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.

Central labour market actors have come to an agreement ? Sweden is going to need labour migration. In spite of the agreement the actors disagree upon how the labour migration should be designed. This essay examines how the union organisation, LO presents labour migration in their rapports during the years 2000-2006. This is done through Laclau and Mouffes discourse theory and a merge with postcolonial theory.

I den konkurrensutsatta tillverkningsindustrin är det viktigt att ha effektiva processer för att kunna hålla nere kostnader och samtidigt hålla en hög kvalitet för att kunna erbjuda attraktiva produkter till konkurrenskraftiga priser. Lean Production är en produktionsfilosofi vars fokus är att eliminera alla former av slöseri som inte skapar värde för kunden. Ursprunget till Lean Production kan härledas till fordonsindustrin och det japanska Toyota Production System. Systemets tanke byggde på en effektiv produktion för att kunna möta konkurrensen från större amerikanska konkurrenter som kunde dra nytta av storskalsfördelar i sin massproduktion. Ett av inslagen i Toyota Production Systems var att lagra material i nära anslutning till produktionen i så kallade supermarkets.

Narratives about UFO:s and extraterrestrials can be regarded as part of an everyday religiosity, yet the issue has been poorly studied outside an American context, within the discipline of Religious Studies. In this paper, I therefore seek knowledge about the further development of these narratives within the Swedish UFO-movement from the 1960?s until today. Influenced by social anthropologist Claude Lévi-Strauss´ discussion about mythems as the smallest components of a myth, I argue that the stories which emerge within the Swedish context differ from the American ones. This difference consists of both loss of certain mythemes and the addition of others to this mythic complex.

The purpose of my study was to find out about the newly arrived students? views and perceptions of the Swedish high school, how this vision and perception looked like before they moved here, and if it has changed. I also wanted to find out how they perceived the meeting with the Swedish school, and if they believed that this meeting should or could be improved. In this study, I used a qualitative research method, the phenomenological method, in which I have used qualitative research interviews to collect the empirical data and detect patterns in my research. The theory I used is cultural encounters, and with it, I try to understand how people with different cultural backgrounds create interactions to work together in communities.

This analysis is about the fourth basic competence and how you can define it, what it includes and if it is possible to find it in the new curriculum for the Swedish high school; Gymnasiereformen -07. The analysis was focused on the following subjects; Mathematics, Social science and Swedish. The aim with this analysis has been to create a summary in the field of information literacy and to define the fourth basic competence. The analysis were focused on and delimited by the following conceptions; information literacy, digital competence and the information search process. The sources of information has primarily been taken from the field of information literacy and statements from professionals in the fields of information literacy and education.

Bakgrund: En av de största och snabbast växande invandrargrupperna i Sverige är den somalis-ka. Vi har sett mönster i forskningen som antyder att det inom sjukvården uppstår transkulturella möten mellan somaliska patienter och vårdgivare som många gånger präglas av missförstånd och negativa vårderfarenheter relaterat till skilda referensramar. Dessa har dock ofta framträtt som bifynd vid studerandet av specifika somaliska patientgrupper i smala sjukvårdskontexter, varför erfarenheterna inte alltid är applicerbara på den genomsnittliga somaliska patienten. Syfte: Att beskriva somaliers erfarenheter av mötet med den svenska sjukvården. Metod: Empirisk studie med deskriptiv kvalitativ design.

 The 1st of July 2006 Sweden made a change of authorities in the system concerning the reception of separated asylum seeking children. Prior to the change, the Swedish Board of Migration was held completely responsible for the reception of these children, who arrives in Sweden without their parents or any other relatives to care for them. Since the alteration of the law (1994:137) the responsibility for the housing of these children now lies within the Swedish municipalities, while the Board of Migration still handles their legal commissions. The change was intended to fundamentally improve the conditions under which these children were taken care of. However the implementation took a severe wrong turn when the municipalities weren't prepared for their new responsibilities and the immediate result was alarming. This qualitative study is based upon interviews with the people responsible for the reception of the separated asylum seeking children in the municipalities of Kronobergs County, as well as one of the two people in charge of the new system at the Swedish Board of Migration.

The purpose of this essay is to investigate whether the implementation of the Solvency II directive will create a competitive advantage for the Swedish insurance companies compared with other insurance companies in Europe.Therefore the theoretical perspective illustrates the specific requirements and risk culture of the insurance industry and defines the critical success factors for a successful implementation of the directive. The empirical foundation is built on the QIS 5 reports for Sweden and Europe, interviews with the financial services and If insurance company as well as information from a seminar organized by KPMG. The analysis shows that the Swedish insurance companies meets the capital requirements of Solvency II by a large margin and that they are accustomed to risk management and reporting requirements from the traffic light model. This implies that the three critical success factors for a successful implementation of Solvency II are met, although with some limitations, and that Swedish insurance companies could possibly have a competitive advantage.     .

