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Title: Earnings Management under IFRS Date of seminar: 2017-05-29 Authors: David Backaliden & Ragnar Nilhag Supervisor: Peter W. Jönsson Keywords: Earnings Management, Discretionary Accruals, Jones Cash Flow Model, IFRS, Conservatism. Purpose: To investigate how the introduction of IFRS for listed companies in Sweden has affected Swedish listed companies' use of earnings management.
The relevance of M&E insights being utilized for reporting, contra planning purposes, for predicting level of outcome implementation have been neglected in previous literature. However, this study can show that when measurements and evaluations is used for future planning of communication activities, level of outcome implementation increase largely. This study can also predict the level of wh
Channel coding is an important instrument used in communication to correct errors that occur on channels. It is interesting to find the best-suited channel code for different communication systems. Polar codes have been in the spotlight lately for their simple structure and performance when in combination with list decoding and cyclic redundancy check code. Polar codes have a recursive structure
Damping is present in all dynamic systems. In one way or another energy is being dissipated in the system. To capture this aspect of reality in a computational model is a difficult task. A common simplification is to assume that the damping is of a linear viscous nature. This assumption provides an equation of motion (linear dynamics) which is easy to handle mathematically. However, the simplicity of
Detta arbete är en hermeneutisk undersökning av sex olika svenska rollspel från fyra årtionden för att upptäcka eventuella trender och utvecklingar i hur dessa introducerar nya spelare till konceptet rollspel. Spelen är tre utgåvor av rollspelet Mutant, rollspelet Neotech och två utgåvor av rollspelet Eon. De olika spelen visade sig ha en väldigt varierande mängd hjälpmedel för nya spelare och utv
This paper seeks to express the chemical potential for proteins on a surface in terms of number surface densitiy. Generalized Van der Waals (GVdW) theory and Virial hard disk theory are explored and fitted to experimental data by varying the hard disk radius. Additionnally Metropolis Monte Carlo simulations are used to simulate the interactions between proteins. Simulations are done on freely rot
Almost every large Swedish online newspaper has disabled comments under their articles due to problems with hateful and offensive comments. In this Master's thesis, we explore different ways to detect toxic comments using machine learning. We carry out a comparison of classification algorithms and evaluate a number of different feature sets with the goal of optimizing accuracy for the classifi
Despite the fact that some forecasts suggest that a large number of individuals could become displaced by 2050, the institutional and operational linkages between climate and cross-border displacement continues to be complex. While refugees and IDPs are treated according to specific treaties, the status of cross-border displacement as a result of disasters suffers from a normative gap and the link
The goal of this thesis is to design an artificial neural network for self-driving vehicles in regards to steering the vehicle. The performance of the networks is evaluated on a simulated race track in addition to more conventional metrics such as cost/loss. In the main part of the project the networks were trained on data from real-life driving and validated/tested on simulated data, which is an
The purpose of this thesis is to examine how the European Union through its cultural program “Creative Europe” is constructing and promoting a transnational European identity. In the context of humanities and European Studies this can be seen as relevant in the sense it is the study of man as a cultural being, as well as it is stated in Merriam-Webster dictionary “humanities plural : the branches
The Tröger’s base molecule has a unique V-shaped cavity and can be fused together in a linear fashion to create either tubular structures or zigzag structures. These structures could be applicable in for example catalysis. The Tröger’s base scaffold is easily functionalised with different side-groups and therefore has a wide range of applications. Previous research in the Wärnmark group had led to
The aim of the study is to research preschool teacher’s understanding and way of talking about ethnicity and diversity in two different municipalities. The design of the methods performed for the study was qualitative and seven interviews have been done to gather empirics. The interview guide was semi-structured in order to be able to keep a flexible approach through the interviews. The result sho
The European credit default swap (CDS) market has experienced noticeable changes and remarkably developed over the last decades. Today, the relation between the CDS and corporate bond market is a prominent topic in the financial literature. According to the arbitrage argument, the CDS spread equals the corresponding credit spread of a corporate bond. However, substantial deviations between the mar
The purpose of this study was to examine the issue of the low number of young males who visit the youth health center called Ungdomsmottagningen. The analysis has focused on the perspective of professional social workers regarding the difference between the number of male and female clients and the work of the organization with young males specifically. I have conducted a qualitative study using f
Purpose: The purpose of this research is to contribute to the knowledge about Generation Z in the consumer society context, through a critical investigation of the possible negative impacts of the internalization of the consumerist mentality within the digital capitalist society. This is relevant since such internalization could interfere with the capacity of individuals to maintain long-term rela
This master’s thesis in Sociology of Law aimed to examine how plural legal orders and discourses work in Myanmar and how they influence the Rohingya Muslims’ legal status and identity. The research of this thesis was conducted by analysing various documents from international and national actors involved in the processes in Rakhine. The objective of this thesis was to reach my set aim by conductin
Kristianstadsslätten breder ut sig i nordöstra Skåne och in i sydvästra Blekinge med sin komplicerade och varierade geologi. De komplexa förhållandena leder till att det finns ett flertal akvifärer i både jordlager och berggrund, där den mest vattenförande formationen är den av glaukonitsand. Syftet med arbetet har varit att undersöka vilket infiltrerat vattenflöde, vid vilket pumptryck, en brunn Kristianstad plain stretches from the northeast of Scania to the southwest of Blekinge with a complicated and varying geology. The complexity has resulted in multiple aquifers in both soil and bedrock, where the highest amount of withdrawable groundwater is in the formation of glauconite sand. The aim of this paper has been to investigate which infiltrated water flow at a certain pumping pressure,
Prisutvecklingen på bostäder i Sverige har under lång tid varit en framgångssaga för säljare. Med låga räntor, stor efterfrågan och begränsat utbud har priserna stigit. Sedan hösten 2017 har en oro utvecklats på bostadsmarknaden. Priserna sjunker, efterfrågan minskar och byggföretag får svårare att sälja sina nyproducerade bostäder, vilket i förlängningen kan leda till minskad bostadsproduktion. DThe price development of housing in Sweden has long been a success story for sellers. With low interest rates, high demand and limited supply the prices have risen. Since the fall of 2017, the market uncertainty has grown. Prices are falling, demand decreases, and housing developers get harder to sell their newly produced homes, which in the long run can lead to reduced housing production. The pot
