Syftet med examensarbetet är att tillföra ny kunskap inom den svenska earnings management forskningen genom att undersöka kapitalstrukturens eventuella korrelation med earnings management. Uppsatsen har en kvantitativ metodansats, paneldata regressionsanalys används för att genomföra studien. Arbetet grundar sig i tidigare forskning på earnings management området. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgår från 231 företag listade på den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.

This is a graduation project in Innovation Management, which seeks to enlighten new theories within the major subject ? the multi?faceted innovation process.The reader is hereby invited to an insight in the more complex perspectives of these types of theories than what has previously been explained in simplified ways.We have conducted research on a company within the cleantech market; Cellkraft AB. The company develops and produces fuel cells amongst other products, which have emerged during their research and development in the fuel cell technology. Cellkraft works in a high?tech frontline market where innovation is key.

In this thesis we investigate the level of deliberative democracy in the current implementation of the 24/7 Agency in the local government. We are interested in how the combination of the two seemingly opposing ideals of Demokratiutredningen and the 24/7 Agency is solved. Our analysis is based on interviews with civil servants from three kommuner in Skåne and a schematic overview of their websites. As a theoretical framework we use New Public Management Theory, Deliberative Democracy Theory, and Citizen Theory.We have found that the local 24/7 Agency is initiated and implemented by public servants. Their experiences and worldview is mirrored in both process and result.

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.

To be able to compete on the market environmental Management System has become an important part of operations work. However, many companies still haven?t implemented an environmental management systems due to lack of time and the high costs. One of the companies with this problem is Falu Bildemontering. Their goal is to accredited according to the ISO 14 001 certificate.

Higher demands of competitiveness and efficiency have led to increasing sizes of farms, with more land, more capital and more comprehensive logistics. The aim is to gain benefits of scale economies that reduce the production cost per unit. However, a greater extent of the business exposes the farm of increased risk where small deviations rapidly can erase the benefits. A modern dairy farm thus put high demands on the farmer?s ability to coordinate, plan and manage the forage production through the whole process until storage to obtain silage of the desired quality and quantity at the right price. The objective of this study was to design a simple model, i.e.

The aim of this study is to examine whether the two factors SMB and HML in the Fama-French Three Factor Model proxy for default risk. The study is based on companies noted on the Stockholm Stock Exchange between 2003 and 2008. These companies are used to create the factors SMB and HML, as well as a default risk factor we call RMS. In a first set of regressions, we examine the explanatory power of the original Fama-French model on a set of portfolios consisting of Swedish companies of different size and book-to-market ratio. The default risk factor RMS is then added to the original Fama-French model.

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

Opioids are considered the "golden standard" in pain management for both humans and small animals, but is used less often in equine medicine - probably for fear of side effects. Are there any studies that suggest that side effects are a major problem, or is it lack of experience which is the greatest obstacle to use? As early as 1937 it was shown that morphine and morphine derivatives provide analgesia in horses. For species other than horses used opioids often both pre-, intra-and postoperatively. They relieve pain effectively and are often included in the anesthesia protocol.

Mastitis is the most common disease of dairy cows. Mastitis can be painful for the dairy cow and causes economical losses for the farmer. These losses are due to decreased milk production, more working hours for the farmer, treatment costs and possible costs due to culling of the cow. The udder inflammation, mastitis, is often caused by bacteria infection. One of the most common bacteria found to cause mastitis in Sweden is Staphylococcus aureus (S.

Background;Chronic obstructive pulmonary disease (COPD) is a lung disease characterized by airway obstruction. Common signs of COPD are the slow process and shortness of breath on exertion. The most important treatment is to quit smoking. Most nurses, regardless of where they work, will meet these patients, often when the patients are having respiratory disorders. Aim;the aim of this study was to illuminate how patients with COPD describe the daily life based on how he/she experience and cope with the disease.

By identifying effects that a buyout-firm has on management control systems in its portfolio companies, the aim of this thesis is to explain how such effects differs between the companies and finally to explain why the effects differs even though the companies are owned by the same buyout-firm. The study is conducted as a qualitative case study based on interviews with representatives from the studied buyout-firm and three of its portfolio companies.By analyzing the empirical findings with frameworks and theories within management control systems and value creation, we cannot only identify effects that are common for all portfolio companies but we can also observe differences between the portfolio companies.The identified effects that are common for all portfolio companies are: increased internal reporting burden, increased perceived risk of getting laid off among managers and co-workers and replacement of the board immediately after acquisition.The effects that are observed only for two portfolio companies are: increased focus on short-term planning, higher financial targets, replacement of company management upon acquisition and moving of decision authorities to higher organizational levels. Differences are observed although the portfolio companies are owned by the same buyout-firm due to: differences in management and co-workers equity stake in the portfolio companies, differences in business complexity and differences in planned exit-horizon..

The Swedish Aviation Safety Authority has decided to standardise a classification system for reporting deviations found in inspections. The purpose of a classification system is that similar deviations always should be reported in the same way since this will enable better decisions regarding different risk areas. The inspectors are therefore constrained to use a standardised classification system and are not free to use their own words when reporting deviations. A hierarchal classification system with predefined phrases is in aviation referred to as taxonomy. Taxonomy is already in use when reporting accidents and incidents but not when reporting deviations found in inspections.

Syftet med denna uppsats är att analysera hur elintensiva företag kan hantera sin risk vid plötsliga- såväl som långsiktiga förändringar av elpriset. I studien används de finansiella instrument som är tillgängliga på elbörsen Nord Pool. Uppsatsen är en fallstudie av företaget Vargön Alloys och hur det utifrån dess situation är möjligt att sänka inköpskostnaderna av el med hjälp av finansiella instrument. Utgångspunkten är deduktiv då teorier kring derivat och riskminimering har använts. Uppsatsen har både en kvalitativ- och kvantitativ karaktär.

The aim of this study was to investigate emotions and emotion regulation of a downsizing in an industrial company. The sample consisted of persons who had experienced a downsizing but have kept the employment, within a same position or being transferred to another one. Data consisted of two focus group interviews, analysed by an inductive thematic analysis. The results have indicated that emotional reactions changed over time as well the emotional regulation did during the different phases. The groups differed in emotional reaction related to the time of decision regarding the retention of employment.