I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

Forskning visar att barn har svårt att komma till tals i familjerättsliga processer. Syftet med studien var att undersöka familjerättssekreterares erfarenhet av att tillförsäkra barn rätten att komma till tals och få inflytande i vårdnad-, boende- och umgängesutredningar. Kvalitativa intervjuer genomfördes med åtta familjerättssekreterare och resultatet analyserades med IPA, en fenomenologisk forskningsansats. Familjerättssekreterare upplever att barnsamtal är givande och viktigt, de träffar alla barn i utredningarna och är lyhörda för enskilda barns behov men barns delaktighet varierar till följd av exempelvis kommunikationssvårigheter. Ramar, riktlinjer och förutsättningar för utredningsarbetet försvårar delvis barns delaktighet, barnsamtal efter utredarnas bedömning eller uppföljningssamtal genomförs därför inte i vidare hög grad.

Vår ambition med uppsatsen var att se om det finns ett orsakssamband mellan projekt InPUTs verksamhet och flyktingars förändrade levnadsvillkor efter ett permanent uppehållstillstånd (PUT). Uppsatsen är en kvalitativ studie kombinerad med kvantitativ statistik, under arbetet har vi triangulerat metoderna för att underlätta analysen. Vi har använt en frågeguide med några teman, och samlat in vårt material i en halvstrukturerad intervjuform. Vi har förutom nio flyktingar intervjuat fyra personal från projekt InPUT samt en personal från Rosengrenska Stiftelsen. Uppsatsens ska belysa vilka faktorer som på individ-, grupp-, och samhällsnivå påverkar flyktingars liv samt söka härleda om projekt InPUT är en av framgångsfaktorerna. I uppsatsen ämnar vi även undersöka vad mer som samverkar för att flyktingar skall få en bra tillvaro med goda levnadsvillkor i Sverige. För att kunna göra kopplingar till våra begrepp förändringsprocesser och levnadsvillkor har vi använt oss av teorier från socialt arbete med inriktning mot systemteori.

The purpose of this study is to illustrate how three schools work with special education needs, what they consider is special education needs and what measures they put in for the student to achieve the goals. I will also study how the evaluation and the follow-up of the individualized education program work at the schools.The empirical material consists of all active programs in grades 7, 8 and 9, together with and interviews with special education teachers and the principal at each school. The results are compared with similar previous researches and analysed by two dominant perspectives of school difficulties.The result shows that it is mainly the critical perspective that dominates the individualized education program. The student is the carrier of the problem and is excluded in many cases from the other students in the class. These measures are different compensatory accommodations for the student in order to catch up with other students..

AbstractIn this text the attitudes towards and using of blogs in teaching Swedish toteenagers will be explored. The results are based on a survey made amongst 17teachers and 58 students from all over Sweden. The end results show that theusage of blog still hasn?t found a permanent way into the classrooms, but has anappeal to and is being used by predominantly younger teachers both, male andfemale, with a positive response from students regardless of gender. Theconclusion is that using web tools like the blog is an easy first step for schools toconnect to the digital society of the 21stcentury and take advantage of the perksavailable in the digital classroom.Svensk titel:Blogg + Svenska =Sant? ? Bloggande i undervisningen i svenska.Engelsk titel:Blog + Swedish =True? ? Blogging in teaching Swedish.Ämnesord: Blog, Web 2.0, digitalt klassrum, svenska, undervisning,kompetensutveckling.

The current thesis is on the rule of law and how the principles of the rule of law are met in thenew Swedish migration process. The migration process has been subjected to criticism duringseveral years and on different occasions. The migrations process is viewed through a ?rightsof the child? perspective, foremost to seek if the rights of the child are met. The children are avulnerable group, not the least in the process of migration.

The aim of the study is to investigate how a teacher uses multimodal resources with an interactive whiteboard while teaching reading and writing. The aim is also to investigate what view the teacher has on using an interactive whiteboard while teaching reading and writing. Video-recorded observations and audio-recorded interviews are the methods used to collect data. The analysis was performed from a multimodal perspective and is also inspired by interaction analysis. The result of the analysis showed that the teacher uses several multimodal sign systems in combination with those found on the interactive whiteboard.

