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.

This essay has an aim to map out the discourses in the debate around local self government and national equivalence, which are both essential democratic values. The essay is delimited to the area of the comprehensive school. Interviews have been made with key persons in different positions in a selected municipality. I also use material that has been written in the context of Ansvarskommittén. The material is analysed using an integrated discourse analysis.

The purpose of the study was to find out how Swedbank Insurance view of health characterizes wellness work at the company. It was a qualitative study in which five persons involved in their health and wellness work were interviewed. Their business plan was based generally on the basis of the biomedical approach, but the results proved otherwise. The four categories that were set up after the results were; Health is to feel good physically as well as psychologically, health is the absence of illness, wellness is to do things together in a healthy environment and wellness is to challenge their co-workers with different kinds of challenges..

Occupational Health Service (OHS) has an important role in society. It is designed to prevent illness and strengthen the health of workers. OHS operations and development are currently being studied at the School of Technology and Health at the Royal Institute of Technology in Sweden. One of the industries studied is the home maker service. During the 2010s were such employees one of the most ill groups in Sweden.This master's thesis in occupational environment development and change management focus on examining the special knowledge an OHS and its clients in one home maker service need to strengthen the workers of the industry and find out how the interaction between OHS and home maker service works and how it could be evolved.A qualitative study was conducted in a Swedish city on the basis of an organizational perspective.

We started out the study with a preconception of culture as something that creates difference between groups of people, which had been verified by our prior research. We also had a sense of culture as a polysemous term. Our assumption is also that there is an opinion within social work practice that Swedish social workers are faced with a cultural barrier when encountering immigrant clients.In this study our aim is to examine constructions of the terms cultural competence and culture. Constructions of the terms ethnicity and ethnic diversity are also observed, although the main reason for this is to show what relation these terms have to the terms cultural competence and culture, and how they may give each other meaning, according to the theory of social construction. In addition to constructions, we also aim to bring out discourses around the terms, upon which we will create a discussion about power and dominance informed by post-colonial theory and critical discourse analysis (CDA).

This study was made for the Swedish forest company Sveaskog because the sawmills they delivered timber to had noticed a high frequency of bucking splits in their products. Coworker Jim Edström at Sveaskog also wanted to know if there was a big difference between different felling heads. The purpose with this study has been to find out the amount of bucking splits and if there is any felling head brand that did a bigger damage that the others. The study was made in two steps, where the first part was a literary review to find out results and conclusions in earlier studies. The best measuring method to check bucking splits was the known ?trissmetoden?.

Poland has since 2021 dealt with the migration crisis at its border with Belarus and when the new government took power in 2023, many had high hopes for its management of the crisis. But the government has opposed the EU's migration policy and continues the strict migration policies of the last government, which earlier studies have theorized, if it?s sign of a securitization of EU?s own migration policies. This essay examines the experiences of activists who work at the border, by performing interviews and a thematic analysis regarding the Polish state?s handling of the migration crisis with the change of government in 2023 and how they see that it has affected Poland and EU?s relationship.

The report is about efficiency of a current production group where there is no clear production flow and there are some buffers between the operations. The efficiency is done with the help of a tool that is calledWork process of flow production which is used by Atlas Copco CTO. The most obviously results are that the lead time drops from 25 hours to 425 minutes and that the balancing loss decreases from 85 % to 8 %. The report focus on decreasing transports, decreasing buffers, more reliability in lead time and quality. And a more stimulating labour content for the workers is another result..

When drivers overnight in the truck lots of electric energy is consumed by heaters, fans, lights and other extra equipment. If the engine is not running, this energy is taken from the lead/acid batteries of the truck which then needs to be recharged during operating hours. The fact that the charge acceptance of the lead/acid batteries is dependent on the temperature makes it hard to fully recharge the batteries at lower temperatures. A negative charge balance can lead to starting problems within a few days use in cold climate.In this thesis work, the effects of different battery charging concept are evaluated on the most common Scania battery (175Ah). A battery model is implemented in Matlab and some simulations of charging are made.

