The purpose of this study was to examine earnings quality and earnings management in U.S. ex-post failed firms. A quantitative study was made, using the Modified Jones Model, to identify abnormal accruals up to six years before bankruptcy. 9 003 continuing firms and 187 bankrupt firms, active sometime between 1990 and 2010, were examined. The study concludes that U.S.

Objective: In recent years there has been an increasing interest within the clinical (medical) science in measuring people?s health. When estimating quality of life, present practise is to use the EQ-5D questionnaire and an index which weighs the different questions. The question is what happens if the individuals estimate there own health, would it differ from the public preferences? The aim is to make a new prediction model based on the opinion of patients and compare it to the present model based on public preferences.Method: A sample of 362 patients with unstable coronary artery disease from the Frisc II trial, valued their quality of life in the acute phase and after 3, 6 and 12 months.

This thesis explores strategic communication management within the non-profit sector. Communication models need to be adapted to the specific sector as different sectors require different approaches of strategic communication management. In the spring of 2013, the non-profit organization Save the Children Sweden initiated a communication model based on volunteer communicators. The following study explores how non-profit organizations can manage communications with a focus on volunteers as a communication resource. The applied research questions concern how volunteers may be integrated into communication activities, the opportunities and challenges connected to involving volunteer communicators and how this may affect the role of the organization's employed communicators.

As the western society gradually turns into a knowledge- and risk society, where science and scientific innovations increasingly both promise to save the world and destroy it, a shift in the relation between the scientific community and the rest of society has emerged. A shift from a top-down one-way transfer view regarding communication, to a dialogue-based interactive co-production model, where the public are part of setting the agenda for research and contribute to the knowledge production. Or at least in theory, in EU documents and in many different country's policy documents. In practical application however, one might have a hard time see the implementation of such model.As a more comprehensive and dialogue-based science communication is depending on the possibility for scientist themselves to engage and fell the need to engage, we have focused on their thoughts.In this thesis we have examined six scientists view on, and work with, science communication, as well as their perceived social and structural conditions. We have also examined action plans and strategy documents from three Swedish universities that in different ways mention science communication and interaction with the broader society.

Performance of an intersection affects the total travel time in a traffic network. An intersection with good performance can easily be described by its contribution to lower travel time than in a comparable intersection. The travel time is of importance in the cost calculations when a specific intersection is to be chosen and designed. It is important to be able to make correct and precise performance calculations so that the cost calculations will not be incorrect. For that purpose the software Capcal, which is a traffic model for intersection analysis on performance, is used in Sweden.

There are several methods and models within the areas of software engineering on how to proceed during a software development process. For each of these methods and models there are benefits and drawbacks, depending on how you choose to look at them. A difference of principle between the different models is that they either advocate iterative development or not. In parts of software engineering one makes use of different methods depending on which is most fitting in a specific situation. There are several methods on how to recieve more qualitative data from the end-users during the requirement collection, but the reappearing pattern is still user centric participation, which means that the user participates more actively in part of or the entire development process.

This thesis treats Building Information Modeling, BIM, in the production stage. Brieflydescribed BIM is virtual model of a building object where all information about theobject is gathered. All the involved operators in the construction project have access tothe model and can gather or share information about the project. There are several waysto apply BIM in the production stage. This thesis primarily deals with visualization of theobject, preparation and planning, the ability to take amounts from the model andcoordination and clash control.The basic issue was highlighted by Byggdialog AB.

The purpose of this Bachelor?s thesis is twofold. Firstly it aims to make a contribution to the understanding of how five Swedish Diocesan libraries have carried out the digitizing of their rare book and manuscript collections. Problem areas related to this activity are also investigated. Secondly, it aims to examine the relative guidelines and standardization norms, which have been formulated on a national basis.

