This paper examines the behaviour and use of accruals management (AM) and real activities manipulation (RAM) under local Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) and if it has been altered following IFRS implementation in Sweden, Finland and Norway. The paper takes inspiration from Roychowdhury (2006) and Zang (2012) and use previously developed frameworks for earnings management. It provides empirical results with data from 1997 to 2016, focusing on companies around zero earnings and zero earnings growth. The results are mixed where the use of RAM through production suggests increased earnings manipulation. RAM, through discretionary expenditures, on the other hand are positive, which suggests that companies do not engage in these activities. The results regarding AM suggest downward adjustments. However, neither discretionary expenditures nor AM have a significant change following IFRS implementation. Overall, earnings management behavior in the sample appears to be limited. Although, increased RAM has been found regarding production costs, which suggest adjustments following IFRS adoption. Lastly the paper finds that studying one type of earnings management behavior, as often previously done in research, is insufficient in order to fully estimate earnings management.

M.Tech. (Chiropractic) / Purpose: According to Jonhagen, Nemeth and Erikson (1994), hamstring muscle injury as a result of weakness is prevalent. Hoskins and Pollard (2005) states that a previous or recent hamstring muscle injury is the most recognized risk factor for future injury. Given the high reoccurrence rate, hamstring injuries provide a significant challenge to the treating clinician. Knowledge surrounding the optimal treatment is critical to improve hamstring muscle strength in preventing these injuries. The aim of this study is to determine the most effective treatment method, when comparing sacroiliac joint manipulation with or without dry needling and the effect it has on hamstring strength. Design: Thirty participants between the ages of 18 and 35 years old presenting with SI joint dysfunction and hamstring trigger points, were considered for this study. The participants were randomly divided into two groups of 15 participants each (group A and B). Group A received manipulation to the sacroiliac joint and group B received manipulation to the sacroiliac joint, as well as dry needling of the active myofascial trigger points in the semimembranosus muscles. Each participant was treated six times over a period of three weeks. Measurements: All measurements were collected at the first, third and fifth consultation prior to treatment and on the seventh consultation where no treatment was performed. Subjective measurements included the McGill questionnaire and a visual analogue pain scale. Objective measurements included algometer, readings of pressure pain threshold of the hamstring muscle trigger points and hamstring muscle strength recorded using a dynamometer instrument. Results and Conclusion: Group A and group B proved to have a statistical and clinical improvement overall. Group A had a better improvement in both subjective tests and in the objective tests. In comparing the statistically significant data for hamstring muscle strength in this study, it would appear that Group A responded better to treatment than Group B. Although both groups did improve, it suggests that Group A achieved the greatest overall improvement. Therefore it can be suggested that myofascial dry needling of the hamstring muscle was found not to have an additive effect for improving vii hamstring muscle strength, it actually appears to have done worse. The reason for this might be due to the post treatment soreness after needling. This may cause muscle inhibition and decreased muscle contraction, due to the pain or tenderness, which could have affected the muscle strength. In conclusion, the results in this study show that chiropractic manipulation combined with dry needling did not have better results in improving hamstring strength.

Topochemical strategies, techniques that allow one to effectively manipulate the structures of nonmolecular solids once a crystal lattice is established, are effective in the low temperature (< 500 °C) modification of solid state structures, allowing the preparation of nonmolecular compounds not accessible by standard synthetic routes. Some of the techniques, ion exchange, intercalation/deintercalation, have proven to be excellent synthetic methods for preserving specific frameworks. The combination of these techniques can allow one to create a multistep approach that can be used to design new compounds with interesting properties. As an expansion to the field of topotactic reactions, a multistep approach was developed towards the synthesis of the new compounds (A xM0.5Cly)LaNb2O7 (where A = Rb, Cs; M = Fe, Ni; x ≈ 1.5;y ≈ 1) at temperatures below 400oC. The first reaction step involved the ion exchange of the host materials (ALaNb2O7, A = Rb, Cs) to form the products M0.5LaNb2O7 (where M = Fe, Ni), a structure open to further chemistry. The next step involved reductive intercalation with Rb or Cs metal to form the air sensitive mixed-valence products with the nominal compositions, A1.5M0.5LaNb2O7. The last step involved the oxidative intercalation of chlorine using chlorine gas to obtain the final compounds. This multistep approach is a design to form mix-metal halide layers, specifically those with divalent cations, within layered perovskites, opening the doors to compounds that can have interesting properties. This reaction series was also applied to the tantalate layered oxides, leading to the formation of the new compound Ni 0.5LaTa2O7 through ion exchange. The further multistep topochemical manipulation of this new compound was not successful and was indicative of the difference in chemical behavior of the tantalates versus the niobates. We have also investigated the oxidative intercalation of halogens into a series of Ruddlesden-Popper (R-P) ruthenate oxides with the formula Ae n+1RunO3n+1 (Ae = Ca, Sr; n = 1, 2, 3) using several sources of fluorine, chlorine, and bromine. A new method was developed to intercalate chlorine into layered systems; this new approach avoids the use of chlorine gas which is highly toxic. The new phase Sr3Ru2O7Cl0.7 was synthesized by the new method and further topotactic manipulations were explored. The chemistry was not limited to the n = 2 phase but was also applied to the n = 3 phase, Sr4Ru3O10.

