Undersökningens syfte är att empiriskt testa om Big Bath Accounting förekommer på Stockholmsbörsens Mid- och Large Cap, samt att undersöka vilka faktorer som påverkar Big Bath Accounting. Sammanlagt studeras 100 bolag, vilket efter bortfall resulterar i 196 observationer (varje bolag studeras för ett högkonjunkturår och ett lågkonjunkturår). Studien tar med stöd från tidigare forskning och ekonomi

Purpose: The purpose of this study is to do a comparison of the perception of auditing standards by auditors from different countries. Methodology: This study is based on quantitative analysis by a questionnaire sent to auditors in China, Kosovo and Sweden. A sample of 55 respondents with 25 auditors from China, 16 auditors from Kosovo and 14 auditors from Sweden was collected in order to analyze

Syftet med uppsatsen är att beskriva och analysera hur svenska modeföretag innovativt använder Internet för att kommunicera med kunden på en global marknad. Intervjuer har skett med sex svenska modeföretag, två utomstående PR-byråer och med en trendanalytiker. Den teoretiska referensram som används består av Shirkys modell om engagemanget i social media, CRM, adoptionsattribut, implementeringshast

The aim of this study is to gain a deeper understanding of today’s consumers’ behavior, specifically how consumers perceive product packaging attributes, and whether those perceptions make a difference in their purchase decisions. To investigate the research area specified above, an exploratory experimental approach was taken, along with a qualitative research strategy. The study is based on Packa

I denna uppsats undersöks något helt nytt inom den populära biografifilmen. I Todd Haynes film "I'm Not There" porträtterar sex olika skådespelare sju olika faser i Bob Dylans liv och karriär. Att låta flera aktörer och/eller aktriser spela samma karaktär är ett högst ovanligt drag i filmens värld. Med detta som utgångspunkt görs en analys och diskussion av filmen som förankras i dok

Studies have shown that there are rapid changes in the business environment in which organizations and companies are operating. The environment forces them to cope with these changes in order to maintain and gain competitive advantage. As a result some organizations or companies opt for Business Process Management Systems (BPMS). BPMS are systems that help organizations to improve their performanc

This study is motivated by the low GDP per capita growth and high rates of HIV/AIDS in sub-Saharan Africa. HIV/AIDS has according to the literature severe impact on both economic and socioeconomic variables, such as lowering the work force and reducing the demand for education. HIV and poverty implies a vicious cycle, since poverty leads to more sensitiveness for the disease, and the disease leads

Uppsatsens syfte är att undersöka vilka attityder vuxna som läser svenska som andraspråk har till sin svenskinlärning och om de kan redovisa motiv för sin egen inlärning. Jag ville även se om det finns en koppling mellan motivation och studieresultat och om dessa har samband med utbildningsbakgrund. Metoden är en enkätundersökning med öppna och slutna frågor som analyseras både kvalitativt och kva

China has achieved great economic growth since the reform in 1978. China’s industry has been developed significantly along with the economic advancement during the decades. The innovation has been argued by researchers to contribute to the economic growth. Since the industry output grows and contributes to the Chinese economic performance, the issue about how the innovation affects the industry in

Då sociala medier som Facebook ingår i många individers vardag är det viktigt att förstå vad den sociala exponeringen kan medföra. I den här studien har användares förhållningssätt till den sociala exponeringen undersökts. Studien är en kvalitativ och kvantitativ granskning med fokus på användare av Facebook. Målgruppen bestod av unga vuxna i åldern 18-30 år som var aktiva Facebookanvändare. Studi

Public Private Partnership, PPP, is a public procurement method involving the private sector used in several countries all over the world, now upcoming in Sweden. The UK, most prominent within this method, states that it offers good value for money, but the economic and financial benefits of PPP are still uncertain and subjects of debate. In order for the projects to be successful and to achieve v

Everyone knows that English is big on puns. However, most speakers of Japanese know that this is very much true for this language as well. Being aware of the poor attention western linguists have given Japanese puns, this thesis is trying to present, describe and classify several examples of Japanese puns from a western humour-theoretic perspective. This is done by first explaining modern theories

This thesis attempts to clarify how gairaigo is being used in blogs pertaining to the daily life of the blogger. The study was executed by one person who manually counted between 350 and 500 words in each of 12 blogs, where 6 blogs were authored by male bloggers and 6 blogs were authored by female bloggers of varying ages. It was found that while the study is small in scope, it gives indications t

By way of a diachronic analysis the semantic changes of Japanese first person pronouns will be discussed. The goal of the analysis is to shine some light on the history and evolution of Japanese pronouns in the first person and in so doing show that these pronouns have been subjected to change semantically throughout history. To bolster the analysis research in the form of a survey has been conduc

This paper aims to clarify the use of Japanese kinship terms. A survey was carried out to identify factors influencing the choice of term for 'mother' in a given situation. The listener is one factor, for example when it comes to the term of reference haha. The results of the survey indicates that surrounding people, gender and place of birth may also affect the choice of kinship term.

Words that are used for mimicking sounds are called onomatopoeia. These words are extremely common in the Japanese language. In fact, they are so common that they are used even in formal situations. In Japanese, onomatopoetic expressions are often used as adverbs and can, as such, be used to explain how someone is laughing. By putting the onomatopoetic expression gera-gera, often along with the pa

Many infectious diseases interact with their immediate environments. Prevention strategies have to be executed on the individual level as well as within the risk environment. Risk factors refer to factors outside of the individual that influence the risk of transmission. However, this thesis focuses on macro level issues such as socioeconomic, political, demographic and technological influential f

ABSTRACT Author: Mimoza Polisi Supervisor: Lina Ponnert Title: “What does a child perspective mean?” The purpose of this study is to understand and analyze the meaning of child perspective from a social worker perspective. My questions were: What does a child perspective mean for social workers? What potential opportunities are social workers experiencing to use a child perspective? What possib

Det råder inte längre någon tvekan att lojalitetsprincipen är en av de grundläggande principerna som underbygger parters förpliktelser i internationella kommersiella avtal. Dess uttryckliga uttalande i UNIDROIT Principles of International Commercial Contracts och Principles of European Contract Law garanterar dock inte att de nationella rättsordningar accepterar dess betydelse samt erbjuder tillämIt is no longer a doubt that the principle of good faith and fair dealing is one of the fundamental ideas underlying the parties’ obligations under international commercial contracts. Its explicit declaration in the UNIDROIT Principles of International Commercial Contracts and the Principles of European Contract Law does not however guarantee that the domestic legal systems accept the significance