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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
För att förutsäga beteendet hos mekaniska dynamiska system används beräknings-modeller som utgår ifrån systemens massa, styvhet och dämpningsegenskaper. Dessa modeller kan vara avancerade eller lätthanterliga mycket beroende på hur dämpnings-mekanismerna modelleras. Syftet med arbetet var att undersöka hur mer avancerade materialmodeller för beskrivning av dämpningen påverkar systemets dynamik.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
Economic sanctions are a widely used, yet controversial international policy tool. This paper aims to examine the trade deflecting effects of Russian sent import sanctions on the Finnish exports. This effect is analyzed by estimating a gravity equation of trade by applying Pseudo-Poisson Maximum Likelihood and Ordinary Least Squares estimators. The data covers Finnish export in the sanctioned prod
Within 10 years the outlook on Africa has shifted from a continent of destitute to the potential next new emerging market. This study is relevant in this regard to investigate to what extent SSA countries are reaping the benefits of foreign investment inflows and the absorptive capacities necessary to benefit from FDI. A cross sectional analysis was done on 34 countries in Sub-Sahara Africa for th
This research puts together two massive areas: voluntary certification programmes, specifically Type I ecolabelling (ISO 14024), aimed to incentivise and assist in providing customers with sustainable in all meanings products; and rechargeable batteries – inalienable element of portable electronic products. Moreover, the importance of batteries lifts up to an absolutely new level – with a rapid de
Bakgrund: av de som dog i Sverige 2010 var åttio procent i behov av palliativ vård. De flesta hade närstående vid sin sida. Tidigare forskning har visat att närstående upplever höga krav utifrån att bli vårdare och tvingas således in i en vårdande roll, med bristande stöd från vårdpersonal. Syfte: att beskriva personers upplevelser av att vara närstående vid palliativ vård. Metod: en litteraturstu
Psykologyrket kan vara berikande och skapa en känsla av meningsfullhet och därigenom ge upphov till Compassion Satisfaction. Men det kan också bidra till negativa effekter som utbrändhet och sekundär traumatisering, vilket beskrivs med termen Compassion Fatigue. Syftet med denna studie var att undersöka om handledning och medvetenhet kring motöverföring är associerat med mindre Compassion Fatigue
This thesis applies an ethnographic approach to investigate museum visit practices, which shape user experiences in a design museum. Specifically, it explores individual users’ meaning making processes through the embodiment of thoughts and lived experiences. To frame the study, it takes on a phenomenological approach to investigate how the body, self, space, and objects relate with each other in
With a contentious and fractious debate surrounding the role of conflict in inducing migration, global governments are still in the process of unravelling the convoluted and intricate mechanisms that engender this movement of people. Whilst many theoretical approaches have been developed, no determinable consensus has been reached. Within an era characterized by pervasive violence on the world sta
Urininkontinens är ett folkhälsoproblem som berör cirka 40 procent av den äldre befolkningen och drygt en halv miljon personer över 65 år har besvär med urininkontinens i Sverige. Syftet med studien var att undersöka vilka erfarenheter distriktssköterskor har av förskrivning av inkontinenshjälpmedel till äldre personer inom hemsjukvården. Kvalitativa intervjuer har valts som metod till denna studi
In the study of the income inequality vis-a-vis job polarization two hypothesis, somewhat complementary and somewhat contending, have been emerged in the literature as possible causal pathways for the increasing income inequality trends seen across countries: (1) Skill-biased technical change and (2) Routine biased technical change. However, empirical panel studies that critically evaluate these p
With rapid urbanization and population growth, Addis Ababa faces a big challenge of dealing with slums in the inner city. It has used up most of its space within its boundary and there are now a number of projects on the pipe line to redevelop the inner city slums. This seems to be the single most pressing issue currently. The recent public housing projects and inner city renewal programs has cau
Förutom kunskaper inom medicin och omvårdnad krävs det att distriktssköterskan i telefonrådgivningen har god förmåga till kommunikation. Studiens syfte var att undersöka distriktssköterskans upplevelse av faktorer som kan påverka kommunikationen i telefonrådgivningen. Studien genomfördes med kvalitativ metod i form av nio halvstrukturerade intervjuer i en stad i södra Sverige. Att göra bedömningar
Presterar barn som blivit ammade bättre inom utbildning och arbetsmarknad som ungdomar och vuxna? Investeringar i insatser som främjar och stödjer amning kan leda till mer humankapital på lång sikt. Amning har många hälsorelaterade fördelar för både mamma och barn, trots detta byts bröstmjölk allt för ofta ut mot modersmjölksersättning. Denna studie jämför långsiktiga prestationer inom utbildning Does being breastfed as a baby lead to better achievements in education and on the labour market as an adolescent and adult? Investing money on interventions promoting and sustaining breastfeeding might lead to more human capital and be an economic gain in the long-run. Breastfeeding has many health-related benefits for both mother and child, nevertheless breast milk all too often gets substituted
