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.

Examensarbetet syftar till att konstruera operatörsgränssnittet till en UGV (eng Unmanned Ground Vehicle) för mobil rekognosering i tätbebyggt område. Operatörsgränssnittet består av både mjuk- och hårdvara. Till operatörsgränssnittet har ett grafiskt användargränssnitt utvecklats där tonvikten legat på användbarhet med funktionalitet för positionering med geografisk presentation och sensorpresentation. Förutom en presentationsenhet för sensorinteraktion och manövrering av farkost ingår en sändtagarenhet för kommunikation mellan operatör och farkost. Två uppsättningar av systemet levererades till försvarsmakten för användning vid metodförsöksstudier..

SammanfattningSyftet med föreliggande systematiska litteraturstudie var att undersöka om ingreppet total abdominal hysterektomi (TAH) påverkade kvinnors sexualitet. Ett andra syfte var att granska huruvida kvinnors psykiska välmående förändrades efter operationen. För att klarlägga problemen insamlades artiklar via databaserna Blackwell Synergy, CINAHL, Elin och Pubmed. Sammanlagt 18 artiklar bedömdes med granskningsmodeller utarbetade efter bedömningsmallar av Forsberg och Wengström (2003) för artiklar med kvantitativ respektive kvalitativ ansats. Inalles 13 artiklar bedömdes såsom godkända (G) och 5 artiklar såsom väl godkända (VG).

Abstract (in English)The work that lead to a CE- marking and the creation of a total drawing foundation on an existing machine carried out on the company Polytec Composites Sweden AB in Ljungby. The company have design an machine that exist in six example that runs in the production. To be able to use the machine the company have to work out a CE-marking. The process that summed up all the document that needs for the machine to make a CE-marking. The documentation includes a total drawing over the machine and a risk analysis performed by a group employers on the company.

This project concentrates on musicians who work in a professional music studio.The task of this project was to design a new headphone system called Foldback system.The advantage of this system is that all involved in a music project could influence their ownlistening during the project. With a couple of adjustments should each and everyone get theirown individual listening from their headphone station.This report shows different methods, theories and results that came along in development ofFoldback system. The project has resulted in a finished product that will be in use atStudiomega..

Total amount of words: 15 269.In this essay, the purpose is to examine the personalization of Swedish national coaches during international championships in the Swedish tabloids. Research shows that a leader nowadays is representative for her organization. Therefore it could be assumed that the way the national coach is portrayed can have some kind of effect on the public opinion about the team as a unit and their sport federation in total. This essay is a quantitative study of the sport tabloids Sportbladet och SPORT-Expressen during three international championships: Euro 2012 in football, WC 2013 in ice hockey and Euro 2014 in handball. We have studied the coverage of the national coaches Erik Hamrén, Pär Mårts and Ola Lindgren/Staffan Olsson in contrast to the coverage of their teams in total.The main results are that the national coaches are mentioned in every second article that is written about the national teams during the championships. They are mainly portrayed in a neutral way, even though the coverage of them is affected by the results in the matches.

The aim of this study was to quantify the productivity and the costs of different harvesting systems (teams), containing harvesters equipped with accumulating harvester heads and forwarders, in first commercial thinnings were an integrated harvest of pulpwood and energy wood were performed. In the beginning the plan was to study and measure 20 sites before and after harvest. Due to storms during the summer of 2010, complete data could only be obtained from 8 of these 20 sites. Seven of these sites were privately owned and one was owned by UPM, all of the sites had been pre-commercially thinned. The mean stem density before harvest was 2578 stems per ha and the mean stem volume was 0.074 m3solid over bark.On average 1518 stems/ha was harvested.

Competition of spruce fiber raw materials has increased dramatically in the last few years, leading to the fact that transportation costs in the current situation represents a much larger share of the total raw material cost. The Holmen-owned pulp industry Hallsta Paper Mill's location on the coast also constitutes a problem, because of the lack of raw material, which is much larger there, than for a pulp mill located in the hinterland. For a coastal industry it?s therefore natural to import much of the raw material by boat or to buy it from the timber terminals, in order to maintain good profitability. The purpose of this study was to analyze how the size of Hallsta Paper Mill timber supply area, without competition, with competition and with terminal use, affects the company ?s transport costs.

