Prior studies have shown that earnings management can be used either to inform or to mislead investors about the future performance of a company. However, few studies have examined the impact of earnings management on forecasting return on equity (ROE). The aim of this thesis is to investigate whether the ability to forecast next year's ROE is improved when taking earnings management, measured as discretionary accruals, into account. This is examined by comparing a forecast model that takes the magnitude of discretionary accruals into consideration with a model that does not. The study is based on companies that were listed on the Stockholm Stock Exchange during 2002-2012.

This thesis examines the verification of the terms and conditions stated in contracts based on the Public Procurement Act. In March 2013 the Swedish state procurement commission released " Good Business - A Strategy for Sustainable Public Procurement " (SOU 2013:12), which found that the proportion of control and verification is relatively low. The thesis examine how verification is carried out and looks for an explanation to why verification is not more oftenly performed. To answer these questions two care studies, based on seven semi-structured interviews, is presented as the empirical material. Network theory has been used to analyse the empirical results, and aspects of commonly used theories such as contract management and "Markets and Hierarchies" by Williamson has also been taken into account.

The purpose of this report was to investigate what characterizes a good psychosocialwork environment, and whether it may have impact on a vessel's safe voyage. Thisreport is proposed to increase the understanding of what creates a good psychosocialwork environment and its potential effect on safety at sea. In order to find out thesuccess factors for a good work environment group interviews were conducted in socalledunstructured focus groups. During these conversations, the participants discussedfreely by the question "what is a good psychosocial work environment for you?? Thesuccess factors were thereafter applied on selected accident reports, to investigate theextent to which they were represented and taken into account.The results of the study show three categories of factors: colleagues, communicationand competence, where colleagues are the main contribution to a good psychosocialwork environment.

The demand for biogas as vehicle fuel has risen sharply and there is a great need for increased production. A possible addition of vehicle gas can be produced by upgrading landfill gas which is formed by degradation of organic waste. This thesis investigates the potential of producing vehicle fuel from landfill gas in the region of Biogas Öst.In 2008, an amount of 32 million Nm3 landfill gas was extracted in the region. This level can be maintained for another ten years if the efficiency of gas extraction is improved. The annual production will decrease with time since landfills aren?t allowed to receive more organic waste.

This paper is an account of the work around the arrangement and registration of the archive of the Swedish Art-ists? Association?s archive. The Swedish Artists? Association is an association of artists that both makes exhibi-tions for their members? works and handles the Artists? House, called Konstnärshuset in Swedish. During the work with the archive the author faced a number of challenges and problems.

Background: Pedagogical documentation is currently used as a natural part of the educational activities under the revised curriculum for preschool.Aim: The purpose of this study is to see how preschool teachers perceive and define educational documentation in preschool. The aim is also to see what opportunities and obstacles that may arise over the pedagogical documentation.Method: The study was conducted along a qualitative approach with questionnaires in order to reach more preschool teachers and thus obtain a broader picture of the subject content. From a phenomenological approach I have taken account of the preschool teachers' experience and perception of educational documentation and designed it to my own interpretation.Results: The results show that pedagogical documentation is an important tool in preschool teachers work not only found to contain a product, but seems more like a collection of a lot of products to be brought together into a whole..

The purpose of this report was to investigate what characterizes a good psychosocialwork environment, and whether it may have impact on a vessel's safe voyage. Thisreport is proposed to increase the understanding of what creates a good psychosocialwork environment and its potential effect on safety at sea. In order to find out thesuccess factors for a good work environment group interviews were conducted in socalledunstructured focus groups. During these conversations, the participants discussedfreely by the question "what is a good psychosocial work environment for you?? Thesuccess factors were thereafter applied on selected accident reports, to investigate theextent to which they were represented and taken into account.The results of the study show three categories of factors: colleagues, communicationand competence, where colleagues are the main contribution to a good psychosocialwork environment.

The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the freedom of establishment in case RÅ 2009 ref. 30 due to the fact that businesses who changed tax residence were treated worse than businesses that remained within the Member State of origin.

This study is an institutional analysis of the firm both as it is theoretically conceptualized and how it takes shape and changes. The role of power relations between manage¬ment and employees is especially examined with the aim of evaluating pos¬sible connections between the firm as an institution and power relations within it. Based on a comparison of two cases (two selected periods of the same organization) it asks ?How closely does each case match the conceptual characteristics of the firm??; ?What are the power relations between management and employees in each case??; and finally ?What factors account for the resulting differences??. It is found that there is a negative correlation between employee power and proximity to the firm as a concept.

This thesis describes the genus Hemerocallis, the trading with daylily from hybridizer to seller with emphasis on the Swedish market. The first part describes the daylilies biology its botany, breeding, production, pests and diseases. Also the tobacco ringspot nepovirus recently confirmed in Sweden is described. Since the breeding of daylily is mainly done in Florida topics like hardiness and influence of the climate are included. The first part is mainly based on literature studies, but also interviews with growers and breeders from Sweden, USA, Holland and Germany.

The objective of this master thesis was to study the relation between public green open space and health among adolescents in Uppsala municipality, Sweden. The aim of the study was to investigate if there is an association between the access to green open space in the living environment and adolescent´s health, in terms of fysical activity, self- reported health and overweight. The public health questionnaire ?Liv och Hälsa Ung 2009? provided data together with a map over public green space, where the measure taken into account is the proportion of public green space in the living environment. The study includes 3423 adolescents, 12-19 years old.

This report is the product of the course AF101X, a bachelors degree in Samhällsbyggnad atKTH. The task of the course is to design a small house at a given location and also implement adeepening study. The house in this report is located in Kiruna in the north of Sweden, where theclimate is much colder than in the rest of the country.The deepening study of this report is to evaluates how realistic passive housing north of thePolar Circle is based on those facts. The house will to some extent be designed to fit the passivehousing standard.

Problem: Ekonomer i IT-projekt är ett väldigt outforskat område. Frågan är om ekonomens kompetens utnyttjas och dras nytta av i projekten. Vi vill se vad ekonomen kan ha för roll i IT-projekt och om de kan tillföra något för att förbättra projekten. Syfte: Syftet med uppsatsen är att föreslå roller och arbetsuppgifter som kan passa en ekonom i IT-projekt. Metod: För att kunna nå vårt syfte har vi använt oss av kvalitativ metod. Undersökningen har genomförts genom semistrukturerade intervjuer med en professor i programvaruteknik, företag och PT-studenter som arbetat med ekonomstudenter i IT-projekt under studietiden.

This master thesis is performed at Scania Axles and Gearboxes, a production plant located in Södertälje. Within the plant axles, gearboxes as well as central gears are assembled from components to finished products. All production is conducted on production lines, with a pre-determined rate, which is supplied with components by the material handling department. Since the production quantity and the mix of product variants produced on the production line is customer order-based, the number and type of components needed for production as well as appropriate staffing within the material handling department is difficult to predict. Scania is currently using a number of different resource planning tools for each material handling-department within Axles and Gearboxes to visualize the workload within the departments.

The purpose of this study was to examine children's participation in court proceedings on supervised visitation and to analyse the descriptions of children in court verdicts. Eleven verdicts concerning supervised visitation resolved in 2014 were collected from two district courts in Stockholm County and studied with a qualitative textual analysis. The material was analysed with participation levels influenced by the ladder of participation for children developed by Roger Hart and with the theory of sociology of childhood. Our findings showed that children's opinions were mentioned in eight of the verdicts. In four verdicts the children's will influenced the courts decisions.