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 Swedish Armed Force has a need to streamline the preparation of an exercise in tactical training for soldiers because the preparation of an exercise is currently laborious and time consuming when commanders manually share files to each computer that will be included in the exercise. The degree project was to create a file sharing program within the internal network of the Defence Forces? international centre (Swedint). The program is used by the training management to effectively start up an exercise where soldiers train tactical training in a simulated combat environment. The training management use this program to upload files to a server which notifies all the computers on the network to download these files.

Project Safe Sleeping Position (SSP) contains all parts in a product development phase. The project comprises the whole cycle from idea to a complete product where all aspects are included. The scope is to develop an innovative solution for a common known problem and work with all parts within the man-machine-way. The result is an inflatable product which secures a child in the correct way for the seatbelt to work properly in the rearseat of a car. Ergonomics, technical extent, usability, design, construction, product solutions and market potential are some of all parts witch the project includes.

Kulturvårdscentrum was a project that had great significance for local folklore societies in Bohuslän.Bohusläns museum was i charge of the project that lasted from 1987 until about 2001 when most ofthe original staff have retired. The staff was mainly recruited from a large shipyard, Uddevallavarvet,at it's closure due to recession. Financing was largely made by the government to help outthose unemployed who otherwise should have a hard time finding a new job. At start there was about25 employees who where trained for one year by staff from Swedish museums, conservation studios,and teachers the university. The education was aimed at serving local folklore societies, and dealingwith their special problems.

Det allmänna trycket på förändringar ökar ständigt, liksom organisationers behov av att hantera och genomföra dessa. Samtidigt är förändringsprojekt komplexa och har en hög misslyckandegrad. Interna förändringsprojekt kan involvera både projektledning och förändringsledning. Skillnaden mellan dessa kan enklast beskrivas som att projektledningens fokus ligger på den tekniska lösningen medan förändringsledningen riktar energin mot att skapa förståelse och acceptans hos projektets berörda individer. Under det senaste decenniet har forskning riktat fokus mot interna förändringsprojekt och behov av kompetenser hos projektledaren.

I got a request from Eleiko Sport AB regarding them needing help with trying to improve one of their products. The following examination project includes the principal- and primary construction reports within trying to make some improvements and optimizations on a stand for Kettle bells. I have in this project both made my own proposals to the stands legs, proposals on how to strengthen the shelf and also made an optimization of the original Kettle bell-stand. In this report, the project goes from idea to being built and analyzed in Catia, including the creation of drawings and material definition..

The project in question is a joint effort between students at Karlstad University and Marcus Norström at the company Hovercraft solutions. The project is divided into two parts, one focusing on the purely technical aspects of engineering the product and one focusing on the design aspects of the product development. The project described in this report is the design of the product. The assignment from Hovercraft solutions is regarding design engineering of a cabin for the hovercraft 380TD from the manufacturer Griffon hovercraft. The product lacks a cabin and none is offered from Griffon at the time being. 380TD is a relatively small hovercraft with a length of 6.8 metres and a width of 3.8 metres.The surface available for the cabin is not much different from the body of a car.Because of this, research has been focused primarily on car bodies.The product development process used in the project is following a systematic approach.From a chosen concept, the project was finalized with a CAD-modell as well as a detailed prototype.The weight target of 80 kg was reached and the ergonomic aspects were considered developing the sight field, roof- and entrance height.    .

AbstractThe aim of this thesis is to investigate an experimental work in the region of Kronoberg and to study, from the actors? point of view, what possibilities there are for cooperation when it comes to hastening the introduction for newly arrived immigrants on the labour market, and also what possibilities the cooperation entails for the newly arrived immigrants to integrate on the labour market. The thesis employs the following research questions to answer the purpose:How do the actors in the project work to fasten the introduction to the Swedish labour market?Which opportunities and obstacles do the actors experience for cooperation in the project?Which consequences do the actors experience that cooperation in the project bring for the newly arrived immigrants? opportunity to integrate on the labour market?In order to answer the questions, ten actors involved in the project have been interviewed. Also written documents have been used.The conclusion of the study is that explicit goal and explicit division of the responsibilities in the project have made the cooperation easier.

The title: ?Klara färdiga GÅ? can be translated as ?Ready steady GO?, and is ment as a request to start move. In this project I want to invite people to walk more by creating creative, demanding and playful walkways and paths, where the body can be allowed to work just a tiny bit harder.It?s because walking means exercise and fresh air, for free and without spetial equipment. Walking can also be fun, it allows people to stop, change direction and experience things.I think activity should be fun, inspired by children playground my project is a contribution to how adults might stay healthier in a city, where too often healthy activity is solely confined to the gym or sports fields.

There is limited research done in the area of management control in the relationship between companies. This study investigates management control in outsourcing relationships and the decision to change sourcing strategy and to insource functions. The empirical research was conducted at an international company, which in this study has been anonymized. The research is mainly based on interviews. To extend and verify the conclusions drawn, another company, AB Ph.

This study is based on a case study of Pilotprojekt Drevfjällen, a project whose ambition is tofind ways to secure nature conservation in a local context. This is promoted at governmentlevel, which says that a local connection is needed to achieve sustainable regionaldevelopment. The study, based on a theoretical background of the concept of governance,intends to evaluate whether Pilotprojekt Drevfjällen can contribute to a sustainable regionaldevelopment.This study is based on meeting documentations, semi-structured interviews with variousstakeholders in the project, field studies and participant observation at an informativemeeting. The region of interest, north Dalarna, was visited twice to obtain the specificconditions that Pilotprojekt Drevfjällen have. The interviews revealed positive attitude to theincreased dialogue and cooperation that Pilotprojekt Drevfjällen has meant for theparticipants.

The purpose of this project was to investigate whether it was possible to develop a type of application, where users would solve chess problems. The main goal of the project was that there would exist an functional application after the study has ended with which users could solve chess problems on a computer. One subgoal of the project was to create corresponding application for mobile phones. The study was limited to require users to have at least Internet Explorer 9 +. For other browsers, there were no corresponding limitations.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

This study is about an ongoing project in the northern parts of Sweden. Quattro Helix is used as a model for the interaction between four institutional members of the society, in purpose of challenging existing social structures and achieveing community development. The aim is to increase the knowledge about Quattro Helix-model as an approaching method to face the problems in the society through cooperation between Civil society, state, academy and industry. Interviews with eight project members were used as the data-collecting method to capture the perceptions about the project constellations. Information was gathered from two representatives from each of the four actors.