It is extremely important that the construction of the environment where children and youngsters spend the majority of their days supports the progress of their mentality. That is why I in this study will investigate what a certain amount of teachers consider of the interplay between learning and environment and how they thought a satisfactory environment structure eras of learning and also what the teachers consider to be missing at this point.The schools where I gathered my material are located in Thailand but they use the Swedish curriculum as a starting point and the students at these schools are mostly Swedish speaking.An important element that I came across was the impact of the surrounding on how to shape and use the environment as a tool in the teaching. Thailand?s climate is different than the Swedish climate; I want to investigate if that has any effect in the teaching.The educational environment in schools includes not only the classrooms but also every other space closely connected. Earlier scientific research as well as those people that I used as objects for interviews agrees regarding the fact that a suitable and stimulating environment are one of the most impact on how well children learn.

Purpose/Aim: The purpose of this paper is to describe how a number of strategically selected employees at the Swedish Institute, with the purpose to promote Sweden in the world, look at the challenges facing Sweden concerning nation branding in the new era of cooperation within the European Union. I examine how these people look upon the work of public diplomacy and nation branding in order to actively participate and influence the EU's common communications platform.Material/Method: The method used in this thesis is qualitative interviews. The reason why I chose this method is because I consider it to be the most appropriate in order to collect information about how these selected employees at the Swedish institute regard the challenges that lay ahead in terms of nation branding within the European Union.Main results: On the basis of the results I have gained by dint of the analysis, it can be concluded that it is of utmost importance to take the societal changes, which are a result both of the worldwide globalization and the EU cooperation, into consideration when designing a future communication strategy for the Swedish Institute. The nation-state continues to play an important role in Sweden, but its importance is declining as the EU cooperation is progressing. The citizens? identity plays a crucial role in designing a nation?s communications strategy, and from the analysis I conclude that we move not from a Swedish to a European identity, but towards a pluralistic union where multiple identities meet under one umbrella; the EU..

The 17th October 2014 the Swedish Armed Forces (SwAF) introduced an intelligence operation in Stockholm archipelago after receiving credible observations regarding illegal underwater activities. Following the data collection and associated analysis it could be stated with certainty that a foreign submarine had violated the Swedish territorial waters. Media depend on SwAF to provide them with accurate information due to the confidentiality in these matters and the general area of investigation is therefore how the actions of the Swedish Armed Forces, in the submarine incident 2014, were portrayed in the Swedish media. Newspapers and blogs of defense policy represent the media and the thesis is based on the theories constructed by Graham Allison, the rational actor, organizational behavior and governmental politics. Furthermore, it is relevant to examine if there are any similarities or differences in how the submarine incident is illustrated, and what may be the reason for any possible occurrences.

The objective of this undergraduate thesis is to study the Swedish Social Democatic Party?s standpoint of the law allowing asylum seekers to choose where to live (ebo) between 1994-2009. The study?s empirical material is being based on official documents from the Swedish Parliament, which is being analyzed by a method called ?process-tracing?. A research question has been formulated to supplement the objective:What arguments has the Swedish Social Democratic Party expressed pro and con the law of ?ebo?? The study?s theoretical framwork is based on two theories which explain incentives behind parties? decision-making, strategic or ideological, on three arenas. As the law was ratified the party took a positive standpoint, but later shifted to become stricly against it.

By describing and analyzing a self made composition for the Swedish folk music instrument ?nyckelharpa? with emphasis on playing techique, dissonance treatment and interpretation questions are reflected upon regarding how dissonances and andvanced harmonical progressions are treated on a limited instrument such as ?nyckelharpa?. By emphasizing the traditional norm connected to the interpretation and instrumentation of traditional Swedish folk music (a traditon in which the nyckelharpa is included) and comparing the te- chniques connected to it with the recent composed material in a western classical context the possibilities and limitations in composition and interpretation are further investigated. Thus the musical experience and the documentation of the process of composing a concert for nyckelharpa provides a knowledge base for reflective analysis upon questions regarding interpretation, composition and dissonance treatment. This thesis also provides a brief summary of traditional playing and bowing technique as well as a short historical description of the Swedish traditional instrument ?nyckelharpa?..

This is a qualitative analysis based on interviews with five students, aged 17-19, all with an immigrant background and with a history of being successful in their school work. The students were interviewed twice with an interval of 1 to 1.5 years. The main purpose of this essay is to learn more about these students? experiences and to understand their conceptions of being students in the Swedish school system. Another aim is to put focus on the chosen target group, since it is a category of students that seldom gets attention in media or research.