Uppsatsen undersöker om kvartalsvisa resultatmönster kan indikera potentiellt användande av resultatmanipulering (eng. earnings management). Företag klassificeras som Negativa-Positiva- (NP), Positiva-Negativa- (PN) respektive kontrollföretag beroende på hur resultatförändringar ter sig över ett helår. Med hjälp av den modifierade Jonesmodellen beräknas därefter företagens godtyckliga periodiseringar för att undersöka om NP- eller PN-företag är mer troliga än andra företag att tillämpa periodiseringsmanipulering. Ytterligare undersökningar genomförs med fokus mot faktisk resultatmanipulering (eng.

Title: The life is too soft to accord in to tariffs: an essay about youth and families with children who are recipients of economic support, their experience of their financial situation and the reception towards the social welfare.Author: Ana Becovic & Kerstin Olsson         Supervisor: Erik WesserInstitution: Humanvetenskapliga institutionen, Högskolan i KalmarType of Essay: Degree project, 15 ECTS                     Date: December 2008The aim for our study has been to examine how youth and families who are recipients of economic support on long term basis experience their contact with social welfare. The starting point for the question at issue has been the client's experience of their financial situation the reception and expectations towards the social welfare.In our B-level study we carried out qualitative interviews with social welfare officers to find out how they applied the "child perspective" in granting financial support and to what extent they felt that they succeeded in meeting the need of the client. The conclusion was that there is still room for improvement in this field and particularly a wish to focus more on the child's situation and development. The officers told us that they tried to pay closer attention to the child's situation through asking about the children and by visiting the families at home.They expressed awareness of the importance to a child's well being the financial situation of their family. They also expressed the need for the child to be able to take part in leisure time activities and having an active social life.In this study our research method is based on qualitative interviews.

The purpose of this study is to describe and analyze how health care providers, working at care facilities providing maintenance treatment programs for opiate dependence, perceive and manage the legal framework governing the treatment. The study is limited to a few particular rules within this framework which over the recent decade have been the subject matter of debate regarding i.a. their alleged lack of relation to scientific research and their frequently disastrous implications for program participants. The empirical material consists of interviews with five respondents working at four different care facilities and has been analyzed by using Lipskys theory on street-level bureaucrats as policymaking agents. The results of the study show that the rules are looked upon and dealt with in a liberal fashion and that the primary loyalty of the maintenance treatment staff is clearly directed towards promoting the well-being of their patients and helping them reach their treatment goals rather than strictly following the rules..

Through an internship at a nonprofit organization called ATSUB[1], specialized at giving support to non-offending parents to sexually abused children, one of the authors to this study found that there was a lack of care for the parents by governmental operations. While studying the previous research we found a great deficiency when it came to non-offending parents and far most about non-offending fathers. We found studies proving that the child?s non-offending parents are the best support for the child during their healing process. Research also shows that parents must be able to get good support and treatment during their crisis for the parents to be able to support the child, since they?re also in great despair over their child being sexually abused.

This thesis deals with our heritage and the care of old buildings. In order to limit this vast area a specific attention has been brought upon the process of giving buildings a certain level of protection and after decision having it taken away, instead of giving a stronger protection level.Further limitation has been done through the choice of four buildings in Lund, within Lund University campus. These buildings all lost this certain level of protection. The participants in these kinds of cases have a level of power, what argumentation did they use?The methods being used are discourse analysis, phenomenology and the daily methods of the building care field..

The district nurses' duties with all organisational changes, above all during the last 20 years, have been changed. Economy and listing governs which visits that to be prioritized. The aim with this study was to examine what district nurses in the primary care in Uppsala län has for view about their occupational role. The method was qualitative and the selection comprized ten district nurses in Uppsala län that were interviewed individually on the basis of a semi structured interview guide that the authors the actual created. In the wide analysis of the results could a theme, As a rubber screw in a shrinking hole and three central categories be discerned, Occupational role, Diversity and Organisation.

  ?this Unpleasent klientel?A study on refugee care in Växjö between the years 1944 and 1947.The purpose of this study was to examine the treatment of sick refugees in Växjö in the 1940s. To achieve this a combination of quantitative and qualitative methods were used. The material found in the local archive and local newspaper was then put together and analyzed from the theoretical perspective, gender, class, ethnicity and social status.The result of this study shows that there were two main treatment wards for refugees, one that was supposed to treat women and children with active tuberculosis and the other ward treated refuges with ?epidemic diseases.? Foreign citizens were also taken care of in other words that were also not meant for refugees only, like the Epidemic hospital, which treated about 80 patients of a foreign nationality between 1944 and 1946.

