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.

The purpose of this study is to provide a longitudinal examination, within grocery retailing, of four marketing tools and their impact on enhancing customer loyalty. The study examines whether the relationship between the four marketing tools and customer satisfaction has a positive effect on attitude and behavior loyalty. The findings from this study show that the marketing tools have not helped enhancing loyalty between 2004 and 2007. Between these years, service quality has the most affect on loyalty. Self-scanning as an effective marketing tool could be questioned, the relation in this study is not supported.

The work presented in this report is written at IEIs department on Linköping Institute of Technology. The report aims to increase the assembly efficiency at Wigells AB. The report shall be used as a guide for the implementation of changes at other workstations in the company. Together with Träcentrum in Nässjö, Wigells AB has identified the needs of this study and contacted IEI at Linköping Institute of Technology.In order to implement an efficient assembly line at the company, studies on lean production have been made. This theory has been studied and together with our own views and findings at the company we have analyzed the assembly area.Wigells is a small company that manufactures wood furniture.

The purpose of this study was to investigate how social workers who worked with financial assistance perceived their work situation and the impact work-related stress had on their health and quality of work. Further, the study intended to find out if they felt that they received support from their employer that could prevent stress-related sick leave. The following two research questions were to be answered: In what way does work-related stress affect social workers? health and job quality according to their own experience? What kind of support and help experienced social workers were available within their organization? To receive answers to the questions semi-structured interviews with five social workers were conducted, analyzed and interpreted. The results showed that when social workers have a heavy case burden, high stress and a risk of deteriorated job quality occurred.

The purpose of this study was to understand what the care recipients considering as care quality in their long-term eldercare. Our intention has been to contribute a bit to the development of the care work. Previous studies show that user surveys are carried out regularly but there is very few studies that are based on care recipients own opinions and experiences. The main questions in the study have been to examine what is considered as good elder care from a user perspective. Even to understand the characteristics of a good meeting with the care staff and also examine how the elder care in Nybro municipality can improve.

Forestry is an important industry in Sweden, with clear-cut as the most commonly used method for harvesting. Here the long-term impact of clear-cut on lake water quality (dissolved organic carbon (DOC), nitrogen, phosphorus and pH) has been investigated, based on 23 lakes sampled during autumn. Data for additional 15 lakes sampled for the Swedish monitoring program were also used. Lakes were classified as 5, 25, 40 and 60 year based on data of the forest age in the catchment, gathered from the Swedish national forest inventory. Clear-cut lakes were classified as 5 years (>20% of the catchment clear-cut during the last 10 years).

The aim of this study was to describe how adolescents experiences their quality of life, and tocompare if there are any differences in how they experiences their QOL depending on wherethey live, big town or smaller town. The aim was also to examine how adolescentsexperienced their schooling. The study is empirically, quantitative with a descriptive andcomparative design. To measure quality of life a tried and tested instrument ? LifeSatisfaction Questionnaire (LSQ) was used.

This report presents the results of a thesis in which the department PL Hus at Grontmij AB isstudied. The study has been done in order to locate problem areas in order to streamline andimprove the quality of working. The study was done by an engineering student from theDepartment of Industrial Management at KTH on behalf of Grontmij AB. The project extendedover a period of 20 weeks during spring 2011.In addition to the Department itself has two project managers in two different projects beenfollowed. The method used has been participant observation and was used to be able to comeclose to reality and thus find problem areas where there are opportunities for development.Validation was made through comments and opinions from workers at Grontmij AB, afterreading the reports analysis.Based on a system and holistic approach has parallels been drawn to the production systems suchas TPS (Toyota Production System) and lean production.

The safety and safety work on OKG, Oskarshamns Kraftgrupp, is supervised by SKI, Swedish nuclear power inspectorate. The task of SKI is to inspect that the nuclear power plants of Sweden runs in a safe way. The proprietor of the permit who runs nuclear power plants has the responsibility to maintain the required safety to run a plant. SKI publishes a number of statue books that OKG has to meet to be able to run the plants. SKI recommends in SKIFS 2 004:1, that OKG work with the safety requirements of IAEA.

AbstractA continuous improvement of products and production is an important goal for a modern industrial company. A small engineering group located in Sweden came in touch with the authors of this report during the spring semester of 2014. The aim of this report is, as part of the group´s ambition of improvement, to analyse ways in which the quality of component casted parts can be verified. Non-destructive testing (NDT), and methods to use it for quality control, is the main focus of this report. However, fields such as material standards, component casting and quality engineering are analysed as well.

Background: Nerve mobilisation is a controversial subject which has undergone great development in recent decades. Nerve mobilisation is based on a concept of both examination and treatment of the nervous system. Purpose: To study nerve mobilisation as a treatment in physical therapy with emphasis on evidence regarding the method. Method: A literature review. The search was made through the databases: PubMed/Medline, Academic search, PEDro and CINAHL/webspirs.

The following report is a constructive responsive evaluation of Svalövs communes unit for newly arrived refugees based on a qualitative user- and stakeholder model. The main purpose is to evaluate the units? quality from a user and stakeholder perspective. The main findings are that the users and stakeholders are satisfied with the quality of the units? services but request further social and structural participation.

It is important that organizations today focus on continuous improvements in order to face the growing competition in the world. A company needs a corporate culture that supports and encourages the employees to be creative and innovative in their work. This is necessary for the company if they are striving towards continuous learning and development within their organization.The main purpose of this paper is to investigate how the culture differences between Sweden and China affect Sandvik AB. We will also study how the company manages continuous improvements and what consequences culture differences have on their work.Our paper is a single case study at Sandvik AB in Sweden and China. We have visited Sandvik in Sandviken to conduct a series of interviews with employees of different position within the company and with dissimilar work tasks.

This Bachelor?s thesis is about crime-fiction in Swedish public libraries and aims at investigating the attitude of librarians employed within the public library sector with regards to crime-fiction writing. Therefore, our aim is to examine how public sector librarians assess the quality of crime fiction writing compared to other forms of fiction. And research has shown that librarians haven't always looked upon crime-fiction favorably. The established view of crime-fiction was widely seen by the majority of public sector librarians as a lower form of literature and regarded it as a form of mass culture.

AbstractStormwater is defined as rain- and melted water. Ludvika kommun had little knowledgde about the stormwater that reaches a specific recipient Lyviken. Therefore they intended to do an research of the stormwater that leads down to Lyviken. The aim with this study was to assess the quality of the contents in the stormwater based on pH, conductivity, phosphorous, nitrogen, bacterias, oil and one sample that meassured the value of several methals. Since the population has increased for decades, the area of hard surfaces and asphalts areas also has increased. This can increase the pollutions that finally ends up in the recipient.