The purpose of this paper is to investigate the relationship between Earnings Management (EM) and certain characteristics of management forecasts, among a sample of Swedish listed companies. The forecast characteristics studied are: 1) Forecast venue: How explicitly is the forecast presented? 2) Forecast precision: How detailed is the estimated number? 3) Forecast measure: Which measure(s) are forecasted? We use a sample of 68 annual management forecasts, obtained from year-end reports between the years 2007-2011. EM during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period.

The aim of the study is to examine how religion legitimates outrages and it what ways we can regard religion as politics. The study uses the theory that Eickelman and Piscatori present in their book Muslim politics. They use the term ?Muslim politics? to describe the relation between Islam and politics. Eickelman and Piscatori divide Muslim politics in five elements that the essay uses to structure the analysis.

Cleanboxen som den kallas är en flashbaserad2 produktpresentation. Simply Quality är ett företag som gör analyser och mäter renhet hos olika föremål på partikelnivå. Ett exempel på detta kan vara att ett företag som tillverkar bildelar skickar en del efter produktion för att få en analys på hur mycket partiklar/smuts som sitter kvar efter tillverkning. Vårt arbete var att ta fram en produktpresentation för deras mobila labb som säljs till företag som vill kunna göra sina analyser på plats. Behovet var att på något sätt kunna presentera Cleanboxen visuellt för sina kunder..

Sharia or western equality?womenin Egyptian legislationThe Islamic law (Sharia) in most of the countries in Middle East and North Africa has been the basis for modern laws which regulate issues such as marriage, divorce and inheritance. These laws (personal status law or family law) have been debated frequently in the last decades.There are those who consider personal status law (PSL) as unjust, male-biased and discriminating against women especially in the issue of divorce. On the other hand there are voices who call to go back to the Sharia, because muslims has to follow the islamic law and its values, they are universal as they claim. In this essay I try to enlighten these two points of view which can be found in the debate in Egypt.

The aim of this thesis is to investigate how Bahamas, a magazine belonging to the antideutsche current in German left-wing politics, acted during a two year period between the summer 2001 and 2003. When explaining the anti-deutsche phenomena and the editors? politics it is common to take the currents own history-writing as a fact, thus presenting the development of the current as a reaction to outside factors and impulses outside. In this thesis it is stressed that the editors are far from only passively reacting, rather the opposite is true. I claim that the editors have a fixed ideology that they strive to implant in to certain parts of the radical left.

The purpose of this thesis is to study the context that affects crisis communication through an organizational perspective. It also tries to identify factors of success and difficulties when it comes to coordinating information between governmental organizations during a crisis. Carried out as a case study of the Swedish governmental network Krissamverkan Kronoberg, the method used are source analysis and qualitative interviews with members from different organizations in the network. The results have been analyzed through Organization theory, Network theory and theory in Crisis Communication. The context that effects governmental organizations ability to cooperate during a society crisis is characterized by knowledge, understanding, utility and willingness. In addition to this a successful coordination of information should be based on resources, competence and continuity. The main problems when it comes to cooperating and coordinating during a crisis situation lies in what we would like to call organizational egoism, existential uncertainty and defensive behavior. .

The aim of the study is to investigate how a teacher uses multimodal resources with an interactive whiteboard while teaching reading and writing. The aim is also to investigate what view the teacher has on using an interactive whiteboard while teaching reading and writing. Video-recorded observations and audio-recorded interviews are the methods used to collect data. The analysis was performed from a multimodal perspective and is also inspired by interaction analysis. The result of the analysis showed that the teacher uses several multimodal sign systems in combination with those found on the interactive whiteboard.

Digital video är ett område som expanderat kraftigt senaste åren. På grund av avancerade videokompressionsmetoder kan numera en hel långfilm rymmas på mobiltelefonen eller den handhållna videospelaren. Men hur fungerar videokompression och hur hårt kan man komprimera en viss filmsekvens med bibehållen användarnytta? I denna uppsats görs en genomgång för grunderna inom videokompression. Dess förhållande till användarnyttan undersöks genom ett experiment.

