Syfte: Syftet med denna uppsats är att undersöka förekomsten av earnings management i svenska skogsbolag, för att på så sätt belysa problematiken kring verkligt värde-värdering. Metod: Studien har genomfört som en fallstudie där datainsamling och analys har gjorts enligt en kvalitativ metod. Datainsamling består av en dokumentstudie och har kompletterats med semistrukturerade intervjuer. FallförePurpose: The purpose of this study is to examine the presence of earnings management in Swedish forestry companies. The aim is to illustrate the problem regarding valuation at fair value. Methodology: The study has been conducted as a case study where data collection and analysis have been done according to a qualitative method. The data collection consists of a document study which is supplemen

Background and Research Question Historically, Lindab has largely focused its efforts on the production, but as a part of recent development in company strategy, supply chain management has gained more attention. In this regard, more attention has been given to stock reduction and minimizing total setup times to get a leaner production. Therefore, the company wants to investigate the current produ

There are plenty of IT-consultancy firms operating today, and the numbers show that they keep getting more and more. At the same time, the demand for these services are increasing. The biggest issue that these firms face today is related to finding new business opportunities. The complexity surrounding the purchase of these services make it a complex subject that is hard to fully grasp. It include

Purpose: The study aims to advance the understanding of collaborative consumption through the research on the engagement rules, conventions, and norms that govern the practice. The study postulates that it is through the possession of the right competences and meaning that permit insiders to successfully apply the rules of collaborative consumption while deterring outsiders from making an initial

The digitalization of the music industry has meant a drastic increase of public accessibility of recorded music, which has transformed the way in which music is being consumed. From initially being restricted by the physical disposition of CDs and vinyl, the prospect of digital downloading and music streaming has rapidly transformed the music landscape as the world knows it. The music industry rev

Background The thesis was initiated by Alfdex, an oil mist separator manufacturer, to explore the organisation’s possibility for expansion by adapting their product to separate air and solid particles. They are currently prototyping a new product without knowing what markets it would succeed in and thus have the need for an expansion strategy. The market possibilities for the new product were exam

This master’s thesis is the final step of the Master’s degree in Supply Chain and Logistics, carried out in the Department of Engineering Logistics of Lund University. This study deals with how to improve a supply chain side of a part of the Sandvik’s products, which is carried out with the collaboration of the company, in the Sandvik’s base in Svedala. The study focuses only on a part of their

This master thesis addresses urban sprawl, population growth and density in Reykjavik, the capital of Iceland. The inhabitants of the capital area are estimated to increase by 19-26% by 2040. Reykjavik has a housing shortage, problem with sprawl, movability, walkability and transportation. The thesis question is how densification can be applied to the site of Kirkjusandur, a left over space just

Purpose: The purpose of this study is to generate and provide suggestions for strategic actions, adjusted to conditions on the market, on how train operators, operating in a mature, saturated and highly competitive passenger transportation industry, should create an attractive customer offer for business travellers. Methodology: This study is based on a case study of the Swedish train operator SJ.

Background Digitalisation has a big impact on the financial services industry in terms of new business and cost cutting opportunities, but also as threats from disruptive competitors. The financial sector is also pressured by increasingly strict regulations. New and extended regulations drive costs associated with risk management and compliance which makes it more difficult to uphold historical pr

Problem Description: Entering a new business segment introduces numerous challenges for a high-tech company. New product development processes, even when well-managed, have a high expected failure rate and commercialisation is costly. High-tech markets are volatile, fast-moving and uncertain with a short window of opportunity for introducing and establishing new products. Strategy research does no

Introduction: New technology has allowed for alternative nancing methods to arise. In equity crowdfunding anyone is allowed to invest in unlisted growth companies through an online platform, which gives companies access to previously unavailable capital and allows individuals to take part of the company's journey earlier on. Having a crowd of hundreds or thousands as an owner can bring many be

Från avfall till bioetanol - en undersökning av bioetanolproduktion från djupströ Under de senaste 50 åren har befolkningen på vår planet fördubblats, vilket har lett till att energiförbrukningen har ökat drastiskt. En av de främsta bovarna är transportsektorn, som dessutom medför stora utsläpp av växthusgaser. Ett sätt att minimera dessa utsläpp är att använda sig av miljövänliga transportmedel For the year 2020, the European Union has set common goals to aim for regarding the environment. One of them being to reduce the green house gas (GHG) emissions by 20 percent. The world population is increasing, consequently increasing the demand for energy and food. Since the use of fossil sources is neither sustainable nor environmentally friendly, new techniques of meeting the energy demand nee

Background/Problem Description: Creating innovative products and take them to the market is a struggle for many companies around the globe. At the Department of Security & Enterprise at Sony Mobile Communications in Lund it was believed that the innovation process could be enhanced if more focus would be put on pricing, adoption and timing. The belief at the department was that these three fac

Increased digitalization and increased use of digital technologies in a multitude of applications affect companies and their environments. Adapting to the change is important to keep competitive advantage. Generally, small and medium-sized enterprises (SMEs) as well as the manufacturing industry are lagging behind in digitalization and digital maturity in comparison to larger companies and other i

Legal migrants in European territory, however, face insurmountable obstacles that freeze different aspects of their lives and breach the founding principles of the European Union; yet, there are no other options for compensation. The EU has the competence to lay down provisions regarding entry and legal residence in its Member States, equipping them with incentives and supports in order to take me

The drastic increase of craft breweries globally in recent decades has given birth to a community of beer drinkers who bring with them new values, rituals, and practices. This thesis will explore the development of craft beer communities based on primary research from fieldwork undertaken in 2016 with two case study breweries, Saint Arnold in Houston, Texas and Mikkeller in Copenhagen, Denmark. Us

It has been argued that cognitive biases are the source of a range of problems in modern society, from stereotype formation to belief in pseudoscience. One of those biases causes people to perceive causal relationships between unrelated events and is known as illusion of causality. Scientists are pointing to the importance of strategies to debias people on a global scale. However, research on effe