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846 Uppsatser om Earnings Response Coefficient - Sida 27 av 57

Aspekter på folkbibliotekens Internetsatsningar verksamheter, intentioner, regleringar

The aim of this thesis is to study different aspects of the public libraries' investment in public access computers connected to the Internet. What level of accessibility can be found at the surveyed libraries concerning the number of computers open to the public, as well as chat and email services? What activities have been taking place with the computers in focus, and what have the goals of these activities been? Is there any control of content, and what aspects of the Internet are, if that is the case, subject to censorship. And how do the governmental policies relate to the surveyed libraries' intentions and activities regarding the Internet? In order to answer these questions, each main library in the 42 largest towns of Sweden was surveyed response rate: 100 %.

Deltagares upplevelser av ett kommunalt aktiveringsprogram : -En kvalitativ studie om möjligheter och hinder för inflytande

The purpose of this study was to examine participants' experiences and descriptions of a municipal activation program, and how participants perceive their opportunities for influence on their own needs and requirements. The results are based on statements from six semi-structured, individual interviews conducted by the qualitative method. Empowerment, paternalism and social capital are among the study's theoretical frame of reference. The main results show that more participants are critical of aspects of coercion and involuntary willingness in participation. Motivation for participation seems to mainly be linked to whether the activity is experienced as meaningful, as well as to the attitude of the staff.

Längden på revisionsuppdraget och revisionskvaliteten : Finns det något samband?

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

Immunisering för att minska ornelukt

Hundreds of thousands of piglets are castrated without anesthesia in Sweden every year so that we may be guaranteed meat without boar odor. The smell appears while cooking meat of boar and is described as urine- and sweat-like. High levels of androstenone and skatole are considered the main factors behind boar odor. Skatole is a metabolite of the amino acid tryptophan, which is formed in the colon of all pigs. Androstenone is a steroid hormone that is released from the Leydig cells in the testes of boars.

Erfarenheter av forcerad materielförsörjning av Vapensystem 01

This Thesis in Military Technology deals with experiences drawn from the forced introduction of Weapons Station 01, 2009. The work aims to identify the experiences regarding the forced procurement of military equipment to see how they can develop normal and fast procurement of equipment. The main conclusions of  this work, is to achieve greater capability and increase the military utility, are: -          Common objectives and priorities of stakeholders-          Response and joint types shall determine requirements for system-          Ensure an integrated project team also at lower levels-          Engage the integrated logistic support early in the materiel process-          Include Armed Forces staff as early as possible in the testing and validation-          Prioritize work to facilitate the rapid development of decision on use (BOA)-          Provide back up for increased redundancy in the mission area .

Lättläst skönlitteratur för barn i mellanåldern på folkbibliotek

The topic of this bachelor thesis is the promotion of easy-to-read fiction for 10-12 year old children in public libraries. The number of easy-to-read fiction books is increasing on the book market. This can be expected to affect the public library. The hypotheses for the study are: 1) Public libraries expose easy-to-read fiction and use it in their reading promotion activities and, 2) The acquisition of easy-to-read books and the use of easy-to-read books in reading promotion activities have increased over the last five years. A self-completion questionnaire was distributed to 44 public libraries in Sweden.

Klinikchefens uppfattning om tandhygienistens kompetens

The aim of the study was to examine the competence of dental hygienists among Clinic Director´s within the Public Dental Service and Private dentists in the county of Skåne . The study was quantitative and consisted of an electronic questionnaire sent out to all Clinic Directors in the county of Skåne. A total of five hundred and thirty eight questionnaires were sent out. The inclusion criteria were the Clinic directors who employed dental hygienists who had obtained their professional degree during the last four years. Twenty nine Clinic directors responded to the study.The results showed that in general clinic directors are pleased and feel that dental hygienists are proficient in periodontology and dental caries diagnostics.

Energiåtgång under tillverkning och produktion av byggnadskomponenter

This diploma work addresses the question of how much energy is spent whenmanufacturing the components of a building as well as of how much energy is used inthe production of a building. The object of the studies is BioCentrum at the SwedishUniversity of Agricultural Sciences in Ultuna just outside the city of Uppsala. The aimof the work was to investigate how much energy was consumed when manufacturingand production in relation to the management, how many years the production wasrepresented. It was also a study in how mature the construction industry is to answerhow much energy was consumed in manufacturing.In order to get these answers a question form was developed and sent to thesuppliers to BioCentrum. In this form they were to respond to the quantity suppliedto BioCentrum and the amount of energy was spent when manufacturing thecomponents.

