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 order for any society to exist there must be a sense of belonging. In other words "We" need to be made distinctive and differentiated from "the Others". The aim of this thesis is to examine the processes behind the making and upholding of collective identities and the consequences of doing so. Theories regarding stereotypes, enemy images, power over the discourse and glocalization have therefore been applied to an empirical example in the form of a case study.The study is made on the municipality of Laxå in Sweden. Representatives on assumed key positions have been interviewed on their and Laxå's inhabitants views on the asylum seekers in the community between the years 1986 and 2005.Yet another aim of the thesis is to examine the possible connection between the perceived collective identity and the decision to close down the asylum facility in Laxå.

Amyotrofisk lateralskleros (ALS) är i nuläget en obotlig sjukdom och sjukdomsförloppet går ofta väldigt fort. Omvårdnaden måste därför vara specifik för dessa patienter. Syfte: Huvudsyftet med denna litteraturstudie var att belysa vårdpersonalens stöd och bemötande av patienter med en obotlig sjukdom som ALS och deras närstående. Syftet var även att belysa hur de närstående påverkas av att vara vårdgivande åt sin närstående med ALS. Metod: För att besvara våra frågeställningar har vi valt att göra en litteraturstudie som bygger på tio vetenskapliga artiklar.

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.

The need for auditing originates from the agency problem that arises due to the separation of ownership and control in companies. The purpose of the audit is to increase credibility of the financial statements that management uses to communicate with owners and other stakeholders. In order for the audit to fulfill its purpose a certain level of quality needs to be obtained. The auditor can also be seen as a provider of a commercial service in which service quality is important. Audit quality can thus be separated into technical quality, which is defined as the probability that the auditor both discovers and reports a breach in the client?s accounting system, and service quality, which relates to the provision of services in general.

The main project Dry preservation of source-separated organic household wastes involves a new technique for treatment of biowaste through drying. Investigations are going on to determine how the dried biowaste best can be used to close the natural circular flow of nutrients. The objective of this degree project is to determine if the dried biowaste can be used as a soil conditioner. By restoring the nutrients in the material to the ground, the natural circular flow is closed. A declaration of contents, including the nutrient levels, C/N ratio, pH and the electrical conductivity of the dried biowaste, was constructed and a germination test was done to make sure that the material did not inhibit sprouting.

In this paper Mona Hatoums installation Corps étranger is discussed via a post structuralized method based on associative and semiotic comparisons with vanitas, a post-modern self-portrait, and as a representative for modern visual art. The analyze touches upon pornography, science fiction and the quest for scientific conquest in outer and inner space. Theoretical references are Foucault, Freud, Lacan, Barthes, Dolar, Said and Virilio. Hatoum makes the observer a voyageur with the aid of the latest medical technology, endoscope, which gives her the opportunity to make an introvert self-portrait when she films her own throat and rectum. But at the same time she makes the portrait of us all.

This thesis is a case study that examines what political decisions have been taken and how these policies have been implemented. Further this thesis discusses how legitimacy of local policy makers and implementors is affected. The subject studied have been the social service of Jönköping municipality and the intervention of safe-housing aimed at women who have been, or are subject to violence by person close to them. In our study we have examined local policy within the territory of the intervention and how this policy is implemented. A qualitative method with semi-structured interviews was used in combination with quantitative methods to examine protocols from the social welfare board and an action program named "Skydd och stöd för misshandlade kvinnor och deras barn? [Protection and support for abused women and their children].The purpose of this study has been to highlight how the social services implemented the local policy of safe-house accommodation in Jönköping municipality from the legitimacy and discretion perspectives.

Our greatest interest within crop farming is to grow sugarbeets, that?s why we want to write about something new in this sector. We heard that a new concept had come to Sweden so we wanted to find out everything about this machine. This new technique was a self-propelled cleaning loader for sugarbeets. This machine is supposed to replace a loader and a cleaning machine when the sugarbeets is going to be loaded, cleaned and delivered to the sugerbeet factory. The cleaning loader picks up the sugarbeets with rollers from the pile, which is placed close to the road.

Structuring education so that students can discover connections between schoolwork and their everyday lives is a crucial task for a teacher. This is especially true in today?s school system that seeks to foster a spirit of lifelong learning, since educational motivation depends on being able to connect to the tasks at hand. In a system where these connections are not present, students will be motivated only by institutional mechanisms such as test results and grades. This leads to them using a number of techniques for ?optimizing the system? by getting maximal results for minimal effort. This essay looks at two pedagogical movements that aim to decrease the gap between schoolwork and students? reality.

The majority of all power cuts that affects individuals and communities are caused by earth faults on the power transmission lines at 10kV and 20kV level [1]. If these power cuts could be eliminated, less disturbances and interrupts would lead to large amounts of money savings.Swedish Neutral has developed such a protection system. When an earth fault occurs power is injected into the neutral point of the transformer. The RCC (Residual Current Compensation) protection calculates a compensation current exactly 180 degrees out of phase to the fault current. Doing this, the voltage at the fault location becomes very close to zero, without affecting the power transmission.The protection system can only compensate automatically for the fundamental frequency (50Hz), and manually for the 3rd, 5th, 7th and 9th harmonics.

During the last decades the local business as well as the multinational organization hasexperienced prominent changes in the technical field. The requirements for reaching newmarkets and achieving higher efficiency in daily work have risen to a whole new level. Totake advantage of the possibilities of IT the user has to be aware of the company?s businessactivities, what shortcomings and chances of development exist today. This is what makes itinteresting to depict the current situation of the company?s business.

Migration is a worldwide phenomenon that has occurred for thousands of years in a vast variety of species. The general knowledge of migrating animals is poor even though billions of animals from a range of different groups migrate every year. The human impact on migrating ungulates is high and many populations are declining globally due to direct and indirect causes. Hence it becomes vital to study the migration phase and the habitat and resources selected during migration. The objective with this study was to identify the habitat characteristics and resource selection of moose during migration and compare the selection between different seasons and utilization distribution (relative frequency distribution for the points of location of an animal over a period of time) categories.

The aim of this study was to examine young men born between 1990-1995 with anorectal malformations (ARM) whom have undergone the new PSARP-operation starting in 1990, and how they experience their psychosocial and sexual health. The study also examines how they cope with their life situation and what their experience is of the health care and how they were responded to through out the years. This study is a qualitative research and consists seven semi- structured interviews with young men between sixteen and twenty years old. The analyses of this material resulted in three themes around which the study centers: psychosocial health, sexual health and the medical establishment and the informants thoughts about the proposition of counseling for themselves and other individuals born with ARM. The study shows that these young men have a good psychosocial health and a likely reason for that is good parental relationships and close friendships.

Saab Aerosystems has a long tradition and a lot of competence in the field of flight simulation. Their ambition to broaden the market horizon has led to a discussion about also selling vehicle simulation solutions, both for military and civilian use.The aim of this thesis is to investigate the driver?s experiences of the accelerations he or she is exposed to whilst driving in rough terrain. The results may be used as a basis for future decisions and can act as a platform for the construction of an effective simulation model.To investigate the driver?s exposure of acceleration, some kind of dynamic simulation is needed.