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.

Change is a natural state for both people and institutions, but as the surrounding world moves faster it becomes important to quickly be able to adjust to new conditions. Customers? force of negotiation increases as the global competition grows. One factor that becomes more vital to customers is the amount of quality standard a company can offer them. Several factors are essential if a work of change will be considered a successful investment, where the change can be perceived in both a positive and negative way for an employee.

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..

New method for measuring road quality- A statisticalstudy of the relationship between road quality andsocioeconomic development A new tool with implications for road maintenance has the potential to yield statistical data for road quality in a large number of regions. This thesis investigates the possibility to develop a method, from this data, for evaluating the effects of road quality on socioeconomic development.The thesis is essentially divided into two parts. Part one looks to qualitatively establish the link between socioeconomic development and road quality and the second part focuses on how to develop a method for evaluating the effects of road quality on socioeconomic development. A method was devised using categorical data and a multinomial regression model. This method provides a comprehensive overview of the complex relationship between a variety of different variables.

Today Scania give a high priority to the continuous improvements on the quality of their vehicles. To follow up the flaws in product quality, which are recognized by the repairs at the local workshops, material requests are carried through to be able to analyze the defects at the plant in Södertälje ? in purpose to improve the product quality. The material requests are also carried through to compensate the workshop for their expenses and to check that they are working according to the company?s warranty manual.Due to local routines and different distribution structures at the different markets the lead times and the costs caused by the flow of material are hard to estimate.

The study emanates from the national quality registry for persons with severe and profound hearing impairment. The aim was to examine possible differences between signing deaf and adults with acquired severe hearing loss, with reference to self-assessed problems, how the hearing loss influences daily life.In total 234 adults aged 30-90 years were included (128 women, 106 men). In the registry, there are background variables and questions that the patients have answered. The results, indicated on a visual analogue scale (VAS) from 0-100, from a question ?To which extent does your hearing loss at present influence your life?? were analysed.The study was performed by pooling the results of VAS and dividing the patients into signing deaf and those with acquired severe hearing loss, and in age groups 30-60 and 61-90 years.

This report was made for the company HordaGruppen AB to investigate how information security was handled. This report fits in the Master program of Internet Technology at School of Engineering in Jönköping University in Sweden.The question at issue was how you protect your information against different threats. One question was how to make an information security policy and which guidelines you can follow in the Swedish Standard, SS-ISO/IEC 17799:2000.Another question was to investigate the information sources at the company and which threats there are against it.The work begins with a presentation about information security for the chief of information and the chief of quality in the company. The next thing was to do a survey of as thing are at present with a tool from Länsteknikcentrum called ?Infosäkpulsen?.

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..

There are many good reasons to ponder about what it is that makes life worth living. To observe and reflect on what it is that gives a person a good quality of life is arguably the essential core of social-work. The aim of this research was to investigate how 15-year old youths interpret quality of life. The key areas that we explored in order to meet the research aims were: what did the youths interpret as a good quality of life for a 15-year old and for an adult, how did they view their own quality of life, and did they think that the regional context (i.e. if one lives in a big city or in a small town) affects how one interpret quality of life.The studywas based on interviews with four boys and four girls.

During the last years the need for real-time database services has increased due to the growing number of data-intensive applications needing to enforce real-time constraints. The COMponent-based Embedded real-Time database (COMET) is a real-time database developed to meet these demands. COMET is developed using the AspeCtual COmponent-based Real-time system Development (ACCORD) design method, and consists of a number of components and aspects, which can be composed into a number of different configurations depending on system demands, e.g., Quality of Service (QoS) management can be used in unpredictable environments. In embedded systems with requirementson high up-time it may not be possible to temporarily shut down the system for reconfiguration. Instead it is desirable to enable dynamic reconfiguration of the system, exchanging components during run-time.

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..

Working with health-management has become something most organizations would describe as essential for being legitimate today. The aim of this thesis is to investigate how this subject is handled in an existing company and how this work is percieved by the employees in the organization. Due to the fact that limited research has been conducted on this issue, we see this thesis as a potential for increasing the understanding of how health management is articulated in practice. Our results show that health management in our studied organization is far reaching in comparison with most organizations, but has room for improvement according to the Integral Theory. The consequence of differences in perceptions between management and employees could result in that health management does not become an integral part of the company and its daily operations to the potential extent..

The European Brown bear (Ursus arctos) has gone from basically being extinct in Sweden to, 2008 being estimated to a total of 3298 individuals. When looking at the new Swedish moose management system it is important to have an ecosystem-based approach and therefore include all the parts that moose impacts on and from in the management, especially the brown bear. Primarily in the spring and early summer the brown bear is a significant predator on moose calfs which must be taken into account in moose management. When the bear recolonize areas that it has previously been eradicated from, it will once again come in contact with people who are not accustomed to the bear's role in the ecosystem. We studied three groups of moose management areas with different predation by bears.

Following an increase in hostile foreign activity. The discussion regarding Sweden?s defense force´s ability to perform its task has come to a new heading. With the end of the cold war as a major revolution in matters of international security, a major overhaul has taken place to transform the static total defense plan of the nation to a less rigid operational system.Following an analysis of the budgets total amount from the governments of 2002 until 2015 it is clear that while the amount of resources has never directly been lowered, it has shrunk in relation to the countries total GDP. The possible futures for the defense of Sweden bring three possibilities forward in correlation three unique perspectives on military and political policy.Out of the three possibilities the focus on military strength as a political resource seems to be garnering the most support with the latest incursions made my foreign submersibles and the ever growing presence of 5th generation of warfare.