Earnings management är ett fenomen som enligt studier har ökat i omfattning under senare tid tack vare förändringar av redovisningsprinciper. Detta har gett företag möjligheten att med ökad subjektivitet bedöma värdet på sina tillgångar, vilket kan utnyttjas för att manipulera redovisning och justera resultat i önskad riktning. Den här studien syftar primärt till att undersöka om det finns ett samband mellan variablerna earnings management och pressade resultat bland de noterade bolagen på Nasdaq OMX Stockholm, även kallad “Stockholmsbörsen”. Det sekundära syftet är att undersöka om detta eventuella samband är vanligare förekommande bland mindre företag samt om någon bransch är överrepresenterad. En kvantitativ metod har använts där data från bolagens årsredovisningar har hämtats och sedan granskats. Efter det har en analytisk generalisering gjorts av resultaten som visar på att företag i större utsträckning tenderar att bedriva earnings management under perioder där de upplever pressade resultat, i motsats till perioder där de upplever normala resultat. Studien visar också att detta inte är vanligare förekommande på någon speciell börslista eller inom någon specifik bransch, utan att företagen är representerade i likvärdig utsträckning. I studien visade det sig att ett vanligt verktyg för att bedriva earnings management är att göra stora engångsnedskrivningar av goodwill. Detta möjliggjordes år 2005 då IFRS 13 infördes i EU, vilket resulterade i att goodwillposten årligen nedskrivningsprövas istället för att som tidigare avskrivas planmässigt. En kritisk diskussion förs med slutsatsen att resultaten är delvis applicerbara på den studerade populationen och säger något om närliggande fall. Slutligen diskuteras studiens bidrag där konklusionen är att resultaten adderar till samt stärker tidigare forskning. / Earnings management is a phenomenon whose scope of usage has expanded in recent time due to changes in accounting principles, according to studies. These changes have given companies the possibility to use subjective judgment to a higher degree when valuing their assets. This can be utilized to manipulate accounts and tweak results in desired direction. The purpose of this study is primarily to investigate if there is a connection between the variables earnings management and pressured results among the listed companies on Nasdaq OMX Stockholm, also knowned as “Stockholmsbörsen”. The secondary purpose is to investigate if this possible connection is more common among smaller companies and if there is any industry that is overrepresented. A quantitative method has been used where data has been collected from the companies’ websites and later reviewed. An analytic generalization has then been applied on the results that show that companies tend to engage in earnings management in greater magnitude when they are experiencing times with pressured results, in contrary to when they experience times with normal results. The study also shows that it’s not more commonly practiced on any particular stock market list or in some particular industry. The companies are rather equivalently represented along the scope of industries and stock market lists. The study shows that a common tool to engage in earnings management is to make big one time impairments of goodwill. This was made possible 2005 when IFRS 13 was implemented in the EU, which resulted in that the goodwill account where to be impairment tested every year instead of the former principle that used linear depreciation. A critical discussion is held with the conclusion that the results of the study are partly applicable on the studied population and says something about nearby cases. Finally there is a discussion about the contribution of the study with the conclusion that the findings adds something to and strengthens past findings.

Todo aquello que pueda ser medido podrá ser mejorado, de esta manera si no conocemos el margen de culminación de un proyecto de construcción difícilmente podremos encontrar y analizar a tiempo las desviaciones en su presupuesto y tomar las acciones correctivas que permitan retomar el rumbo original. Mediante una adecuada gestión económica del presupuesto de construcción podemos encontrar y analizar estas desviaciones. Así a través de su comprensión y la aplicación de las herramientas de gestión adecuadas, podemos controlar su evolución económica dando seguridad a la organización que el proyecto se encuentra dentro de lo estimado originalmente, o de lo contrario poniendo las alertas del caso de manera oportuna para tomar acciones correctivas El costo es, tal vez, el elemento de la línea base que tiene la mayor incidencia en la definición de la viabilidad de un proyecto y es el que, de no ser adecuado, puede hacer fracasar un proyecto. Una técnica específica para medir el rendimiento del trabajo es la gestión del valor ganado para un componente de la estructura del trabajo o un proyecto. La cual compara la cantidad de trabajo ya completada en un momento dado con la estimación realizada antes del comienzo del proyecto y los costos reales. De este modo, se tiene una medida de cuanto trabajo queda para finalizar el proyecto y extrapolando a partir del esfuerzo invertido en el proyecto, se pueden estimar los recursos que se emplearan para finalizar el proyecto. / Everything that can be measured can be improved, so if we do not know the margin of completion of a construction project, we can hardly find and analyze deviations in its budget in time and take the corrective actions that allow us to return to the original course. Through an adequate economic management of the construction budget we can find and analyze these deviations. Thus, through its understanding and application of the appropriate management tools, we can control its economic evolution by giving security to the organization that the project is within the originally estimated, or otherwise putting the case alerts in a timely manner to take corrective actions. The cost is, perhaps, the element of the baseline that has the greatest impact on the definition of the viability of a project and is the one that, if not adequate, can make a project fail. A specific technique for measuring work performance is the management of the value earned for a component of the work structure or a project. Which compares the amount of work already completed at a given time with the estimate made before the start of the project and the actual costs. In this way, we have a measure of how much work is left to finalize the project and extrapolating from the effort invested in the project, we can estimate the resources that will be used to complete the project. / Trabajo de investigación

