Title: Does the CEO manipulate earnings prior to routine departure? – An empirical study about earnings management prior to routine CEO departure on Swedish firms listed on NASDAQ OMX Stockholm Seminar Date: 2015-05-25 Course: FEKN90: Degree project, Master of Science in Business and Economics (30 University credit points) Authors: Biljana Colevska and Ida Lindgren Advisor: Per Magnus Andersso

Business Intelligence (BI) är ett ämne som är högst aktuellt inom verksamheter idag. Detta eftersom BI möjliggör stöd för beslutstaganden inom verksamheter vilket leder till bättre effektivitet samt snabbare svar på affärsfrågor. För att hanteringen av ett BI-initiativ ska lyckas har vi i denna studie sett att det är viktigt att ha en tydligt Governance-strategi. Vi kan dra slutsatsen att BI Gover

Syfte: Studien ämnar undersöka ifall procent korrekt skattade kreditbetyg kan påvisas vara högre än vad tidigare forskning fastställt vid en branschspecifik undersökning av teknologibranschen samt allmännyttiga företag. Studien ämnar även, i samma kontext, undersöka om procent korrekt skattade kreditbetyg visar sig vara högre vid dessa två separata branschspecifika undersökningar än vid en undersöPurpose: The study aims to investigate if the percent correctly predicted credit ratings can be shown to be higher than previous research has established with an industry-specific survey of technology and utility companies. The study also aims to, in the same context, examine if the percent correctly predicted credit ratings proves to be higher in the these two separate industry-specific than in a

In order to assist developed countries in reaching their emission reduction targets, and to help developing countries onto a sustainable path of development, the United Nations Framework Convention on Climate Change established a market for credits generated from emission reductions. However, since its conception, a majority of the projects implemented have gone to emerging economies such as China

Secondary packaging solutions presently used to package food goods in e-commerce supply chain are either taken from old supply chains, or sub-optimally developed in a non-holistic manner. Due to the increase use of the Internet in Europe to perform online food purchases, secondary packaging must be adapted to meet these new needs. Therefore, a secondary packaging solution for a Dutch e-grocer was

Leadership is often proposed as a key solution for social change, although the actual meaning remains unclear. By studying leadership in the context of Indian feminist NGOs’ hybridity, situated in-between Western structures and the values of the Indian Women’s Movement, I intended to deepen our understanding of the lived meaning of leadership and followership, beyond its buzzword character. Throug

Attempts to promote women’s rights to land in Sub-Saharan Africa have attracted attention in both academia and from an international development perspective. Female Farmers (FFs) in Bombali district in northern Sierra Leone gain access to farmland through male heritages under customary practices. This makes them dependent on maintaining connections with male lineages in order to gain rights to lan

Den här masteruppsatsen handlar om Gunnel Vallquists svenska översättning av Marcel Prousts roman På spaning efter den tid som flytt (1913−1927). Uppsatsen inleds med en presentation av författaren och romanen samt en genomgång av tidigare forskning om romanens stil. Här presenteras några drag som är utmärkande för Prousts stil, närmare bestämt bildspråk, precision och rytmiska element. Därefter f

The purpose of this research is to explore the impact users have on value co-creation in the sharing economy. More specifically, we aim to examine the values users can co-create for each other through exchanges and interactions within the sharing economy. Because the sharing economy is a recent phenomenon, an explorative research design has been chosen with a qualitative study. 25 semi-structured

This thesis proposes a novel method for multi-pitch estimation. The method operates by posing pitch estimation as a sparse recovery problem which is solved using convex optimization techniques. In that respect, it is an extension of an earlier presented estimation method based on the group-LASSO. However, by introducing an adaptive total variation penalty, the proposed method requires fewer user s

Produktionsvåtmarker – lika bra för alla syften? Produktionsvåtmarker kan vara ett bra verktyg för att motverka övergödningen av våra hav och vattendrag. Detta eftersom produktionsvåtmarker genom till exempel växtupptag kan fånga in näring samtidigt som växter och djur får ett bättre och mer varierat landskap. Växtbiomassan kan sedan skördas och användas som resurs för biogasproduktion. Hur väl vModern agricultural practices give rise to environmental issues such as the eutrophication of waters (e.g. rivers and oceans). Increased knowledge and understanding of the negative consequences of nutritional leakage have led to comprehensive mitigation measures, one of which is the construction of wetlands. In order to achieve successful, cost-effective and sustainable measures it is essential to

Learning partnerships are becoming increasingly common for municipalities to fulfill their roles as important actors in adaptive governance regimes for sustainability. However, there is little theoretical guidance for municipalities, endangering the effectiveness of partnerships. The Ball-Bearing Framework used in this thesis is one of the first attempts to understand inter-municipal partnerships,

Nästan alla moderna programspråk använder en interpretator – en flexibel och praktisk om än långsam lösning. Vi prövar ett enkelt sätt att kraftigt öka prestandan på Erlangs interpretator.We have modified the Erlang runtime to add support for a tracing just-in-time (JIT) compiler, similar to Mozilla’s TraceMonkey. Tracing is a technique to augment an existing interpreter with a JIT simply by recording the instructions executed during a loop iteration, and then generate optimized native code from this. Tracing compilers are particularly suited to optimize number crunching tight loo

This paper seeks to outline the implications of an increasingly entrepreneurial mindset among top and middle management on the execution of key managerial activities in a successful strategic implementation and the interrelated outcomes. The intention is the draw valid managerial implications for those considering strategic change as well as implications for future research. The research contribut

Detta är en kvalitativ studie som studerar medialt uppmärksammade skandaler utifrån en fallstudie. Genom analyser av fem intervjuer med anställda på det statliga företaget Systembolaget, samt innehållsanalyser på artiklar från Dagens Nyheter och Aftonbladet har syftet med denna uppsats varit att undersöka vilken betydelse och funktion medierna har vid konstruerandet av en skandal, hur de framställ

This thesis explores a group of young Western-oriented Chinese consumers called xiaozi in Shanghai, comprised mainly by young individuals from an urban lower middle-class background who attempt at adopting a lifestyle and identity marked by a taste for fine arts and foreign culture. The study shows that by means of social distinction through taste and foreign cultural practices the xiaozi youth ca

My purpose of this study was to examine LSS staffs’ (LSS: The Swedish Act concerning support and service for persons with certain functional Impairments) consideration of clients’ needs and self-determination as well as the staffs’ own power in the use of coercion and restraint in the work with clients in group housings. My study was based on five interviews with staff from two different group hou

A purchasing cost model is a tool used to facilitate decision-making for selection, evaluation and development of suppliers. The model consists of a set of cost components, which at the bottom line constitute a total cost for a certain purchase. Different models cover different areas of purchasing, but in general the transaction of a purchase is central and then additional areas such as supplier m