This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

The aim of this work was to investigate how it is to move in hierarchy from crew toofficer within the seafaring profession and how to be affected by this. How you areperceived by the crew when going from to represent a part of a system to represent adifferent part of the same system and if you are ready to assume the responsibilities of thenew role entails?This is relevant and interesting as we will soon is facing at this transition. The work isbased on a qualitative approach. The choice of this method gave the information neededfor a perfect result.Interviews were conducted through personal meetings with active officers which alsoprovided the opportunity to ask follow-up questions and the respondents were given theopportunity to share their experiences.

Todays travel trends go towards independence and self planning. If you need advice or help when performing your trip, there are several different series of guidebooks on the market and one of these series comes from the travel magazine Vagabond. This degree project concerns the redesigning of the travelguides of Vagabond, or to be precise: their cityguide over Istanbul. The purpose of the new design is to assure the resemblance between the guidebook and the magazine, as wanted by the Art Director of Vagabond Angelica Zander.Prior to the redesigning process preliminary studies that make up the fundamental ideas were made. Three other big titles of guidebooks on the market were analyzed, and in addition a great deal of focus ? considering the final purpose ? was put on the concept of magazine design.

The purpose of our thesis has been to study Social Workers view of children?s needs and how they work with children?s needs when they are orphaned because of HIV/Aids in South Africa. The question formulations we used to answer our purpose are:? What needs do the Social Workers consider the children to have?? How do the Social Workers work with children?s needs?We have a qualitative methodological approach in the thesis, where we have performed four interviews with four Social Workers on different organizations in and around Cape Town, South Africa. The presentation of the empirics is made as a summary with representative quotations, which we have interweaved with earlier research and theoretical conceptions.

The study aims to evaluate how teachers in my research have reasoned regarding gender and gender equality, notions on ethnicity, and specific conceptions or constructions on ?swedish-ness? and ?immigrants?. The vital point in this study will be to examine the relationship be-tween gender equality, ethnocentrism and racism. The question formulation that I have ap-plied are: On what grounds teachers conceive the concepts of gender and gender equality? How do teachers experience their work with gender equality in remedial classes? Do the teachers that work in remedial classes experience any obstacles in the pursuit of gender equal-ity in their daily work? I have used the method of qualitative interviews with five teachers in remedial classes from five different schools.

AbstractThe aim for this study is to establish how teachers and supervisors at the Child and Recreation Programme interpret the concept ?vocational knowledge?. It is also about how they substantially can see that the pupils are developing vocational knowledge, during their work placement training. The aim of this thesis is to create a base for teachers to work with continuing development in teaching practice. The empirical part of this study is based on interviews. Interviews were analyzed in three categories: definition of vocational knowledge, substantially developing in vocational knowledge and success factors. The result shows that knowing how and knowing why is salient in vocational knowledge.

The point of departure for this thesis was an article written by Christer Hermansson (2008). He thinks that librarians, following the development of Library 2.0 and the change of public libraries, have strayed away from what he believes should be the focus of the library: Literature. The aim of this thesis is to study how librarians in six Swedish libraries perceive their occupational roles. How does the increased user control, which is seen as part of Library 2.0, affect the tasks of libraries and librarians? The material used in this study was acquired using a qualitative interview technique in which six librarians working in public libraries with experience of IT, mediation and purchase of literature partook.

The mouse (Mus musculus) is the most commonly used mammal in biomedical research and can easily be restrained by both hand and by a device. Restraining animals causes stress that not only decreases the animal?s wellbeing, but may also influence the research results. The first aim of this study was to train mice to voluntarily stand still using positive reinforcement training. Another benefit of teaching a mouse to stand still is that you can avoid anaesthesia for some procedures.

 The purpose of this study was to investigate registered nurses experiences about giving support to relatives to patients within palliative home care. This study was descriptive with qualitative approach. The data collection was made in the form of semi structured qualitative interviews which took place in a Swedish city of medium size, in an area for palliative homecare. Six registrated nurses were interviewed which all gave informed consent. The study suffered no losses and permission from the director of the concerned department had been given prior to the start of this study.

In July 2010 the curriculum Lpfö 98 was readjusted and was enhanced with new chapter, and the purpose of this essay is to study how preschool teachers discuss and describe how their conduction to the new chapter 2.6 of the readjust Curriculum Lpfö 98. I want to understand how they experience their work with the documentation.My question formulations are:How do three pre-school teachers reason around what they document in the pre-school?Which practical conditions do the pree-school teachers claiming to have on the pre-school to perform the documentation?How do they describe that they use the documentation to advance the tutoring in the preschool?In order to find out more, I interviewed three pre-school teachers, and analyzed the results I got based on prior research on documentation, and quality in preschool. My results show that the main focuses for documentations are how the children interact with each other, how they react and behave with new materials or activities. My informers emphasize that the main purpose of documentation are to be able to show the children their own process of learning.The practical conditions differ among my informers, which can lead to consequences when they want to make documentation and/or use the documentation for its purpose.  My results also indicates that the documentations are used to plan the pedagogical activities in regard to the children?s interests and according to the curriculum Lpfö98 rev.2010.

AbstractThe aim for this study is to establish how teachers and supervisors at the Child and Recreation Programme interpret the concept ?vocational knowledge?. It is also about how they substantially can see that the pupils are developing vocational knowledge, during their work placement training. The aim of this thesis is to create a base for teachers to work with continuing development in teaching practice. The empirical part of this study is based on interviews. Interviews were analyzed in three categories: definition of vocational knowledge, substantially developing in vocational knowledge and success factors. The result shows that knowing how and knowing why is salient in vocational knowledge.

Abstract The aim of this study was to explore and describe the pupils' thoughts on seed and its development into seedling. Twenty nine Swedish pupils at the age of 7 and 10 years old were interviewed about their knowledge of seeds.It turned out that pupils often have so-called everyday belief to describe the natural science phenomenon by connecting their explanations to phenomena in everyday life to which they are familiar. To describe the process of seed developing into seedling is something that most of the pupils believe to be difficult and this resulted mostly in the answer ?it is growing.? Children have some knowledge about what seeds need in order to germinate but they do not mention the importance of oxygen as a component of seed to be able to germinate and grow. They mean instead that it is sufficient with soil, water and sun.The older pupils, however, are more often than the younger pupils able to connect their reflections to a more scientifically correct description based on terms belonging to the phenomena, though these terms sometimes are wrongly used.

This thesis seeks to explain the effect of private equity ownership on the amount of invest- ments made in a company. We use three capital expenditure based key ratios to determine if there is a tendency for private equity owned firms to invest more or less than comparable companies. Our dataset involve 27 Swedish buyout companies that were sold by a private equity fund between 2001 and 2009. Each buyout is assigned a peer group of two firms in similar size and in the same industry. Firstly, we compare the key ratios to determine potential differences in the level of investment.

This study aims to examine attitudes and conceptions of staff who work with mentally disabled persons, concerning normalization and gender. Six qualitative interviews with such professionals were performed and subsequently analyzed. Since the method of this study is qualitative, no claim of generalizability is made. The interview material has been categorized into themes by means of coding. The result of the study is presented according to those themes.

The purpose of this qualitative study is to investigate how the welfare officer who works in the child and youth- habilitation is documenting in boys and girls journals. We also want to see if there are any differences or similarities in the journals on the basis of a gender perspective? The investigation is made from ten journals, five boys and five girls in the ages from 13 -18 years. The analysis which proceeds from prior research made on this area and from a number of gender theories and gender perspectives is based on a hermeneutic nature. The results show that the welfare officers make more documentation about the boys´ school situation than the girls´.