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.

The process of economic globalization has in recent decades increased the power of multinational corporations. In recognition of their powerful position, corporations have begun to adopt Corporate Social Responsibility as a way of managing their social impact. Their interaction with the surrounding society reaches a peak when involved in large-scale projects, such as the Three Gorges Dam in China and the Narmada Valley Development Project in India. This essay analyses the concept of Corporate Social Responsibility in a comparative study between the two cases. By using current research, it focuses on the role of civil society for making Corporate Social Responsibility effective in developing countries.

The interest in small-scale electricity in Sweden has increased strongly in recent years. The interest is noticeable both among politicians to increase the share of renewables in the energy mix, and among electricity consumers to partially replace purchased electricity with self-produced. This has resulted in a significant increase of electricity production in low voltage grids in recent years, and the trend appears to continue in the coming years. The majority of the new production plants are solar cells, followed by wind turbines, and it is also in these the greatest efforts are made in this paper.Distributed generation is often seen as something positive since it will contribute to reduced transmission losses and reduced voltage drop in the networks, and that it increases the share of electricity from renewable sources. In cases where the grids are not strong enough, or in other ways not adapted to manage the installed production, power quality may be adversely affected.

Fog is a small-scale weather phenomenon that are fascinating to people. However, the presence of fog in road traffic reduces the visibility and increases the risk of road accidents. By the Swedish Road Weather Information System (VViS), the safety on roads could ameliorate and road accidents caused by fog and other weather hazards could be prevented. Fog is however a complex and usually local phenomenon, why fog formation generally is not easy to predict. For that reason, a statistical mapping of fog, especially along a motorway with high traffic volumes, could be useful in planning to prevent road accidents.

This project was started within the Market-Design programme of Elforsk, with the aim of developing representative test systems of Swedish distribution networks. Using such test systems as a basis for reliability and customer interruption cost calculations makes it feasible to analyse the network tariff regulation of Swedish power  istribution companies. In particular, it enables studies of the incentives for companies to invest in system reliability. Until now, the available test systems are either not representative of Swedish conditions, or too small in scale and limited in function.Within this project we have created two test systems. In order to represent the diversity of actual Swedish distribution networks, we have created one test system for urban environments and another for rural environments.

Syftet med denna studie har varit att studera psykosociala faktorers påverkan på skaderisken hos ungdomslandslagsspelare i fotboll. Tvångsmässig passion är en central faktor som studerats i relation till skada. Även faktorerna antal träningstimmar per vecka, antal spelade matcher, stress, själförtroende och motivation har studerats i relation till skada. En kvantitativ design har använts där 300 svenska ungdomslandslagsspelare i fotboll ingått som undersökningsdeltagare. Använda mätinstrument i undersökningen har varitPANAS, PSS, Grit-scale, PCLDS, Passion Scale, SCI samt SMS.

The aim of this study was to get an insight into the pet owners? experiences associated with euthanasia at small animal clinics, concerning their emotions, the treatment by the personnel and the experiences around various types of support provided by the personnel. The target group was pet owners who had had their animal euthanized at a small animal clinic. Incomplete survey responses and responses where it was clear that the euthanasia took place in the owner?s home were excluded. In the end, a total of 442 pet owners participated and out of those were 92 % women and 8 % were men. The study was carried out using a web-based questionnaire consisting of standardized questions with the opportunity to give further comments to each question and in the field of ?Other comments? as well. Swedish small animal related companies and forums were contacted via email and were asked to alert about the present study on their website or forum.

Ohälsan ökar i västvärlden som en följd av bland annat försämrade kostvanor och alltför lite fysisk aktivitet. För att öka aktivitetsgraden hos den vuxna befolkningen i Sverige erbjuds många via arbets¬givaren möjlighet till friskvård på betald arbetstid. Syftet med denna studie var att undersöka olika aspekter av motivation och inställ¬ning till motion hos individer som nyttjar respektive inte utnyttjar friskvårdsförmånen. Data samlades in genom semistruktu¬rerade intervjuer med tio personer vilka sedan analyserades enligt teoristyrd tematisk analys. Deltagarna besvarade även ett standardiserat mät¬instrument (Sport Motivation Scale).

