The purpose of this study was to examine earnings quality and earnings management in U.S. ex-post failed firms. A quantitative study was made, using the Modified Jones Model, to identify abnormal accruals up to six years before bankruptcy. 9 003 continuing firms and 187 bankrupt firms, active sometime between 1990 and 2010, were examined. The study concludes that U.S.

Master Thesis in Managing People, Knowledge and Change (BUSM18)..

Hur mycket investmentbankerna påverkar aktiekursen.

Vi har fått ett flertal viktiga insikter och lärdomar om nödvändiga ingredienser i god management. Först och främst en förståelse för hur viktigt det är med ökad självinsikt. Därigenom ökar förståelsen för andra personers beteende. Även det omvända gäller; genom andras beteende kan självinsikten öka. Lärdomen har implikationer på alla nivåer av management då en organisation grundar sig på samspelet mellan människor.

Globalization and demographic changes are forcing today?s companies to be more competitive in order to reach success. The increasing competition is proving a challenge for companies to recruit and retain competent, talented staff. To meet these challenges, Talent Management was developed during the 1990s and supplies a new and innovative way to deal with personnel management. Due to Talent Management being a relatively new theory, there is at present no generally accepted definition of the theory.

Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

This is a qualitative study about unaccompanied refugee?s support that they can get from Social Services and Migration Board. It?s a survey that is made in Skellefteå Kommun by interviewing four professional workers, two at the Social Services and two at the Migration Board. The questions in this study deals with the social support and how age may affect this support.

This is a qualitative study about unaccompanied refugee?s support that they can get from Social Services and Migration Board. It?s a survey that is made in Skellefteå Kommun by interviewing four professional workers, two at the Social Services and two at the Migration Board. The questions in this study deals with the social support and how age may affect this support.

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..

The overall aim of the study was to give an insight into the life of a girl attending a program for preparation for further studies. More explicitly it is the aim of this study to examine what line the girls take to and how they experience support in school and if the offered support is adjusted to the needs of the girls?.To capture the complexity of the girls? experiences a world view approach was used. To be able to take part of the girls? experiences, a qualitative survey method was chosen, built upon individual half structured interviews with six girls attending the last year of upper secondary school.

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.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The BSC is a widely used management tool that is turning the vision and strategy into operational goals. However, after analyzing the criticism received by the BSC, it seems as if its internal focus, rigidity, static-ism and mechanical mindset limits the company?s ability to create a strategy that takes important external factors into account. As we see it, the BSC?s limitations can create a risk for strategic inertia.

Bioinformatics is an interdisciplinary scientific subject which connects biology, biomedicine and information science. Bioinformatics generates new biological knowledge by using computer methods and biological databases and can thereby play an important role for the understanding of diseases and be used for development of new medicines. The appearance of bioinformatics has thereby had a big impact on biomedical research.In this study, I have examined bioscientists' use of bibliographical databases, bioinformatic databases/web sites and bioinformatic tools and their needs of support concerning these resources. I have also examined which support the scientific libraries offer their users concerning bibliographical databases, bioinformatic databases/web sites and bioinformatic tools and have compared it with the needs the libraries think that the users have and the needs the users state that they have.The results from the study show that there is a wish for library support concerning bibliographical databases, bioinformatic databases/web sites and bioinformatic tools. The wishes of the respondents are in contrast to the libraries' view about bioscientists interest concerning bioinformatic databases/web sites and bioinformatic tools.