Sammanfattning Uppsatsens titel: The accruals anomaly in SwedenSeminariedatum: 2007-06-04Kurs: Corporate Finance - Master Thesis BUS860, D-nivå, 10 poängFörfattare: Hedda Giaever, Tobias GabrielssonHandledare: Maria GårdängenFem nyckelord: Accruals, Anomalier, Hedge, Överavkastning, IrrationalitetSyfte: Undersöka om investerare på den svenska marknaden tar hänsyn till att accrualskomponenten av företags vinster säger mindre om framtidig vinst jämfört med kassaflödeskomponenten.Metod: Vi använder pool data för att undersöka de prediktiva värdena hos företagsresultatets olika komponenter. Ett Mishkintest på paneldata används för att undersöka om investerare tar hänsyn till de olika prediktiva värdena hos kassaflöde och ?accruals?. Vi använder slutligen hedge portföljer för att kvantifiera våra resultat. Teoretiska perspektiv: Effektiva marknads hypotesen, Hypotesen om rationella förväntningar.Empiri: Poster från balansräkning samt avkastningsdata är hämtad från Thomson Datastream.Resultat: Accrualskomponenten av ett företags vinster säger mindre om framtida vinster jämfört med kassaflödet från den löpande verksamheten.

The Dairy business is changing a lot because of some scandals in the agricultural area for example the BSE crises in Great Britain. Because of the scandals the food industry and the farm association have created a certifying system; IP-Sigill Swedish standard system. We contacted Skånemejerier as they have been successful in the certifying area. They asked us if we wanted to do a study in the certifying area of dairy farmers. At Skånemejerier they gave us most of the literature in the area about certifying. The result of the study, is that we have taken up the most common remark?s. The most frequent remark is journal over routines in management of dairy cows on daily basis. Another remark of the study is that the frequency of the remarks decreases with greater production..

The purpose of this essay was to study social workers´ and polices contributions with criminal youth gangs and get an insight in how co-operation in the contributions between these governments comes to rank and works.To find out, we carried out a study with a qualitative design based on document studies and interviews with social workers´ and polices who were meeting youths in their work.Our findings were that it's hard to define a criminal youth gang. The social workers´ and polices have both individual and common contributions with criminal youth gangs. One of their most important lining is to prevent new recruitment of young people to criminality. The social workers´ and polices both have an intention to cooperate but they can?t agree about the method of work they shall use, ?the kid-glove or the whip?..

The aim with this paper is to study Karl Popper?s view on realism and relativism. Further aim is to see whether those ideas have been consistent over the years. The paper argues that Popper since his first interest in philosophy has taken a realistic and antirelativistic attitude. Only his arguments for this position have been developed to meet his critics.Common sense speaks for realism but can neither be proven nor refuted.

Misogyny in gaming culture ? a qualitative discourse analysis of the reproduction of patriarchal dominance in the gaming culture is based on Teun A. van Dijk's belief that a dominant group continuously produces and reproduces its social dominance over a subordinate group by using the language. The members of this group do not simply do this by being. A person does not want to risk damaging its reputation which makes the dominant group forced to use various strategies to reproduce its dominance.

The study aims to explore the view preschool teachers have on conflicts and conflictsrole in preschool context. And what consequences this approach has for conflictbeingness in preschool. The study uses qualitative interview method to answer thepurpose and issues. The results have shown that preschool teachers' views of conflictsdiffer and that the strategies preschool teachers use will be selected based on both theirdefinition of the situation but also the relationship they have to the children. The resultalso shows that the main reason that preschool teachers deal with conflict is due to thepreschool teachers' common sense is the basis for the standard of good atmosphere thatpervades the preschool context.

Virtual Communities is an increasingly common phenomenon on the Internet. Most of the Virtual Communities are operated and maintained on a non-profit basis with a direction towards entertainment. However, as more state administrated and commercial services become web-based, we believe that the number of Virtual Communities with a community-based or commercial direction will increase in a near future. In this thesis, we describe our participation in, and studies of, a number of Virtual Communities with focus on the IRC-channel ?3dfxsweden?.

The purpose of this thesis is to analyze and investigate how the consumer-oriented commerce can be developed and integrated to the brand Västervik.This thesis has a qualitative approach and we have done a case study of the Swedish city Västervik. We have performed interviews, with eight selected respondents who have different backgrounds, but with competence in different problem areas that we investigate in this thesis.We have, in this qualitative thesis, found aspects that Västervik should consider if they want to succeed with an integration of commerce in the brand. We have through a model found common facets that commerce and tourism shares and which Västervik should consider in the process of branding the city.The results of this thesis are presented in chapter six, there we also have featured reappearing tendencies that consider the development of commerce and how the commerce could be integrated in the brand Västervik..

The purpose of this thesis is to find evidence if cult houses existed on Gotland during the Bronze Age. The cult house is a common term in modern Bronze Age archaeology and the general definitions of cult house are discussed and why cult houses seem to be absent on Gotland. In this thesis the cult house are discussed as a phenomenon, and the possibilities to find Bronze Age cult houses on Gotland are evaluated by making comparisons between Gotland houses with already defined cult houses from the Swedish mainland. Some known cult houses are presented in more detail as case studies, together with house remains on Gotland which could have potential to be defined as cult houses..

This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

The horse is an animal that often becomes humanized. Despite domestication, the horse still has a need to interact with other horses, be able to move for the most of the day, and being able to graze. If these needs cannot be fulfilled, the horse can be negatively affected and develop abnormal behaviours. An example of abnormal behaviours is weaving; the horse performs a swinging motion in the front area of the body during a long time. This literature review aims to investigate how different stabling forms (box/stall) affect the incidence of weaving, and also how this behaviour can be prevented or limited.

The aim of this thesis is to study Stadshuskällaren?s operational processe flow and identify their operational characteristics. The uniqueness of Stadshuskällaren is that they are breaking the law of trade-offs regarding volume/variety, much like Toyota managed to do ? which spawned the entire field of research of the ?Lean Philosophy?. In the thesis the characteristics we identify through analysis, which enables Stadshuskällaren to break the trade-off, are compared with the principles of Lean service theory, which ultimately stem from Toyota.

This essay deals with non-normative gender expressions during childhood. I?m using narrative theory and methods to analyze autobiographical narratives. My questions are:What strategies does the non-normative person use to deal with his otherness?Using the methodological analysis tool ?turning point?, where are the turning points in the narratives? Are their any common turning points in the various narratives?Where is the responsibility placed in the narratives for that someone does not fit in by the adults/ staff at the school/kindergarten- on the non-normative person or at the surroundings?The experiences are interpreted through theories and concepts from queer theory and gender theory.

The purpose of this master?s thesis is to examine how femininity, Silikon, Vecko Revyn, and Darling. The study is made from a critical discourse analytical approach and text, pictures, and layout are all analysed. Some of the main characteristics of the material are the division in the categories"we"and"them", double messages, and personal address to the reader. Femininity is strongly associated with body, sexuality, beauty, and looks.

The aim with this essay is to examine in which way self-realizing and solidarity can bereconciled in a multicultural society. The essay is a sociological literature study whichexamines the self- realizing process and puts it in a multicultural perspective.The issues areWhich role does self-realizing play for solidarity?How is solidarity created in a multicultural society?Can everyone be self-realized in a multicultural society?Conditions and problems for self-realizing processes are examined and are treated mainly onthe basis of Jeffrey C. Alexander and Axel Honneth theories. In the essay is established thatself-realizing and society-solidarity is mutually interdependent and that solidarity requires aform of shared value, but it doesn?t need to be based in the traditional values that commonhistory, ethnicity or culture.