Studien analyserar den svenska PR-byrån Studio Total, som använder sig av gerillamarknadsföringsmetoder för att synas i den svenska mediala debatten. Företaget har fått stort genomslag genom att delvis utföra fiktiva reklamkampanjer som svenska folket och omvärlden har tagit del av. Konceptet av att marknadsföra produkter och värderingar genom nyhetsjournalistiken har inneburit att allmänheten känt sig vilseledda. Studio Total har även klivit in på en politiska arena där de kontroversiella kampanjerna har blivit kritiskt ifrågasatta och negativt mottagna. Studien försöker förklara om en PR-byrå kan verka inom en kommersiell och ideell marknad.En kvalitativ intervju har utförts med en av Studio Totals grundare och en kvantitativ enkätundersökning gjordes för att erhålla mediestudenters attityder till företaget.

Evaluation of machinery costs is necessary for selecting appropriate farm machinery. Timeliness cost due to untimely operations is an important component of machinery costs. Timeliness costs can be high for crop sprayers, since pesticide application must be carried out within a short time interval. This Master thesis investigated the timeliness cost and the probability of a suitable workday for spraying. Timeliness factors were estimated for four different crops (oats, spring wheat, winter wheat and barley) using historical weed trial data.

I uppsatsen undersöktes hur elefterfrågan i svensk cellulosaindustri, med en given uppsättning produktionsfaktorer, påverkades av förändrade totalpriser på tyngre eldningsoljor. Partiella kortsiktiga och långsiktiga egenpris- och korspriselasticiteter skattades utifrån årliga tidseriedata mellan 1970 och 1998 från SCB och Energimyndigheten över elförbrukning och totala el- och oljepriser. Skattningen utfördes med hjälp av OLS och en dynamisk loglinjär efterfrågemodell för dels total elefterfrågan, dels efterfrågan på externproducerad el för given total elefterfrågan. Ekonomiska motiv kan förklara de flesta signifikanta skattningarnas tecknen och värden samt vissa skattningars insignifikans, varför använd modell och skattningsmetod tillfredsställande stödjer slutsatserna: total elefterfrågan påverkas obetydligt av oljeprisförändringar: kort- och långsiktig efterfrågan på externproducerad el påverkas betydligt mer - en procents höjning av totala oljepriset ökar kortsiktigt efterfrågan på externproducerad el med 0,13 procent. Höjda miljöskatter leder därmed till ökad efterfrågan på externproducerad el som, om genererad på ett miljöfarligt sätt, kan motverka miljöskattens syfte globalt sett.

I Göteborg pågår planeringen för en ny tågtunnel som ska binda samman pendeltågstrafiken tillgenomgående linjer. Västlänken, som den kallas, går under centrala staden och två nyastationslägen ska etableras. Trafikplaneringen har en viktig social dimension som inte alltiduppmärksammas i tillräckligt stor utsträckning. Infrastrukturella förändringar påverkar livet istaden, samt hur platser används och uppfattas. I Sverige finns inget lagkrav på att kartlägga socialakonsekvenser av ingrepp och projekt, något som däremot gäller för miljökonsekvenser.

In this project, an area in the small town Tungelsta south of Stockholm, is in focus. Tungelsta is placed in the municipality of Haninge and it is for the planning department on the municipality, this project is made. The task is to compose an arrengement of buildings and open spaces for a 50 hektar area. Today the area is consists of agriculture fields and forests. The area is placed near the railway station, in the city centre of Tungelsta, which makes it interesting and important to work with. There are different opinions about the future plans for the area.

Aftercare is an important condition for the Care of Alcoholics and Drug Abuse Act (LVM) to be successful. According to the law, the municipals are responsible for the aftercare. We compared how three municipal in Skåne, Sweden, define and work with the aftercare after treatment under LVM. The study was based on nine qualitative interviews with social workers, division managers and politicians from each municipal. As a theoretical reference the theory of total institutions and empowerment theory were used.

Buildings worldwide account for 40 % of the total energy use. Climate change is of increasing importance, but few are willing to reduce their standard of living or get a higher cost for the change. Energy efficiency of existing buildings gives the greatest benefit economically and environmentally. The real estate company Klövern AB manages 46 properties in Karlstad. Heating is the major cost of the total operating costs of real estate. Rising energy prices increase the need for Klövern AB to improve energy efficiency and to investigate alternative sources of heat.