Uppsatsen undersöker om kvartalsvisa resultatmönster kan indikera potentiellt användande av resultatmanipulering (eng. earnings management). Företag klassificeras som Negativa-Positiva- (NP), Positiva-Negativa- (PN) respektive kontrollföretag beroende på hur resultatförändringar ter sig över ett helår. Med hjälp av den modifierade Jonesmodellen beräknas därefter företagens godtyckliga periodiseringar för att undersöka om NP- eller PN-företag är mer troliga än andra företag att tillämpa periodiseringsmanipulering. Ytterligare undersökningar genomförs med fokus mot faktisk resultatmanipulering (eng.

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

Ledares egenskaper och förhållningssätt är centrala för att skapa förtroende och tillit hos medarbetare och nå framgång i ledarskapet. Studiens syfte var att söka svar på hur kvinnliga chefer upplever och förhåller sig till manipulation i ledarrollen. Ett ytterligare syfte var att undersöka chefernas bedömning av betydelsefulla egenskaper och förhållningssätt för ett framgångsrikt ledarskap. Halvstrukturerade intervjuer genomfördes med fyra kvinnliga chefer i olika branscher. Resultatet analyserades med induktiv tematisk analys.

This study aims to theoretically investigate the concepts of the interpersonal actions 'to motivate' and 'to manipulate' and also to examine possible differences and similarities between the two. The method used is a conceptual review based on the Self-Determination Theory, related to the concept of motivation, and Machiavellianism, related to the concept of manipu-lation. The results show that 'to motivate', according to Self-Determination Theory, concerns influencing the intrinsic or extrinsic motivation, where intrinsic motivation is related to the feeling of self-determination, inner locus of causality, being or feeling competent and exercise activities for the pleasure of it, whilst extrinsic motivation is related to external locus of cau-sality, external pressure and engaging in activities for the purpose of reaching a goal or re-ward. 'To manipulate' is according to Machiavellianism based on the manipulator doing whatever it takes to reach a certain goal and gain something for himself with no regard of what methods being used. The comparative analysis showed that the crucial difference in how an behaviour is interpreted as either, or both, motivating and manipulative is based on who is doing the interpretation, what information she has and which aspects that are focused on..

The study describes the problems with analysis of real estate companies after the introduction of IFRS. With the introduction of IFRS (2005) and specially IAS 40 the real estate companies get the ability to appreciate its real estates to real value. With the difference in the accounting, grows the question if it has become some differences for analysts with analysis and valuation of real estate companies. We also look into how well this new standard effect the real estate companies from the view of the accounting quality and its characteristics..

The concept of the photographic truth has had a special status for almost 200 years. Yet with the emerge of digital technology and especially digital photography there has been a loss of the particular connection photography has had in reference to reality. The aim of this study is to see in what ways digitalization has affected the credibility of photography from the perspective of professionals in the field of photography. The digital technology that has enabled the large-scale manipulation of photographies is not, however, the main reason for the decreased credibility of photography. The ongoing discussion about the available possibilities concerning digital imagery and manipulation has had a far more powerful effect on the concept of the photographic truth.

The Profession of Real Estate Agents has by tradition been a male profession. However during later years the profession has changed. It is now many young women that are pursuing a career as a Real Estate Agent.In the light of this background we have researched how Real Estate Agents employed by Fastighetsbyrån and Svensk Fastighetsförmedling perceive their profession from an equality perspective.The investigation has been limited to include the counties of Värmland and Närke and have been conducted by interviewing Real Estate Agents of different age and sex and the managers of the firms.The study show that the Real Estate Agents perceive their profession in a positive way and that the work is divided equal. However it emerged that there were a division regarding different real estate types in certain agencies. The Real Estate Agents believe that the gender of the manager is of no importance.

Denna studie har haft som syfte att belysa ledarskapet i grundskolan avseende den studie- och yrkesorienterande verksamheten samt förhållandet mellan ledarskap, personalens engagemang och verksamhetens resultat. Avsikten har bland annat varit att synliggöra om skolorna har ett reellt ledarskap avseende verksamheten eller inte. Bedömningsgrunderna för ett reellt ledarskap har inspirerats av den transformativa ledarskapsteorin. Studien baseras på enkätsvar från 107 yrkesverksamma studie- och yrkesvägledare i Stockholms, Skånes och Västerbottens län. Resultatet visar att den stora majoriteten skolor saknar ett reellt ledarskap avseende verksamhetsområdet samtidigt som flera studie- och yrkesvägledare säger sig vilja inta en ledande funktion för detta.

