This paper investigates whether the traditional accrual based trading strategy first documented by Sloan (1996) can be refined using fundamental analysis. Specifically, this is done by implementing the composite signal F_SCORE introduced by Piotroski (2000) to identify financially strong or weak firms. We find that by applying both investment models simultaneously, in a model we call P_KOMB, the mean market-adjusted return earned by an investor exploiting the accrual anomaly can be increased by 14.8% annually. This is achieved by taking a long position in strong firms (as defined by the composite signal) in the lowest accrual portfolio, while an offsetting short position is taken in weak firms in the highest accrual portfolio, repeated annually between 1997 and 2007. Consistent with prior studies, positive market-adjusted returns can be attained through assessment of accruals as well as key value drivers found in historical financial data.

The purpose of this thesis is to investigate the functions of the public library for parents of infants and how they see the ideal library. The research questions are: How do parents of infants use the library and what are their experience of it? What opinions and wishes do parents of infants have regarding the library? How can library services be developed to better match the needs of the parents of infants? The theoretical approach is based on Marianne Andersson and Dorte Skot-Hansen?s model of the public library?s functions and the model of classification by Ellen-Merete Duvold and Gunnar Sæbø. To answer my research questions I have carried out three focus-group interviews with parents of infants. The study revealed that the public library functions as a cultural centre, a social centre, a knowledge centre and, to a certain extent, an information centre for the parents.

The purpose of this master thesis is to investigate the differences between the traditional way of conducting a reference interview and the electronic way. The main questions of this thesis are: How does the electronic reference interview appear in comparison to the traditional one? How do the librarians experience the differences? Is quality affected in the electronic reference interview? Examples from Fråga biblioteket Ask the Library have been used in this study. The method used in the investigation is based on qualitative interviews in Combination with studies of relevant and recent literature. The librarians interviewed all have experience from both traditional and electronic reference work.

This essay is about democracy and how a democracy index can be used as a tool to illustratethe gap between reality and ideal. The purpose of this study can be expressed by two researchquestions: Does the Economist Intelligence Unit's (EIU) democracy index illustrate thedistance between reality and the ideal of democracy presented by Dahl? and Can the EIU'sdemocracy index be modified by a) internal adjustments and b) using the variables includedin World Economic Forum?s (WEF) equality index?By using a Combination of theories (Dahl?s theory of democracy, Rawls theory of justice andchosen theories critical to liberal democracy) as an analytical framework the following twoquestions have been answered:1) Which of the variables included in the EIU's democracy index have the potential to capturethe level of political equality?2) Which of the variables included in the WEF?s equality index have the potential to capturethe degree of political equality?By using a quantitative method the study?s third and last question has been answered:3) How strong is the rank correlation between the EIU?s democracy index and the WEF?sequality index, that is; how strong is the rank correlation coefficient (rho)?The data presented by the WEF?s equality index indicate that women are systematicallydiscriminated against as a group. From a democratic perspective the EIU may need tomeasure inequalities at a group level in order to capture the lack of political equality betweenindividuals. By reformulating some of the EIU?s variables, by revising the EIU?s point systemand by using the variables included in the WEF's equality index to extend EIU?s democracyindex, the chances of capturing the gap between reality and the ideal of democracy presentedby Dahl would likely increase..

AbstractThe research in the interdisciplinary field of natural-human-health-design has in recent decades gainedmomentum and led to new or new-old ways of thinking and acting in terms of planning and design of outdoorenvironments with the aim of health promotion. Concrete concept models and design guides have begun toemerge as a result of this research.The purpose of this work is to use these guides to develop a design proposal for a supposed health garden,with Wij Trädgårdar in Ockelbo as a base. This has been done in the form of a process description. The targetgroup for the design proposal is long-term unemployed and people who have come to Sweden as refugees.Since the specific design recommendations could not be found for the selected target group, the main materialwas general guidelines for health gardens in Combination with guidelines for health gardens directed to targetgroups with stress-related problems, which is a broad target group for which there are relatively much currentresearch.The result is a process description of the progression towards a sketch on a health garden, designed for aspecific spot on Wij Trädgårdar, but available for use in other locations, provided adjustments is made to thespecific location. The sketch is supplemented with plant suggestions to different parts of the garden.

The process of drug discovery is very slow and expensive. There is a need for reliable in silico methods; however the performance of these methods differs.This work presents a targeted study on how the drug discovery methods used in OpenEye?s tools ROCS, EON and FRED perform on targets with small ligands. It was examined if 12 compounds (markers) somewhat similar to AMP could be detected by ROCS in a random data set comprised of 1000 compounds. It was also examined if EON could find any electrostatic similarities between the queries and the markers.