The concept of IT has developed into ICT (Information- and Communication Technology) over the years. ICT has an increasing impact in society and the Swedish curriculum (Lpo 94) highlights the importance of school to convey lasting knowledge that constitutes the general frame of reference that everyone in society is in need of. The purpose of this study was to find out how teachers perceive and use ICT in secondary school and discover the teachers? vision concerning ICT.The used approach for the study is a qualitative research with a basis of interviews. Four interviews are made with teachers from the early years of secondary school, at two different schools.

Maxcertifikat är ett substitut till aktier som introducerades i Sverige 2006. Det är en variant av ?buy write ? som är skapad ur cover call metoden som ska passa mindre investerare. Maxcertifikat kan köpas i alla stora svenska företag i Sverige, och köps till ett lägre pris än aktien, men har en limit på hur högt den stiger i värde. Ett maxcertifikat har en löptid på tre till 18 månader.

Inspectera AB är ett företag som erbjuder tjänster i flera olika områden. Ett av dessa områden är utbildning som ges på webben. De erbjuder i nuläget webbutbildningar gjorda i Flash men söker andra alternativ där de kan redigera utbildningar samt integrera webbutbildningarna i deras webbtjänst Inspectera Online.Den här rapporten handlar om skapandet av en prototyp för en webbutbildningsmodul som implementerats på Inspectera Online. Fokus ligger främst på presentationsverktyget i modulen och en jämförelse med liknande verktyg som finns tillgängliga på internet. I resultatet presenteras för- och nackdelar för respektive presentationsverktyg med avseende på funktionalitet och vilka möjligheter till integration som finns..

This study examines how the American comic book industry?s output is addressing the issue of Islam and in which manner the portrayal of Islam in the great American comic book universes have changed since 2001. The comic books are examined from the postcolonial perspective as formulated by Chandra Mohanty and the power and resistance-perspective as formulated by Michel Foucault. Examination of the comic books reveals far greater focus on universal values, orthopraxy and inclusive perspectives than it does on dogmatic teachings, orthodoxy and sectarianism while at the same time partly relying on generalizations and archetypes concerning Islam. To change the power balance requires what I call intervention from the objective, that is to say that ambiguity regarding Muslim characters has to be eliminated by the narrative.

Some people do not have the opportunity to visit a physical exhibition because of limited time or long travelling distances, it is here the need for a web-based exhibition arises.This dissertation describes the development of an interactive web-site representing a part of a physical exhibition of over 200 interviews on different peoples immigration to inner Scandinavia. The interviews contain text, audio clip, pictures and video clip.The website contains modern programming technologies such as HTML5, ASP.NET MVC3, SQL, JavaScript and jQuery.A cover of the technologies used and how the project has been designed and implemented is explained in the dissertation. In the end of the dissertation we discuss about how the result of the project follows the goals we set up in the start phase. The result of this project is an interactive and easy to use web-site showing a part of the physical exhibition online. An easy administration to insert new information and edit existing without any major computer knowledge..

Wordpress har använts länge för att bygga webbsidor, från början mest webbsidor där bloggen stod i centrum, men på senare tid även för att bygga mer avancerade webbsidor. Detta är skrivet i första hand för att få ett grepp om vilka fördelar och nackdelar det finns med Wordpress som webbplattform. Dokumentet ska kunna fungera som visst informationsunderlag vid utvecklandet av en Wordpresswebbsida. Dokumentet pekar på problematiken med att ge en kund viss begränsad möjlighet att lägga upp eget material, och ändå försöka säkerställa webbsidans grundkonstruktion och design. Det som gjordes är en Wordpresswebbsida och mall i Wordpress som ska kunna ligga till grund vid utvecklande av nya webbsidor i Wordpress, bägge med en mängd relevanta inlagda plugin, allt för att webbsidan ska ha vissa funktioner som video, bildgallerier, medlemshantering med mera, och en utvärdering om säkerheten i Wordpress..

The cost of construction projects have increased during the past few years. Different actors in the construction industry work together to advocate various measures to mitigate these cost increases. One of these measures is to try to improve the efficiency in the phase of production. By striving for a kind of standardization with a constant quest for improvement, the productivity can increase while the costs of production fall.For this thesis has a case study been conducted at the construction company JM AB which is seeking this. They call the approach structured production and have implemented various measures to achieve a more productive output.Based on information from reconciliations, the cost and the spent hours of craftsmen have been analyzed at the company where the case study took place.