Syftet med denna studie är att jämföra hur förekomsten av resultatmanipulering ser ut i företag med olika ägarstrukturer noterade på de svenska börslistorna under åren 2005-2008. Vi har valt att definiera tre grupper av företag: familjeägda företag, företag ägda av investmentbolag och övriga företag. För att identifiera skillnader i resultatmanipulering väljer vi att jämföra medelvärden på godtyckliga periodiseringar hos de olika företagsgrupperna genom ett oberoende t-test, sedan utförs regressioner för att försöka förklara potentiella skillnader. Studiens resultat visar i likhet med tidigare forskning att förekomsten av resultatmanipulering är lägre i familjeföretag i jämförelse med övriga företag. Vårt resultat tyder även på att det inte existerar någon signifikant skillnad mellan företag ägda av investmentbolag och övriga företag vad gäller förekomsten av resultatmanipulering..

Krisstöd som syftar till att lindra stress för poliser i yttre tjänst är en förutsättning för att uppnå en god arbetsmiljö. Enligt tidigare forskning bör personers behov och inställning tas i beaktande vid planeringen av krisstöd. Vad personer har för inställning till krisstöd kan studeras i form av attityder. Personers självkänsla är besläktat med känslighet för stress vilket kan påverka behov av krisstöd. Syftet med denna studie var att undersöka om copingresurser och självkänsla hade någon betydelse för attityd till krisstöd.

The purpose of the essay is to discuss from the theory about the established and the Outsiders if the Culture Centre Blå Stället can serve as a meeting point between the majority of the people and the minority of the people in Gothenburg. The idea of Blå Stället is that it shall work as a house available for everyone and as a cultural meeting point between people in and outside Angered. I argue if Blå Stället really is a place where people from Gothenburg as a whole go or if there are some hindrances for their visions. My study is comprised of interviews with three of the staff at Blå Stället. With the theory about the established and the outsiders I want to show that the division in the city between ?them? and ?us? has to do with differences of power.

Feral animal populations are distributed over many parts of the world and are often seen as a problem. Since they are a threat against other species, destroy farmlands and can spread dis-eases, they are often referred to as pests. Artificial selection has contributed to loss of genetic diversity in our domesticated animals. Feral animal populations are affected by natural selec-tion, which allows them to adapt to the environment. Their ability to adapt is a reason to see them as pests but can also be seen as an asset.

In this thesis swedish students? worldsviews, in relation to the theory of evolution, were studied. Thirty students from two different schools and cities took part in the survey and four students were later chosen for interviews. The results showed that there are many different types of students and categories in this matter. The study also showed that for some religious students, accepting the theory of evolution was not difficult thus showing that religious students can both believe in God and in the theory of evolution..

Purpose: The purpose of this paper is to study how important brand belonging can be for sport clubs.Method: The method for the empirical research is based on qualitative interviews. The data then gets compared and connected with relevant brand and marketing theories.Findings: The paper finds out the perks and disadvantages the researched clubs gain from the strong brand names they hold, and further discussion for development based on theory is being made..

This paper deals with the question of neolithisation of Southern Scandinavia. The main goal is to give an overview of three theories regarding how agriculture and livestock breeding was introduced to the Southern Scandinavia. These are as follows: the immigration theory, the socio-economic theory and the historical explanation theory. Furthermore it is investigated which theory has the most probably support in material culture. There are obvious difficulties in interpreting the archaeological material.

Chunks and Tasks is a programming model based on the C ++ programming language. This programming model is used for electronic structure calculations, among other things.The purpose of this project is to improve the CHT-MPI software library for Chunks and tasks, so that calculations of matrix-matrix multiplications are performed more efficiently than they do with the existing software library. The software library is based on the work stealing method, which is a method the software library for Chunks and Tasks uses for the distribution of the calculation work. The considered way to improve the software library is by modifying the work stealing method in a way that makes the distribution of calculation work happen in a more efficient way , which will lead to calculations performed faster than before.Two different modifications of the work stealing method were tested and it led to two new methods, Method 1 and Method 2, which distributed the calculation work differently. Method 1 did not give results that were compatible with the theory, since the calculation time with this method was much longer than the previous method.