Real estate managers work in a hard branch with big competition and skeptical customers. For most people, buying a property is the biggest private purchase of their lives. This puts a big pressure on the real estate agent to make the process run smooth. But how does the customer know which real estate manager to choose? We have researched what effect the real estate managers clothing has on the customers? first impression and how clothing affects customers? choice of real estate agents.To answer our questions we´ve done 13 projective interviews with ten customers and three real estate agents, where we showed four pictures with the same person dressed in different styles.

Studiens syfte var att undersöka om det sker en social desirability effekt vid självskatting av egenskaper som beskriver manliga och kvinnliga stereotyper när dessa egenskaper framhävs positivt. Studien ämnade ytterligare undersöka om män och kvinnor skiljer sig åt i social desirability. Ett experiment utfördes där försökspersonerna slumpvis fördelades över en kontrollbetingelse och två experimentbetingelser. Den ena experimentbetingelsen tilldelades en kvinnlig manipulation där kvinnliga stereotyper framhävdes positivt medan den andra experimentbetingelsen tilldelades en manlig manipulation där manliga stereotyper framhävdes positivt. Kontrollbetingelsen tilldelades ingen manipulation.

Real estate agent is a popular occupation that many young people study today. They enter the market and will have to compete with experienced real estat agents. Why should the customer choose them instead of those with more experience? We describe the character of services offered, expectations and customer satisfaction. We have chosen to give a questionnaire to customers and real estat agents.

Real estate managers work in a hard branch with big competition and skeptical customers. For most people, buying a property is the biggest private purchase of their lives. This puts a big pressure on the real estate agent to make the process run smooth. But how does the customer know which real estate manager to choose? We have researched what effect the real estate managers clothing has on the customers? first impression and how clothing affects customers? choice of real estate agents.To answer our questions we´ve done 13 projective interviews with ten customers and three real estate agents, where we showed four pictures with the same person dressed in different styles.

Psychological research concerning correction of stereotypes has mainly focused on how individuals adjust their negative attitude towards the out-group due to the apprehension of appearing prejudiced in front of out-grouprepresentatives. This study though, does not deal with estimations of the qualities of the out-group; it deals with estimations of the qualities of the in-group. Does Swedes correct their estimations of their own group when the experiment leader is of another ethnicity and has a different colour of skin? The participants were students at Halmstad Högskola and they were all born and raised in Sweden. Half the participants got to meet a Swedish born, white skinned experiment leader, whereas the other group got to meet an African born, dark skinned experiment leader.

Background: Our daily lives and personal interactions are increasingly featuring social media and social networks in particular. Topics regarding social media, its impact on society at large ? both on corporate as well as individual behavior ? has been the focus of many research papers. Personal use of social networks are regularly being mapped out by researchers aiming at clarifying concepts such as engagement, trust and interactivity, and mapped by companies seeking to maximize return on investment concerning their marketing efforts. The aim of our study is (i) to map how companies and/or organizations operating on the Swedish market use their company?s pages on the social media as a way of communicating with their followers and audience, as well as (ii) identifying whether ?Real-Time Marketing?, in our own definition, is used or not.Methods: The research methods used included both quantitative and qualitative content analysis.

Distrilux International AB, a company within the Electrolux-group, works among other things with storing of products from other companies in the Electrolux-group. This rapport contains a cost analysis of the two Distrilux warehouses in Motala and Mariestad. The company offers five services in these warehouses, in-loading of products from a local factory and from external factories, storing, out-loading of products to Sweden (domestic) and for export. Since there has been some hesitation of the accuracy of the price-model of today, a master's thesis has been advertised. The purpose of the thesis has been to investigate the agreement of the price-model of today and the apportionment of the costing in warehouses.The main problem is to determine which activities is to be considered important in the price-model.