Syfte: Syftet med denna studie är att undersöka om svenska företag resultatmanipulerar åren innan konkurs. Dessutom syftar denna studie till att undersöka om mängden resultatmanipulering åren innan konkurs korrelerar med hur kapitalintensiva företagen är och med företagens storlek. Metod: Studien har använt den modifierade Jones-modellen för att mäta mängden resultatmanipulering bland 738 svenskaPurpose: The purpose of this study is to examine if Swedish companies perform earnings management four years prior to filing for bankruptcy. This study also aims to examine whether the amount of earnings management before bankruptcy correlates with how capital intense the companies are and the size of the companies. Methodology: The modified Jones model has been used to measure the amount of earn

Title: Sustainable investments. How are they interpreted and used as a part of branding? Seminar date: 2018-06-01 Course: FEKH29, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (UPC) or (ECTS-cr) Authors: Linnea Björck, Mathias Löfkvist, Molly Dieden Bengtsson Advisor: Veronika Tarnovskaya Key words: Sustainable investments, ESG,

Do bacteria handle stress better than us? Do bacteria have stress too? Are they able to deal with stress? If so, how do bacteria deal with stress? Certainly, bacteria experience stress too. Bacterial stress can be chemical (caused by toxic, harmful compounds e.g. antibiotics), or physical (caused by heat or harsh environment). Bacteria are pretty smart to handle stress. They have developed specif

Användning av den maltosnegativa jäststammen Saccharomycodes ludwigii för tillverkning av alkoholfri öl, metodutveckling. I detta projekt har en metod utvecklats som ger mikrobryggerier möjligheten att tillverka alkoholfri öl. I takt med att fler blir medvetna om alkoholens negativa effekter, ökar intresset för alkoholfri öl, även hos väldigt små bryggeriet, så kallade mikrobryggerier. Då det kräNon-alcoholic beer is gaining more attention in the brewing industry due to the negative health and economic consequences of alcohol consumption, even smaller microbreweries are showing interest in the production of non-alcoholic beer. Producing non-alcoholic beer has been restricted to the large breweries due to the special equipment needed and the high investment costs, but by using biological m

The purpose of this paper was to develop a better understanding of the discursive, cognitive and emotional experience of symbolic management attempts of strategic change and its enactment in the organizational practice from both a managerial and a non-managerial perspective. To realize this research purpose, we conducted an explorative, ethnographically-inspired qualitative case study in a single

Apoptosis is a vital physiological defence mechanism against tumorigenesis and critical for embryogenesis, tissue homeostasis, and discharging damaged or infected cells. Protein members of the B-cell lymphoma-2 (Bcl-2) family regulates the cellular commitment to cell survival or programmed cell death by intrinsic (mitochondrial) apoptosis. In response to intracellular stresses, this apoptotic bala

This master thesis report describes a product development process with the aim to create a construction which ensures an easier installation by replacing screws with other alternative assembly methods. The project has been performed at Axis Communications AB, which is the market leading company in network cameras. A previous project called Rocky provided the idea of an excenter lock compressing an

Bakgrund: Det finns en brist på studier som belyser omvårdnad inom ambulanssjukvården. Fokus ligger på den akuta medicinska behandlingen och omvårdnadsåtgärder prioriteras inte i ett akut skede. För att kunna utveckla ambulanssjukvård är det viktigt att inte bortse från omvårdnadsbehov i det akuta skedet. Syfte: Syftet med föreliggande studie var att belysa ambulanssjuksköterskors perspektiv på om

Under projektets gång användes gen-editeringsmetoden CRISPR/Cas9 för att förhindra uttrycket av en gen som är associerad med en familjär form av ALS i två stamcellslinjer som hade blivit differentierade till hjärnceller. Genom genuttrycksanalys visades att CRISPR/Cas9 hade lyckats orsaka en fyrfaldig minskning av SOD1-uttryck i båda cellinjer. Amyotrofisk lateralskleros, förkortat ALS är en neuromAmyotrophic lateral sclerosis (ALS) is a neuromuscular disease characterized by the degeneration and death of both upper and lower motor neurons for which there is no cure currently available. The degeneration of motor neurons leads to the inability to carry out voluntary movement and death usually occurs 3-5 years after disease onset by respiratory failure. The most common cause of familial ALS i

Swedish working class literature has since its origins as rebellious poems shared among working class citizens become an acclaimed literary movement. During the last century working class literature changed drastically depending on factors such as reception and literary trends, most notably the trend of autobiographic novels presenting the authors own experiences of class based injustice during “t

