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.

Projektet avser att undersöka hur en byggnad som ska möta en divers användning i urban miljö kan dela på resurser. Projektet avser att fungera som en tvärprogrammerad yta där olika användare växelverkar med sina aktiviteter över dygnets timmar likt ett stafettlopp där avlämningen blir en spännande kontaktyta. De kommersiella aktiviteterna över dagen ska samtidigt kunna fungera som allmän service på kvällstid. Kontaktytan för detta ska verka främjande för spontan social kontakt för både boende passerande och arbetande..

Title: Journalism 2.0: About the journalist's perspective on citizen participation and its influenceon the news content.Purpose: The aim with this study was to examine whether, and if so how, professional journalists experience that the production of news has changed as the media development has progressed and the citizens opportunities for active participation in this process has potentially expanded.Research questions:Does professional journalists experience that the opportunities for citizen participation in the news making-process has changed with the spread and accessibility of new media- if so, in what ways?Wheatear professional journalists experience that the relationship between themselves and their news sources has changes with the spread and accessibility of new media?What consequences can an empowerment from citizens have on the production of news and on the professional role of the journalist?Theory: This essay is based on theories about convergence, gatekeeping, agenda building, participatory journalism, news sources and the journalistic profession.Method: The survey is based on ten qualitative interviews with ten professional journalists, eight reporters and two web editors from the newspapers NWT and VF.Results: The results of this survey shows that the citizens? opportunities in influencing the production of news has partly changed. The journalists do not experience that citizen participation affects their professional role. Citizens have always had an impact on the production of news but new technology offers citizens and journalists new channels that facilitate the communication and interaction. The gatekeeping process is protecting the decision-making role of the journalist, which restrains citizen participation.

This report will try to evaluate the use of rented concrete casting moulds, which are used to build walls and system of joists. The evaluation is only examining the economical aspects.The cost of using concrete casting moulds is a big part of the total production expenses. Therefore it is important that the calculated price not exceeds the final costs of the casting moulds. The calculated price is the price used in the process of making an offer.The evaluation consists of a comparison of the calculated price and the final costs for three building projects. It also evaluates the exploitation of the concrete casting moulds for each project.The report is made by Sven Gynne and Anders Alexandersson at School of Engineering, Jonkoping University, in cooperation with PEAB Jonkoping.

Mobile devices such as tablets and smartphones are quite common in this day. The author of this thesis wanted to know how common these mobile devices are in the building industry and how they are used and what potential an app could have. The author thus conducted an investigation on this matter, mainly in the form of interviews.Answers given by the interviews were then used as a basis to survey the usage of mobile devices and the usage of different kinds of apps. An investigation of different apps with the potential to be used by professionals in the building industry has been carried through. Apps which manage such things as scanning documents, measuring distances and handle communication.

The aim of the study was to describe parents' experiences of empty nest. The sample consisted of individuals who had experienced one child moving out of the parental home. Data were collected through qualitative semi-structured interviews and were analyzed by using thematic analysis. The thematic analysis revealed four themes, Concerns about the new time in life, Changing roles, Socializing in the family and Testing the relations. Due to the themes participants' stories reveal anxiety facing the time that will come when children takes the step to leave the nest.

In the European Convention and the EU charter the principle ne bis in idem is provided, which implies that a person can not be tried or punished twice for the same offense. Since the European Convention was incorporated into Swedish law in 1995 the principles application has been discussed in tax law. Several cases have been examined by the European Court and the Supreme Court (HD) in order to determine whether dual punishment has occurred in the national rules concerning tax surcharge, tax crime and accounting fraud. The judicial trials have brought different assessments concerning the matter, which have resulted in a lack of clarity on the application of the principle in Swedish law.The thesis purpose is to clarify whether the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime, and the relationship between tax surcharge and accounting fraud.The authors' conclusion is that the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime because both sanctions are considered criminal in nature and concern the same crime, since they are based on substantially the same circumstances. Furthermore, the principle ne bis in idem is considered applicable on the relationship tax surcharge and accounting fraud, because both sanctions are criminal in nature and their circumstances have a connection, therefore they are considered as the same crime..

