The public service within health and care has changed remarkably during the last 30 years. It has been inspired by management ideas from profit-making businesses. Those thoughts are an umbrella term called Nex public management. In what way has New public management influenced the public service in Sweden? Important concepts in the change of public service are quality, effektivity and goals.

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..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Människan minns händelser och rörelser som hon själv genomfört bättre än de hon fått berättade för sig. Minnet för händelser och rörelser behandlas i det episodiska minnet. Multimodal memory theory är en teori om det episodiska minnet vilket bland annat behandlar förkunskapernas och modaliteternas betydelse för minneskapaciteten. Då människan genomför något används den motoriska modaliteten och då hon får höra något berättas används den verbala modaliteten. Det som har undersökts är om minnet och förståelsen för komplexa och tekniska lösningar påverkas av vilket modalitet som används vid inkodningen.

Enligt PISAs undersökning (Skolverket, 20I3) uppvisar svenska elever idag sämre prestationer i läsförståelse och matematik. Många påverkansfaktorer är omdiskuterade men varken lässvårigheter eller matematiksvårigheter har berörts. I relation till detta upprättas en litteraturstudie med syftet att undersöka huruvida lässvårigheter samverkar med matematiksvårigheter och hur det påverkar matematikprestationer. Resultatet av studien visar att lässvårigheter inte alltid påverkar matematiskprestationer. Somliga elever uppvisar svårigheter medan andra inte gör det, dock synliggörs kombinationen läs- och matematiksvårigheter oftare än svårigheterna var för sig.

Malignant melanoma represents 4-7% of all canine neoplasms and they are the most common malignant tumors of the oral cavity and digits. These tumors are often aggressive and metastasize quickly. To date there is no effective treatment and survival times are short. Most dogs are euthanized due to complications caused by metastases. Melanin pigment is a hallmark of melanomas and is usually present in large amounts in these tumors.

There is limited research done in the area of management control in the relationship between companies. This study investigates management control in outsourcing relationships and the decision to change sourcing strategy and to insource functions. The empirical research was conducted at an international company, which in this study has been anonymized. The research is mainly based on interviews. To extend and verify the conclusions drawn, another company, AB Ph.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The research group Soil and Water Management at the department of Soil and Environment at theSwedish University of Agricultural Sciences in Uppsala are studying greenhouse gas emissions fromcultivated peat soils. To measure carbon dioxide emissions from peat soils in the field the researchgroup are now using two portable carbon dioxide meters (Vaisala GMP343). For practical reasons,they plan to acquire a new type of automated field meter. The aim of this study is to evaluate thepresent meters to see how environmental conditions and instrument settings affect the results,which is meant to facilitate the introduction of the new field meter when the meters needs to becompared. As a part of the study the relationship between groundwater level and carbon dioxideemissions from peat soils will be investigated.The evaluation of the two carbon dioxide meters was made by connecting them to one single airtightsystem, with the aim of creating identical measurement environments.

Culture Management Cultural management administration producent KKE management.

In this essay a pilot study on the memory of Swedish Public Service radio news is presented. 30 subjects participated in the study, which was performed during three days, 18 to 20 of November 2013. The material which formed the basis for the study consisted three newscasts of Sweden's most popular radio newscast ?Dagens eko?, which is broadcasted live at 16.45 every day in the Public Service channels SR P1 and SR P4. The subjects listened to the broadcasts each day, and their memory of them was tested the day after each broadcast.The aim of the thesis is to find out which properties of the audience that affect how much ? and what parts ? of a newscast that the audience remember.

A pupil with ADHD is constantly getting new impulses and is unable to focus and remain concentration on their task at school. When the pupil loses concentration he or she can often be loud and thereby disturbing all the other pupils in the classroom. One of the reasons for losing their concentration is that these pupils got poor working memory. A recently study shows that working memory can be improved by playing and practice music.A theory that all people have a multiple intelligence that emerges from learning is a part of this study because school should encourage all children and ensure their individual learning. Multiple intelligences means that each person learns in different ways, for example through the musical intelligence that this essay partly focuses on.

The purpose with this paper is that trough a description of the management control at Jitech AB find out if traditional management control have been abandoned for benefit for modern management control and in which extent the transition have happened. Further is the second purpose with this paper to find out which decisions that lies behind the design of the management control and how these are in opposition to with the theory..

This thesis has been done in collaboration with Peab Stockholm Building 3, which is a region within the Peab Sverige AB. The report is based on a survey and studies of Peab business management systems and production literature. For general information gathering has literature from well-known sources collected in libraries and through the Internet. It shows through the work that Peab has routines for experience feedback in the construction process, but that these procedures work in a small scale and the practical work experience feedback does not work at all. This is also something the construction industry in general also perceived as problematic. The questions in the report are of a wide scale and concerns construction errors cost, how the employees perceive that the company takes advantage of the skills and the mental stress in production line. The goal is to find how Peab Stockholm Building 3 will work on the experience feedback to allow for better productivity. In conclusion, the report author tries to demonstrate what can lead to increased productivity and improved work experience..

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.