Ipendo Systems in Linköping, Sweden, is a small IT consulting firm developing among other things custom portal applications based on Microsoft Sharepoint 2010. The purpose of this thesis is to investigate whether the test tools TestComplete and LoadComplete provide sufficient compatibility for functional and non-functional testing of Ipendo Systems? Sharepoint based applications, as well as design testing related activities to be incorporated into their existing software development framework. A test process maturity framework was chosen and applied for the design of the testing activities, while the test tool investigation resulted in guidelines on how to apply the tools effectively and circumvent any issues discovered..

The aim of this bachelor thesis has been to examine and develop our own understanding about how young people in Sweden (16-29 years of age), take part in cultural activities. As librarians it is important to know what kind of activities and interests this particular group has. With Pierre Bourdieu?s theoretical framework towards habitus and capital we are interested to see if there is a connection between one?s cultural use and background, if different access to capital with or within groups has an affect or not. With both statistics and interviews with people within our target, we believe this data has been sufficient enough to conduct a good and valid study.

Colours have been proven to have both a great physical and psychological impact on human beings. This essay investigates the rebranding of 37 Health Care Centers, located in Norrbotten, Sweden, and how 10 interviewees have experienced the new choice of colour on the logotypes of these Health Care Centers.The theoretical framework used in this research process, consists of theories related to rebranding, the communication process, encoding/decoding and Goethe?s Theory of Colours.To gather information about how the 10 inhabitants have experienced the new choice of colour, a semistructured form of interview was used. In addition to these interviews, three people employed by Norrbotten County Council (NLL) were interviewed, to get to know more about the rebranding process and the message behind the chosen colours of the logotype.Results show that the inhabitants had an overall positive reaction to the new colour choices, but that younger target groups lacked information about the new logotype and the rebranding.Due to these results, recommendations were made that NLL should expand the quantity of media channels to reach these younger target groups, and thereby be able to attract more patients to their Health Care Centers. NLL would also profit from investigating the inhabitants experiences related to the new colour choices themselves, but in a larger scale, to achieve greater knowledge of how to proceed with colour choices in the future..

Background: Communication allows people to gain understanding of themselves and their surroundings, which is a prerequisite for good health. The nurse may in her communication help patients develop a feeling that they are not alone in their situation. If the patients cannot express themselves and make themselves understood, it can lead the patients to feel left out which emphasizes the suffering at having aphasia. Aim: The aim of this study was to identify the components which affect nurse?s communication with patients with aphasia.

Today?s society has become a society of information were communication has become more important to manage, both for companies and for the person as an individual. If you want your message to be successful you have to plan your communication and also evaluate the result. The administration of health and care in Karlstad had already planned and performed an information campaign, ?Vård & omsorg ? Mer än ett jobb? (translation ?Health & care ? More than a job?), and therefore we got the assignment to investigate the rate of success.The investigation is based on both theory and empiric.

Cancer was the second most common cause of death in Sweden in 2011. As the number of beds in hospitals decreases, numerous severely ill patients receive care at home. This results in family members performing important parts of the caring process. The aim of this study was to describe the caregivers' support needs from healthcare professionals when caring for an adult relative with cancer. A literature review was performed, in which results from empirical studies were reviewed and summarized.

The public sector in Sweden outsources its core business to a very large extent, whileinsisting on running its IT operations internally in a traditional way. IT as a service ingeneral and cloud computing in particular has become incredibly popular in recentyears, offering cost efficiency and greater ability for the business to concentrate on itscore activities, which is why it should be a promising alternative to the traditional wayof running IT internally. To achieve an understanding of why IT as a service has yetto take off in the public sector, a study of its use of IT/IS, what the effect of IT as aservice is, and the opportunities and challenges that cloud computing represents, isnecessary.The study, which was conducted using a qualitative hermeneutic approach, was initiatedby a literature review, followed by six in-depth interviews with five respondents,all of which hold many years of experience in the area. The outcome of the interviewsindicated that IT as a service should represent a promising and feasible way of reachinghigher levels of cost control, and a greater focus on core activities. Furthermore,the results indicated that Swedish legislation along with a high level of businesscomplexitymight be reasons for the low amount of IT as a service in the public sector.Through careful analysis and examination of the business? current situation, as well ascomprehensive knowledge of Swedish legislation with regards to the implications ofLagen om offentlig upphandling, the public sector can avoid IT as a service becomingmore expensive and more complicated than necessary, and achieve cost efficiencyalong with a greater focus on its core activities through it.Future research could examine the possibility of a framework for the integration ofcloud services within the public sector?s IT/IS environment, and whether there is aspecific size of a cloud implementation at which it?s more cost efficient to go withtraditional IT operations..

Play is an important part of children´s everyday life, it is through play children develop. Play occurs a lot in kindergarten and in this study, the aim is to examine how play activities play is used in preschool teaching and the role of the teacher´s in the play. Video recordings of play activities done and qualitative methods (conversation analysis) has been used to analyze the video recordings. The results of this study show that play are widely used as a pedagogical tool in preschool. It is through play children develop.