Uppsatsen undersöker om kvartalsvisa resultatmönster kan indikera potentiellt användande av resultatmanipulering (eng. earnings management). Företag klassificeras som Negativa-Positiva- (NP), Positiva-Negativa- (PN) respektive kontrollföretag beroende på hur resultatförändringar ter sig över ett helår. Med hjälp av den modifierade Jonesmodellen beräknas därefter företagens godtyckliga periodiseringar för att undersöka om NP- eller PN-företag är mer troliga än andra företag att tillämpa periodiseringsmanipulering. Ytterligare undersökningar genomförs med fokus mot faktisk resultatmanipulering (eng.

In the gaming industry, it has long been popular to combine genres with the aim ofcreating games that bring together the best of several worlds. However, there are stillmany unexplored combinations with good potential.This report addresses the planning and development of a game prototype that combinestwo game genres, turn-based and real-time strategy. In addition to presenting the results,the report also discusses the di culties that were encountered and how they were handled.The prototype contains a working combat system and a basic AI. The prototype ismodular, which means that it is easy for an end user to extend the game with extra content.Most elements that were considered important from the two genres were implemented, butthere is still room for improvement and further development.The result is evaluated by means of quality assurance, a process that is commonly usedin the gaming industry. The response has been generally positive, which indicates thatthe combination has potential and should be explored further..

Studiens syfte är att undersöka och analysera kompetensbehov inom olika kommunala human service-organisationer, där bland annat socialpedagoger är verksamma i Västerviks kommun. Min studie vill även undersöka inom vilka verksamheter högskoleutbildade socialpedagoger arbetar idag samt vilka kompetenser de har och vilka kompetenser lämpar sig för att arbeta inom human service-organisationer i Västerviks kommun. Denna studie strävar efter att vara ett stöd för att förbereda human service-organisationer i Västerviks kommun inför eventuella utmaningar vid framtida rekrytering av befintlig och ny kompetens. Samtidigt vill jag med min studie stärka kunskapen kring socialpedagoger.Studien består av både en kvantitativ och kvalitativ undersökning. Det empiriska materialet har insamlats via en enkätundersökning och en gruppintervju med personer som har medarbetar- och verksamhetsansvar inom olika human service-organisationer i Västerviks kommun.Resultatet av min studie påvisar att det finns ett kompetensbehov inom human service-organisationer i Västerviks kommun som främst präglas av intellektuella och sociala kompetenser.

The purpose of this paper is to investigate and analyse the private researchers encounter with the Royal Library, national library of Sweden. The main focus is on answering the two questions: who is the private researcher and what is his/her impression of the Royal Library? These questions are answered from the vantage point of the following theoretical perspectives: library anxiety, Bourdieu, library architecture, gender studies and service management. The methods used are qualitative interviews, and textual analysis using the printout of these taped interviews along with notes and an earlier user study as material. The conclusions are that barriers with staff is the most frequent factor of library anxiety in the private researcher at the Royal Library, and mechanical barriers the least frequent.

In 2005 a public housing company in Uppsala, Sweden introduced the service quarter host. The focus on comfort (life quality in American programmes) is similar to the non-tolerance programmes. The idea of non-tolerance derived from the theory of Broken windows. The purpose is to examine how the service works according to the theories of Broken windows and social control. The aim is also to examine if the manifest and the latent functions are the same in different areas.

In 2005 a public housing company in Uppsala, Sweden introduced the service quarter host. The focus on comfort (life quality in American programmes) is similar to the non-tolerance programmes. The idea of non-tolerance derived from the theory of Broken windows. The purpose is to examine how the service works according to the theories of Broken windows and social control. The aim is also to examine if the manifest and the latent functions are the same in different areas.

The purpose of this study is to examine how pre-school teachers think about the importance of circle time in regard to the child's language and social development from a sociocultural perspective. Furthermore the study will include what role the educators? have during the circle time.To answer our purpose we have chosen the following question:What is the role of the teachers in the circle time?What are the teacher?s thoughts about the circle time?s importance to children's social development?What are the teacher?s thoughts about the circle time?s importance to children's language development?The study is constructed on qualitative methods, where we conducted structured interviews with six preschool teachers and observed their circle time to collect our empirical material. The study is also based on Vygotsky's sociocultural perspective which says that all learning takes place through relations and interaction with other people in the cultural context you are in. The results have shown that pre-school teachers are aware of the circle time?s importance to children?s development, and purposely plan the circle time to give children the opportunity to develop both socially and linguistically skills..

The purpose of the Sharing Economy is to exploit unused resources between people, as an alternative to buying new and owning themselves (Gansky, 2010). Gansky (2010) argues that a major reason why the Sharing Economy has grown in recent times is, besides from the recession and people?s increased environmental awareness, the urbanization which has made people move closer to each other and in to the big cities. This in addition to an increased use of GPS technology in smartphones enables people to be constantly connected to an ever-changing network. People now share and exchange services and products from each other.