Title: Facebook ? a false utopia?Authors: Anton Furuland & Dominic ChennayaPrincipal research question: Is the political polarization increasing on and through Facebook?Theoretical frame: Identification theory, selective exposure theory, spiral of silenceMethod/Material: Semi-structured interviews which provided our materialMain Results: Our research has shown a tendency for increased political polarization on Facebook.Number of pages: 58Course: Media and communication studies CDepartment: Department of informaticsUniversity: Uppsala UniversityPeriod: HT 2014Tutor: Amelie HössjerKeywords: Political polarization, Facebook, political debate, selective exposure, identification.

Syftet med föreliggande undersökning var att identifiera faktorer som bidrog till känslan av "yrkesstolthet" hos anställda vid Försäkringskassan Dalarna inkluderande personalens tillfredsställelse med yrkesrollen. Sammanlagt 163 personer, 123 kvinnor och 40 män, från 25 till 66 år (X= 49,8 år) deltog i undersökningen. Denna genomfördes med hjälp av General Nordic Questionnaire for Psychological and Social Factors at Work (QPS Nordic) inkluderande 123 frågor samt 9 frågor gällande yrkesrollen. Frågorna besvarades väsentligen med hjälp av en 5-gradig skala av Likert-typ. Huvudresultatet uträknades med hjälp av Cronbachs Alpha, Principal Component Analysis och multipel regressionsanalys.

The overriding purpose of this graduate thesis is to evaluate if municipalities and county councils can deviate from the legislation of public procurement during procurement of customer choice agreements within the health and social care area. The intention of this Quasi-market is to provide the users with competition in terms of quality rather then the general principal rule of economic value.My conclusion results in a legal situation without rules of general procedure. So far the authorities make their own regulation in the field of customer choice agreements. The problem lies within the authorization of new contractors and their right to make an appeal against resolutions made by the authorities social care divisions.One solution is to legislate within the present law of public procurement. Another way to solve the problem is to create a lex specialis apart from the present public procurement regulation..

In 2005 we made a research in a Swedish community board about their view on the political and ideological intentions of ?a school for all?. The results from that study were the background to this research.The aim with this research was to find out how principles in the same community were thinking about ? a school for all? and if they were leading a development towards ?a school for all?. In that context they were given the opportunity to explain their definition and reasoning about ?inclusion? and ?integration?.

AbstractIn this text the attitudes towards and using of blogs in teaching Swedish toteenagers will be explored. The results are based on a survey made amongst 17teachers and 58 students from all over Sweden. The end results show that theusage of blog still hasn?t found a permanent way into the classrooms, but has anappeal to and is being used by predominantly younger teachers both, male andfemale, with a positive response from students regardless of gender. Theconclusion is that using web tools like the blog is an easy first step for schools toconnect to the digital society of the 21stcentury and take advantage of the perksavailable in the digital classroom.Svensk titel:Blogg + Svenska =Sant? ? Bloggande i undervisningen i svenska.Engelsk titel:Blog + Swedish =True? ? Blogging in teaching Swedish.Ämnesord: Blog, Web 2.0, digitalt klassrum, svenska, undervisning,kompetensutveckling.

Syftet med föreliggande undersökning var att identifiera faktorer som bidrog till känslan av "yrkesstolthet" hos anställda vid Försäkringskassan Dalarna inkluderande personalens tillfredsställelse med yrkesrollen. Sammanlagt 163 personer, 123 kvinnor och 40 män, från 25 till 66 år (X= 49,8 år) deltog i undersökningen. Denna genomfördes med hjälp av General Nordic Questionnaire for Psychological and Social Factors at Work (QPS Nordic) inkluderande 123 frågor samt 9 frågor gällande yrkesrollen. Frågorna besvarades väsentligen med hjälp av en 5-gradig skala av Likert-typ. Huvudresultatet uträknades med hjälp av Cronbachs Alpha, Principal Component Analysis och multipel regressionsanalys.

In this report, the risk of cracking in joints and/in adjacent concrete is estimated by checking shear forces in joints and the ratio between the actual maximum principal stress ant the actual strength of the concrete. The shear force has been estimated both by simple methods as well as by two-dimensional calculations. The risk of cracking in the concrete and/or in the joints is estimated with the computer program ConStre. The restraint from a resilient foundation or rock on a young concrete construction is estimated by a simple method that is exemplified. It is shown that the restraint can be neglected in some cases.

In 2005 we made a research in a Swedish community board about their view on the political and ideological intentions of ?a school for all?. The results from that study were the background to this research.The aim with this research was to find out how principles in the same community were thinking about ? a school for all? and if they were leading a development towards ?a school for all?. In that context they were given the opportunity to explain their definition and reasoning about ?inclusion? and ?integration?.