I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

This thesis is about covers of books and DVD movies. I have tried to find out if the visual communication of the covers differs between the book and movie with the same story. Do they appeal to different target groups? I have also been trying to find out what designers can do to increase the visibility of covers among others. Are there certain rules to follow for making a cover visible?To reach a conclusion I have been studying components in advertising pictures, since covers work as a kind of advertiser for the product.

Syftet med examensarbetet är att tillföra ny kunskap inom den svenska earnings management forskningen genom att undersöka kapitalstrukturens eventuella korrelation med earnings management. Uppsatsen har en kvantitativ metodansats, paneldata regressionsanalys används för att genomföra studien. Arbetet grundar sig i tidigare forskning på earnings management området. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgår från 231 företag listade på den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.

There are no guidelines regarding how companies should design status updates on Facebook which attain good readability and engage the readers. Half the Swedish population are Facebook-users, but companies have yet to publish comprehensible messages on Facebook which effectively include the recipients. Inclusion is not just a matter of accessibility, but also of readability.Therefore, I studied how status updates should be designed on Facebook in order to increase the readability and to engage the readers. My target group is 22-32 year olds, since the company I worked with wanted to target this group. I conducted my research through literature studies, interviews with the client, analysis of past status updates, questioned an expert in social media, and organized a group interview with the target group.My research shows that status updates should contain information that is topical, informative and relevant to the target group.

This essay deals with the subject of communication through Facebook. In this survey we studied 100 youths from Karlstad and their communication habits and behavior patterns on Facebook. The social network site Facebook has since its start in 2004 made a mark in modern communication. Today in 2010 the site has more than 500 million users. This paper wants to study what happens to other types of communication.

The aim with this thesis is to study the risk management in construction projects at the Swedish Road Administration, SRA. Furthermore, the aim is to find the effects of the risk management. The theorem of this thesis is that the positive effects of the risk management in construction projects create additional value to the project. These additional values are that the project itself becomes resilient and that the project goals are achieved without any significant disturbances.This thesis shows that the risk management in construction projects do not follow the guidelines set out by the SRA. This is due to a lack of education in the method and a difficult method all together.

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

Background: When firms grow through acquisitions it is commonly debated whether the two entities ought to be better off as standalone companies rather than as a merged company. This thesis aims at discussing this issue of M&As advantages and disadvantages in terms of source of synergies from the perspective of resource allocation. Purpose: The purpose of this thesis is to describe and analyze to what extent pre-M&A differences (against similarities) in resource allocation and corporate culture between the acquiring and target firm have an impact on the post-M&A performance. Theoretical framework: Efficient market hypothesis, resource based view, strategic fit. Methodology: A longitudinal study is conducted on the EU market during 1992 to 2002 based on balance sheet and income statement data.

This thesis aims to study brand change, which can be of interest since a brand during its lifetime can be expected to meet a lifecycle consisting of five phases; innovation, introduction, growth, maturity and recession. In order to avoid the recession phase and the sales decline that follows there is a need for a change of the brand.In order to study brand change, theoretical framework is compared to two real world cases that have gone through an active change.The conceptions of positioning, repositioning and revitalization are clarified. Positioning deals with how brands are located in customer?s minds as well as on the real market. Repositioning implies a change of the current position and is also often a move towards a new market segment.

The purpose of this study is to investigate how a children's book is suggested to be prepared in order to be accepted for publication by a publishing house in Sweden today.My questions was first to clarify the concept of a "children's book". Secondly, to understand if there are any guidelines to follow regarding the design and illustration of a children´s book, and how to proceed with the best chances of getting a mauscript published.To answer the question, I have chosen to use a qualitative method containing questionnaire items involving eleven Swedish publishers of children's literature.My results show that children's books includes all literature that has an target audience of people between 0-18 years of age. The most important thing is that the book's material is appropriate to the target group's level of mental perceptions and emotional competence. The material which then is submitted to the publisher will need to be of the highest quality and the author must investigate a consistent niche in order to submit the material to a publisher..

The textile business is one of the oldest industries of our time, and it employs nearly 1.4 million workers within the European Union alone. It is not unusual that this is the foundation of a country?s industrialisation. Even though the industry brings many positive factors, there are also negative factors that will influence the industry?s growth in the future.

Uppsatsens titel: Management ? våra lärdomar och reflektioner Seminariedatum: 14 januari, 2004 Ämne/kurs: Management FEK 261, 20 poäng, magisternivå Författare: Emelie Bischoff, Staffan Cederwall, Christoffer Ekström och Daniel Lindström Handledare: Heléne Tjärnemo Företag: Sekretessbelagt Fem nyckelord: Management, lärdomar, reflektion, grupputveckling, självinsikt Syfte: Vårt syfte med denna rapport är att presentera våra lärdomar utifrån de områdena inom management, vi skaffat oss insikt i. Metod: 20 poäng projektarbete med en kvalitativ ansats. Teoretiska perspektiv: Management, grupprocess, team, ledare, chef, strateg, projektledning Empiri: Djupintervjuer med ledningsgrupp, gruppövningar, självinsikts- och personlighetstest, intervjuer med professorer och lärare vid EHL. Slutsatser: Vi svarar på vårt syfte genom att presentera våra viktigaste lärdomar utifrån oss själva, både som individer och som grupp, samt kommunikation och projekt..

The purpose of this paper is to find the true meaning to the Swedish word "sinnesträdgård" as a fenonomen. This paper concentrates on the Swedish use of the word, because the term has different definitions in other countries. Our choice was a phenomenological method after reading literature on, and in relevance with, the subject without finding an answer to the question. According to our six informants - a politician, a project manager, two landscape architects and scientists, and two occupational therapists, the concept has not yet been defined. The results show that a "sinnesträdgård" is complex and means several things, but the main purpose of the concept and place is to stimulate all senses. We have discussed how to distinguish the concepts "sinnesträdgård", design garden and health garden, from each other as they all stimulate the senses.

The acquisition process as an object for research and empirical studies have increased in importance during the past decade. The purpose of this thesis is to investigate this process further. This was done by reviewing previous research covering the area of mergers and acquisitions. Seven key factors that should be considered in an acquisition process emerged; acquisition project management, planning, communication between the acquirer and the potential target, goal alignment within management, company-cultures, a trade-off between a certain speed in integrating the companies and consideration of the employees, and finally the follow-up. These factors have been shown to increase the likelihood of value creation in acquisitions.

This report aims to identify and categorize suitable audit users and furthermore establish with values these users experience. The aim of the report has been fulfilled by analyzing interviews carried out with several companies using audits as a part of their risk management process. In addition to this, theories concerning management have been studied..