Vi har studerat en laglig rättighet som vissa personer med funktionshinder kan ha en rätt till i Sverige. Dessa rättigheter finns i lag (1993:387) om stöd och service till vissa funktionshindrade. Vi har studerat de förslag till ändringar som kan komma att ske i insatsen personlig assistans. Vi har även studerat den föreslagna insatsen personlig service med boendestöd som är tänkt att ersätta en del av insatsen personlig assistans. Vi frågar oss om dessa insatser, efter en eventuell lagändring, kan anses vara rättigheter samt ingå i en rättighetslag.

Background: Resources that are hard to put a value on and cannot be classified as assets in the balance sheet as well as the development towards the information society has led to an increasing need and use for voluntary information in the annual reports. The increase of voluntary information can foremost be seen in the field of human resources.Purpose: The purpose of this thesis is to describe the development of voluntary information about human resources in the annual report of a number of Swedish quoted companies. The purpose is also to see if there is a difference in the development between manufacturing companies and service companies.Method: Six manufacturing companies and six service companies were chosen from the Stockholm exchange A-list. Using both a qualitative and quantitative research method the annual reports of the chosencompanies were studied for the years 1995, 1997, 1999, 2001, and 2003. A model consisting of seven categories; health, diversity, recruitment, staff turnover and comfort, benefits and motivation, education and competence development, was developed to clarify were the development took place.Conclusions: After finishing the study one can tell that the amount of voluntary information about human resources in the annual report has increased even though the percentage share of the total annual report only has increased appreciably for manufacturing companies.

The purpose of the study was from the perspective of young people that has completed a stay at HVB-home. The respondents are between 15-21 years both boys and girls. The basic questions were: How do the respondents look upon this HVB-homes service process? How do the respondents look upon this HVB-homes service contents? How do the respondents look upon this HVB-homes service regarding available information and how the staff is available? What positive and negative experience do they have from their stay at the HVB-home? We also wish to get a picture of what is important to change to improve the quality on this HVB-home. To receive answers to those questions we formed a questionnaire.

This report presents an independent thesis corresponding 15hp and was carried out on Högskolan in Halmstad during the spring of 2014. The thesis is the final course which ends a three-year mechanical engineering program with focus on technical design.The thesis started in an operation which electricians are exposed to every day. The operation in question is cable laying or wiring. The tool they use is called a tension spring and is a long and stiff wire, usually made out of nylon or fiberglass. The tension spring is fed through pipes in the walls and brings the desired cables with it on the way back.

The present study aimed to replicate Tversky & Kahneman's' survey of 1981 The Asian Disease Problem. A survey was conducted on the Internet (N = 200). An identical problem was added, yet with The Swine Flu as the disease. This was done to be able to investigate if there are any order effects, and also if it matters whether the mentioned disease is fictional or real. The results show the same results as Tversky & Kahneman already noted; positively and negatively framed problems generate different responses from the participants.

This thesis has been performed as a part of the Bachelor degree in Industrial Engineering and Management at the School of Engineering in Jönköping. The thesis is written on behalf of Pallco AB, which is an engineering company that performs subcontracting, surface treatment, and assembly of components, mainly in steel and aluminium. The thesis focuses on identifying and analyzing the customer order fulfillment process of three customers at Pallco AB.The main objective of the thesis is to distinguish time differences in the company?s administrative work for each of the three customers. Furthermore, Lean thinking is following as a thread through the whole thesis.

The aim of this study was to describe and understand parents? perspectives in aid assessment for children according to The Swedish Act (1993:387) concerning Support and Service for Persons with Certain Functional Impairments (Lag 1993:387 om stöd och service till vissa funktionshindrade, LSS). The study took place in the county of Kronoberg, Sweden, and was based on a total of nine qualitative interviews. Four interviews were made with parents? of children who has interventions according to LSS (1993:387) and five interviews were made with LSS case workers. In our study we saw that parents? perspectives often is the largest amount of information that case workers take into account when assessing aid and as a case worker you listen to the parents perspectives to capture the child?s and the family?s needs. It also came clear that the parents? perspective is not only about the child?s needs, but also includes the parent?s own needs and their family?s needs. The parents in the study felt that they made the decision about the choice of aid and considered themselves as the one who decides the family?s requirements. It turned out that treatment and understanding from the case workers was important for gaining access to the best help and making parents feel listened to. Parental responsibility was of great importance for the assessment, and it often led to disagreement between parents and case workers. During the study, we saw that power existed in the relationship between case workers and parents, but that it could be moved and changed during the time of aid assessment..