The thesis aims to examine the occurrence of Earnings Management (EM) preceding Seasoned Equity Offerings (SEOs) on the Swedish capital market. EM refers to activities and adjustments carried out by managers. The underlying purpose of these actions is to adjust net income. The procedure is typically done by borrowing income from future periods. Evidence of EM around SEOs has been documented on capital markets around the world, and the effects on firms' post-offering performance are severe.

The present study examines a new production line of glue-laminated wood (glulam). The glulam is produced from non-planed boards of spruce, which also is convex, that is pressed together with high pressure during the gluing. According to a economic calculation, the material has a economical potential mainly on account of the absent planning. The study mainly found out that the shear strength of the material tolerated the demanded values in standard SS-EN 386, but the delaminating values did not. Since there are more areas to be studied around the material, the prospect to achieve the right delamination values is seen as positive..

REFERATAtt en ridlärare själv ska rida är en allmän åsikt som man ofta stöter på. Ridlärarens egna ridkunskaper och färdigheter uppfattas vara av stor betydelse. Men hur ser det ut i Sverige, rider ridläraren?Det finns idag (2011) 1177 examinerade ridlärare med ?level?, enligt Svenska Ridsportförbundet, i Sverige, som är utbildade för att svara för ridutbildningen på ridskolorna. Till ridlärarens uppgift att ansvara för undervisningen av ridskolans elever så ingår det att vara kompetent och kunnig inom sitt ämnesområde, ridning.Det primära syftet med den här studien är att kartlägga i vilken omfattning yrkesverksamma ridlärare rider i Sverige.

This study is a survey concerning learning on equal terms. The purpose of the survey is to get a look into how teachers of today integrate students to obtain an individually adapt education. A good education is where every single student can evolve from an individual level and how education is adapted to let high-achieving students keep their motivation and thus develop from their own level of knowledge.Data has been collected through a qualitative method using semi-structured interviews. In the result the answers of the interviews are presented and it shows that teachers turn their focus towards low-achieving students. Low-achieving students are more in need of support to reach the required amount of knowledge, but that the high-achieving students must not be forgotten by the teachers. .

United States is one of the two countries in the world that have not ratified the convention on the rights of the child, and one of the few countries that sentences children less than 18 years to life in prison without parole. Besides this, corporal punishment is legal in all the states of USA. This essay is aimed at researching how these three factors affect one another in the American context and what consequences may come out of it. By the use of reports from NGO's and UN treaties together with various theories about the subject in question, I have looked into the juridical climate for today's young Americans.The conclusion of the essay shows that there is a tendency in the United States to control violence with violence, from a local level and further to a state level. As long as this attitude proceeds, the situation for children at risk for being sentenced to life sentence will not improve..

This essay takes its starting point in the making of a new national general school curriculum for the Swedish elementary school. The purpose of this essay is to estimate what the policy makers intended with the new policy documents and relate that to how a few teachers perceive these changes. In order to get an understanding of how the teachers view these changes I have done qualitative interviews with four teachers which all work in the Swedish elementary school.Theories on "implementation" and "street-level bureaucracy" are used to analyse my empirical material. My results tell that there is a difference how teachers relate to the new curruculum and the policy makers' intentions with it. That can be explained by the fact that teachers' work is complex and as to they work in a complex organization..

The competitive environment forces companies to find new ways to meet their customers? needs and satisfy their wants. Companies have to get to know their customers and therefore they collect more and more information about them. The purpose of this study was to examine how convenience stores use customer information. To meet this case study?s purpose two interviews were carried out at both a central level as well as a local level at the studied company.

Filmmusic is often composed specially for a film. When analyzing film-music it seems very common to study the function of the music in a narrative context in order to see how it cooperates or relates to this narration. In the present thesis I am investigating the interaction between film and music as two ingredients on an equal level. In short: what happens when a filmmaker chooses music that has already been composed for another occasion, even in another time and a different cultural context? My aim is twofold: first to examine current film analytic strategies, secondly to find new ways of comprehend pre-composed music in relation to its new setting in a film.

In this study it has been investigated what is missing in non-strength training women to begin exercise regular strength training. It has also examined the level of knowledge about the health benefits and the employer's encouragement to maintain good health. The study was designed in a qualitative methodology and data collection was designed in form of semi-structured interviews. Six women were interviewed between the ages 22-51år. The results showed that women possessed a very low level of knowledge about strength training and also fears and prejudices existed among them.

Purpose: Exploring the relatively new technology of convolution reverb, to gather knowledge on its limitations when used practically in the production of pop music, and from these findings to learn about applications in other performing arts and sound design. Methodology: This is a case study of creating convolution reverb by doing impulse responses (IR) and then applying them to studio recorded pop music. The empirical data consists of the final song results, notes and journals from during the process and the comparisons, as well as established litterature on acoustics, psycho-acoustics and music production. Results: Convolution reverb can widely and freely be used in the production of music and other audio-based art forms, since our study shows that the result of a well-made impulse response from a particular room is indistinguishable from music that is actually played and recorded in the same space..

Severe floods caused by heavy autumn rains in year 2000 raised the question whether measures to reduce the damage from high water levels, in the area surrounding lake Glafsfjorden and along the river Byälven down to lake Vänern, are possible. One option is to reduce flow resistance along the river and thereby lower the maximum water level a given inflow would cause. Good knowledge of hydraulic and hydrological conditions is necessary in order to estimate the effect of such flow-reducing measures. In order to quantify such effect a 1-dimensional hydraulic flow model has been set up for the river Byälven using the software package MIKE 11. The model is more detailed, especially concerning topography and bathymetry, than earlier models used for studies of the river.

All arable land in Sweden need a proper drainage for an effectively agriculture to take place. Of all arable land in Sweden, about 50% is naturally drained and 50% need artificial drainge. More than half of the tile drained area is in need of new drainage or renewed drainage. A good drainage improves farming and crop growth and increases the opportunity to achieve a high and safe harvest level. Future climate change and agriculture size rationalization will increase the need for good drainage. In this paper, two trials with three drainage distances, performed at Lanna experimental station, were analyzed using a mixed linear model.

To fulfill the climate target that EU and the Swedish government have decided to apply, it becomes increasingly important that the energy efficiency of existing buildings and making new buildings energy efficient as possible. Of Sweden?s total energy consumption in 2011 was 40% used by residential and service. Of the 40% of the energy consumption was 60% used for heating and domestic hot water. A report from year 2012 shows that one reason why the heating volume is so great could be due to underestimating on the energy consumption for the heating in the planning of the building.

The demand for shorter lead-times and increased delivery reliability puts pressure on companies to provide more efficient logistic services. One strategy to deal with this demand is by outsourcing logistics to a third part. The development of logistics information systems enables increased control over business supply chains. This is why Green Cargo aims to create a Logistics Control Tower (LCT) solution to provide it?s customers with better information with higher availability.

Today?s climate changes will probably give rise to precipitation in Sweden, which will cause more floods in Swedish rivers. Many of the Swedish rivers are regulated and have lots of hydro-electro power plants. Higher floods in the rivers will give greater water loads on the dams, which mean that a higher discharge through the sluice gates and in the spillway channels is needed. High discharge of water in a spillway channel can create scour of the material in the channel.