Prior studies have shown that earnings management can be used either to inform or to mislead investors about the future performance of a company. However, few studies have examined the impact of earnings management on forecasting return on equity (ROE). The aim of this thesis is to investigate whether the ability to forecast next year's ROE is improved when taking earnings management, measured as discretionary accruals, into account. This is examined by comparing a forecast model that takes the magnitude of discretionary accruals into consideration with a model that does not. The study is based on companies that were listed on the Stockholm Stock Exchange during 2002-2012.

The EU Water Framework Directive has led that management follows the boundaries of natural catchments.The Swedish waters suffer from a nutrient overload that originates mainly from diffuse sources such as agriculture and the subcatchment of Hackstabäcken in Vallentuna Kommun, just north of Stockholm, has been chosen for this study because of its high nutrient load and because it has undergone obvious changes in land use through the years.In this study, the land use in 1902 is compared with the land use in 2011 in order to investigate if it has influenced the ability of the landscape to produce ecosystem services related to nutrient removal. These services will continue to be produced as long as the system is stable and resilient, but when landuse changes and manure from horses increases it will lead to disturbances that can convert a system from one regime in to a completely different one. That will result in loss, or degradation, of ecosystem services such as denitrification, phosphor sedimentation and adsorption, vegetation uptake and infiltration.The results of this study are based upon area calculations of landuse from old maps from 1902 and 2011. Through these maps it becomes clear that the forests in Hackstabäcken, has increased with 170 ha together with an urbanization of 311 ha, at the same time as wetlands and arable land has diminished and lakes has suffered from reductions. Wetlands have been reduced with 76 ha and the ones remaining are of insufficient quality from a nutrient removal perspective.Data from 1902 and 2011 regarding number of horses and bovines indicated a decrease in bovines and an increase in horses.

Purpose: The purpose of this thesis is to compare and analyze Malmö Aviation and Rica Talk Hotel's service culture. This is done by examining three themes, the organizations ways of working with training, motivation and empowerment of frontline employees.Method: The essay is a case study-based qualitative research which mainly focuses on semi-structured, qualitative interviews with various people within the two organizations.Theory: The theoretical framework considers theory within two sections. The first section, the organizations importance in service quality, focuses on service culture or service climate and different management strategies. Section two, the employees? importance in service quality, focuses on three themes: training, motivation and empowerment of frontline employeesResults: Both Malmö Aviation and Rica Talk Hotel are companies that put great emphasis on developing and maintaining a quality service culture within the organization.

Msc in Logistics and Transport Management.

The aim of the thesis is to present a study of what works well and what does not work so well in today?s use of computers in primary care with a special focus on the use of computers in the management of referrals for consultation. In May 2009 a module for electronic consultation referrals was introduced in the computer system Cosmic at the University Hospital in Uppsala. Previously, the primary care units had to use two different systems for management of referrals. Referrals sent internally within primary care have been sent electronically while referrals to the University Hospital or other external units were sent on paper.

The purpose of this project was to create a system which can handle issues, with other words an issue tracking system. The system must create issues, assign issues to a specific user and list all issues for each user. On top of that, each issue should have a log where users can log whatever they want.My part of this project was to implement a client which can fulfill this basic criteria (and a bit more if possible), and communicate with the server which has procedures to be executed by the client.This system is based on Android and has it purpose to be used by mobile devices which support Android. ?Ichnaea? as the system is called, is meant to be used by companies to have human interaction through the network..

The aim of this master thesis is to investigate the design of the reference service and its development that Internet has caused in college/university libraries when it comes to the service provided to the user. I want to examine the quality of this development from the view of the librarians, and also investigate their attitude and how they deal with this development.The following questions were asked:? How has Internet changed the reference service at college/university libraries?? How do the librarians look upon the possible change of quality in the reference service when the Internet is involved?? What attitude do the librarians hold toward this development where Internet is used in the reference service and how do they deal with it?The method used was qualitative interviews. A total of six librarians from Blekinge tekniska högskola, Halmstad högskola, Lunds universitet and Växjö universitet have been interviewed.The theories and models used were ?media richness?, a quality framework including ?quality aspects of a service?, and social psychology and its ?reasons for a positive/negative attitude on an organisations change?.The result shows that Internet has brought more sources of information and additional ways to contact the library.