Ask any constructional worker and there is a high probability that this person knows a colleague with pain or other disorders caused by working with power tools.According to the Swedish Work Environment Authority 71 percent of the Swedish constructional workers is exposed to vibrations at least 25 percent of the working hours. Despite this, the number of reported occupational sicknesses caused by vibrations is as low as 1, 4 percent.JM Ltd. is one of the largest constructional companies in Sweden. Their main business is new housing and development of residential areas. God quality and low impact on the environment is a part of great importance in the company?s long-term goals.

This essay contains a comparative analysis of Erik Olin Wrights Marxist class analysis and Michael Hardt and Antonio Negris post-Marxist class analysis as presented in their books ?Empire? and ?Multitude: War and democracy in the age of Empire?. I discuss the shift in analytical focus from state level to global level that Hardt and Negri's analysis represent and the ensuing relevance of this for contemporary class analysis. The essay also address the challenge and implications posed to class analysis by the ever increasing economic globalization, from a material production to an ever growing immaterial service economy and the decrease in state power in controlling capital and labor movement. I propose that analytical understanding of class conflict help us to a better understanding of the mechanisms and dynamics that generate social and economical inequalities and that an updated Marxist class analysis still have much to contribute to our understanding to how these issues not only shape our society but also our capacity to counteract them..

In the directive 2008/104/EC on Temporary agency work there is a regulation concerning that there shouldn?t be any restrictions or prohibitions in national legislation if it can not be attributed to the public interest. According to that the purpose of this paper is to investigate whether the Swedish law about reemployment in 25 § LAS is a restriction for temporary work agencies, it?s role on the labor market and also to investigate what consequences a restriction can have from a diversity perspective. To fulfill the purpose I have been using a legal dogmatic method based on determination of the current law.I have by the legal research determined that reemployment is not a restriction for temporary work agencies.

This study examines how perceived accessibility and distance decay interact with social and psychological factors in the use of local sharing initiatives. The study is conducted as a case study of Fixoteket in Gothenburg, with Fixoteket in Hammarkullen as primary focus. Through five semi-structured interviews and five participatory observations at Fixoteket in Hammarkullen, Ranneberg and Fr?lunda, this study analyses which factors function as barriers and enablers for participation, as well as what benefits the initiative generates beyond resource efficiency through sharing.The results show that social factors such as community, a sense of belonging, and social rituals around visits constitute the primary drivers for participation, while psychological barriers, related to competence, shame and digital exclusion are the most significant barriers. Distance decay proves to be a relative, rather than an absolute phenomenon, where visibility and social presence dictate the significance of physical distance.

Ett av Sveriges största folkhälsoproblem just nu är den dramatiskt ökande sjukfrånvaronpå våra arbetsplatser, vilket drabbar både individer och samhället i stort. Det är därför viktigt att skapa hälsofrämjande arbetsplatser. Studiens syfte var att undersöka vilka faktorer personalen på en kommunal förvaltning anser kan bidra till att deras arbetsplatser blir mer hälsofrämjande. Vidare syftade studien till att undersöka personalens syn på hur förändring och lärande kan ske på deras förvaltning för att skapa hälsofrämjande arbetsplatser. Datainsamlingen har skett genom fyra fokusgruppsintervjuer med anställda inom en kommunal förvaltning.

This Masters thesis is made as the first of two visitor surveys of three urban forest areas. These areas are; Skutan recreational area in Haninge, Ugglevikskällan on Norra Djurgården in Stockholm and the Paradiset Reserve in Huddinge. The study is made in cooperation with the managers of the three areas operating within the European Union Life Project regarding Urban Woods for People. The goal has been to collect data through studies of visitors and close by residents in the three areas. The results are to be used as primary values for the follow-up as well as a basis for managerial decisions. The interviews and surveys are also constructed in a fashion so that they can be used for the follow-up study. For the Skutan recreational area the mode of contact was by sending forms to the nearby residential areas.