In this textual analysis I have examined the book Att följa Jesus by Ulf Ekman and information from Word of Life's official website. The aim of this study is to see how a religious leader is shaping the identity of the groups members after a certain pattern that differs from the surrounding, secular society. The research focus  of this essay includes several aspects:  how a culture is formed in a religious minority in contrast to the prevailing cultural context; how the material can be explained by Paul Pruyser?s theory on the psychological worlds; how what Ulf Ekman writes about distinguishing themselves from the environment differs from how other religious minority groups distinguish their identity;  and,  how the psychological world, expected behavior, and context of Word of Life can be structured by Valerie DeMarinis? model of assessment. I have placed Word of Life in a realistic illusionistic world developed from Paul Pruyser?s theory of psychological worlds.

The construction industry is often criticized to be an industry of narrowness and slow of change. The traditional construction process is considered to create gasps of inferior quality, delays and increase of disputes. Meanwhile, productivity is lower compared to other industries and the prices are increasing. In this debate, it has been assumed that the reported figures are monitoring a reflection of reality, but there might be an error in the statistics which suggests that the focus is at the wrong place. A study of the monitoring and the measurements of the results are to consider, instead of spending time and resources on issues and actions The Last Planner System is an executive planning tool which creates a predictable workflow and creating value throughout all the different stages.

Chunks and Tasks is a programming model based on the C ++ programming language. This programming model is used for electronic structure calculations, among other things.The purpose of this project is to improve the CHT-MPI software library for Chunks and tasks, so that calculations of matrix-matrix multiplications are performed more efficiently than they do with the existing software library. The software library is based on the work stealing method, which is a method the software library for Chunks and Tasks uses for the distribution of the calculation work. The considered way to improve the software library is by modifying the work stealing method in a way that makes the distribution of calculation work happen in a more efficient way , which will lead to calculations performed faster than before.Two different modifications of the work stealing method were tested and it led to two new methods, Method 1 and Method 2, which distributed the calculation work differently. Method 1 did not give results that were compatible with the theory, since the calculation time with this method was much longer than the previous method.

This master thesis is one part of a project, called ?StabSim?, with the purpose to develop a simulation model for the align and stabilisation system in main battle tank 122. The origin of this project is that it should be possible to make control analysis without risking any hardware. Besides that it will be easy to change components in order to investigate the behaviour of the system. The report includes modelling of tower and weapon mechanics and also the modelling of the synchronous motors, which control these.

In offshore oil production FMC Subsea systems use a product called cap. The cap´s mainly task is to protect hubface and seal areas on inboard hub against dirt, corrosion and mechanical damage under installation of a subsea system. A new model of a cap has been designed and analysed using finite element method. The model is called KC3-12 and has a new function, emergency release, which is a backup method for the ROV (remote operated vehicle) to release the cap from the hubface when it is placed under water. The cap KC3-12 was found to fulfil the criteria under the test load pressure, according to ASME VIII, div2.

I denna c-uppsats har vi eftersträvat en förståelse kring vilka omständigheter som hjälper kvinnor utsatta för människohandel för sexuella ändamål att gå vidare och bygga upp ett nytt liv. För att nå denna förståelse har en kvalitativ intervjustudie genomförts där personer som hjälper dessa kvinnor har delat med sig av sina erfarenheter och kunskaper. Utifrån deras uttalanden har det i analysen gått att urskilja fem teman som beskriver de hjälpande omständigheterna. Dessa teman beskriver bland annat hur kvinnorna tar sig ifrån sina människohandlare med hjälp av andra, hur de beskrivs som starka överlevare, hur kvinnorna behöver tid, uppmuntran och få ordning på praktiska bitar samt hur nätverk och en framtidstro kan ge dem styrka. Dessa omständigheter, som framkom hjälpa kvinnorna att bygga upp ett nytt liv, tolkades sedan utifrån den salutogenetiska modellen med fokus på generella motståndsresurser samt en känsla av sammanhang.

The following report is a constructive responsive evaluation of Svalövs communes unit for newly arrived refugees based on a qualitative user- and stakeholder model. The main purpose is to evaluate the units? quality from a user and stakeholder perspective. The main findings are that the users and stakeholders are satisfied with the quality of the units? services but request further social and structural participation.