This paper replicates a test performed by Burgstahler and Dichev (1997), which identifies a kink in the frequency distribution of earnings for companies listed on American stock exchanges. Their claim, that the kink is evidence of earnings management, has however been dismissed as a methodical consequence. To address this concern, this paper not only replicates the test in general, but also performs tests on a split sample, where founding family-owned companies are separated from the others, since earlier research has shown that founding family ownership is correlated with less earnings management. The results are in line with the findings of Burgstahler and Dichev, with a significant kink in the frequency distribution in the general test. The findings also show that the significance of the kink increases in the non-family-owned sample, while it disappears in the family-owned sample.

Trots lagar, nationella som internationella, återkommer diskussionen om etik vid militära interventioner. Uppsatsen handlar om huruvida NATO:s intervention i Kosovo levde upp till etiska lagar kring militära interventioner samt om normativa teorier fortfarande är relevanta och lämnas utrymme idag.Syftet med uppsatsen är att se om det fortfarande finns utrymme idag för normativa teorier, såsom den etiska teorin just war theory, och om dessa är rimliga att använda. Uppsatsen använder fallstudien Kosovo som exempel och analyserar samtidigt hur denna intervention lever upp till de nio punkterna i teorin.Kvalitativ textanalys samt fallstudie av Kosovo har använts som metoder och just war theory har använts som teori.Resultatet visar att sju av nio punkter helt eller till stor del levdes upp till under NATO:s intervention i Kosovo, och att de resterande två till viss del levdes upp till. Undersökningen påvisar också att normativa teorier lämnas utrymme idag, och att teorin fortfarande kan vara relevant, om än med lite modifikation..

Manual signs are an augmentative and alternative communication mode which enables and facilitates communication for persons with impairments in speech, language and hearing. There are different ways of teaching signs to persons with intellectual disabilities. One of them is milieu teaching, which is a method where the teaching takes place in natural settings. This method has proven to give good results in generalization and maintenance. Teaching signs to staff in groups has been shown to be effective.

The purpose of this study is to better understand, from a foster parent perspective, how the integration process of the foster child is carried out in the foster family. The purpose is to identify the challenges and success factors in the process. The study is based on a qualitative method. The data consist of interviews with six foster families. The study?s theoretical framework is mostly based on system theory and also on the theory of ambivalence.The results show that most of our families considered five factors to be important in order to facilitate the integration process.

Olika frågor och problematik kring reglerna för intervention samt samspelet mellan regionala organisationer och FN utgör stommen i denna uppsats. Syftet är att utreda om ECOWAS fredsinsats i Liberia (1990-1997) var en folkrättsenlig intervention. Då insatsen hade dels fredsbevarande, dels tvingande inslag samt möjligen kunde ses som en humanitär intervention är huvuduppgiften att utreda om ECOWAS hade ett sådant samtycke som krävs för fredsbevarande insatser, om ECOWAS hade fått ett bemyndigande av säkerhetsrådet enligt art 53 i FN-stadgan för den tvingande delen av insatsen samt om insatsen kunde karaktäriseras som en humanitär intervention.Det framkommer att det som är viktigast i utredningen i förhållande till dessa frågor är huruvida ECOWAS kunde grunda sitt ingripande på Liberias regerings samtycke allena, om retroaktiva bemyndigande av säkerhetsrådet är giltiga samt om det har utvecklats tillräcklig praxis och opinio juris för att rättfärdiga humanitära interventioner av regionala organisationer som sedvanerätt.Analysen visar att samtliga dessa frågor måste besvaras nekande, i varje fall i ett inledande skede. ECOWAS insats i Liberia var således till en början en folkrättsstridig intervention. Det utesluter dock inte att den kan ses som en föregångare för humanitära interventioner.

Speech intervention for children with language impairment aims to both strengthen specific language skills and to reinforce the ability to participate in interactional contexts. Children with language impairment often have problems in interaction; therefore the contributions of the conversational partner are of great importance. Thus, the demands are high on the speech and language pathologist (SLP) for sense and cohesion in intervention. The aim of the present study was to examine how SLPs and children with language impairment interact in language intervention. An approach influenced by Conversation Analysis was used in order to identify various phenomena that occurred, and their effect on the structure of the interaction was analyzed.Four SLPs, two men and two women, were enrolled in the study.  They participated in intervention with two children with language impairment each, i.e.