Thesis (M. Tech.) - Dept. of Visual Arts and Design, Faculty of Human Sciences - Vaal University of Technology. / The digital manipulation of images that are presented as photographs in the media raises issues of interpretation and the possible deception of viewers. The central research question of this study was whether training in the visual arts improves awareness of digital image manipulation of photographs. Secondary aims of the research were to investigate correlations between visual production literacy training and awareness of digital image manipulation of photographs as opposed to general visual literacy training. Secondary aims also include the !investigation of attitudes to the manipulation of photographs in relation to different viewing contexts and various levels of manipulation. The literature review provides background information and theoretical frameworks on the nature of the photographic message and how it is read primarily from a semiotic perspective. A further investigation was done into literature regarding the use of attitudes towards and ethical issues surrounding digital manipulation of photographs. In addition, a review of literature on visual literacy supports the argument that awareness of digital manipulation of photographs should and can be improved. For the empirical component of the study, a total of 145 students at the Vaal University of Technology with low, medium and high visual literacy training participated on a voluntary basis. Both qualitative and quantitative data was gathered through a digitally administered questionnaire on six visual images, each manipulated to a different degree. The results show that production literacy, especially specific training in digital image manipulation software, emerged as the main variable to be significantly (beta coefficient = 0.051; Pearson's r value = 0.436) associated with awareness of manipulation techniques as opposed to general visual literacy (standardised regression coefficieFlt = 0.436; Pearson's r = 0.051 ). Findings regarding attitudes to manipulation and the impact of viewing context show no difference between groups. Emanating from these results possibilities for further research were formulated.

Det här arbetet är handlar om uppgifter inom bildämnet. Syftet med arbetet är att undersöka hur bilduppgifter styr mottagarens skapande och i slutändan de bilder som produceras. Som blivande lärare så har jag upptäckt det lustfyllda och kreativa arbete som konstruerande av bilduppgifter för med sig, samtidigt väcktes frågor kring makt och styrning av andra människors skapande. I uppsatsen undersöker jag denna styrning genom att konstruera tre bilduppgifter som med form och formuleringar försöker styra tre informanter med olika mycket erfarenhet inom bildämnet mot ett och samma mål. Detta för att se om det fanns tillfällen då informanterna begränsades i sitt skapande, eller om det gick att se möjligheter för uppgifterna att uppmuntra och främja deras kreativa arbete. Flera olika sätt att utföra och jobba med bilduppgifter synliggjordes och tillsammans skapar de en bild av hur man kan förhålla sig till bilduppgifter, både som mottagare och som den som konstruerar bilduppgifter. Undersökningen resulterade även i en gestaltning som sammanfattar undersökningen och visar på det kreativa arbete som går in i att konstruera bilduppgifter. Relationen mellan uppgiftens försök till styrning och de bilder som producerades skapade ett slags kretslopp i tre delar, uppgiften och dess försök till styrning, informanternas bilder samt hur och om styrningen fungerat. Gestaltningen resulterade i tre verk och ställdes ut på Konstfacks Våruställning 12-22 maj 2016.

The thesis describes and assess the functioning of the take-back of electrical equipment in Czech Republic. The take-back system is evaluated from a general perspective, it is also used my experience in employment and in society ELEKTROWIN and materials provided to me by the collective system. The theoretical part focuses on the legislative framework of take-back concept, on description of ELEKTROWIN and on financing the system. This part also deals with the main sphere of collective bargaining systems, which are gathering, manipulation, transport and information and educational activities. The application part is focused on the quantity of take-bake of electrical equipment through collective and ELEKTROWIN from the year 2005 to present in a particular years. It also work evaluates observance the requirements from EU directives. The educational activity is evaluated on the basis of a questionnaire as information campaigns to raise public awareness.

