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Syfte: Syftet med denna uppsats är att empiriskt undersöka utförandet av earnings management under börsintroduktioner bland svenska bolag med hemvist i Sverige som noterats under 2009 och 2010. Studien ämnar även utreda vilka faktorer som påverkar utförandet av earnings management samt tänkbara orsaker till eventuella skillnader mellan Sverige och USA. Teoretiska referensramen: Den teoretiska ref

The purpose of this practical theological master’s thesis is to examine conversation as part of sermon preparation in present day preaching in the Lutheran Church of Sweden. This study combines studies of homiletical literature with qualitative empirical methods, stating that theory and practice informs one another. Through participant observation in Bible study groups and the following Sunday’s s

Livstids fängelse kunde innan 2006 endast tidsbestämmas genom det s.k. nådeinstitutet. Genom införandet av lag (2006:45) om omvandling av fängelse på livstid utökades möjligheten för livstidsfångar att få sitt straff tidsbestämt. Syftet med införande av lagen var att förbättra förutsebarheten, inte bara för de intagna utan även för de dömdas anhöriga och KRV vid dess arbete med de intagna. I motiBefore 2006, the only way life sentences could be converted was through governmental clemency. The adoption of the 2006 Conversion of Life Imprisonment Act (2006:45) (OmvL), however, increased the possibilities for prisoners serving life in prison to have their sentences commuted to a set number of years. The purpose of the adoption was to improve legal predictability for inmates, their relatives,

Tawny owls and food for thought I have been focusing on tawny owls, which are a species of owls that you can find in a wide range of habitats. Everywhere from open fields to cities, they have found a way to survive, hunt for food and settle down. A very adaptable species. I was interested in finding out just what do these birds of prey eat, and how does that affect how well they survive, in diffe

Bodelningar mellan sambor respektive makar kan vara problematiska. Det kan uppkomma frågor om hur ett ekonomiskt mellanhavande mellan parterna ska betraktas. I sådana situationer är det vanligt att parterna är oense huruvida mellanhavandet utgör en försträckning, en gåva eller ett bidrag till den ekonomiska gemenskapen. Karaktären av mellanhavandet kan få betydelse för vad vardera parten erhåller Division of property between cohabitants and spouses could be problematic. Questions regarding financial dealing and unsettled matters between the parties may arise. In these situations, it is common that the two parties are in disagreement whether the unsettled financial matters should be seen as a claim, a gift or contribution to the economic kinship. The type of unsettled matters may be of sign

The fundamental principle of investing, applicable at both systematic and individual levels, is the art of balancing the portfolio between expected returns and acceptable risk exposure. Risk management involves predicting the direction of the underlying asset’s movement and taking appropriate actions accordingly. Traditionally, statistical models such as GARCH have been used to achieve this object

Linjär lösning på ett icke-linjärt problem - effektiv filtrering i hornhögtalare Hornhögtalare är effektiva och skapar högt ljud men till priset av ljudkvaliteten. Genom linjär filtrering kan man få det bästa av två världar: minskade icke-linjära distorsioner och hög effektivitet. I vägen mot en säkrare värld spelar hornhögtalaren en viktig roll. Hornhögtalaren är förknippad med höga ljudnivåer This thesis aims to characterize and counteract the wave steepening effect in a horn loaded loudspeaker. The report consists of two main parts. The first part, the characterization of the horn speaker system, focuses on investigating and understanding the signal distortions introduced by the speaker system. In particular, non-linear distortion is examined to determine any parameter dependence of t

The thesis starts with a description of the background to the change of the rules on deduction of VAT on mixed use immovable property through the insertion of Article 168a in the RVD. The reason according to the Amendment is to promote equity and to prevent unjustified cash-flow advantages granted to taxable persons who use acquire immovable property, deduct full input VAT and then pay it back o

I ett entreprenadavtal kan parterna avtala om att arbetena ska ersättas på löpande räkning. AB 04 innehåller bestämmelser om att ersättning på löpande räkning ska betalas enligt den så kallade självkostnadsprincipen. Syftet med den här uppsatsen har varit att utreda och analysera vilka ekonomiska risker självkostnadsprincipen kan innebära för beställaren och vilka möjligheter beställaren har att sThe parties in a construction contract can stipulate that the construction works are to be compensated on an open account basis. AB 04 states that compensation on an open account basis is to be paid according to the prime cost principle. The purpose of this thesis has been to examine and analyse the financial risks that the prime cost principle means for the employer, and which prospects the emplo