Mer är bättre än mindre - En fyrdimensionell undersökning om kampanjmaterials påverkan på butiksmiljön

The purpose of this study is to investigate the effect of using more promotion material to enhance the in-store communication of sales promotion. In the retail industry today the research regarding the benefits from using various in-store promotion materials is limited, thus this study was carried out to bring clarity to this subject. The study is carried out in two pharmacies and the design of the study was to add more promotion materials to one store, while keeping the other store in its normal condition and then let the stores change conditions after one week e.g. latin-square design. The data collection of this study consists of four different methods: sales data, a questionnaire with 182 customers, an observation study of 300 consumers and an eye-tracking experiment with 41 participants.

Tree species traits response to different canopy cover for 34 tree species in an enrichment planted tropical secondary rain forest in Sabah, Malaysia

Tropical rain forests only cover around six percent of the world?s land area and contain around 70 % of the world´s animals and plants. Tropical rainforests have been, and still are, negatively affected by human activities. These activities lead to forest degradation which has negative impacts on production and biodiversity. Between 1970-1980 forests in Borneo, Sabah, Malaysia, was subjected to intense logging.

Indirekt varumärkesutvidgning på den svenska bilmarknaden

Today automotive manufacturers are facing a crisis with increased pressure to strengthen their brands. To prevent declining results many automakers have chosen to extend its brand to other industries i.e. various forms of brand extensions. Automotive manufacturers have developed an international strategy for what merchandise to offer. The strategy has received an overall positive response, however, it does not apply well within the Swedish market where merchandise is sold in less quantity than abroad.

Vad påverkar en aktieanalystillförlitlighet? : En kvantitativ studie om relationen mellan tillförlitligheteni en aktieanalys och dess innehåll.

A debate in finance is whether a random investment gives the same return as carefully choose and valuing an amount of shares to invest in. Stock valuating Stock valuation is often done by fundamental valuation models, based on the company's underlying character, which tries to put a correct price on the stock. Today there are several different valuation models that can be used for this purpose. Since valuation models are only mathematical, equity research is underpinned by more subjective assessments about the company and its future.The purpose with this thesis is to describe which valuation models that are used by professional stock analysts, but also to see if the reliability on the equity research is affected by the used model to valuing the company. Furthermore, we want to see if the job that?s been done to understand the company, measured by the equity research quality, impact the reliability on the equity research.In this thesis, we have, to achieve our purpose, conducted a quantitative content analysis of 164 equity research done by professional analysts at firms listed on the Stockholm Stock Exchange. With basis in previous research, we have developed a method for determining the valuation model that is used in the equity research, the reliability on the equity research and a framework for assessing the quality of the equity research.In the theoretical framework the valuation models involved in our study are described, previous research on the reliability on the equity research and their practical use.

Förskolebarn i naturen : Undersökning om barns behov av utevistelse

AbstractThe purpose of my study is to examine how preschool children experience nature and how the educationalists at the preschool can make nature more exciting and support the children?s personal growth. I have also studied what the educationalists of the preschool do and what they can do to make nature more interesting and playful for the children. Observations and interviews have been conducted at a preschool in a small town. The preschool is situated close to nature, that is, close to a small forested area.

Rörelse och språk : En kombination vid andraspråksinlärning?

I detta arbete har jag studerat rörelsens betydelse för inlärning, vilket har visat sig vara av stor vikt. Jag har dessutom studerat språk och inlärning och ur detta material framkommer att det finns mycket som spelar in vid språkinlärning, såsom motivation, ålder och härkomst. Dessa två huvudämnen, rörelse och språk, ligger till grund för min avslutande del i examensarbetet, där dessa bildar en kombination för andraspråksinlärning. Jag har funnit en metod för andraspråksinlärning som utgår från rörelseövningar. Denna metod heter TPR (Total Physical Response) och har arbetats fram av den amerikanska professorn James J Asher.

Arbetsställningars inverkan på muskel- och ledbesvär hos Skånes tandhygienister

The aim of this study was to examine musculoskeletal disorders among dental hygienists inrelation to work postures (sitting, standing, and altering) and to study differences in thegroups regarding numbers of disorders, locations and degrees. A mail questionnaire wasdistributed among 200 dental hygienists in the region of Skåne. The response rate was 79 %.The majority of the dental hygienists were working in a sitting position. Only43 dental hygienists were altering their working position and two were working in a standingposition. The results showed that 85 % of the dental hygienists have experiencedmusculoskeletal disorders in the last 12 months.

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