Unmanned aerial vehicles (UAVs), when paired with an onboard camera, have proven to be useful tools in many applications, including aerial photography, precision agriculture, and search and rescue operations. Likewise, UAVs capable of physically interacting with the environment have shown great potential to help people perform dangerous, or time-consuming tasks more safely and efficiently than they could on their own. However, due to onboard computation and battery life limitations and complex flight dynamics, using UAVs to physically interact with the environment is still a developing area of research. Considering these limitations, the primary goals of this work are to (1) develop a new UAV platform for aerial manipulation, (2) develop modular hardware and software for the platform to enable specific tasks to be performed autonomously, and (3) develop a visual target tracking method to enable robust performance of autonomous aerial manipulation tasks in unstructured, real-world environments. To that end, the design of the Interacting-BoomCopter UAV (I-BC) is presented here as a new platform for aerial manipulation. With a simple tricopter frame, a single additional actuator for generating horizontal forces, and lightweight, modular end-effectors, the I-BC aims to balance efficiency and functionality in performing aerial manipulation tasks, and is able to perform various tasks such as mounting sensors in hard-to-reach places, and opening small doors or panels. An onboard camera, force and distance sensors, and a powerful single board computer (SBC) enable the I-BC to operate autonomously in unstructured environments, with potential applications in areas such as large-scale infrastructure inspection, industrial inspection and maintenance, and nuclear decontamination efforts.

The disertation thesis deals with the market abuse through the market manipulation. Its focuses, in particular, to the merits of the regulation itself and specific regimentation. Manipulation is one of two pillars which creates the subject of the area of law dealing with market abuse. The thesis is divided into five basic parts, which are further divided into seventeen chapters. We proceed from the general definition of basic concepts, categories, and economic context to clarify a particular concept of manipulation and its operation in practice to particular subject matters of manipulation. The conclusion is then added to the list of negative description and liability arising from manipulation. The first five chapters, which are contained in Part A deals with general introductory remarks (Chapter 1), including notes dealing with the concept and methodology of the thesis, its objectives and determination of verified hypotheses (Chapters 3, 4 and 5). Chapter 2 of this part is partially devoted to the issue of terminology used in the thesis. We note here the fact the existing regulation limiting ratio of the concepts and conclude that this thesis will use principally general terms, i.e the market (instead of the concept of capital or regulated market) and instrument (instead of the term financial...

Background:The society of the 21st century is shaped by a highly competitive environment and a vast amount of uncertainties. To stay competitive and up to date, people must manage other people and their emotions with excellence. Emotional intelligence (EI) has been described as a key function in managing people successfully within companies of today's society. Existing research within the field of the phenomenon has mostly been focusing on the fruitfulness as follows by EI taking place within a company context. However, some researchers argue for the other side of the coin, where the usage of EI may harm people. This area is introduced as the dark side of EI which takes form through emotional manipulation. As emotional manipulation is argued to be present within a company context, it becomes important to investigate how the dark side of EI manifests and affects people within a company context. Purpose: The purpose of this study is to explore how the dark side of EI manifests and affects people within a company context. Method: To fulfil the purpose of this study being of exploratory nature, a qualitative research methodology was employed. The empirical data was collected through semi- structured interviews held with people of various positions within four large Swedish companies. The data has been analysed and interpreted using a general inductive research approach incorporating thematic analysis. Conclusion:This study shows that the dark side of EI exists within a company context. Findings imply the manifestation to start within the top management followed by a hierarchical domino effect throughout the hierarchical levels within the company and is highly dependent on leadership influence. The dark side of EI does not solely manifests in the non-prosocial side of EI, it also appears to manifest within an intermediate zone between prosocial and non-prosocial. The manifestation takes form through gamification techniques being identified as social-, tactic-, and run one over games. People got affected by the manifestation in terms of emotional distance and decreased motivation. Importantly, the degree in which people got affected varied depending on individual concentrations of EI competencies, self- confidence, assertiveness, and familiarity with the individual or the group as explained in the Spectrum Framework from EI to the Dark side of EI created within this research.

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.