Traditionellt sätt har det varit svårt för forskare att dokumentera förekomsten ochomfattningen av manipulering av redovisningsmått. Big Bath Accounting är ett fenomen sominnebär att tveksamma redovisningsmetoder tillämpas i syfte att förvränga företagets verkligasituation, vilket ofta sker i samband med VD-byte och när företag redovisar ett för periodennegativt resultat. Intresset för ämnesvalet väcktes utifrån en tidigare studie om Big BathAccounting, som påvisade statistiska samband mellan nedskrivning av goodwill vid VD-byterespektive negativt resultat. I denna studie är syftet att utreda om statistiska sambandföreligger mellan företagets avsättningar vid VD-byte och negativt resultat enligt teorin BigBath Accounting. I studien undersöks inte alla avsättningar, utan endastomstruktureringsutgifter och övriga avsättningar, då de är svåra att kontrollera och utrymmekan finnas för kreativ tolkning.

The Results of this thesis was the creation of two designed house variants with a module toall the apartments. In addition till the first module there are three other modules ofapartments that can be put in the houses if it so needs. The house are volume prefabricatedand are placed on site in a way that it create an enclosure of the area which faces against thenature and car parks also lies hidden behind these houses.For the actual structure, a cross beam was created to carry the floor above and it is supportby all four walls. The structure between the first and the second floor has no "syll" butinstead there are two differently alternative to linking the floors in order so that it will notmove. The reason with this solution was that there will not be any subsidence when theforces from above are pressed down ward.

Most scientists believe that in the good times the peasant had the opportunity to follow fashion. Virestad parish does not follow fashion. My purpose is to try to understand something of the mechanism that made Virestad do so: that I will do by analyzing the results in relation to the concept of status. My main source is estate inventories. Here I examine the status markers and differences in what they invested in clothes and jewelry in relation to the estate's proceeds.The lower the balance, the more percentage they need to put on clothes.

This study highlights the stereotypical depictions of journalists in film using a narrative analysis of four major Hollywood productions, starting with All the President?s Men from 1976 through The Girl with the Dragon Tattoo from 2011. Its purpose is to highlight traits given to journalists in the movies and re-occuring themes in the portrayal of the media and the journalistic occupation. Differences and commonalities between the films are concluded in a discussion of ethics, personalities and the media?s self image.

This master thesis has three purposes. The first purpose is to give a theoretical background of how to divide up forest estates and to study how the legal system for these matters works. A literature study has been carried out to give the background and a theoretical model has been made for analysing the law cases. The first purpose also partly touched the decision process in dividing up forest estates from point of view of the law of land parcelling (FBL), point of view. The second purpose is to examine effects of a change of production requirements in 3 cap.7 § FBL as regards dividing up forest estates of private forest owners.

Tissue factor (TF), a 47 kDa glycoprotein, is the initiator of the extrinsic pathway of blood coagulation and consequently of the upmost importance when damage to blood vessel occurs. The source of TF in circulation has been investigated. However, the source of TF is still not clear. One theory is that platelets express and increases the expression of TF after stimulation and the aim of our report was to investigate whether platelets really are a source for TF in circulation.Using specific primers for TF mRNA, platelets in plasma from healthy volunteers and from patients suffering from cardiac infarction were analyzed by using real-time polymerase chain reaction (PCR). Gel electrophoresis was performed after amplification of TF mRNA to verify the results.The samples were negative for TF when using real-time PCR and the few positive all had cycle threshold (Ct) values above 35.

Det finns idag en trend i viljan att investera i samhällsfastigheter, det vill säga fastigheter där olika typer av samhällsservice bedrivs. Fördelen med denna typ av investeringar är att ägarna kan teckna långa hyresavtal med kommuner, landsting och staten som hyresgäst, vilket ger säkra kassaflöden i och med låg vakansrisk. Investeringsmarknaden för samhällsfastigheter är relativt ny för privata aktörer då dessa fastigheter tidigare ägdes i princip uteslutande av kommun och landsting, men som idag av olika anledningar valt att sälja och istället hyra tillbaka fastigheten av specialiserade fastighetsägare. Studien syftar till att identifiera de osäkerheter/risker som existerar vid investeringar i samt förvaltande av samhällsfastigheter och främst vårdfastigheter i Sverige. Genom att intervjua aktörer som deltagit i tre studerade transaktioner av vårdfastigheter från 2011 har en investeringskalkyl samt en känslighetsanalys utformats och legat till grund för de slutsatser som dragits.Att investera i samhällsfastigheter har visat sig vara en relativt stabil och säker investering, då de långa kontraktens driftnetton bidrar till att investeringen kan räknas hem redan under första kontraktstiden. Dock med antagande om att inga oväntade kostnader uppstår.