To effectively manage a forest resource for both economic and other values good planning is required. The problem is complex since you want to know which forest to cut and when. Often a hierarchical planning structure is applied, including strategic (long-term), tactical, (medium-term) and operational level. Today SCA Forest is one of few forestry companies in the northern Sweden with an integrated forest wood supply and industry. The goals of the company are to supply their own industries with wood and to manage the resources of the forest through a long-term perspective with satisfactory profitability.

Uppsatsen ämnar studera personalrelaterade problem vid en CRM-implementering. Huvudsyftet kan delas upp i fyra delsyften som behandlar vilka implementerings-problemen är, när de uppstår, hur de undviks och hur de bearbetas..

While studying at the landscape architect program in Uppsala I found stress to play a major roll in the education. To help myself and others to handle the negative stress within the profession and the education I choose to write my thesis about landscape architects' work cultures. Swedish Association of Architects is in second place in the SACO study on long-term sickness for fatigue syndrome, stress and depression. The issue needed to be addressed. My purpose with the thesis has been to study the work cultures in the landscape profession and training and to study and find ways to manage negative stress in the profession and in education.

Twitching is frequently used in horse management because of its sedating and pain-relieving effects. In this study, the effects on the horse?s nervous system by twitching were investigated by thermography of the skin temperature. The temperature is regulated by the sympathetic nervous system through postganglionic sfincters at the capillaries of the skin. The effects on the endocrine activity have also been studied by the measuring of ACTH and cortisol in blood plasma.

AbstractIn my study I have investigated how a constructed outdoor green environment can beused, managed and how it works. The study also investigates the concept of socialsustainability, where, for example, civil dialogue is a method to promote this. Thisinvestigation mainly gives account for the inhabitants viewpoint but also a gardenersperspective. The study focuses on the planning process of the study object, what theoutcome has been and how the users of the green environment, think about the result. Inthe process there has been a strong concern of involving the residents and others usingthe area.

Title:Knowledge system - a new way of observe the company Authors:Malin Pärmborn och Susanne Gidlöf Tutor:Anders Nilsson Department:Department of Business and Management Blekinge Institute of Technology Problem:How can processes of problem solving in a project contribute to generation of organizational knowledge in a knowledge company? Course:Master thesis in Business Economy Purpose:By describe the processes of problem solving in two different projects of our two chosen knowledge companies, we will clarify whether problem solving contributes to the generation of organizational knowledge. The purpose of this research is to increase the management consciousness concerning everyday processes that will contribute to the creation and transfer of knowledge. This is a condition to transfer human capital to structure capital and thereby decrease the company?s vulnerability. Approach:We gathered the data we needed through conversations and interviews with people on the two knowledge companies.

With the growth of information stored over Internet, especially in the biological field, and with discoveries being made daily in this domain, scientists are faced with an overwhelming amount of articles. Reading all published articles is a tedious and time-consuming process. Therefore a way to summarise the information in the articles is needed. A solution is the derivation of an ontology representing the knowledge enclosed in the set of articles and allowing to browse through them. In this thesis we present the tool Ontolo, which allows to build an initial ontology of a domain by inserting a set of articles related to that domain in the system.

Vår uppfattning är att den strategi som många hemelektronikföretag väljer inte genererar en tillräcklig kundnytta. Oavsett bransch måste företag utgå från kunden eftersom det är den som idag styr marknaden. Vi saknar en sammanställning av de faktorer som ligger till grund för kundens tillfredsställelse som också skulle kunna hjälpa företag att leverera kundnytta. Syftet med uppsatsen är att undersöka organisatoriska förutsättningar för levererad kundnytta. Vi har valt att se på verkligheten utifrån vår teoretiska ram.