Examensarbetets titel: Finns Generation Y ? - En studie om chefers upplevelser av Generation Y i bankbranschen Seminariedatum: 31 maj 2018 Ämne/kurs: FEKH49, Examensarbete kandidatnivå i organisation & ledarskap, 15 högskolepoäng Författare: Maria Nystén, Ida Söderling Petersson & Alexandra Volkova Handledare: Olof Hallonsten Institution: Företagsekonomiska institutionen, Lunds UniversitMethodology and theoretical reference framework: The study uses a qualitative method where data has been collected through semi structured interviews with eight different managers from major banks with the experience of leading the youngest and newest generation in the labor market, Generation Y. The data has since been interpreted using our empirical material. Conclusion: The conclusions of the s

Affärssystem ses som en organisations nervsystem då det integrerar verksamhetens alla avdelningar och processer. Att byta affärssystem är en komplex förändring vilket gör det relevant att ha vetskap om vilka drivkrafter som ligger till grund för systembytet. Syftet med studien är att bidra till ökad förståelse för på vilka grunder organisationer väljer att implementera nya affärssystem. Studiens f

Syfte: ​Syftet med denna studie är att undersöka ​hur​, och ​under vilka omständigheter​, könsfördelning i ledningsgruppen påverkar företags lönsamhet i forskningsintensiva branscher. Vi föreslår att innovationsförmåga utgör en mellanliggande variabel i sambandet mellan könsfördelning i ledningsgruppen och lönsamhet. Metod: En tvärsnittsstudie utförs där vi genomför en kvantitativ analys på 291 fPurpose: ​The purpose of this study is to investigate ​how​, and ​under what circumstances​, gender diversity in top management teams affect firm performance in R&D intensive industries. We suggest innovation capabilities as a mediator in the relationship between gender diversity and firm performance. Methodology: ​A cross-sectional study is conducted based on quantitative data of 291 compani

The purpose of this thesis is to examine the target firm’s abnormal returns in two aspects; short-term and long-term after a bid gets terminated for different categorizations and payment methods. The approach is the buy-and hold abnormal returns presented by Barber & Lyon (1997). The approach of control firms are used in the context of BHAR as recommended by Safieddine & Titman (1999). Thi

The alt-right is a fairly recent addition to the pantheon of political ideologies. Its rise to prominence is seen by many as the driving force behind Donald Trump’s presidency. The youth of the ideology has also created a natural relationship between it and the fields of new media and cyberculture. In alt-right media, the topic of Sweden is frequently recurring, and the theme is most often of a na

Biological tissues are strongly light-scattering and absorbing media that limit the depth of optical-based imaging. Even though, optical imaging provides good optical contrast information of biological content that is beneficial for clinical diagnostics application. Ultrasound was used to assist the optical-based imaging technique in overcoming the poor spatial resolution and shallow imaging depth

Syftet med uppsatsen är att ge en kort introduktion till support vector machines. Uppsatsen ämnar täcka hela processen från teori till slutgiltig analys vid binär klassificering. Analysen ämnar ge en förståelse för hur metoden kan användas i praktiken och hur modeller kan anpassas efter bestämda önskemål med hjälp av olika prestandamått. Uppsatsen introducerar teorin bakom hur perfekt linjärt seThe purpose of this paper is to give a short introduction to support vector machines. The paper intends to cover the full process from theory to analysis in the binary classification case. The analysis intends to yield an understanding of how the method can be used in practice, and how models can be fitted in a way that maximizes the desired performance measurement. This paper introduces the theo

For many applications a fracture is a disaster, leading to failure of the application and thus its usefulness. However, when it comes to the opening of a food and beverage package, fracture is a necessity. At Tetra Pak, food and beverage packages are produced to make food safe and available everywhere. Today, many of the packages include polymer parts, such as the opening of the packages. In the

I våldtäktsärenden där stödbevisning saknas baseras ofta domsluten på målsägandes och den tilltalades utsagor. Detta innebär att trovärdighet och tillförlitlighet blir viktiga och inverkande faktorer. Forskning visar att det existerar en mängd föreställningar om vad ett offer är och hur ett offer bör agera för att kunna uppnå en legitim offerstatus. Beroende på hur väl målsägande kan sägas passa i

With population growth, urbanization and political instability affecting the MENA region, people in Jordan have been facing a number of challenges. From the Israeli-Arab war of 1948 until 2011, with the Syrian crisis, waves of refugees arrived to Jordan fleeing conflicts. Additionally, man-made issues such as mismanagement of resources and a top-down approach in the decision-making have worsened t