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.

Purpose: To contribute to the understanding of the relationship between private labels and the retailer brand in grocery retailing. Methodology: We use structured interviews as a cross-sectional method for quantitative data collection. The existence of the relationship is tested through Correlation analysis and regression analysis. Theoretical perspective: Perceived quality of private labels and of retailers are the main theoretical concepts for this thesis. Additionally, we introduce the concept of loyalty to show the benefits of a positive consumer image.

The objective of this study was to determine the mineral content in ten New Zealand monofloral honeys, in order to distinguish whether New Zealand monofloral honeys are a good source of minerals compared to honeys from other parts of the world. The ten monofloral honeys were collected from a local honey factory (Airborne Honey Ltd, Leeston), Clover, Honeydew, Kamahi, Manuka, Nodding Thistle, Rata, Rewarewa, Tawari, Thyme and Vipers Bugloss honeys were been investigated. The water content, water activity, pH, conductivity, colour and mineral content were evaluated. The water activity was averaged for all the ten New Zealand monofloral honeys and set to 0.59 aw, which indicates a high stability and long shelf life as a food stuff. A strong Correlation between total mineral content, pH, conductivity and colour was obtained.

In order to get a better understanding of the interaction between employees and their technical work tools one needs to know what factors influence the interaction. The purpose of this study was to examine if there is a Correlation between the personality traits Extraversion (E) and Neuroticism (N), tested with Eysenck Personality Inventory (EPI), and experience of the new Intranet among employees at The Swedish National Transport Administration (SNTA), and also to gather information of employees? opinions about the new Intranet. A survey, containing questions about the Intranet and a personality test (EPI), was posted on SNTA?s Intranet for eight workdays (N = 88, females = 53, males = 35).

The thesis examines the crisis that the Swedish-flagged merchant marine underwent in the 1990s, that resulted in a narrow market for the Swedish-flagged fleet. In order to save the industry, the TAP- agreement was created, consisting of three parties, government- market and interest organizations.  Purpose in this thesis, is to exam how the TAP-agreement was carried out in relation to the parties, and how it correlates in relation to how the global political economy affected the Swedish maritime politics. Two questions are presented. Is the TAP agreement an expression of Swedish corporatism?  Which aspect of Global Political Economy is characteristic for the TAP agreement? A case study is preformed in three steps. The different parties of the TAP-agreement have been interviewed.  A comparative study of two Swedish crises has been performed, in order to establish the Correlation between them, in regards to corporatism.  A survey, with the aim to pinpoint which aspect of Global Political Economy is characteristic of the TAP agreement. Findings in this thesis are that the TAP-agreement was designed through corporatism, and that the most important aspect of all, the Swedish flag was worth saving, for all parties. .

Utvärderandet av instrument och metoder är väsentligt för att avgöra validiteten och reliabiliteten av studiers resultat. I den här studien utvärderades delskalan Emotional Regulation. Delskalan ingår i Social Competence Scale (Corrigan, 2003) och användes som underlag för observationer av barn i åldern 4-5 år inom implementeringsförsöket av preventionsprogrammet PsPATHS i Sverige. Totalt deltog 132 barn vid två separata observationstillfällen. Två explorativa faktoranalyser med olika estimationsmetoder (ML och GLS) resulterade i en enfaktorslösning.

The purpose of our study was to identify and present experiences encountered by parents with a child with diagnosis. Those narratives are made open for the public. Data has been collected through ten interviews with parents having children with a diagnosis. These interviews have also been complemented by interviews with one child and one youth. The parents and the children who have been interviewed, all have their own stories and experiences of how it is to live with a diagnosis in the family and for all families there are different diagnosis.

Syftet med denna studie var att titta på kriminalitet, brottsutsatthet och narkotika i en ungdomsgrupp. Även samband mellan dessa tre variabler studerades. Detta gjordes genom en enkätstudie som besvarades av gymnasieungdomar i åldrarna 16-21 år. Tidigare forskning på området visar att den mest förekommande narkotikasorten som ungdomar provar är marijuana. Lindrigare stöldbrott, som snatteri, är enligt tidigare studier det vanligaste brottet.

The present study examines in a longitudinal perspective earlyspeech development in children with partial isolated cleft palate comparedwith children with unilateral cleft lip and palate and children with typicaldevelopment. The groups were compared regarding consonant production at18 months, 3 and 5 years. The results showed that speech development inchildren with isolated cleft palate did not differ significantly from that inchildren with typical development except for production of oral fricatives at18 months. The children with unilateral cleft lip and palate had significantlymore speech deviations at all ages. The children in both cleft palate groupshad significantly higher hearing thresholds at all ages.

In 1994 the EU directive of packaging waste was adopted. The result was that all EU member states developed different systems to manage packaging waste and recycling. This paper examines the various systems and the factors that affect the level of recycling. This is done by a cross-sectional study between countries. The results of my study suggest that take-back system generates less recycling than other systems, the mandatory deposit system can affect the recycling in a positive way.

Urbanization has for a long time been a threat to our biodiversity. Epiphytic organisms such as lichens have been negative affected by traffic pollution and the new urban environment surrounding their old habitat (van Her 2001). Another epiphytic organism is the green algae Desmococcus olivaceus. Unlike lichens the green algae is favoured by polluted areas. The aim of this study was to investigate if time in urban environments affected the cover of the green algae on old oaks.

Title: Youth unemployment- A study of the tax effect on youth unemployment in 13 European industrial countries Seminary date: 2009-02-06 Course: NEK691 ? Bachelor thesis, 15 p Author: Emma Jonsson Tutor: Klas Fregert Keywords: Youth unemployment, tax, 13 European industrial countries, panel data, multiple regression analysis. Purpose: The purpose is to examine the reasons behind youth unemployment with a special focus on tax policy. Method: By using a multiple regression analysis examined with panel data from 13 European industrial countries for the period 1998 to 2004. The dependent variable youth unemployment is explained by five independent variables.

The aim of this Masters thesis is to investigate the notions and use of non fiction literature of children 9-11 years old. Moreover, this study tries to dissect the underlying concepts that exert influence over the target groups notions and use of non fiction literature. The method and empirical basis of this study is qualitative, with interviews of eight children within the target group. We use a theory of reading exchange to highlight the different areas of usability of non fiction for children. To emphasize how children use non fiction as representative for actual facts, or as non fiction with fictional content, we use a four-field Correlation model.

The aim of the study was to investigate the performance of postlingually deaf adults on parts of the swedish dysarthria test Dysartribedömningen, and to compare these results with a matched group consisting of normal hearing speakers without any known speech disorder. The group consisted of 17 participants ranging between 42-86 years of age. Participants were assessed focusing on articulation, prosody, intelligibility and through a self-assessment of communicative participation. There was a statistically significant difference between groups on prosody that manifested primarily as a slower speaking rate in the cochlear implant users. No significant differences between groups as to articulation, intelligibility or communicative participation could be found.

In order to get a better understanding of the interaction between employees and their technical work tools one needs to know what factors influence the interaction. The purpose of this study was to examine if there is a Correlation between the personality traits Extraversion (E) and Neuroticism (N), tested with Eysenck Personality Inventory (EPI), and experience of the new Intranet among employees at The Swedish National Transport Administration (SNTA), and also to gather information of employees? opinions about the new Intranet. A survey, containing questions about the Intranet and a personality test (EPI), was posted on SNTA?s Intranet for eight workdays (N = 88, females = 53, males = 35).