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.

This dissertation was made since we wanted to investigate the conception called quality within the school sector. What it means and if there is something that can give an explanation of how they  at look at the conception within the school sector. This will be the benchmark through the dissertation, trying to find out the most important things which might be equal to quality within the school.To find the answers of our questions we will read literature according to the subject. To get an increased understanding we will interview some people within the school efficacy, and give students a survey to fill in.The most important results from our investigation is to look at everything in its entirety, not only look at what grades students get. Even though this the most narrated sign of quality.

SJ is a government-owned passenger train operator in Sweden. SJ currently uses asystem called Ford for control and monitoring of maintenance. Technical andorganizational factors have given Ford the character of a monolithic system withoutflexibility and conditions to meet SJ's increased requirements.The main purpose of this master's thesis is to investigate how data quality can bedefined at SJ and to examine the data quality in Ford. This will give SJ an indication ofwhat their quality efforts should focus on in the future.The technical data quality parameters found are: accuracy, timeliness, completenessand consistency. The user centred data quality parameters are: accessibility,understandability and reliability.

Many persons with long-term illness experience a decline in their quality of life. Perceived Quality of Life is a subjective term based on prior personal experiences and is highly individual. The aim of this qualitative study was to investigate perceived Quality of Life in persons with Multiple Sclerosis and to get knowledge if physical therapy changes a person?s quality of life. Three women and three men with a range of disability were interviewed in depth.

This thesis has been made in cooperation with Forsheda Stålverktyg AB which develops and manufactures injection moulds and diecasting tools. The main concern has been their Trading-system which provides them with considerable amount of quality lost function.Focus has to however be put on the analysis of the Trading-system due to the fact that this has previously meant various quality issues for the company.This thesis treats quality assurance of the Trading-system, identification of the problems in the process and improvements of these problems.Quality assurance is carried out when a company detects that their quality based costs become too high. Quality based cost are? the costs that would disappear if a company's products and its different operational processes were absolute? (Sörqvist, 2001 p.30, free translation from Swedish). High quality based costs often result in increased quality problems, which can lead to substantial economic loss for the company.This work has resulted in a thorough review of the Trading-system whereupon problems have been identified.

The purpose of this master?s thesis was to find problems that occur in the production line at Atlas Copco Rocktec Division, in order to decrease the costs of defect in quality. When the problems were distinguished, the authors ought to choose the problem with the highest improvement potential. One request from the constituent at Atlas Copco Rocktec Division was to connect the improvement to the document The Way We Produce. The document provides information and values about Atlas Copco and consists of 10 principles to be able to reach their vision.

Documentation in electronic journals is perceived as time consuming and sometimes technically difficult to handle, but also leads to an improved quality of care. Objective: The purpose of this study was to investigate nurses' perceptions of documentation with a focus on timing, technique and quality of care and whether any differences in these perceptions were dependent on age. Method: Quantitative descriptive cross-sectional study in the survey form, 28 nurses at a university hospital in central Sweden participated in the study. Regression analysis was performed with Spearman's rank correlation coefficient. Results: Electronic documentation takes 30 to 60 minutes for most nurses and half of them considered it a reasonable time.

The Swedish Armed Forces have undergone a significant change where we have gone from recruitment through duty and replaced it with a voluntary based defence. Across Europe, countries that have undergone the same type of change demonstrate change in the quality of those recruited. The focus in this paper is how recruitment quality looks in Sweden after three years of volunteer based defence and if officers at P7 can see a change in quality on those recruited. This work aims to investigate whether soldier quality has changed from conscription recruited to voluntary recruited soldiers. The question that the work tries to answer is whether one can see a change in quality in soldiers and in that case how.The result can be summarized as one begins to see a change in recruiting quality but it is not something that is visible at the regiments.

AbstractAim: The aim of this study was to describe cancer patients? experiences of quality of life and wellbeing in relation to yoga practice.Method: A descriptive qualitative study with semi structured interviews was carried out during the fall of 2009 at the University of Uppsala. Informants in the study were cancer patients who were participating in the yoga/psychotherapy group at the clinic of oncology at the Akademiska hospital in Uppsala.Result: Five out of six informants experienced that their quality of life and their wellbeing improved by practicing yoga. One informant had mixed feelings which were not due to the yoga practicing, but to the place where it was practiced. For her this place was associated with illness.

When managing the quality of a service producing industry?s products, the industry faces greater challenges than the manufacturing industries do. Today?s globalization puts further pressure on service producing companies around the world to work at their absolute maximum. So, how do service producing companies work to manage quality? In this essay the writers take a deeper look at the travel agency Ving, part of My Travel Northern Europe.

When managing the quality of a service producing industry?s products, the industry faces greater challenges than the manufacturing industries do. Today?s globalization puts further pressure on service producing companies around the world to work at their absolute maximum. So, how do service producing companies work to manage quality? In this essay the writers take a deeper look at the travel agency Ving, part of My Travel Northern Europe.

That an auditor brings good quality to the work he is performing is of great importance, not only for the company in question but also for its stakeholders. The information that the company disclose gets more credibility because of the auditor quality assurance. That the auditor tenure would affect the quality has been researched with different results, dependent on the legislation in the current country or region. In this paper we study how audit quality is affected of the audit tenure in Sweden. Based on research made in Belgium we have formulated hypothesis with factors that can affect the audit quality.

Quality can be defined as the ability of a business to satisfy their customers? needs and expectations. Total Quality Management is defined as the way to prevent, appraise and improve the entire organization to increase the product quality. In order to systematically increase quality in an organization, there are different quality systems in use. One example is process management, which is to divide the activities of processes.

Abstract This is a qualitative study of elderly people's experiences of loneliness and quality of life. Also the relationship between loneliness and quality of life are examined. Previous research has shown that social loneliness is about when the social context are lost while emotional loneliness can occur with the loss of close relationships. Quality of life is about a sense of connection but also the quality of life arises in the difference between the expectation of what one is and what one wishes to have. This study has shown that the interviewees preferences, activities, social networks and low expectations on their life situation makes interviewees perceive themselves to be less lonely and have a good quality of life.

Background Swedish nurses are required by law to document nursing care. Studies have proved scarce in nursing documentation with regard to written language, the nursing process and the nurse´s caring perspective. Educating nurses in using the VIPS model have improved nursing documentation. Few studies have included nursing documentation of psychiatric care.Aim The aim of this study was to describe nursing documentation within psychiatric care of inpatient settings.Method A quantitative, retrospective descriptive research design was applied. A total of 60 nursing journals from a psychiatric department of six wards were studied.