This paper analyzes the Swedish labor market during the interwar and early postwar period within the framework of modern labor market theory. The development of unemployment during this period - according to the commonly cited source of labor union reports - represents a conundrum for research. The unemployment rate rose after the initial diverse shock of 1921 and stayed at a permanently higher level for the rest of the interwar period. This development was reversed after World War Two when the unemployment rate decreased and stayed permanently low for the rest of the postwar period until the oil price chock of the 1970s.In a first step the available sources of unemployment statistics is investigated and compared. The general conclusion is that the labor union reports overestimate the level of economy wide unemployment while being a reasonably good indicator of movements in the rate.

This essay aims to explore the philosophical meaning of the expression ?present and real? in Clara ? or, On Nature?s Connection to the Spirit World by F. W. J. Schelling.

Alneskolans slöjdlärare Sara Edström anser att deras trä- och metallslöjdssal upplevs som trång, är oändamålsenlig och har brister utifrån de gällande arbetsmiljökraven.Syftet med denna rapport är att slöjdläraren ska få ett underlag som visar hur slöjdsalen kan utformas för att bli effektivare, trevligare och uppfylla gällande lagar och rekommendationer. Underlaget som kom att innehålla en planritning, rivningsritning, rumsbeskrivning och en kostnadsberäkning, ska sedan användas för att få till en verklig förändring av slöjdsalens utformning.Utformningen grundades på boverkets byggregler, arbetsmiljöverkets rekommendationer och slöjdlärarens anvisningar.Resultatet visade att slöjdsalen kan utformas så att den blir mer effektiv, trevligare och säkrare. Till en kostnad av 125 000 kr kan lokalen utformas så att den uppfyller alla regler och rekommendationer samt de flesta av anvisningarna som angivits. .

Goal: To describe which evaluation method is used by Swedish retailers to assess a potential retail location and to describe to what extent the retail brand effects this strategic decision. Design: Analysis of ten interviews with companies within five retail sectors in Sweden. Main study: Indication of what methods are used to evaluate a location and how a company's retail brand affects the decision. Results: Retailers use a mix of theoretical methods to evaluate the location attributes and possible profit. Most common among mixtures was an application of the analog method, residual method or the checklist method in combination with a financial assessment.

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

Fastighetsmäklare har ett rykte att de tjänar mycket pengar utan att anstränga sig. Stämmer detta eller är det bara en bild som media skapat? Med den bakgrunden valde vi att titta närmare på vilka lönesystem för fastighetsmäklare som finns i branschen. Med avgränsning till privatbostadsmarknaden och Stockholm-Uppsala regionen.Syftet är att öka kunskapen om olika lönesystem för fastighetsmäklare på privatbostadsmarknaden.Vi har även tittat på hur det fungerar med sjukpenning, föräldrapenning och a-kassa. Sedan har vi valt att titta på hur en mer traditionell lön ser ut och vilka förmåner utöver lön som kan förekomma.Vi har genomfört två intervjuer angående hur en traditionell eller ?normal? lön fungerar samt fyra intervjuer med fastighetsmäklare angående lönesystem för fastighetsmäklare..

The purpose of this master thesis is to investigate different types of measures for making buildings more energy efficient and to estimate their profitability. The calculations were performed with the building simulation program VIP+ and the evaluation of the profitability with the life cycle cost method. Furthermore, it was examined how losses in the distribution of secondary systems of district heating can be avoided. Options to replace district heating with a local district heating system based on bio-energy have been investigated. The possibilities of achieving more efficient thermal energy consumption and production for the chosen estate were also examined.The object of the study has been a residential estate with 133 detached houses in Uppsala, built in 1974.

Purpose/Aim: The purpose of this study is to examine how the advertisements of houses in the newspaper of Dagens Nyheter, have developed in layout, by text and image, during the last fifty years and to examine what part of the home is highlighted, as evident values of lifestyle.Material/Method: By examining twenty advertisements from the newspapers every decade during the period of 1958-2008, the layout and lifestyle will be described and analyzed by a quantative and qualitive (discourse) method.Main results: The advertisements has changed in many ways. The layout has drastically developed to a more personal layout of the estate agents and the trends of lifestyle have had an impact on how the agents have created the text in the advertisments to entice customers..