The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

This essay is a comparison according to the ideological thoughts about womens position in the society of Mao Zedong och Josef Stalin. The material I have analysed is writings by Mao and Stalin, in a wide range from leaflets to orders to the armies of the states of China and the Soviet Union. The method I have used is an ideological analysis where the attitude towards women is the target for my survey. The attitude towards women generally was not unified in the world during the time for Mao and Stalin. In many countries the women was intended to take care of the children and the home, not be active in working and fighting.

It is often challenging to create a new enrichment program for any animal. This is especially true with the additional challenge that I wanted to use only naturalistic enrichment, and I?m working with animals some of which are nocturnal. Even with a many hurdles, a little bit of enrichment can do a big difference and make a big difference in activity levels of the animals. Eskilstuna parkens zoo have a house called the MUSeum housing four kinds of rodents.

Technology evolves quickly, with innovative ideas growing everywhere. Still, no technology is anywhere near challenging the mouse and keyboard for navigation of your standard computer. This study focuses on comparing the traditional technologies of mouse and keyboard with the new technology of gestures - in this case Leap Motion - in purpose of finding how the usage differs and what the potential users want from the competing technology. The experiment was executed in a controlled environment, with as few external factors as possible. We found that although the test subjects found Leap Motion fun, the test subjects do not want to surf the web with gestures.

Every place is a stage where people interact. The nature of the stage and its scenography to some extent shapes the interaction. Considered as a place, the school ground gives rise to many varying expectations. Lower school pupils often have clear ideas of how they are expected to behave and how they are expected to use the place. But as the pupils age, the purpose of the school ground grows less obvious.

This study describes how a larger investment by a private company in the northern interior can affect a municipality?s economy. The mobility to the municipality is expected to increase and some of the direct and indirect effects that this investment can implicate on their economy are discussed. The method for this study is qualitative. Interviews have been made with the initiative owner of the company LHG Learning Center and with civil servants in the municipality of Lycksele. The conclusions drawn in this study are that the establishment of LHG Learning Centers in Lycksele will include both opportunities and risks for the municipality?s future.

What affects Hiv in South Africa's different provinces? This thesis examines if education, unemployment rate, GDP per capita, and the literacy rate has any relationship with the Hiv prevalence. This is analyzed using theory and data in the form of a simple microeconomic model and an econometric regression analysis based on cross sectional data of the provinces of South Africa. The regression analysis shows that unemployment rate and education have significant effects of the Hiv prevalence in South Africa. The microeconomic model in the thesis indicates that when education is higher, individuals are more aware that the probability of being infected by Hiv is higher when the Hiv prevalence is high.

The different aspects of each individual construction project such as the general conditions, design and economic restrictions as well as many more factors mean it is difficult to standardize building processes or plan in detail based on past experiences. As a result operational efficiency is often reduced, and unnecessary waste is generated. To make an organization more efficient and therefore reduce waste production everybody involved needs to appreciate and understand the improvements that can increase the organization?s efficiency. To investigate these improvements a time study was performed on two different construction sites, both of which involved buildings being constructed of prefabricated steel and concrete elements.

This qualitative study is aimed to find out how teachers at one preschool relate to influence and boundaries. This has been carried out through qualitative interviews whose contents have been analyzed and processed. The theoretical framework of the study is the philosophy of John Dewey derived from Pragmatism, where thought and action is seen as one where the child needs to try and experiment to learn. We are two authors who stand for this study in which we both were present at all times for the interviews.The interviews revealed that teachers believe that influence is important for children's self-esteem, to become a good citizen of the community and to learn that certain things are expected. It also emerged that influence combined with boundaries is seen as very important.It appeared that the teachers look at influence in preschool in three different ways - influence here and now, influence in the future and influence for the children self-esteem.

The aim of the study was to gain a better understanding of how some people aged between 20-35 years? experience Facebook in relation to identity creation, communication and stress. The analysis is drawn from seven semi-structured interviews with a sample of Facebook members, four women and three men aged 20-35 years and during the interviews respondents answered questions based by the following topics. Does Facebook allow changing identities? In what way is Facebook a communication tool for enabling relationships? How can Facebook be related to stress and coping? The results showed that respondents perceived Facebook as an easy means of communication and maintaining relationships.

The different aspects of each individual construction project such as the general conditions, design and economic restrictions as well as many more factors mean it is difficult to standardize building processes or plan in detail based on past experiences. As a result operational efficiency is often reduced, and unnecessary waste is generated. To make an organization more efficient and therefore reduce waste production everybody involved needs to appreciate and understand the improvements that can increase the organization?s efficiency. To investigate these improvements a time study was performed on two different construction sites, both of which involved buildings being constructed of prefabricated steel and concrete elements.

This is a qualitative study based on two focus group interviews with a total of six social workers who work with assessing financial aid in two municipalities. The study aims to examine how the social workers experience and handle their ambiguous professional role, on the basis that they are expected to support and control the client. The theoretical framework is the theory about discretion and role theory. The results show that social workers find it difficult to combine these different approaches. Two different groups of strategies that social workers use to manage their professional role have been distinguished, the first is used to combine the different approaches (combination strategies), which are: empathy, to be distinct and to "blame" the organization.

A design methodology to mitigate timing problems due to long wire delays is proposed. The timing problems are taking care of at architecture level instead of layout level in this design method so that no change is needed when the whole design goes to backend design. Hence design iterations are avoided by using this design methodology. The proposed design method is based on STARI architecture, and a novel initialization mechanism is proposed in this paper. Low frequency global clock is used to synchronize the communication and PLLs are used to provide high frequency working clocks.

This essay is a comparison according to the ideological thoughts about womens position in the society of Mao Zedong och Josef Stalin. The material I have analysed is writings by Mao and Stalin, in a wide range from leaflets to orders to the armies of the states of China and the Soviet Union. The method I have used is an ideological analysis where the attitude towards women is the target for my survey. The attitude towards women generally was not unified in the world during the time for Mao and Stalin. In many countries the women was intended to take care of the children and the home, not be active in working and fighting.

The enormous expansion of knowledge society has lead to a path away from the industrial enterprises toward the more knowledge-based entrepreneurship companies. This development has also meant that intellectual capital now can be seen as the core of the new business structure. However the growth has not been reflected in either the legal or the economic regulations in relation to what could have been expected, which means that there is thus a gap between de lege lata and de lege ferenda. This can specifically been seen regarding the prohibition of adding property other than cash applied in payment for shares or regarding issue of new shares when it comes to work and services. The prohibition may therefore be considered to stand against the knowledge companies? advancement.