolf Efvergren, to writeVargaslätten ? tillägnad naturen. It was a discribing work of the current status of the gardenand the summer-house of Vargaslätten. Vargaslätten ? tillägnad naturen was acomprehensive work with a detalied inventory of all the plants, the buildings, the descriptionof the surroundings and the history.

The development aid from Sweden to developing countries is a activity thatinvolves a great deal of monetary founds as well as an opportunity to influence the environmental situation in a partner country. It´s also an opportunity to promote Sweden's values in a field like the environment, setting a good example is important. This thesis aims to evaluate Sida´s environmental policy and find out if there in fact is a Environmental Policy Integration Policy (EPI) taking place. EPI is a policyimplementation theory that emphasise the importance of the total integration of the environmental in the organisation as a whole. To identify this I will use a theoretical framework of indicators invented by William M.

This study explores the effects of two different post-treatment methods on stain reduction in glazed creamware from the late 20th century. The objects stains have been characterized by type one and type two stains which is the result of prolonged contact with food residues, were subjected to the same initial stain reduction. The two post-treatment methods examined are soaking the objects in deionized water and surface rinsing with deionized water. The comparative analysis included photographs under normal and UV-light exposure to assess stain visibility, weight measurements before and after treatments to monitor the absorption and evaporation of liquids, and observations throughout the experiment. The results revealed that while type two stains showed significant alterations after treatments, specifically after soaking, type one stains remained unaffected by both methods.

Many enterprises have shortcomings in the transfer of information between different departments. Furthermore, routines for maintaining knowledge in order to be able to use this experience in the future are often lacking. Time and resources spent on improving these systems and procedures can provide significant benefits in terms of saved time and reduced costs in the later stages of a project. The benefit of this is not only a greater clarity and a reduced risk of misunderstandings, but also the preservation of knowledge that would otherwise be lost.The aim of this study has been to examine the process of information transfer and the transfer of knowledge between the calculus department and production manager in projects at Erlandsson Bygg i Öst AB. An additional aim was suggestions for improvements in the calculation handover and at the end of a project, where it was possible.The study was primarily conducted through literature studies and interviews.

Care and solicitude about Swedish documentary heritage has varied substantially throughout the years. The main purpose of this essay has been to investigate what efforts have been made to preserve rare book collections at public libraries. These cultural policies have been studied from both a national as well as local perspective. What we have tried to explore can be condensed into three questions: What national initiatives have been taken in the past century to preserve the municipal documentary heritage?What initiatives have been taken in the past century to preserve thedocumentary heritage of what is presently the municipality of Jönköping? What value do rare book collections at public libraries represent? The results indicate few national efforts were initially made to preserve rare book collections in the timeframe we studied.

We investigate if the size of goodwill compared to total assets has any effect on the shareholders return on companies listed on the Swedish Stock market. We put up two different hypotheses with a foundation from previous research and later dismiss one of them. Our evidence does not show any indicators that the size of goodwill have an effect on the shareholders return, which brings us to believe that there, from a share holders point of view, isn?t any need for concern regarding the standards about accounting for goodwill as stated by IFRS. .

The purpose with this review is to investigate evidence-based practice (EBP), and which arguments are used to justify EBP. The year of 2006 Bergmark and Lundström published an article regarding the problems concerning EBP. They are discussing that several different definitions of EBP are existing, which they mean can lead to difficulties using the EBP-methods in real life. In this study six articles, from the years 2007-2011, have been analyzed using Mertons structure-functional theory and Lipskys theory of street-level bureaucracy. Different definitions of EBP are discussed in the articles and there seem to be a need to clarify the concept.

This thesis? objective is to evaluate the recently proposed Shy (2002) approach of estimating consumer switching costs. We apply Shy?s method for estimating switching costs on the Swedish markets for bank deposits and telecommunications. The evaluation has been achieved by comparing estimated results to economic theories, related empirical studies, and our expectations.

Is there a specific tradition of songs within the swedish environmental movement? What kinds of music has been performed in different situations and what does it mean to the movement and its inner life? The essay deals with a town meeting and action against plans of establishing passenger flights at a former military airport in Uppsala, looking at the action as a performance and as a ritual. The second part of the essay is built on interviews of three veterans of the movement's organisations one of which is as a singer-songwriter originally active in the peace movement of the 60's. The paper is about the songs and the situations in which they were sung, concluding that there is, the limited material considered, little evidence of considerable transfer of songs within the movement, though some coherence exists. The connection to between environmental movement and the swedish radical music movement of the 70's is also slightly mentioned.