The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

The early 20th century saw the Church of Sweden (Svenska kyrkan) come under threat from the modernization of the Swedish society. As a reaction to this and a way to secure the survival of the church a number theologians came up with a theological framework for the folk church (folkkyrkotanken).The parish of Masthugget was one of the poorest in the entire diocese of Gothenburg in the beginning of the 20th century. This is where Gottfrid Klingner came to serve first as a pastor and later as the vicar for more than 30 years. In which way did his view on the church affect life for the inhabitants in his parish and how were his actions affected by the framework for the folk church? This paper shows that the practice of Klingner in Masthugget can be linked to many of the ideas associated to the folk church concept..

This paper examines the customer relationships of a telecom operator and how their customer accounting is done. The aim is to use the framework developed by Lind & Strömsten (2006) to categorize customer relationships and see to what extent the framework predicts which type of customer accounting method is used for each customer relationship. A case study was made at Telenor Sverige AB where different customer relationships are identified and linked to the customer accounting techniques that are used for financial measurement of the customers. Findings include that all but one of the customer relationships described in the framework were recognized at Telenor and that most customer accounting techniques mentioned in the framework were in fact used and associated with different customer relationships. The results of the case study also highlight that some differences exist between the predictions of the framework and the observations at Telenor..

A study has been conducted with the aim to investigate young people's perception of the relationship between cyber bullying and self-image and their perception of which role gender plays in this relationship. Three focus group interviews were conducted with six to seven participants in each. The majority (16/19) of participants were women. A thematic analysis was used in which five themes were identified. The results show that there is a perception of a link between cyber bullying and self-image in which people who become cyber bullied have lower self-image and poor self-image can contribute to the experience of feeling cyber bullied.

Today a lot of consumer and media interest lie in food production. Food is something everyone of us has a relationship to hence foodstuff and their making is a topic of current interest.Cattle?s rearing is one of many factors that have begun to play a bigger role when consumersare selecting beef from the shops? meat counters. This may well be a result of productdiversification and greater investments towards marketing. Many cattle rearers considerseveral grounds for added values being linked to their products and consumers are becomingmore aware of these primary sector related added values.

Theory of mind involves the ability to take another person?s perspective in thought, emotions and intentions.  There is today a lack of instruments to assess children?s development of Theory of Mind (ToM) in Swedish. ToM is considered by many scientists to be the basis for development of pragmatic competence. The relationship between these two abilities is complex and not fully resolved. Both abilities are important components for the development of social skills.    The purpose of this study was to compare 4 and 5-year olds ToM-ability measured with a Swedish version of Wellman and Liu?s ToM-scale, Sally Anne and Social Emotional Test with estimated pragmatic competence measured with the Children?s Communication Checklist (CCC).

Our purpose has been to review and analyse the representation of rape, as well as discussions concerning rehabilitation, present in texts targeted at professionals and/or female victims of rape. We wish to investigate whether female victims of rape themselves are given the opportunity of individual positioning with regard to the crimes they have been exposed to. We consider it to be of relevance that female victims of rape themselves are given the opportunity to act, react and feel individually in the context in which they find themselves, without judgement or certain expectations on how to act being dealt to them from their surroundings. Our research questions have been as follows; what views of the phenomenon that is rape are presented in the texts? Do the texts apply any specific theoretical analysis aimed at the possible explanations of the phenomenon that is rape? In what ways do the texts present the significance of rape for the female rape victim? How are the victims feelings of disgrace, guilt and disgust with regard to rape explained, are these reactions linked to the understanding of female sexuality? How are methods of the rehabilitation of female rape victims presented in the texts? Do the texts render possible any other/varying subject positions as a female rape victim? To answer these research questions we have applied a critical discourse analysis on our selection of texts and thereafter made a connection to relevant theory.

The aim is to describe the factors that influence nurses' assessment and measurement of pain in patients. Literature study based on 13 reviewed articles, searched in the Cinahl. Qualitative and quantitative articles were analyzed. Six themes were identified that can be seen as the factors that influence nurses' assessment and measurement. The themes were   pain education, nurses´ experience in the profession, nurses´ level of knowledge about pain relief, documentation about pain, nurse´s perspective on the patient, and pain measurement.

The purpose of this study is to investigate and describe what factors are most important to students when choosing training center, and how these factors affect the choice of each training center. We investigated this by performing a qualitative research and a quantitative survey of students at Karlstad University that trains at Friskis & Svettis and Sats in Karlstad. The results show that there are a number of important factors in the total customer experience that affects a student's choice of training center and that they also differ between a premium center and basic center. Our conclusion is that when a total customer experience concept consists of a core, core experience and peripheral experiences well linked into each other competitive advantages is created, resulting in more satisfied and loyal customers. .

This paper aims to examine performance monitoring in project organisations. The number of organisations that regularly performs projects as a key part of their operations grows rapidly, why this topic has become of large interest. Through a theoretical framework developed by Lars Östman in 1977, the performance monitoring system of the Swedish government-owned public utility Svenska Kraftnät is studied closely. The results from this analysis are then linked to an analysis of the organisation's internal structure through Mintzbergs generic organisational structures. Close connections are found between organisational structure and performance monitoring, which leads on to interesting observations about the connection between size of a project organisation and choice of monitoring method..

The aim is to describe the factors that influence nurses' assessment and measurement of pain in patients. Literature study based on 13 reviewed articles, searched in the Cinahl. Qualitative and quantitative articles were analyzed. Six themes were identified that can be seen as the factors that influence nurses' assessment and measurement. The themes were   pain education, nurses´ experience in the profession, nurses´ level of knowledge about pain relief, documentation about pain, nurse´s perspective on the patient, and pain measurement.

In today?s society, people often find themselves in situations where they need to be identified;for example when we buy alcohol, need to use an ATM or log on to our e-mail account. The most common methods today that are used for these kinds of matters are antiquated, and inthe meantime, criminals all over the world get more sophisticated. Companies invest billions every day in order to protect their interests. Maybe it?s time that we finally give biometrics theattention that it deserves.This essay aims to describe the biometric methods that are available today, find some of the most effective when it comes to physical access and make a comparison.

This qualitative case study, made with four companies, looks closer at how more effective information management, with the help of IT-systems, affect companies market communication and relations to customers and suppliers. Customer Relationship Management perspective is used and Enterprise Resource Planning-systems are the ground for new technology change. The main conclusions are that new technology affects the outcome of companies? relationships towards their customers and suppliers and that the processes and activities between the involved parties are more closely linked. Also involving your suppliers and external actors makes the information handling more effective and companies that do so most likely have a competitive advantage..

It is reported that adolescents' health is deteriorating, when their mental illness has increased. Adolescents' social conditions have also become worse. The mental illness is linked to the individual living conditions. The purpose of this study is to investigate which factors adolescents experience have been contributing to making a lifestyle change. The apparent factors can be used to promote adolescents´ health.

The Swedish Migration Board has during a long time had problems with long processing times for persons that apply for asylum. The government has set targets that investigation should not exceed 6 months although it is done in almost 70% of cases.The study's aim has been to examine if steering can be linked together to long processing times and, if so, explain why. The intention has not been to provide a comprehensive picture of the problem but has defined itself to ensure steering impact. The study has been carried out by studying relevant governing documents, previous research and by interviews with administrators and decision-makers in two of the Migration Board asylum units.The analyses of the study show that a combination of inadequate steering and inadequate resources have contributed to aggravate the implementation, which has lead to long processing times..