The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Background: Investors have several options to choose from when the goal is to achieve the highest yield at the lowest cost and risk. Stocks are a common investment options, but is also associated with risks. Portfolios are usually constructed with several different assets to reduce the unsystematic risk of investment. Funds are similar to composite stock portfolios, the big difference is that they dealt with in their entirety and investors may not affect the fund's content. The problem remains that whether you choose stocks or mutual funds there is still uncertainty as to how the future will unfold.

To enjoy the richness of the grazing cows and high yield during the summers, even during the winter, cheese has been the way to store milk for thousands of years. Nowadays yield is high all year around and the cheese production is possible during all seasons. The aim of this paper is to investi-gate how and why the seasons influence taste and texture of pressed and ripened cheese. Milk is composed of proteins, fat, lactose and water but contains also a lot of vitamins. The quality of milk is very important for the final constitution of cheese.

There is limited research done in the area of management control in the relationship between companies. This study investigates management control in outsourcing relationships and the decision to change sourcing strategy and to insource functions. The empirical research was conducted at an international company, which in this study has been anonymized. The research is mainly based on interviews. To extend and verify the conclusions drawn, another company, AB Ph.

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Culture Management Cultural management administration producent KKE management.

This master thesis comprises analysis and dimensioning of a keyed joint between a generator axis and a hub with aid from the FEM-software ANSYS Workbench 13.0.The generator axis is a part of a hydroelectric power station that generates electricity with a reactions turbine, a Kaplan turbine. The existing keyway consists of one parallel key with the width 90 mm and height 45 mm. Due to a planned increase of the power of the generated power with 32 % a design study was needed to see if the keyed joint would be suitable for the extra force. Because of the fact that the axis diameter is bigger than the standards covers/recommends a the keyway had to be re-dimensioned. In an earlier assignment from Skellefteå Kraft AB to Sweco Energuide the keyway was planned to be properly dimensioned, but no final solution was approved.During this master thesis a number of different numerical tests were made.

The NIPF (Non Industrial Private Forest) owners in Sweden have very differentiated goals and needs with their forest. They have different backgrounds and some of them live at their forest estate while other live in an urban environment, and some are economically dependent on their forest estate while others are not. The heterogeneity among these forest owners creates problems for market actors that want to aim marketing messages to catch their interest. This is the problem background to the task that was provided to us as an investigative masters thesis for us. Their request was a plan for ensuring a successful marketing towards different segments of the NIPF owners. We commenced with a literature study based on market information and previously carried out similar investigations. We summarized the most important market information from the literature and created some hypotheses regarding goals and needs of the NIPF owners.

The purpose with this paper is that trough a description of the management control at Jitech AB find out if traditional management control have been abandoned for benefit for modern management control and in which extent the transition have happened. Further is the second purpose with this paper to find out which decisions that lies behind the design of the management control and how these are in opposition to with the theory..

This master thesis comprises analysis and dimensioning of a keyed joint between a generator axis and a hub with aid from the FEM-software ANSYS Workbench 13.0.The generator axis is a part of a hydroelectric power station that generates electricity with a reactions turbine, a Kaplan turbine. The existing keyway consists of one parallel key with the width 90 mm and height 45 mm. Due to a planned increase of the power of the generated power with 32 % a design study was needed to see if the keyed joint would be suitable for the extra force. Because of the fact that the axis diameter is bigger than the standards covers/recommends a the keyway had to be re-dimensioned. In an earlier assignment from Skellefteå Kraft AB to Sweco Energuide the keyway was planned to be properly dimensioned, but no final solution was approved.During this master thesis a number of different numerical tests were made.

The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

Uppsatsen är baserad på en fallstudie gjord på Tetra Pak. Syftet med fallstudien var att utforma en lista med faktorer att som bör beaktas för att ett införande av ett Competence Management-system ska bli framgångsrikt. Tillvägagångssättet i fallstudien har varit en dokumentstudie och ett antal intervjuer. Använda teorier är hämtade från områdena Change Management, Knowledge Management, Competence Management och Human Resource Management. Undersökning resulterade i ett antal intressanta faktorer som bör beaktas.

Syftet med uppsatsen är att undersöka frekvensen av krisstrategier inom livsmedelsbranschen och hur pass sofistikerade dessa strategier är. Vidare vill vi se närmare på en del av de moment som crisis management-teorierna behandlar. Förekomsten av krisstrategier är stor, men endast ett fåtal av företagens strategier uppfyller våra kriterier för att anses såsom mycket sofistikerade. Företagen anser själva att det är viktigt med crisis management, medan de i verkligheten inte i lika hög utsträckning har de element som författarna till den crisis management-teori, vi använt oss utav, menar ska finnas med. Företag som varit i en kris har mer sofistikerade krisstrategier än de som inte har upplevt en kris under de senaste 20 åren..

A shorter dry period length has in studies abroad showed some positive effects among high yielding dairy cows. Among other things it has been suggested that the periparturient metabolic stress becomes lower, that the fertility is improved and dry off becomes gentler for the udder, due to a lower milk yield. The milk yield is generally reduced during the first period after calving, especially among primiparous cows. The aim of this master thesis was to investigate how Swedish cows were affected by a shortened dry period, regarding milk yield, metabolism, health, body condition and body weight from two months before calving to some weeks after calving. Also plasma concentration of lactose during the period before calving was determined.