The traditional airlines exist on a market that is distinguished by an increasing competition. They are often partly or completely owned by the government and are characterized by slow decision making. Because of their existing structure and old business culture the traditional airlines find it hard to use price as a means of competition. Consequently the traditional airlines need to create loyalty amongst their customers. The purpose of this essay was to analyze and evaluate SAS long-term marketing strategies through a comparative study of the companies? management, employees and customers.

The national spatial planning guidelines and the subsequent legal regulation in the Natural Resources Act and the Environmental Code has been a part of the Swedish planning system for almost 40 years. In the recent years, critics have claimed that the regulations are outdated and does not work the way it was intended. This paper examines closer why it is perceived that the regulations does not work, with a focus on how the national interests are managed in the municipal planning. Why is the national interests not applied in the municipal planning as intended? Is the error in the system or in the implementation of it? The aim of this essay is to study the gap between theory and practice by studying how the land management provisions in the Environmental Code is applied in five selected municipalities.

With the advent of a range of social networks, librarians all over the world have startedto ask themselves how this new technology can be used as a way to market theirlibraries. Today's information websites and search engines are difficult competitors forlibraries and information centers, and are forcing traditional information institutions tomarket themselves in new ways.Marketing theories have traditionally concerned themselves with money transactionsand marketing of specific services and/or products. Relationship marketing theories, onthe other hand, focus more on the relationship between the customer and the companythat produces the product or service. These two parties are seen as co-producers, andrelationship marketing theories tend to focus more on a win-win situation, than on thecompany gaining power of the customer. The relationship is the important thing, and thetheories concentrate to a great extent on how to nourish these relationships.This paper is a discussion about whether Facebook as a social network is a usable toolfor library marketing.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Many organizations today work in projects, a method of organizing work to provide a clearer focus on goals and more control of every aspect of the assignment. A project is, simply put, a plan to achieve a specific result. In turn, project management means to use various tools and methods to facilitate and streamline the effort towards achieving the goal with the project.Risk management is the activity that refers to finding, identifying and quantify different types of risks and take appropriate action towards reducing or eliminating these risks to the extent possible. With increased use of projects as a method of working the demands for managing risks better become stronger. The question that this thesis tried to answer was: ?What kind of risks does the IT industry think are linked to their projects and in what way does these companies manage these risks??Among the project leaders interviewed, the authors could see a great variation in lines of thought and values regarding the importance of risk management and how risk management should be handled.

In this study I examine the debates, intentions and ideas concerning the physical and created schoolroom as they appeared in the journal Lärarnas Tidning - Svensk Skoltidning (Teachers Journal ? Swedish School journal) during the period 1962-1974. The built and created school building and its environment has been a relatively neglected topic in Swedish pedagogical research.When the Swedish comprehensive system transformed during the sixties, with new curricula and a common nine year school, many school professionals realised the need for a new and pedagogically adjusted schoolhouse.The early seventies marked a decline after a ten year period with an extensive building program affecting large parts of Sweden, and where schoolhouses had been an important part. The debate concerning the new Swedish school building was sometimes inspired and refreshing, but resistance and bitterness was also expressed. In part, this should be seen against the backdrop of the introduction of a new educational system, using new and sometimes untested pedagogical ideas, together with the fast transformation of the Swedish society.The research method is an exploratory textual analysis focused on five different issues: ideas concerning community centres and integration, participatory and democratic issues about the built environment, the school building as a pedagogical tool, aesthetic considerations, and the working environment.

Bakgrund/Problem: Resebranschen blir alltmer konkurrensintensiv och kampen om kunderna hårdnar. Konkurrensen har inneburit att priserna också pressats och med små vinstmarginaler är det svårt för många researrangörer att överleva. Att sälja en resa innebär att sälja förväntningar och drömmar vilket i sin tur ställer krav på researrangörerna att kunna tillgodose kundernas individuella behov. Resebranschen karaktäriseras av en hög andel illojala kunder som med det stora informationsutbudet även har en stark maktposition. En metod för att förbättra kundstrategier och relationsskapande är Customer Relationship Management (CRM).