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..

This field study examined how elderly and cognitively disabled people used and experienced a social companion robot. The following pages explores the questions: Which are the physical, social and affective qualities during the interaction? The aim was to through observations see how qualities of interaction could activate different forms of behavior. The results show that motion, sound and the eyes together created communicative and emotional changes for users who felt joy and were willing to share the activity with others. The robot stimulated to some extent users to create their own imaginative experiences but often failed to involve user or group for a long time and was also considered too large and heavy to handle..

The purpose of this study is to contribute to a better understanding of how visions could be applied in subsidiaries and similar sub organisations of global enterprises. With increasing globalisation it becomes more difficult to work in accordance to same standards and towards a common and unifying interest. The study has a qualitative and deductive approach and is based on interviews with three global subsidiaries with some hundred people employed each.Conclusions are that the subsidiaries visions have to be based on a guiding philosophy issued by their mother entities and it is the responsibility of the sub organisation to develop a tangible image with a local vision, mission and strategy with targets requiring feedback. Sustainable strategies cannot be issued without a vision describing where the organisation want be in the future. Otherwise they will not come very far until they have to make a restart with a new strategy and they will never be a market leader..

The main purpose of this thesis is to discuss what exile writing is and who can be seen as an exile writer. If the word ?exile? is related to forced dislocation, like Paul Tabori and Sopia A. McClennen describes it, who can be viewed as an exile writer? Is Anders Olsson?s definition of an exile writer acceptable or not? Could the The Escape, a future story about exiled Northern Europeans in Myanmar, be classified as exile literature?Another purpose with this text is to describe how a story about exile can be made realistic and tangible to a reader who has not experienced exile.

This thesis examines the ways in which adaptation and vulnerability are framed in national and sectorial policy-documents dealing with expected societal impacts of climate change. By using theories of discourse and ideology, the analysis aims to find and understand important ideas and presuppositions that are explicitly or implicitly expressed in these documents in order to make possible and tangible the institutional production of policy within the potentially far-reaching problematique of climate change adaptation and vulnerability. The analysis shows that there are two main perspectives through which vulnerability and adaptation are framed; one focusing limits to societal robustness; and one contesting the institutional capacity to implement adaptations. The author understands these framings as complementarily optimizing preconceived social and economic relations, something that might, in fact, reduce the response capacity of people..

This thesis compares the impact on disk performance in a GNU/Linux  environmentwith three encryption algorithms: AES,  Serpent and Twofish in three different implementations: DM-crypt, Loop-AES and Truecrypt. For all three algorithms a key length of 256 bits is used.The thesis shows that the least performance impact during data encryption, and thus file writing, is reached by using AES or Twofish encryption implemented in DM-crypt or TrueCrypt. The thesis shows that some data operations with a sufficiently low processor utilization barely affects disk performance at all if encrypted using the optimal implementation and algorithm.It is also discovered that the performance impact during data decryption, or file reading, can be minimized by using the most efficient implementation and algorithm. The best results are met with the AES or Twofish cipher, regardless of implementation.An important conclusion that  is  drawn is that it is hard to determine a superior encryption solution for all purposes. However, by reviewing and examining the collected data from all aspects of disk performance the AES implementation in TrueCrypt is, with small marginals, determined to be the most optimal..

The thesis demonstrates a low-cost, low-bandwidth and low-resolution Analog-to- Digital Converter(ADC) in 0.35 um CMOS Process. A second-order Sigma-Delta modulator is used as the basis of the A/D Converter. A Semi-Uniform quantizer is used with the modulator to take advantage of input distributions that are dominated by smaller-amplitude signals e.g. Audio, Voice and Image-sensor signals. A Single-bit feedback topology is used with a multi-bit quantizer in the modulator.

Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed.

The management of assets in organisations today can be a challenging task and optimising their usage is critical to ensure maximum profit. For rental businesses offering tangible products efficient management of movable assets are an essential part of the business strategy. The main purpose of this study is to investigate how asset management and asset information management can be carried out in rental businesses and in what ways information technology can support it. By doing a literature review combined with a case study where three rental businesses and their use of information technology were examined we could identify several important aspects regarding asset information management. The results we have found is that rental businesses with a high degree of digitization in existing asset information management systems are able to rationalize existing work processes, which in some ways changes the roles of employees.

The purpose of this study was to examine how teachers practice Arne Tragetons theory of using computers as the first writing instrument in reading and writing development. We wanted to clarify how the work from using Tragetons theory was applied while investigating if and how other methods of reading and writing instruction were used. Our interest lays in how the teachers accomplished the knowledge of this theory and also how the choice of this approach came about. To investigate this we used interviews with a qualitative nature, where seven active teachers were interviewed. They worked in three different schools in years one to three, they were all women and had various long experiences of work on the computer writing tools.

This work examines how the aesthetics of Japanese actor and playwright Zeami Motokiyo (1346-1443) offers insight into the value of the unseen elements in art, specifically in the art of acting. What acting makes appear is likened to a vessel, which creates an empty space of what doesn?t appear. This non-appearing element is at the same time what gives the vessel its function. N? theater is described as an art of suggesting, giving a background to Zeami?s theories.

The main purpose of this thesis is to discuss what exile writing is and who can be seen as an exile writer. If the word ?exile? is related to forced dislocation, like Paul Tabori and Sopia A. McClennen describes it, who can be viewed as an exile writer? Is Anders Olsson?s definition of an exile writer acceptable or not? Could the The Escape, a future story about exiled Northern Europeans in Myanmar, be classified as exile literature?Another purpose with this text is to describe how a story about exile can be made realistic and tangible to a reader who has not experienced exile.

Playfulness and curiosity in the usage of new technology and digital filmmaking has always been of great importance within these fields. There are many different media technologies that can form what the user wants to communicate in a certain context. One of these forms of expression that has increased in popularity from the early 20th century until today is the animation technique, Stop motion. Amateur filmmakers have also found an interest in using the technique. Our purpose has been to study the different aspects as to why young-adult amateur filmmakers have chosen stop motion as the way to express themselves.

The purpose of this study was to examine how teachers practice Arne Tragetons theory of using computers as the first writing instrument in reading and writing development. We wanted to clarify how the work from using Tragetons theory was applied while investigating if and how other methods of reading and writing instruction were used. Our interest lays in how the teachers accomplished the knowledge of this theory and also how the choice of this approach came about. To investigate this we used interviews with a qualitative nature, where seven active teachers were interviewed. They worked in three different schools in years one to three, they were all women and had various long experiences of work on the computer writing tools.

This study is intended to identify which factors that influence the success of initiatives in Customer Relationship Management, usually abbreviated as CRM. In the course of this study we have been in contact with forty-two companies operating in Sweden within eleven different sectors in order to find out how they operate regarding CRM initiatives, particularly initiatives within marketing and promotions. Against the data collected during the study it was concluded that the companies working with CRM believed that the CRM initiatives resulted in higher profitability and created more loyal customers. At the same time it was evident that the companies had different views on CRM as a method and its benefits. The majority of the companies could not present any tangible results from CRM-initiatives. It was also revealed that decisions regarding CRM initiatives were based on subjective assessments and without theoretical foundation.