En elementär beståndsdel av en fungerande marknad är tillförlitlig finansiell information. Ämnet Earnings Management består av olika teorier och metoder för att mäta manipulationer av den finansiella informationen som redovisas av bolag. Anledningen till manipulationer beror bland annat på agentproblemet mellan bolag och intressenter. Bolag (eller tillämparen) har incitament att vilseleda sina intressenter genom redovisningen för att nå fördelar. Ett sätt att motverka agentproblemet och kvalitetssäkra redovisningen är att låta en revisor genomföra revision på bolagets räkenskaper.

Abstract Thou there are much written about management, are there, according to Mintzberg no simple definitions regarding how managers should operate towards other co-workers or employees. This essay outlines a perspective for study of managers, from an employees point of view. The study was preformed at one private company, and the empirical data was gathered from five employees. The methodological approach contained qualitative methods based on semi-structured interviews. By using this method, a deeper understanding regarding the questions was desired.

Adolescence is a turbulent time in life and gives rise to new information needs for young people. Information needs related to school subjects have been relatively well researched but few studies have focused on information needs and use related to life concerns. The purpose of this Master's thesis is to examine the information needs of a number of teenage girls in relation to their life concerns and how they meet these needs. The Sample consists of twenty-one girls aged thirteen and fourteen. The research is based on literature studies and qualitative interviews combined with a questionnaire.

Abstract P. Hed. (2011) What is health for men? Bachelor thesis. Gävle: University of Gävle, Faculty of health and occupational studies; 2011.

This study examines the eWOM effect, more specifically: how customer reviews effects consumers. The study is based on a modified version of the Regulatory Focus Theory which describes consumer behavior using consumer consumption goals. The purpose of this study was to examine how positive and negative customer review's influence consumers when analyzing products that are equally characterized by two consumption goals: promotion and prevention goals. The authors combined quantitative (questionnaire) and qualitative (focus groups) research methods with the Sample selection for both research methods being based on students of Södertörns University. Results indicate that negative customer reviews have a stronger influence on consumers than positive customer reviews when analyzing products that are equally characterized by the promotion goals and prevention goals.

In this study, emphasis was situated around pupils? expectations regarding body shape and physical proficiency among teachers within the subject of physical education. Additionally, possible outcomes of failure to uphold such demands were put in relation to aspects of legitimacy. To enable such study a qualitative study including semi-structured interviews was conducted and carried through, involving six pupils in the third grade of upper secondary education. The pupils were mainly selected through a convenience Sample with.

Background: The population of the world is getting older and in the year of 2020, 1.2 billion people will be 60 years or older. A common health complaint affecting the quality of life in elderly persons are sleep difficulties. Physical activity is claimed to improve sleep quality and the maintenance of a normal circadian rhythm. Several studies have shown positive effects of physical activity on sleep quality, still the evidence of physical activity as sleep-promoter is insufficient. Aim: The aim of this study was to investigate associations between physical activities and sleep quality in persons ?60 years of age.

In this study emphasis was on pupils? expectations regarding beliefs and conceptions of life among teachers within the school subject of religion. Additionally this study also concentrated on the consequences of teachers? beliefs on their legitimacy and teaching. The study?s method was qualitative including semi-structured interviews in two separate schools.

Background: The devolopment in the exchange market has attract a large number of investors. The information flow is extensive and it might be hard to follow the dynamic market. Some investors therefore choose to place their capital in a stock portfolio which is manged by a professional firm with no influence from the capital owner, this management is called discretionary managing. Purpose: the purpose of the thesis is to examine the working methods and the rationality regarding the management of the discretionary portfolios. The purpose is also to try to examine whether there is a relation between the selected risk, return and fees.

Hemoglobin is an oxygen binding protein in erythrocytes. Hemoglobin is composed of four polypeptide chains. During the fetal stage the type of hemoglobin called fetal hemoglobin (HbF) dominates. After birth HbF is replaced by adult hemoglobin (HbA). HbF persists in concentrations less than 1%.

En elementär beståndsdel av en fungerande marknad är tillförlitlig finansiell information. Ämnet Earnings Management består av olika teorier och metoder för att mäta manipulationer av den finansiella informationen som redovisas av bolag. Anledningen till manipulationer beror bland annat på agentproblemet mellan bolag och intressenter. Bolag (eller tillämparen) har incitament att vilseleda sina intressenter genom redovisningen för att nå fördelar. Ett sätt att motverka agentproblemet och kvalitetssäkra redovisningen är att låta en revisor genomföra revision på bolagets räkenskaper.

Purpose: The purpose of this paper is to create an understanding of how customer engagement, communication / interaction and customer insight are driving forces behind the use of Social CRM from a leadership perspective.Method: The purpose of the study, we believed it was appropriate to use a qualitative approach to conduct the study. The empirical data were collected through semi-structured interviews. The Sample consisted of 10 companies located in the Gävle area who are active on social media. The interviews were coded to obtain keywords and patterns. These patterns and keywords are then analyzed to arrive at the study's results.Results and contributions: Our results suggest that all the identified benefits, customer engagement, customer insight and communication are driving forces to make use of social CRM.

Preservation of cells and tissues by freezing at temperatures below 70°C has led to new possibilities for the storage of germ cells for fertility preservation. During the freezing process problems might occur, the greatest being ice crystallization which can cause membrane destruction and thus cell death. To minimize this risk, solutions that reduce the freezing point can be added to reduce crystallization and increase survival rates. These solutions are called cryoprotectants. The best method for freezing is still not known.The aim of this study was to analyze the effect of various parameters on the survival rate of human semen frozen with liquid nitrogen.

The aim with this report is to formulate a strategic method to optimize selection processes of DNA-Samples from a faeces inventory to identify as many individuals in as few analyzes as possible, and by that keep down the costs of brown bear management. Brown bear management in Sweden founds today on results from faeces inventory and is substantially led by the county administration boards. Data from the years of 2004 and 2009´s inventories in Västerbotten was used to test and evaluate different methods in selection processes of which faeces that should be Sampled. Comparison were made between making selection by chance, by spatial distribution and by calculating variations in logistic regressions coefficient b, in other words bear density and probability in finding same individual in several faeces. We can show making selection by chance is the most uncertain method.

Studies among parents of children with disabilities have shown that they experience a higher level of parenting stress as well as a lower degree of wellbeing, compared to parents of children without disabilities. However, there is a need to further explore parents? experience on this matter within a Swedish context. The aim of the current study was to examine how parents of preschool children, with and without disabilities, in Västerbotten, experience the impact of their child. A Sample of 67 parents of children with disabilities and 134 parents of children without disabilities took part in the questionnaire study.