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691 Uppsatser om Accrual anomaly accruals abnormal return - Sida 11 av 47

Likviditetspremiens vara eller icke vara - Om likviditetspremiens existens på Stockholmsbörsen

Background: Operating on the stock market is associated with risks. If a particular asset is not traded with the same frequency as the average market asset, this particular asset is exposed to a liquidity risk. It means that the investor might not be able to sell the asset at a desired time without incurring expensive transaction costs. The query is whether or not the investor is compensated with a liquidity premium for bearing the extra risk. Earlier studies on the Stockholm Stock Exchange have failed to prove that there is a relation between stock return and liquidity.

Kostfibers betydelse för grisars välfärd

Animal welfare is impaired if the diet does not provide sufficient feeling of satiety or the ability to perform natural feeding behavior. Pigs are omnivores and spend most of the day searching for food by rooting, grazing and chewing. Both inability to perform foraging behavior and insufficient feeling of satiety often leads to direction of foraging behavior towards stereotyped and abnormal oral behavior. Dry sows are often fed restrictively which leads to unsatisfied feeling of hunger. Dietary fiber has been found to reduce stereotypic and abnormal behavior as well as aggression, which could indicate that pigs need to forage has been met giving a feeling of satiety.

Näthinnesjukdomar hos hund :

An array of different retinal disorders is present as a threat in quite a number of dog breeds. These often lead to profound visual impairment or blindness. Many of the disorders are genetic, and they are, in Sweden as well as in other countries, subject to breeding programmes. The anatomy of the eye and the retina, as well as current examination techniques (ophthalmoscopy, electroretinography (ERG) and genetic analysis) are described. The more common retinal disorders encountered in dogs in Sweden are discussed: retinal dysplasia, generalized progressive retinal dystrophy, retinal pigment epithelial dystrophy, collie eye anomaly, sudden acquired retinal degeneration, retinal detachment and choroiditis. The possibly affected breeds are listed. The value of diagnostic findings is discussed and current advances on the subject in ophthalmologic research are accounted for..

Att leva som regnbågsfamilj : En kvalitativ studie om homosexuella föräldrars erfarenheter av att leva i ett heteronormativt samhälle

The thesis aims to study how rainbows families are being treated by the authorities and the surroundings. It focuses on how homosexual parents are met in society. Although, homosexuals have the legal right to have a family and enter into marriage, the social norms are still far behind and rainbows families are seen as ?the others? and abnormal.  Earlier researches have been studding how the authorities still assumes that every family are living in a heterosexual family constellation. By this assumption they exclude families who are not living in a heterosexual family.

Har en goodwillnedskrivning någon effekt på aktieavkastningen? : En eventstudie av bolagen på Stockholmsbörsen

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

Kursåtergång - Är Stockholmsbörsen effektiv

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Lantbruk i framtiden : ett praktikfall

The economic prerequisite to many farmers in Sweden after the EU membership and the new agriculture policy has generated large demands on the farm management. Until year 2004 you got a grant based on what you had produced and not on consumer demand. In 2005 a new economic aid (Mid Term Revue) was introduced and the conditions has changed again. Due to this I have chosen to do a cost-benefit analysis on a case, to investigate if the present production is sustainable in the future. My conclusion is that the profitability is acceptable even if the farm has a high debt. But to make the production more profitable the products produced should be refined as much as possible at the farm, to get maximum economic return.

Hur påverkar fastighetsportföljen årets resultat? : Sammansättningen av fastighetsportföljen och benägenheten till earnings management för svenska börsnoterade fastighetsföretag

Introduktion/Problembakgrund: Earnings management (EM) är ett problem för både det enskilda företaget och samhället. EM innebär att företagsledningen manipulerar resultatet i syfte att vilseleda externa intressenter. Konsekvenserna av EM är ett minskat förtroende för den finansiella rapporteringen, vilket resulterar i en ineffektiv kapitalallokering. Tidigare studier i Nya Zeeland har konstaterat att sammansättningen av fastighetsportföljen påverkar benägenheten till EM. Däremot går resultatet inte att generalisera i andra länder, eftersom det finns skillnader i lagstiftningen.

