In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

This study sought to explore the juvenile crime prevention in Sweden which for the purpose of this report is seen as efforts towards preventing youth criminality and all forms of anti social behaviour by young people.In the study, interviews with six social workers working directly or indirectly with young offenders were conducted. The interview results were analyzed and subjected to transnational comparison with the practice in Kenya. The report explores existing literature on situational crime prevention, restorative justice, the link between drugs and crime, attachment to parents, peers and involvement in convectional activities, gender differences in criminality, partnerships in crime prevention and the juvenile justice system. It uses control, strain, feminist and social disorganization theories to explain the causes of delinquency, analyzes the perceptions of social workers and discusses what works in juvenile crime prevention. The report identifies the causes of delinquency in Kenya and in Sweden as well as the prevention programs that social workers perceive as effective in addressing youth crime.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

In this study I compare the use of reporting verbs in direct speech in Swedish and Polish literary prose. The aim is to examine how differences in usage are reflected in translations to and from Swedish and to what extent the translator adapts the text to the target language and its literary conventions.I have compared the material on two levels: source text versus source text in Polish and Swedish respectively, to see what kind of speech verbs are most commonly used, and source text versus target text, to study the strategies the translators have used and to what extent reporting verbs are altered or not.I have also studied quotation verb + adverbial phrase or prepositional phrase, to investigate if they are more frequent in the two target texts or adapted to the literary concentions of the target language. .

The construction industry stands as one of the industries in Sweden where most employees tend to encounter accidents. At the same time, the Swedish authority of work environment estimates that there are large numbers of hidden statistics with accidents and incidents that never gets reported. To prevent accidents, the Swedish authority of work environment has decided that every company have to, beside report every accident and major incident to the authority of work environment, keep statistics and evaluate every incident that happens at their places of work.The people responsible for work environment at the Swedish building contractor Peab, believe that it is only a fraction of all incidents happening at their construction sites that actually gets reported. The purpose of this study is to investigate the reason why employees of Peab do not report incidents. By an inquiry and interviews with both craftsmen and office holders at Peab Bygg Öst 1, the employees? attitudes and knowledge have been studied and evaluated.The study shows that the craftsmen´s knowledge of incidents is relatively low.

This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer?s and an assurer?s perspective. Empirical data was analyzed using a combination of agency- and legitimacy theory. The study reaches the conclusion that sustainability reporting companies in the study demand a verification service for reported sustainability data in order to increase creditability, meet increased stakeholder demand and increased accounting complexity.

Blood-borne infectious diseases such as Human Immunodeficiency Virus (HIV)and Hepatitis C Virus (HCV) spread when the addicts share needles and injecting equipmentwithin contact networks. A quantitative cross-sectional study was conducted in Winnipeg,Canada in December 2003 - September 2004. Through a special questionnaire, respondentswere asked to answer questions about themselves and about their contacts, about relationshipsand how they shared syringes and other injection supplies. Blood tests were used to identifywhether they carried any blood-borne infectious diseases. We selected some variables from theoriginal data set.

Title: How to Construct the Perfect Scandal ? a study of the news reported by Expressen concerning the SD-scandalAuthor: Linnea IvarssonThis C-paper presents the incident concerning the political party Sverigedemokraterna in Expressen in November 2012. The newspaper was the main source of the news reporting with the mobile phone camera film from the occurance and led the way of the news reporting in Sweden about three party members.The paper investigates how the story telling of the so called SD-scandal was constructed, using Critical Discourse Analysis as the analysis method combined with selected parts from the analysis method of critical linguistics. The theories that have been used to establish the results of the analysis are Critical Discourse as a theory based on Norman Fairclough and Teun A. van Dijks theoretical keystones combined with Sigurd Allerns and Ester Pollacks theories and schematic point of view on the constructions of political scandals in media.With the theories and analysis methods above mentioned the results turned out to confirm the theory about how political scandals in media are constructed and designed with certain strategies and agenda.

Blood-borne infectious diseases such as Human Immunodeficiency Virus (HIV)and Hepatitis C Virus (HCV) spread when the addicts share needles and injecting equipmentwithin contact networks. A quantitative cross-sectional study was conducted in Winnipeg,Canada in December 2003 - September 2004. Through a special questionnaire, respondentswere asked to answer questions about themselves and about their contacts, about relationshipsand how they shared syringes and other injection supplies. Blood tests were used to identifywhether they carried any blood-borne infectious diseases. We selected some variables from theoriginal data set.

The purpose of this essay was a follow-up of four female drug abusers with several mental problems ten years after my initial meeting with them at Korsaröds Behandlingshem. Using a qualitative method and interviews with the women, knowledge was obtained regarding their current vital conditions and their subjective experiences of the treatment at Korsaröd. Their perspective on the ethical as well as their desired relationship with staff within social services was also accounted for. When contacted the women lived a content and drug free life in their own flats. The women stayed at Korsaröd approximately five years, and they said that without the treatment they would not be alive today.

The aim of the thesis is to analyse and understand resolution, repeatability and reproducibility of the measurement system for package distance. The measurement system for package distance is already in use, no Gage R&R has been performed on the system and before spreading use of the system the quality of the system has to be understood and approved.

What affect if an incident is reported?- an interview study with nursesABSTRACTEveryday in health care, there are incidents which can harm patients. However, reporting these incidents is not always a positive experience. The number of incident reports which are documented are a lot fewer than the number of incidents that actually occur. The purpose of the present study was to describe factors that affect nurses? decisions on whether to report an incident or not.

ABSTRACTIn this study, five people were interviewed who are involved in a drug-assisted program for opiate addiction, also called substitution program. The meaning of substitution is that these clients' drug addiction is replaced with substitute preparations, either methadone or Subutex in an orderly manner. The clients of the researcher decided to study the substitution program have all been a heavy opiate addiction for years. Their participation in the replacement program is more than two years, and those who have been around the longest have been in the program for six years, so long as the substitution program has existed in Visby.This is a qualitative study in which interviews are conducted face to face with each individual client, and the interview was unstructured in the sense that no specific issues made in advance. The interviews have been themed, and the researcher has gone through various areas of life around the respondent.

As the ability to computerize processes and tasks increase, the proliferation of complex systems in our society continues. How these systems are deployed in the organizations where they are meant to be utilized has been shown to have a large impact on how well they function.In January of 2011 the Enköping hospital initiated the deployment of an IT-support for drug management, a module in the general health care system Cambio COSMIC. Other health care providers in the county, and in the rest of Sweden, have had mixed feelings toward the module. Some have outright refused the module, claiming that it is detrimental to patient safety. One of the arguments for deploying the module in Enköping, however, was that it was needed to improve patient safety.The Enköping hospital is considered to be a well organized institution with good leadership and earlier good experiences regarding IT-systems.

What affect if an incident is reported?- an interview study with nursesABSTRACTEveryday in health care, there are incidents which can harm patients. However, reporting these incidents is not always a positive experience. The number of incident reports which are documented are a lot fewer than the number of incidents that actually occur. The purpose of the present study was to describe factors that affect nurses? decisions on whether to report an incident or not.