This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

More relevant price comparisons between groceries are possible. This study points outone possible path through an example. The purpose of this approach is to develop amodel in a realistic context. The main assumption behind the proposed model is thatprice always has to be compared to quality. The model (algorithm) starts with a basketwith the cheapest goods.

The content of the following report is the summarized result of three students thesis at Blekinge Institute of Technology in co-operation with Water Jet Sweden AB. This report will give the reader a description of principles how to measure the abrasive mass flow in a waterjet cutting system. The work began with a visit to Water Jet Sweden AB to get a closer look at the problem. When the analysis of the problem was done the criteria were defined in the form of demands and desires. The main task of the criteria was to guide the search for the solution. The work proceeded with an extensive search for abrasive flow meters along with obtaining information about flow measurement in general. When the search for abrasive flow meters resulted in nothing all the efforts were concentrated on finding a principle of measurement that could cope with the criteria.

This paper presents a project and literature overview about how risk management and quality sometimes goes hand in hand and sometimes in two different directions. Meaning that the risk management can affect product or process quality differently depending on what risks an organisation chooses to control.The purpose with this paper is to get a deeper understanding about how risk and quality works together with IT-support and therefore we have been actively participating in a project with a risk management company called Zert. A literature study and a qualitative interview study have also been undertaken to see what the customers and the other researchers have written, to be able to make proper conclusions on the subject.To easily work together and get the information that was needed, four methods where used. Besides the qualitative interview and literature study the think-out-loud, card sorting and a variation on the extreme programming method where used to help visualize and improve communication both with Zert, the costumers and among ourselves.Zert is a risk management company that helps other organisations to control their different types of risks that they might be taking, by offering a system where the risk management process is held and providing consulting services by helping within the processes. Both Zert and their customers see the communication, knowledge and teamwork as something important as well as the quality within the work, processes and the end result.

The purpose of this Master's thesis is to determine which of the three general classification schemes, DDC, SAB, and UDC is the most appropriate for classifying music documents. This is done by analysing and classifying 60 music documents such as recordings, scores and books about music. The codes resulting from the classification are analysed according to a number of evaluation criteria based on classification theory. The criteria focus on the systems specificity, exhaustivity, exclusivity, helpful sequence, hospitality, notation and that related classes are kept together. The study showed that the systems specificity in classification was of great importance in classifying music documents because of the diversity of music genres.

AimThe aim of this study is to through managers in eldercares deskriptions of the systematic qualityleadingsystem examine the implementation process of this system in the eldercare in the municipality of Halmstad.  BackgroundIn this paper the background explains elderly care and social work context, leadership in change and implementation processes. The theoretical frame illustrates Vedungs implementation theory and Webers model of bureaucracy MethodTo collect empirical data for this study, a qualitative research design was used in which eleven managers within Halmstads municipality home care management stood as respondents. ResultThe respondents highlighted a variety in the use of the systematic quality management system tool. The result describes that several obstacles were experienced in the use of the systematic quality system. ConclusionBased on the descriptions the respondents gives of the implementation process of the systematic quality management of Halmstad municipality home care management, the conclusion can be drawn that the implementation process has not resulted in the employees making use of systematic quality management in practice. The systematic quality management system that will ensure the quality of the care work is thus used to a limited extent..

This thesis aims to examine how the quality of data that is entered into and retrieved from a corporate group's ERP and Data Warehouse systems can be improved. The corporate group has already taken several measures that will improve the quality of data. For instance the corporate group has updated and merged the previous ERP systems into one. At the same time the corporate group adjusted the settings in the updated ERP system, so that it will be harder to register incorrect data in the ERP system. With regards to the processes and routines, the studied department has efficient written routines and processes.

When using the digital halftone proofing systems, a closer print match can be achieved compared to what earlier couldbe done with the analogue proofing systems. These proofing systems possibilities to produce accurate print match canas well lead to producing bad print matches as several print related parameters can be adjusted manually in the systemby the user. Therefore, more advanced knowledge in graphic arts technology is required by the user of the system.The prepress company Colorcraft AB wishes to control that their color proofs always have the right quality. This projectwas started with the purpose to find a quality control metod for Colorcraft´s digital halftone proofing system(Kodak Approval XP4).Using a software who supports spectral measuring combined with a spectrophotometer and a control bar, a qualitycontrol system was assembled. This system detects variations that lies out of the proofing system´s natural deviation.The prerequisite for this quality control system is that the tolerances are defined with consideration taken to the proofingsystems natural deviations.

