The transition to the IFRS framework has contributed to changes in the handling of goodwill. The yearly impairment test has contributed with subjectivity in the measurements resulting in fewer but larger impairments. The purpose of the study is to investigate how postponement of goodwill impairment is conducted and if managers thereby contribute to a distortion of the underlying qualitative characteristics in financial reporting. Proxies for earnings management activities, through cash flow manipulation, are computed cross-sectionally by sector-year with at least ten observations. Suspect firms are then matched with control firms within the same sector and operating year to control for these effects. The study consists of quantitative secondary data collected from Thomson Reuters Eikon. The data consists of 1090 observations covering seven years of Swedish listed firms with goodwill in their balance sheet. The study concludes that suspect firms experience abnormal current free cash flows compared to control firms, which indicate managers manipulating cash flows in order to postpone goodwill impairment. Also, growth opportunities and analysts' coverage have a significant impact on earnings management activities.

Ces travaux de recherche s’inscrivent d’une part dans une thématique d’intensification de procédés : la synthèse des particules de polymères est classiquement réalisée en batch en présence de solvants, tensioactifs et agents stabilisateurs. Dans ces conditions, les particules générées ont une distribution de taille assez large. Pour palier à celà, la synthèse des particules est envisagée en continu dans des microcanaux avec l’eau en phase dispersante, sans ajout de tensioactifs et sans traitement de surface des parois du microréacteur. L’utilisation de l’échelle micrométrique va ainsi procurer une très grande régularité aux dispersions générées et empêcher la coalescence des gouttelettes au sein du milieu qui provoque la polydispersité des particules dans les cuves agitées. Nous avons donc développé des outils microfluidiques et étudié l’hydrodynamique dans ces microréacteurs pour obtenir la génération de gouttelettes sphériques afin de synthétiser des billes d’un diamètre inférieur à la centaine de microns par polymérisation directe des gouttes. Ces travaux visent d’autre part, la production de nouveaux matériaux puisque l’objectif était non seulement de produire des particules simples mais d’envisager des structures plus complexes telles que des particules multicouches de type oignon pour lesquelles on pourrait choisir la nature et l’épaisseur de chaque couche. Nous avons donc travaillé sur la manipulation de l’écoulement après polymérisation pour envisager des méthodes d’enrobage des particules coeurs. Enfin nous avons trouvé une nouvelle application liée à la synthèse de particules en microcanaux : la création de colonnes chromatographiques remplies de particules. / This work is full part of process intensification : polymer particles are usually synthesized in batch reactors with solvents, surfactants and stabilizers. In these conditions, particles are obtained with large size distribution. In order to reduce size distribution, particles synthesis is then studied in a continuous process in microchannels in water, without surfactants nor surface treatment of microreactors’ walls. The micron-size scale provides indeed better control of monomer dispersion and prevents droplets coalescence which is the major reason of polydispersity in stirred tank reactors.That is why we have developped microfluidic tools and studied hydrodynamics and droplet generation into microreactors in order to synthetize polymer beads smaller than a hundred microns by direct polymerization of spherical droplets. This work also deals with new material creaction : the objective was also to produce onion-like structures for whom we could choose each layer chemical nature and thickness. We have then analysed manipulation of partciles flow to determine ways of encapsulating core particles. Finally, we also developped a new application related to polymer beads into microchannels : the creation of micropacked chromatography columns

This thesis deals with optimization of manufacturing process of plastic molded parts production. The first part focuses of describing current workplace, thanks to that was found out amount of transported materials. In second part there are two possibilities of solving problem with target to decrease amount of manipulations and transports. On base of this evaluation this these variants, the optimal variant is choosen. This variation improve molding process, decrease number of manipulation equipments and number of operators.