Syftet med studien var att undersöka samband mellan upplevelse av tandvårdsrädsla och smärta hos patienter vid tandhygienistbehandling. Ytterligare ett syfte var att undersöka om det fanns samband mellan kön och ålder i relation till tandvårdsrädsla och smärta. Studien genomfördes med användning av enkäter på patienter som behandlades av tandhygieniststudenter på Högskolan i Kristianstad. I studien ingick 78 respondenter, varav 39 män och lika många kvinnor i åldrarna 21-81 år. Enkäten bestod av två delar.

Syftet med uppsatsen är att undersöka skillnader avseende somatisering, affektmedvetenhet och internaliserad skam mellan kvinnor med diagnostiserad vulvavestibulit och en kontrollgrupp. Dessutom undersöktes sambandet mellan dessa faktorer i vestibulitgruppen. I undersökningen deltog 18 kvinnor med vulvavestibulit och 18 friska kvinnor i samma ålder. Samtliga kvinnor besvarade tre självskattningsformulär; Pennebakers Inventory of Limbid Languidness, Toronto Alexithymia Scale-20 och Internalized Shame Scale.Kvinnorna med vulvavestibulit visade sig ha signifikant större svårigheter att identifiera mellan kroppsliga sensationer och känslor än kontrollgruppen. De visade sig även ha en signifikant högre grad av internaliserad skam än kontrollgruppen.

Eutrophication of the Baltic Sea and Swedish lakes remains a major problem despite many years of effort to reduce the emissions of nutrients. One major source is waste water systems, especially private sewage systems. These sewages accounts for a very large share of nutrients per capita in comparison with citizens connected to larger sewage treatment plants. Norrtälje community has the greatest number of private sewage systems in Sweden. Discharges of nutrients, especially phosphorus, to the Baltic Sea from these sewage systems are significant.

Bakgrund: AD/HD innebär en funktionsnedsättning med kärnsymptom som ouppmärksamhet, hyperaktivitet och impulsivitet. Personer med AD/HD har också ofta problem med känsloreglering. Intensiv dynamisk korttidsterapi (ISTDP) syftar till att hjälpa patienter till ökad förmåga att uppleva komplexa känslor genom att medvetandegöra dem. Terapiformens utgångspunkt är att många patienters problem skapas av känslomässigt undvikande och den betonar värdet av upplevelse av känslor i terapirummet.Studien syftade till att undersöka effekten av ISTDP på symtomen hos patienter med AD/HD som ett komplement till sedvanlig medicinbehandling. Frågan var om behandling riktad mot känsloreglering påverkar den globala symptombilden för personer med AD/HD.Metod: Studien är en naturalistisk pilotstudie med sex patienter som fick 10 sessioners behandling med ISTDP.

Studies show that 10-15 percent of Sweden's population, 65 years or older are estimated to have depression or depression symptoms. The symptoms of depression among elderly people are less than symptoms of young people. This could cause that elderly people with depression are not always discovered. Studies show that elderly people who live in residential homes show more signs of depression than elderly people living at home. If elderly people live in a supporting environment, can it prevent that a depression developed.The prevention of depression among elderly people is a topic that is not discussed among previously research.

Syfte: Sammanställa och granska studier gällande postoperativ behandling vid ruptur av ligament patella. Detta för att beskriva effekt och kvalitet på studier om postoperativ behandling.Metod: En beskrivande litteraturstudie valdes som design, med sökorden: patellar ligament, patellar tendon, rupture, knee injuries, surgery. Av totalt 1240 träffar valdes 13 relevanta artiklar publicerade mellan 1999-2013 efter sökningar i databaserna PubMed, PEDro, COCHRANE, SCOPUS, CINAHL, SPORTDiscus och AMED. Artiklarna kvalitetsgranskades enligt PEDro scale.Resultat: Två postoperativa behandlingar beskrevs, tidig och sen mobilisering. Antingen placeras knäleden i ett stabiliserande knäskydd som till en början låser knäleden i full extension eller så påbörjas tidig mobilisering av den opererade knäleden.

This paper is about the extent to which simplified penetration calculations ofsmall-caliber projectiles is a useful tool for assessing the physical protectioncapability. The work should be seen as an attempt to create an accessible tool inthe form of a simplified equation that allows for a better and safer use of thenaval vessels. The tool will also be used at different levels so that decisions andinstructions could be clearer.Performed calculations show a very limited capacity of a ship's basic design interms of physical protection against the use of small-caliber projectiles.How do we know that the calculations correct? By verifying the calculations withpractical shooting tests, a substantial condition to answer the question will becreated. To shoot against a material with two different thicknesses estimated toproduce perforation and non-perforation is a good approximation of the equationusability in the context..