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.

The main purpose of our paper is to reconstruct the intervention logic of the Swedish government's proposal to introduce a tax deduction for homework help. Furthermore, we also intend to outline the perceived impacts of this tax deduction in the municipality of Linköping. Our material consists of the government bill regarding the tax deduction, the parliamentary debate which preceded it as well as interviews with key people in the municipality of Linköping. In our study and in the light of Matthew Clarke?s theory of neo-liberalism within education policy, we also ask ourselves if the intervention logic behind the tax deduction and its perceived effects can be seen as a manifestation of neo-liberalism.

Sexual dysfunctions concerning women with multiple sclerosis (MS) are common. Since the disease preferably affects young individuals when establishment of family occurs, the result of these problems have a great impact on the individual and her family. The purpose of this literature review is to throw light upon these problems and respond the questions if the nurse may be the right person to give sexual counselling and in which way this may be done. The theoretical framework was Antonovsky´s concept "sense of coherence". The result is presented in four themes: bodily aspects, social aspects, information/counselling, and practical implications for nurses.

One of the largest work areas for speech and language pathologists is intervention for children with speech and language disorders. The purpose of the present study was to describe and analyze the clinical management of language impairment in children by studying and comparing medical records and literature from the years 2000 and 2009. The present study is a sequel to two previously published papers by Christina Samuelsson (1997; 1999), in which medical records and literature from the 1920-, 60- and 70?s were studied and a paper by Helén Sämfors (2001), in which the years 1985 and 1995 were studied. The medical records used in the present study came from a medical ward for speech and language pathology at a university hospital in Sweden. The results showed that significantly more children were referred to the clinic for speech and language problems in 2009 than in 2000, and more children were treated for their impairments.

For one month during the beginning of 2011, the world followed the violent events in Libya. During this time the United Nations was faced with a complex question, could they handle the ongoing violence and find a solution to the killings or would the hostile situation go on. We now know what happened, but not why. It is this question that this essay aims to answer. This essay covers the discussion of sovereignty on the one hand and humanitarian intervention on the other and responsibility to protect in between.

This study investigates, through parental evaluations, communicativeand adaptive abilities within a group of children with various developmentaldisorders, after the parents had participated in AKKTIV (Augmentative andAlternative Communication ? Early Intervention) parental education. The studyalso investigates through case studies how parents experience the influence ofAKKTIV-intervention in their children?s development a few years aftercompletion. The parents estimated their children?s abilities using three differentquestionnaires; the Swedish Communicative Developmental Inventories(SECDI), Vineland Adaptive Behavior Scales-II (VABS-II) and parts of theform? Parents? perception of the interaction with their child?, before and afterthe intervention.

The purpose of this study was to gain knowledge and a picture of how foster parents perceive their task, the role of the placed children and their biological parents.  Even how they perceived their family have been affected by the mandates removal. Consistently showed the most positive experiences with strong ties to the children placed. However, there are experiences of the need for additional guidance, support, education and contact with the client to enhance a sense of competence in the task and prevent collapse. Burnout experienced often based in the placed child's difficulties in integration.

Syftet med detta examensarbete är att undersöka om man kan förbättra avkodningen och därmed öka läshastigheten hos långsamma läsare på gymnasiet genom intervention med Rydaholmsmetoden. Syftet är också att undersöka dess användbarhet vid olika typer av läs- och skrivsvårigheter. Undersökningsmetoden är kvantitativ. Vi har genomfört en intervention i en experimentgrupp i upp till tolv veckor. Experimentgruppens utveckling har därefter jämförts med utvecklingen i en kontrollgrupp.

International studies show that literacy skills have deteriorated among Swedish students. Empirical evidence states that before being able to learn to read it is important to have phonological awareness. From this perspective, an intervention study was launched to examine whether pupils´ phonological awareness could be enhanced through the work of a special model during a limited time. The aim of the study is to investigate whether six pupils in preschool develop phonological awareness based on Bornholmsmodellen during a limited period of time. The control group was made up of the remaining pupils in the preschool class.