The main aim of the thesis is, first, to present a theoretical and methodological perspective for the study of postmodern theory in historiography; second, to discuss and evaluate earlier research on the subject; and third, to show that historians must be more self-reflexive about their explicit as well as implicit theoretical and philosphical premises. My theoretical and methodological inspiration comes mainly from three directions: first, the discourse analytic theory propagated by the political theorists Ernesto Laclau and Chantal Mouffe; second, concepts from Lacanian psychoanalysis as propagated by the Slovenian philosopher Slavoj Zizek; and, finally, the later Ludwig Wittgensteins theory of language.Using this perspective a minor case study is made based on five dissertations in history at Lund University from 1999 to 2006 as source material. This in order to indicate a strong influence of postmodern theory in Swedish historiography. It is further argued that it is legitimate to speak of one postmodernism, not in spite, but because of the fact that postmodernism is a semantically highly paradoxical, contradictory and unstable phenomenon. The main results of the analysis can be summarized as follows: (i) earlier research on the subject is simplified and unreflected and must be abandoned, because (ii) postmodernism seen as a discursive whole, i.e.

AbstractThe Northern Wheatear (Oenanthe oenanthe) is a small insectivorous passerine bird living in open landscapes. Both parents feed the brood of approximately five chicks, but little is known about how each sex allocates their feeding effort. In this study I investigate feeding nest visit differences between male and female Northern Wheatears relative to the age of the chicks, the number of chicks and the quality of the territory for 17 pairs from 2008-2010. Data were collected using automated data loggers to record nest visitation rates during chick feeding, and the sex was determined from nest video cameras. I also examine if the parents? rate of feeding visits changes over the nestling period.

This paper addresses the question about what role typography plays in the interpretation of a text. From three different handbooks in typography arguments are gathered and categorized in to three categories: roman types, san serif and others. Interviews with people from the graphic design area are also a part of the paper and are accounted for in the discussion part of the paper. Areas of theory are a broad hermeneutic view based on Hans-Georg Gadamers thoughts, which have sub categories such as: Michel Foucault?s theory about discourses, John Swales genre theory and Anders Björkvall?s thoughts on typography and multi-modal texts.

Place is on the one hand a commonsense everyday word with diversely connotative meanings, and on the other a contested concept with different interpretations across a broad range of academic disciplines and discourses. This thesis researches theories of place and their implications for the theory and design practice of landscape architecture. Responding to problems of insufficient theoretical grounding and inconsistent use of the concept of place within the discipline presently, it argues the need for a theory of place better articulated in relation to landscape architecture. It seeks to contribute to such theory formation by drawing on ideas from related disciplines ? tracing diverse understandings of place beyond the commonsense meanings of the word and into the deeper reaches of place theory as tools to explain physical, social and spiritual aspects of the environment, and human relationships with it.

Credits are considered as a natural financing form for all types of companies. The financial market in Sweden is dominated by four banks and the credit appraisals that are done by these banks are partly based on credit reports from external companies. This thesis? purpose is to increase the knowledge of which the consequences of payment remarks can imply for companies in relation to the banks. A qualitative study has been done to relay to the purpose, through the means of interviews with four companies, four banks, one rating institute and a collecting agency.

The aim of our study is to gain increased knowledge and understanding of how young people who has been sentenced to closed institutional care experience their own possibility to participate and influence the transition and aftercare, and which, if any, importance they believe this has for their readjustment to society. The study is based on a qualitative method. The data consist of interviews with four young persons, of which three, at the time for our interviews, where in the transitionphase, and one had left the institution a few years ago. The study?s theoretical framework is based on Erving Goffmans theory about stigma and the empowerment theory.

Background: It is necessary for a company to hold some unique and irreplicable competitive advantage in order to be able to succeed in a market. In a market where public procurement is an important part the competitive advantages will be characterized by the fact that some of the participants on the market are public organizations and that their actions as for procurement fall under the legislation LOU. The characteristics of competitive advantage also depend on and change with continuous changes on a market. Purpose: The purpose of this thesis is to study the competitive advantages that are presenton a current market characterized by public procurement and how these are created. The purposes is also to based on the trends on the market today study and predict the nature of the competitive advantage on the market in the future as well as the changes that we think will occur on the relevant market.