The purpose of this essay is to investigate how four companies in Värmland, Sweden, are working strategically with their brands. This is a qualitative method in which we have used a Combination of interviews and literature review in order to investigate the link between brands and the Karlstad region.Even though there is a huge interest in brands, there are only a few companies who can describe clearly what their own brand represents. This probably due to the fact that the brand is still regarded as a tactical tool, rather than as a strategic one. Because of this we find it very interesting to investigate how organizations in Värmland think about this issue. Are brands regarded as a strategic resource, and how strong is the link between their brands and the region?The result indicate that organizations are working strategically with their brands, but they can still get better.

Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing.Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation.Method and empirics This thesis uses a deductive approach with inductive elements and a Combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis.Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model.Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities..

Due to traditional beliefs about biological differences between the sexes, the sex ratio is abnormally uneven in northern parts of India. There is a Combination of old methods like female infanticide and new technologies, which make selective abortion possible. The strong practices of dowry transform daughters to economical burdens to their parents. They face mortal danger before, at and after birth. With rapid economical progress and advanced technology, India is a country in progress.

The purpose of this master's thesis is to examine how the public library communicates with young users through the library web sites. Four Swedish public library web pages for children are analysed. In the analysis the web pages are treated as a Combination of semiotic resources that, communicating as a whole, hold a meaning potential. In order to identify the underlying meaning of the whole I have applied the tools of Kress' & van Leeuwen's visual social semiotics to the chosen web pages.The information value, the framing and the salience of each composition is examined and analysed, as is the size of frame, the perspective and the vertical angle of a selection of images from each web page. The results of the semiotic analysis are then discussed and related to Jochumsen et al:s four space-model and the notion of ?child perspective? and ?empowerment?.The results show that the child perspective is strongest on the web pages that represent the performative space as dominating and that empowerment is mainly represented as ?doing?, ?participating? and the ?free choice?.

Pyometra, chronic purulent metritis in metoestrus, is a common disease in intact bitches. About 25% of all bitches in Sweden have contracted the disease before ten years of age. Clinical signs of the disease are varied, and the course may be either slow or acute. The diagnosis is most commonly made by radiographical or ultrasonographical examination of the abdomen in Combination with blood biochemical and hematological analyses. The safest and most efficient treatment of pyometra is surgical ovariohysterectomy.There is room for improvement of both diagnostic tools and possible prognostic indicators for pyometra.Mast cells are large leucocytes, with granule that contain inflammatory mediators.

The aim of this study was to investigate if a mechanical recruitment process could be a useful tool for employers to avoid discrimination. National and international law protect jobseekers from discrimination during the recruiting process. Despite this individuals frequently report that they are treated unfairly when they apply for a job. In line with this research shows that some individuals do not have the same opportunities in the labour market as the rest of the population. This study focus on discrimination based on ethnicity, age, gender or disability.Today most of the hiring decisions are based on employers professional judgement.

The purpose of the thesis is to investigate and analyze how three different actors linked to the urban transformation in the city of Kiruna, in this case LKAB, the Municipality of Kiruna and the County Administrative Board of Norrbotten, believe that the identity of a historical monument that is marked cultural heritage is affected by future relocation. The second part of the study is to investigate the impact the building might have on the city in the future. This study is based on the relocation of Hjalmar Lundbohmsgården.The study is based on a qualitative approach in which five informants from the three actors were interviewed. The interviews have been analyzed through thematic analysis, where a Combination of theoretical thematic analysis and empirical thematic analysis was used. The result shows that the new location of Hjalmar Lundbohmsgården is preferred to be in a suitable context close to other cultural buildings. All informants agree that accessibility is a fundamental element in, which a synergistic effect is an increase in visitor numbers.

This project is focusing on a future park that will surround Hyllie water tower in the outskirts of Malmö. The water tower will be located in the central part of the new building area Hyllievång. The park will function as a town park with a special focus on water. The water council of the municipality, Va-verket, has for the last 7 years built up and been in charge for a pedagogical programme in the water tower, were schoolchildren come to learn about the cycle of water and how we use water in our daily life. In the park they want to build a new part that gives experience of water, as a compliment to the information in the tower. What will that park look like, and what shall it be constructed of? How do you bring water to the surface in a park? How can landscape architecture work to enhance the presence of water and make people more interested in water issues? In the search to find the answers to all my questions I have meet with people, read books and visited different places.

The market value of forest properties can be assumed to consist of two components, a monetary factor and a non-monetary factor. The objective of this examination paper is to study the impact of non-monetary factors on the values of forest properties in Sweden. This study is based on a population of buyers of forest properties in the southern of Sweden. The results are based on interviews with 54 buyers. Of the purchases were 37 % new purchases.