Vad kostar det om ett exploateringsprojekt stöter på oförutsedda problem kopplade till naturvärden som man måste ta hänsyn till vid en markexploatering? Hur kan naturvärden egentligen påverka den ekonomiska kalkylen i ett projekt om de dyker upp som en överraskning under projektutvecklingen? Intressant är även att undersöka om det med träffsäkerhet går att identifiera, men också att prissätta och What is the cost if a development project encounters unforeseen difficulties related to values in nature that must be considered during a land development? How can natural values affect the balance sheet of a project if they appear as a surprise during project development? It is also interesting to investigate whether it is possible or not to identify and price risks related to nature in the proje

1 Conference on Loss and Damage 2019 UNDERSTANDING, MEASURING AND GOVERNING LOSS AND DAMAGE FOR SOCIAL AND ECOLOGICAL SYSTEMS Wednesday, 30th October 2019 8.30 Registration and coffee Opening Keynote Session 09.30 Opening welcome and short introduction the conference on L&D. Emily Boyd, LUCSUS 10.00 Where is the international policy focus and what are important research issues relevant to loss and

https://www.lucsus.lu.se/sites/lucsus.lu.se/files/abstracts_for_loss_and_damage_conference.pdf - 2026-05-16

Agricultural policies have always had a tendency to be controversial. In many cases they generate major transfers of welfare between different groups of people, and hence are favoured by some and criticised by others. They also frequently cause trouble at the international level as domestic programmes interfere with trade flows and affect the wellbeing of people in other parts of the world. In add

The private sector plays a more and more important role in securing the progress of infrastructure development. Private sector participation is believed to guarantee more efficiency in the supply of infrastructure services and cut down the cost of this supply. Project finance through the BOT model is an internationally well-recognised method to handle large infrastructure projects. The project met

One of the cleanest ways of transporting goods is at sea. However, the emissions from ships increase and with a wider knowledge about the environmental consequences caused by the emissions, requisite regulations are needed. This thesis deals with air emissions of sulphate (SOx) - and nitrogen oxides (NOx). These emissions cause negative environmental effects both by direct pollution and by forming

Problem: Since business process management (BPM) is a very spacious concept, it is influenced from many other concepts, standards and methods that determine its constancy. Companies are asked to restructure their organisation in order to meet internal and external customer demands. The term quality comes to the fore. Organisations such as ISO and the EFQM try to certify or assess companies in term

Lilla anhörigformuläret (tilläggsfomuläret) Frågeformulär Till Dig som hjälper en närstående Tilläggsformulär GÅS Gott åldrande i Skåne Så här fyller Du i frågeformuläret: De f lesta frågorna besvaras med ett kryss för det svars- alternativ som bäst stämmer in på Dig själv. I några fall kan Du kryssa i flera svarsalternativ på samma fråga. I så fall står det angivet direkt efter frågan. Om Du undr

https://www.geriatrik.lu.se/sites/geriatrik.lu.se/files/tillaggsprotokoll_baseline.pdf - 2026-05-16

Recognizing Sepsis as a Global Health Priority — A WHO Resolution Perspective The NEW ENGLAND JOURNAL of MEDICINE n engl j med nejm.org 1 “Some very important clinical issues, some of them affecting life and death, stay largely in a backwater which is inhabited by academics and professionals and enthusiasts, dealt with very well at the clinical and scientific level but not visible to the public, p

https://www.sepsis.lu.se/sites/sepsis.lu.se/files/perspective_sepsis_nejmp1707170.pdf - 2026-05-16

The recent finding of the flea beetle species Podagrica fuscicornis (Linné, 1767) in a commercial market garden at Ystad just off the south coast of Skåne (Scania), the southernmost province of Sweden, is discussed. The species was found in August 2010 residing on plants of Lavatera cashmeriensis (Malvaceae), the follwing years in numbers. Old literature records from Sweden of the species (e.g. Gy