L'analyse statique est utilisée pour vérifier de manière formelle qu'un programme ne fait pas d'erreurs, mais un analyseur statique est lui même un programme complexe sujet aux erreurs. Une analyse statique formalisée comme un interpreteur abstrait peut être prouvée correcte, cependant un telle preuve ne porte pas directement sur l'implementation de l'analyseur. Pour résoudre cette difficultée, nous proposons de générer des conditions de vérification (VCs, des formules logiques valides seulement si le résultat de l'analyseur est correct), et de les décharger à l'aide d'un prouveur de théorèmes automatique (ATP). Les VCs générées appartiennent à la logic du premier ordre multi-sortée (MSFOL), une logique utilisée avec succés en vérification déductive, suffisament expressive pour encoder les résultats d'analyses complexes et pour formaliser la sémantique operationnelle d'un langage objet, ce qui nous permet de prouver la correction des VCs générées à l'aide d'outils de vérification deductive. Pour assurer que les VCs puissent être déchargée automatiquement pour des analyses du tas, nous introduisons un calcul de VCs appartenant à un fragment décidable de MSFOL, et afin de pouvoir utiliser le même calcul pour différentes analyses, nous décrivons une famille d'analyses à l'aide d'une fonction de concretisation et d'un instrumentation de la sémantique paramétrées. Pour améliorer la fiabilité des ATPs, nous étudions aussi la certification de résultat des proveurs de satisfiabilité modulo théories, une famille d'ATPs dédiée à MSFOL. Nous proposons un système de preuve et un vérifieur modulaires, qui s'appuient sur des vérifieur dédiés aux théories sous-jacentes. / Static program analysis is a core technology for both verifying and finding errors in programs but most static analyzers are complex pieces of software that are not without error. A Static analysis formalised as an abstract interpreter can be proved sound, however such proofs are significantly harder to do on the actual implementation of an analyser. To alleviate this problem we propose to generate Verification Conditions (VCs, formulae valid only if the results of the analyser are correct) and to discharge them using an Automated Theorem Prover (ATP). We generate formulae in Many-Sorted First-Order Logic (MSFOL), a logic that has been successfully used in deductive program verification. MSFOL is expressive enough to describe the results of complex analyses and to formalise the operational semantics of object-oriented languages. Using the same logic for both tasks allows us to prove the soundness of the VC generator using deductive verification tools. To ensure that VCs can be automatically discharged for complex analyses of the heap, we introduce a VC calculus that produces formulae belonging to a decidable fragment of MSFOL. Furthermore, to be able to certify different analyses with the same calculus, we describe a family of analyses with a parametric concretisation function and instrumentation of the semantics. To improve the reliability of ATPs, we also studied the result certification of Satisfiability Modulo Theory solvers, a family of ATPs dedicated to MSFOL. We propose a modular proof-system and a modular proof-verifier programmed and proved correct in Coq, that rely on exchangeable verifiers for each of the underlying theories.

The aim of this thesis is to explore how different competing discourses in the historical context of the Swedish education development have qualified and disqualified different constructions of national curriculum. How and after what kind of principles is the curriculum constructed? What qualify who are going to be recognized as the author and addressee of the curriculum? These key ques-tions of the study are discussed in the first part of the thesis. My point of depar-ture is that the curriculum can be understood as a relation between freedom and control. In an educational system this relationship reflects the problematic ten-sion between the external demands from an authoritative center and the local need to independently reflect over educational issues. How these concepts are defined by the prevailing social discourses affect specific relations and construc-tions of curricula as a steering tool and a producer of specific teacher identities. In this sense, I claim that curriculum is constructed in different ways depending on which of the didactic questions are emphasized and answered and who is judged as the legitimate author. Based on this, three models of curriculum con-struction are formulated; the content based, the result based and the process based. These models are subsequently used as an analytical tool to examine the historical development of Swedish national curricula. The second part of the thesis investigates the Swedish education system and the production of the national curriculum as a product of rival discourses. The historical investigation begins 1842 when the first state curriculum was issued and the inquiry concludes in 2008. The findings indicate that no one single con-struction has been totally dominant and that there has been an on-going discur-sive struggle between different alternative and opinions about what teachers must do and be.

