The purpose of this paper is to investigate the relationship between Earnings Management (EM) and certain characteristics of management forecasts, among a sample of Swedish listed companies. The forecast characteristics studied are: 1) Forecast venue: How explicitly is the forecast presented? 2) Forecast precision: How detailed is the estimated number? 3) Forecast measure: Which measure(s) are forecasted? We use a sample of 68 annual management forecasts, obtained from year-end reports between the years 2007-2011. EM during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period.

Background: Sporting events conveyed by the TV medium affect people and can give many unforgettable experiences. Sport may be synonymous with excitement and drama or just serve as entertainment. Through TV broadcasts from different sporting events, millions of televiewers all over the world have enjoyed athletic feats of extreme top class. TV broadcast sport always attracts a great number of viewers, also in Sweden. The prices of broadcasting rights to sporting events have risen strongly during the last decade, much as a consequence of the increasing competition between different TV companies both internationally and in Sweden.

The writing style of a particular author can be divided into many subfeatures, for example use of words, language and syntax. Focusing on the latter, this study aims to show how well syntactic information alone can attribute the correct author to a document. Syntactic information is defined as overlapping syntactic subtrees of height one (1) for all sentences of all included documents. The performance is compared to that of the previously very successful method of comparing stop word frequencies. These are words normally excluded from search engine queries, because they are present in all sorts of texts regardless of topic.

Ungdomars aggression kan få negativa konsekvenser både för dem själva och för omgivningen genom olika former av destruktivt och störande beteende. Det behöver inte vara våld och hot utan även mobbing, snatteri och skolk. Hur ska vi inom socialt arbete på bästa sätt bemöta utagerande, aggressiva ungdomar? Aggression Replacement Training (ART) är en evidensbaserad metod inspirerad av Kognitiv Beteendeterapi (KBT), vilken används i arbete med ungdomar som påvisar ett utagerande beteende. ART består av tre komponenter; interpersonell färdighetsträning, ilskekontrollträning och moralisk färdighetsträning.

The manufactory industry, due to decline in profit margins, is seeking new business opportunities by moving towards servitization and value-adding services in after-sales. We have therefore conducted a case study to investigate a manufacturing company in their current transformation towards servitization. By studying the management perspective, we aimed to understand how Information Technology, by adding value, could play a role in the transformation process. This study shows that information technology can take an integrating role, by supporting new value-adding services to provider and customer, as well as a co-creating role, where both provider and customer benefits by learning from each other, in the changing work process initiated by new services. The study has also shown that Information Technology, together with organization, information and people, are crucial components in the manufactory industry?s transformation towards servitization.  Furthermore, the study has also shown that the value chain has the potential to drastically change due to the value-adding that the information technology brings to the progress of servitization..

Med de nya implementeringarna av ISPS-koden så är det svårt att få en insikt i styrmansyrket. Hur skulle nya studenter veta vad de ansöker till när de vill bli ovan nämnda styrmän.    Syftet med den här uppsatsen är att utreda vad förväntan på styrmansyrket är inom den svenska handelsflottan. Intervjuerna utfördes på tredjeårsstudenter vid en sjöfartshögskola i Sverige angående bilden på styrmansyrket som de fått under sin fartygsförlagda styrmanspraktik. Förväntan jämfördes sedan med den bild de fått under ombordtiden.    Resultaten visade att styrmansyrket inte kan liknas vid något landjobb och att man måste uppleva styrmansyrket för att förstå sig på styrmansyrket..

I will write about product placement in film from a Swedish point of view. This entails writing about Swedish films with different types of product placements, not only how they are done but also discuss how they succeed from a sales perspective. In my earlier work I have written about the product placement of watches. In this thesis I focus on the film series about the Swedish agent Carl Hamilton, since here you can see how Swedish film has developed during the past 30 years with regard to product placements. Both world politics and the concrete placements are illustrated in a clear way.