Our purpose of this paper is to seek an understanding of which service quality factors that affects customers in their decision making progress regarding purchasing financial services such as pension products. We also seek to evaluate the different service quality factors by compare their relative strength against each other. The study aim to investigate if there are any connections between customer behavior variables such as gender, age and income in comparison to these service quality factors related to pension products.The findings aim to help a small financial institute such as our case company Plain Capital to understand how their customers experience service quality regarding pension products.In order to find empirical results we conducted a qualitative research as well a quantitative research. The qualitative research employed both a focus group interview with pension savers and an interview with our case company Plain Capital. We were able to identify the service quality factors for pension?s products with help from the focus group interview.

The company Sound Precision has developed a new Line Array loudspeaker system (VHA-40). When using this system, their customers need computer aid to get the best possible sound-quality and control of sound levels for the whole audience. The aim of this thesis is to develop a truly useful sound quality simulator for the VHA-40. The system will help the sound engineers to position the loudspeakers for optimal sound by simulating loudspeaker configurations and visualizing the resulting sound quality and quantity. To solve this a human-centered design (HCD) approach is taken to implement a system that is truly useful for the users, meaning that they will use it more and hence deliver better sound for the audience.

With an increased empowerment of the users, and a dependence on outside critics, one wonders what kind of role the librarians have in a context where qualitative literature is discussed. The aim of this study is to examine the relationship between librarians private and professional views on qualitative fiction, in order to be able to discuss their role as quality intermediaries in a user oriented context.The method used, is the qualitative, semistructured interview. This author interviewed seven librarians from three different libraries in Sweden. The theoretical emphasis partly relies on the ten words of qualitative value that Inger Elam and Bengt Brülde discusses in their respective texts, partly on David Garvins quality assessment theory, which defines several quality categories divided between an absolute and a relative quality view.Through the comparison between the private and the professional quality view, examined with the two theoretical approaches, the analysis of the interview material shows that there lies a complexity in the librarians professional role. On the one hand, they are dependent of both the users and the critics judgements about the qualitative aspect in the work with purchasing new literature to the library.

This paper exemplifies how the physical environment affects clients? experienced service quality and how companies work with the physical environment. In the empiric study, we conducted a case study and studied two hairdressing saloons. The study showed a connection between physical environment and experienced service quality in the business of hairdressing. Owners of hairdressing saloons perceive that a combination of the personal meeting and the physical environment influence the clients? general impression and their experience of quality.

Summary Title: How to make decisions on software based servicedevelopment in the mobile handset industry.?The Rapid Model for Holistic Application Evaluation Authors: Per-Inge AnderssonPatrik Dreveborn Tutors: Björn Regnell, Department of Computer Science,Lund UniversityRobert Wenglén, School of Economics and Management,Lund University Problem formulation: Academically the questions of finding out what constitutes a sound decision base and finding out how to handle the issue of a holistic approach must be addressed in order to make a well balanced and relevant decision model. The core question is which decision criteria to include and which drivers are important in estimating the status of the criteria? Practically to provide Sony Ericsson with a formalized evaluation process for decisions on software development that is transparent, objective and challengeable. Purpose: Academically to contribute to the field of decision making research by elaborating on how to make a holistic, rapid and rational decision model.

One of the bigger national diseases that belongs to the field of rheumatology is rheumatoid arthritis and it is three to four times more usual among women. The purpose of this study was to describe female patients' experience of living with rheumatoid arthritis. The method, was a review of the literature with eight articles accomplished the criteria for scientific quality done in the accordance to Polit, Beck & Hungler (2001) and are the bases to the conclusions of this study. The result shows five main themes and ten sub themes that illuminate the female patient's experience of living with rheumatoid arthritis. The main themes are: a) the pain, b) the development, c) the relation, d) the well-being and e) the future.

The object of this thesis is to discuss the limits of the hypertext concept. The issue is whether the concept of hypertext necessarily depends on the conditions of the electronic media and www, or if the concept of hypertext more likely is founded on certain textual structures and strategies. In the light of contributions to hypertext theory during the 1990s, this thesis compares different views on hypertext, and concludes with an evaluation. The poem it the authors own translation of the original Danish title det, written in 1969 by the system-poet Inger Christensen, is the object of this case study. The poem is analysed with respect to its structural organisation and literary composition.