Många människor har efter avslutad psykoterapi tankar om densamma. Kanske fanns det ämnen som inte kom att benämnas, eller om de överhuvudtaget benämndes kom att göra det i begränsad utsträckning. Uppsatsen bygger dels på en empiriskt genomförd undersökning och dels på litteraturstudier. Det är en kvalitativ studie med halvstrukturerade frågor och meningskoncentrering. Fem personer har intervjuats, minst sex månader har gått sedan psykoterapin avslutades. Syftet med studien är att undersöka de processer som utifrån ett patientperspektiv ligger bakom att visst material inte aktualiserats i psykoterapin. För att göra intervjumaterialet överskådligt delades det upp i två dimensioner. Den första dimensionen beskriver de faktorer som förorsakat den förändrade upplevelsen av terapin. Den andra dimensionen beskriver de processer som hindrar att viktigt material aktualiseras. Dessa hinder handlar dels om specifika hinder som har med den psykoterapeutiska relationen att göra och dels handlar det om hinder som har att göra med olika försvarsstrategier som patienten använt sig av under sin psykoterapi. Flera av personerna uttryckte efter avslutad terapi en besvikelse över att man i psykoterapin upplevde en brist på djup och att det var ämnen som man ibland undvikit att prata om. Det framkom att problem i samband med överföringen innebar svåra motstånd mot fördjupningen av psykoterapin. En viktig slutsats i studien var att man antingen tenderade att skuldbelägga sig själv för de svårigheter som uppstod i psykoterapin alternativt att man lade över huvudansvaret för svårigheterna på terapeuten. Skam var ett återkommande ämne i flera av intervjuerna. Hur arbetsalliansen fungerade visade sig vara helt avgörande för hur psykoterapin utvecklades.

Informationssökningar av olika slag sker dagligen världen över och sökresultatet kan många gånger vara så stort att användarna har svårt att veta vilka sökresultat som är relevanta. I denna uppsats har syftet varit att undersöka hur sökresultat kan filtreras och sorteras med hjälp av platsbaserad sökning för att det ska bli mer relevant för användaren. Genom litteraturstudie och intervjuer har det blivit möjligt att ta reda på hur ett sökresultat skulle kunna filtreras och sorteras för att möta användarnas förväntningar. De teorier och slutsatser som framkom tillämpades vid utvecklingen av en prototyp. Prototypen testades och utvärderades sedan genom ett användartest där resultatet visar att filtreringen och sorteringen som används i studien kan göra sökresultatet mer relevant för användaren. / Information searches of various kinds take place daily around the world and search results can often be so large that users have difficulty knowing which results are relevant. In this paper the aim has been to examine how search results can be filtered and sorted by using location-based search to make the results more relevant to the user. Through a literature review and interviews it was possible to investigate how a search result can be filtered and sorted to meet user expectations. The theories and conclusions that emerged were applied in the development of a prototype. Usability tests were performed on the prototype and the results show that the filtering used in the study can provide a more relevant search result.

Web service selection problem focuses on how to choose component Web services to satisfy user¡¦s non-functional (or QoS) need, and it has been extensively studied in the past. The QoS measures include reliability, response time, and execution cost. However, in some applications, execution result, as demonstrated on some output values, matters, and this is seldom addressed by previous researches. In our work, we proposed an approach to guide the WS selection with the goal to meet user¡¦s preferences on the composition execution outcome. In addition, we consider the partner relationship between Web services. Some partner Web services may produce more desired execution result, such as better quality or a discount, than others. In our approach, we use Bayesian Network to guide Web services selection. Specifically, we propose two Bayesian Network-based methods: Partner-first Bayesian Network and Probability-first Bayesian Network. Both methods rank Web services by considering user¡¦s preference, user¡¦s input variables, and the past execution results of Web services. The experiment result shows that the proposed Bayesian Network methods perform better than the other more straightforward methods.

Whether or not the employees have demonstrated all their abilities, or whether the separation is rising. These are all questions that the manager will have to confront.A high separation is a lost of company. Document research showed that employees who have higher performance evaluation have a lower turnover intension to resign. This research discussed the variables that affected organizational commitment. It surveyed Chinese and Taiwanese employees in Taiwanese-owned companies in evaluation (three branches: result evaluation, award evaluation, and improvement valuation) as independent variables to regression analysis Taiwanese business¡¦s performance management and its effects on Chinese employees¡¦ turnover intension. Most of the specialists of organization behavior put personal values and personal character as one of the variables that affect turnover intension. Thus, this research set personal values and personal character as the adjusting factors. The results were that some personal values and personal character interacted with each other and lower the employees¡¦ turnover intension.The interaction between promotional, salary justice, and adjusting factors were most explicit, and had the lower effect on employees¡¦ turnover intension.

Suffix Tree Clustering (STC) is a search result clustering (SRC) algorithm focused on generating overlapping clusters with meaningful labels in linear time. It showed the feasibility of SRC but in time, subsequent studies introduced description-first algorithms that generate better labels and achieve higher precision. Still, STC remained as the fastest SRC algorithm and there appeared studies concerned with different problems of STC. In this thesis, semantic relations between cluster labels and documents are exploited to filter out noisy labels and improve merging phase of STC. Wikipedia is used to identify these relations and methods for integrating semantic information to STC are suggested. Semantic features are shown to be effective for SRC task when used together with term frequency vectors. Furthermore, there were no SRC studies on Turkish up to now. In this thesis, a dataset for Turkish is introduced and a number of methods are tested on Turkish.

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