Bröst, rumpor och kroppsstrumpor - en kvinnas självförtroende är aldrig längre bort än närmsta shoppingcenter

AbstractKarin Johansson, Institutionen för genusvetenskap, Göteborgs universitet, 2007.?Bröst, rumpor och kroppsstrumpor: En kvinnas självförtroende är aldrig längre bort än närmsta shoppingcenter?.In Kanal 5?s production Snygg naken, based on the British television show How to look good naked, eight women undergo a make-over which is said to enhance their self-confidence and transform their attitudes toward their bodies. This, in turn, is accomplished with the assistance of a stylist and an undergarment expert. However, the transformations are based on normative structures and ideas regarding the female body, which, on the one hand governs the participants? needs for a make-over in the first place, and on the other hand forms the basis of the experts? authority.

Hemma bra men borta bäst? : En studie om svenska och ryska hedgefonder

Purpose: The purpose of this study is to examine the difference in return between Swedish and Russian hedge funds while considering the risk taken.Method: This study is based on quantitative data on funds' historical returns from the electronic database Morningstar.se. Additional data is taken from the funds websites, the Swedish National Bank and Fondbolagens förening.Result and conclusion: All hedge funds, both the Russian and Swedish performed better thanthe index. The Russian hedge funds nevertheless performed better than their Swedishcounterparts in all three evaluation methods..

Redo för arbete : En studie kring arbetsförmåga hos personer efter förberedande arbetsträning

In recent decades, mental illness has increased in Sweden, and in parallel to this there has been an increase in unemployment. This implies that it is harder for people who have been away from employment for long periods due to ill health to return to work. The purpose of this study was to examine the work situation of people with mental illness who had undergone prevocational training, and to identify psychosocial factors relevant to their current work ability. The aim was also to describe how those who had undergone prevocational training perceived that it had affected their work ability. The study involved 19 participants who were interviewed and assessed with the Worker Role Interview, and an open question was asked about how they perceived that the prevocational training had affected their current work ability.

Från diskurs till praktik? En studie om säkerhetiseringen av irreguljär migration och dess konsekvenser

This thesis discusses the theory of securitization in relation to the issue of irregularmigration, from EU level to national level. By using discourse analysis, the purpose isto explore whether the discourse leads to practice when it comes to nationalimplementation of EU debates on return policy. The material used in this workconsists of policy documents regarding the Return Directive from the EuropeanCommission as well as the Reva Project in Swedish migration policy. The mainobjective of the Reva Project is to make the process of returning irregular immigrantsmore effective and it has been strongly criticized, both by media and public opinion.The conclusion of this case study is that even if the security rhetoric may appearstronger on the EU level, the main elements of the security discourse are stillportrayed in the implementation on the national level. Based on this analysis we canmake the presumption that discourse develops into practice in the case of returnpolicy in the EU-member state relation..

"Fettpärlan har vi så det räcker till alla!" : En jämförande studie av hur fyra lärare på de studieförberedande och yrkesförberedande programmen tänker och arbetar kring och med litteraturundervisning

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

Vätedriven förbränningsmotor : Klarläggande av framtida hållbarhet

Today when new and harder demands on CO2 emissions are developed, vehicle manufacturers must work to develop new engine solutions to new kinds of fuels to replace fossil fuels. A fuel that could be applied is hydrogen. When hydrogen is combusted only water vapor occurs. Hydrogen is known to be explosive and flammable. These properties are both good and bad for combustion.

Bachelor thesis Re : bottle

There is a new beverage container on the market, a bottle made out of pure aluminum as a replacement for the traditional container made out of glass. This new container has the potential to reduce both cost and pollution during transportation, the lighter and stronger construction has every advantage compared to the old one in glass. The new container has every possibility to make it on the market. Some of the biggest brands within the soft drink market already use these bottles in countries without any recycling demands like: Coca-Cola, Heineken and Pepsi. The only thing stopping these brands from the Swedish market is the lack of a functional return system, there is only one company that uses the bottle in Sweden today and they take care of their own used bottles.

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