This essay is an attempt to scrutinize dance improvisation in terms of Aristotle?s concept of the practical knowledge phronesis. By remembering and reflecting upon lessons and my own practical knowledge and experience as a teacher in the subject of dance improvisation, I want to examine the ability to improvise as the dance students´ phronesis. Awareness, spontaneity and intuition are vital elements for the comprehension of phronesis and even represented in the basis training in dance improvisation. During the contemplation I have used philosophical books and texts mainly about practical knowledge, intuition and reflection..

The purpose of the paper is to explore of what importance network relations are to the small fashion company Clemens en August. Clemens en August is a new German fashion label, which has the goal to become established in the high-end segment. The company uses an innovative sales strategy, directly distributing its products to the end costumer. The theories used will serve as a tool to analyze Clemens en August 's strategy from a network perspective. As the Bachelors thesis nr: 12464 ?Clemens en August ? A Network Perspective?, authors; Malin Elmlid, Biancastella De Angelis and Carsten Juldorf, date of approval 2006-01-11, contains delicate data about the studied company we have decided to classify it as secret.

The aim: was to describe and compare a group of experts and critical care nurses' agreement in detecting delirium in intubated, ventilator treated patients with sedation / analgesia, before and after an in house training intervention with the instrument Confusion Assessment Method for the Intensive Care Unit (CAM-ICU).Method: A quasi-experimental study, one group pretest - posttest design. A convenience sample of 17 critical care nurses in a general intensive care unit included. To detect delirium the instrument CAM-ICU was used, 21 paired tests before and 22 after an educational intervention.Main Results: The results showed that after an in house training intervention sensitivity and kappa coefficient improved of the characteristic 1 "acute onset and fluctuating course," an improvement that was significant. In other features, and overall values were signs of numerical improvement and deterioration in sensitivity, specificity and kappa coefficient but no significant change.Conclusion: Implementing a new instrument for detecting delirium in clinical practice requires education and follow-up. A small sample of critical care nurses with varying ability to use the new instrument and the fact that patients' status may change rapidly making it difficult to draw any conclusions from this study.

Effects of Menstrual Cycle and Oral Contraceptives on Sport Performance During the menstrual cycle, there is a variation of the female steriod hormones estrogen and progestogen. These hormones has mainly reproduktive functions, but do also affect other physiological systems, which may have an influence on athletic performance. The use of oral contraceptives among female athletes matches the use among the general population. There is a concern among female athletes and there coaches weather oral contraceptives can affect the performance. The purpose of this litterature review is to determine the effect of the menstrual cycle and the use of oral contraceptives on athletic performance.

Several studies shows that dietary supplements do not have any proven effects on health, yet these supplements are increasing in sales. The study aims to find out what attitudes and knowledge people involved in physical activity have towards supplements and which factors influence them to buy supplements. How these factors differ between men and women was investigated. The study is based on answers from 100 collected questionnaires from people who are physically active at several gyms. Of those who participated in the study, 56 percent were men and 44 percent were women.

We have left the industrial society, and instead, we live in a post-industrial knowledge and information society. It is often said that industrial production has disappeared or that it has changed greatly. This means that fewer are employed in the manufacturing sector while the service sector is increasing, resulting in that the boundaries between production and administration decreases. The production goes from mass production to more flexible and specialized solutions. This puts greater demands on the logistics chain that continually need to work to meet customer requirements.

This study investigates a method for identifying human capital and its effect on company valuation. We devise a measure for the efficiency of human capital based on the personnel cost. We include all companies listed in the financial and industry sector on Nasdaq OMX Stockholm in an attempt to examine human capital and its effect on firm valuation. Our results indicate that a higher efficiency of human capital has a positive effect on return on assets. However, we find that our measure can be interpreted in two ways; either as a firm?s level of human capital efficiency or its dependency on human capital, to achieve its net sales and revenue.

At the time being there is limited experience within turbine decommissioning in Sweden and the economic effects are unknown. Despite this, there are expectations that revenues generated by sales of materials will cover decommissioning costs. The model developed identifies thirteen parameters that vary between different types of turbines and that affect the economic consequences of decommissioning. The three most important parameters are turbine location, tower material, and the scope of decommissioning. Trends in the wind energy industry show that these three factors are developing in a manner that increases decommissioning costs dramatically.