Title: Earnings Forecast accuracy; - Are earnings forecasts more accurate in the post IFRS adoption period Seminar date: 2013-05-30 Course: BUSN69 Degree Project - Accounting and Auditing, 15 ECTS credits Authors: Gustaf Bertland and Jens Skönnå Advisor: Kristina Artsberg Key words: earnings, forecasts, accuracy, analysts, IFRS Purpose: The purpose of this thesis is to examin

European marriage rates have been steadily declining since the 1960's, a part of the second demographic transition largely attributed to the individualization of values. In 1998, Swedish marriage rates reversed into an incline, surpassing the European average in 2004. This reverse is particularly interesting as Sweden has been an international forerunner in the second demographic transition si

Broad public contention against nuclear energy can be observed as a new phenomenon in Japanese society after the 2011 Fukushima Daiichi nuclear power plant accident. This study aimed to detect an ample explanation about why the emergence of such a protest movement did only occur after the direct experience of a critical event and did not happen before. Discrediting a sole and simple grievance-base

The importance of food on achieving sustainability has been a topic increasingly moved to the forefront of the international debate. Thus, governments from around the globe have developed and adopted comprehensive food policies aiming at sustainable development. As part of this, public procurement has been identified as a powerful tool leveraging government’s purchasing power and holding an intere

Power grids worldwide are expanding not only driven by ambitious clean energy, but also because of the rising need for reliable energy. Key components of these power grids are transformers. Transformers are traditionally filled with mineral oil, to serve as a coolant and dielectric insulator. Now globally a rising trend is observed towards the adoption of less flammable, biodegradable transformer

Teamutvecklingsarbete är idag ett viktigt område inom organisationsutveckling, med en växande uppsjö av forskningsteori. Emellertid råder oro inom forskarvärlden huruvida teamutvecklingspraktiker använder sig av aktuell och tillförlitlig forskning, samt huruvida de tillämpar denna på rätt sätt. Syftet med denna studie är att undersöka hur praktiker förhöll sig till aktuell forskning om teamutveckl

The international legal system has weathered sweeping changes during last decades as new actors have appeared in international system. Private Military Security Companies (PMSCs) are one example of the most prominent shifts occurred in the context of laws of war with International Humanitarian Law (IHL) being part of it. Traditionally IHL has been recognized as a body of law regulating the relatio

Under våren 2013 har en hydrogeologisk kartering gjorts av grundvattenmagasinet Hultan i Sjöbo kommun, södra Skåne. Projektet har utförts på uppdrag av Sveriges geologiska undersökning som en del i arbetet med ett av Sveriges miljömål; Grundvatten av god kvalitet. Undersökningen har innefattat brunnsinventering av enskilda brunnar i området, provtagning och analys av grundvattnet i två mätpunkter,During spring 2013 mapping of the ground water has been done in Hultan in Sjöbo municipality, south Scania. The project is an assignment from Geological Survey of Sweden as a part of the work with one of Sweden´s environmental quality objectives; Groundwater of good quality. The study has included inventory of private wells in the area, a collection of samples and analysis thereof of the groundwat

With today’s big market of smartphones and tablets, computers are no longer the only device with a web browser. As a result of this more and more web pages are designed to adjust to the size and resolution available for a specific device. When a web page adjusts like this it is called responsive web design. E-commerce via computer has been around for a while and is now used by many for their every

The prevalence of otitis media with effusion (OME) is much higher in infants born with cleft lip and/or palate (CLP) than without CLP. It would be interesting to know if the related hearing thresholds are poorer in infants with CLP than without, which could have a possible impact on the early development of hearing, communication and speech. The aim of the study was therefore to investigate the ea

The thesis has a problem-based approach and aims to examine whether accounting systems can be classified as principles- and rules-based. Further the thesis also aspires to examine if the classification can be applied on K3 and K2 and through that in the Swedish context. Through this discussion the thesis intends to provide a basis for understanding how the accounting regulations are structured in

Den utveckling och förändring som arbetslivet genomgått de senaste decennierna har lett till att bemanningsföretag blivit en allt vanligare företeelse i Sverige. Att arbeta som konsult via ett bemanningsföretag ställer krav på individen att vara flexibel vilket kan resultera i en känsla av stress och minskad kontroll på arbetet. Tidigare studier och forskning visar på att det finns ett samband mel

Att undersöka stjärnor i infrarött är en relativt ny företeelse till skillnad från optisk astronomi (dvs. synligt ljus). Det var först på 60-talet med teleskopet Stratoscope II som man lyckades få spektra från stjärnor i infrarött (våglängder på runt 3 m), och upptäckte förekomsten av vatten i kalla röda jättar. Den bakomliggade problematiken till varför modern infraröd astronomi är så ungt är våThe advent of infrared astronomy, unlike optical astronomy that was developed over centuries, was delayed until the space age due to our own atmosphere acting as an efficient shield towards this radiation. With a lot of molecules (including water) emitting in the infrared region, it was first in the late 1990s that water no longer was deemed special and was observed in many cooler (K-M) giant star

En portabel röntgenfluorescens (XRF) spektrometer användes i denna studie för att identifiera kemiska markörer relaterade till Krita–Paleogen (K–Pg) gränsen i North Dakota, USA. Vid K–Pg-gränsen träffades jorden av en asteroid vilket resulterade i ett av de fem stora massutdöendena. Nedslaget lämnade efter sig ett globalt spritt lerlager bestående av material från asteroiden samt berggrund från kaA portable x-ray fluorescence (XRF) device was in this study used to identify geochemical markers associated with the Cretaceous–Paleogene boundary in North Dakota, USA. At the time of the K–Pg boundary, an asteroid struck the Earth which resulted in one of the five big mass extinctions. The event left behind a globally distributed clay layer consisting of material derived from the asteroid and th

Syftet med uppsatsen är att undersöka hur ett företags branschursprung och interna styrkor påverkar dess strategier när de går in i ett standardkrig. Studien tar en abduktiv ansats där en fallstudie genomfördes med hjälp av semistrukturerade intervjuer på den svenska mobila betalningsmarknaden. Inhämtad primär- och sekundärdata analyserades via kodning och kontinuerliga jämförelser.Författarna har

This essay aims to enlighten people living with protection of personal data. How everyday life is affected for a person with protection of personal data is answered by a qualitative interview. We have also examine the protection society can offer people who are facing a definite threat. Living with protection of personal data is in many ways problematic for the threatened person and the hole life

Denna uppsats har undersökt huruvida graden av virtuell kommunikation (virtualitet) hos individer i virtuella team har ett samband med arbetstillfredsställelse. En webbaserad enkät skickades ut till ca 800 anställda på ett stort, internationellt företag och innehöll frågor angående hur nöjd man är med sitt arbete, hur mycket av kommunikationen som sker virtuellt samt två kvalitativa frågor med sty

Uppsatsen handlar om svenska bosniska muslimers upplevelser av vardagsrasism och särskilt sådana som kan relateras till islamofobi. Jag har gjort sex kvalitativa intervjuer med personer från Malmö och personer från en mindre stad. Enligt resultatet är inte svenska bosniska muslimer särskilt drabbade av just islamofobi utan mer av annan sorts vardagsrasism som negativa kommentarer eller allmän disk

The present thesis measures to what extent socioeconomic (SES) related child health inequalities exist in Ecuador, how has been its evolution in the last decade and which are the variables determining child health. In order to determine the SES-related child health inequalities a decomposition analysis is carried for the concentration index for two household surveys in 2004 and 2012. Results indic