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846 Uppsatser om Earnings Response Coefficient - Sida 8 av 57

"Vi är inte byggda för att ta in video" Utmaningar med video i räddningsarbete

THE CONSTANT IMPROVAL AND REFINEMENT OF THE MOBILE TECHNOLOGY HAVE MADE IT POSSIBLEto use video in settings where such use couldn't be motivated before, due to economicaland practical reasons. The purpose of the study was to identify and explore possiblechallenges in interorganizational use of video during emergency response work. Thiswas done by a case study of a system designed for the use of video in such situations.The study focused on operational challenges for the fire and rescue services and thehealthcare organisations, where the main challenges identified were intended to beanalysed and discussed in terms of design. The empirical results were gathered throughqualitative interviews with representatives from the fire and rescue services and thehealthcare organisations in Göteborg. This material made it clear that contextual aspectsof emergency response work lead to a couple of challenges connected to the use of videoin such situations.

The accruals anomaly in Sweden

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.

Jag får kommentarer, alltså är jag : En studie i bloggkommentarers betydelse och bloggskapande med skrivprocessen som utgångspunkt

In 2012 blogging reached an all time high in Sweden. Around 400,000 people made blog posts at least one time during this year. Blogs have publishing as a main purpose and can after publication be read by anyone with a computer, smartphone or tablet with an Internet connection. This makes the blogger open to response through comments that can be either constructive or destructive. No research has been made regarding blog comments and their effect on bloggers and their writing process.

Hälsosamtal i elevhälsovården : Vad uppfattas som ett positivt och betydelsefullt hälsosamtal utifrån elev- och skolsköterskeperspektiv?

The aim: was to describe and compare a group of experts and critical care nurses' agreement in detecting delirium in intubated, ventilator treated patients with sedation / analgesia, before and after an in house training intervention with the instrument Confusion Assessment Method for the Intensive Care Unit (CAM-ICU).Method: A quasi-experimental study, one group pretest - posttest design. A convenience sample of 17 critical care nurses in a general intensive care unit included. To detect delirium the instrument CAM-ICU was used, 21 paired tests before and 22 after an educational intervention.Main Results: The results showed that after an in house training intervention sensitivity and kappa coefficient improved of the characteristic 1 "acute onset and fluctuating course," an improvement that was significant. In other features, and overall values were signs of numerical improvement and deterioration in sensitivity, specificity and kappa coefficient but no significant change.Conclusion: Implementing a new instrument for detecting delirium in clinical practice requires education and follow-up. A small sample of critical care nurses with varying ability to use the new instrument and the fact that patients' status may change rapidly making it difficult to draw any conclusions from this study.

Hur påverkar inavel fruktsamheten hos häst?

Inbreeding has become a problem in some horse breeds. Studies show that it may lead to inbreeding depression which affects e.g. reproduction traits. In the wild there are mechanisms that make horses avoid mating with close relatives. When selection is done by humans this mechanism is removed and intensive breeding for a few traits, for example good racing results, can become a problem.

Hur påverkar fastighetsportföljen årets resultat? : Sammansättningen av fastighetsportföljen och benägenheten till earnings management för svenska börsnoterade fastighetsföretag

Introduktion/Problembakgrund: Earnings management (EM) är ett problem för både det enskilda företaget och samhället. EM innebär att företagsledningen manipulerar resultatet i syfte att vilseleda externa intressenter. Konsekvenserna av EM är ett minskat förtroende för den finansiella rapporteringen, vilket resulterar i en ineffektiv kapitalallokering. Tidigare studier i Nya Zeeland har konstaterat att sammansättningen av fastighetsportföljen påverkar benägenheten till EM. Däremot går resultatet inte att generalisera i andra länder, eftersom det finns skillnader i lagstiftningen.

Irrigation scheduling for efficient water use in dry climates

In this report the importance of irrigation scheduling in dry climate is shown, how it can save water and energy; how this method can improve crop yield by supplying the right amount of water at the right time. It is shown how irrigation scheduling and irri-gation technology together increase the irrigation efficiency..

Enkätundersökning hos markägare inom SCA Skog Ångermanlands Skogsförvaltning

This report is a joint venture with SCA Forest, Ångermanlands forest man-agement area. The purpose of the study is that SCA Forest wants to know what the landowners in Ångermanlands forest management area think about SCA Forest and who they deliver their timber to. SCA Forest is the largest private landowner in Europe, with an area of about 2.6 million hectares. Today, SCA offers lumber, wood products, tis-sue and packaging and has factories all over the world. SCA Forest has five forest management areas in the north of Sweden, with the headquarters in Sundsvall. A questionnaire was sent to 265 landowners, where they had to answer 15 questions with possibilities to give comments. The survey was sent out on 21 of February with a response requested by 3 of March 125 landowners responded to the survey, giving a response rate of 47%.

Tillväxtreaktion på kvarlämnade träd i Hagners "Naturkultur" försök :

The primary goal of this study was to investigate how the radial growth of retained trees responds after thinning-from-above. The National Board of Forestry which initiated this study, was interested in whether there were differences in the growth-response between the tree species Scots pine (Pinus sylvestris L.) and Norway spruce (Picea abies (L.) Karst.). Another question of issue was if there were differences in the growth response between trees of different sizes. It is within the framework of the National Board of Forestry?s, Continuous Forests Project that these urgent questions are to be answered.

Stämmer verkligen resultatet? Earnings management och bolagsstyrning i svenska börsföretag

Syfte:Att på den svenska marknaden undersöka effekten av resultatmanipulering, efter införandet av Svensk kod för bolagsstyrning. Metod:Kvantitativ datainsamling använd's för att utföra regressioner del's för beräkning av EM, del's för identifiering av signifikanta förklaringsvariabler. Informationen hämta's bland annat från årsredovisningar, SIS Ägarservice och Datastream. Studien har en deduktiv ansat's. Teoretiska perspektiv:Ett antal bolagsstyrningsteorier har behandlat's rörande agentprincipalförhållanden, institutionellt ägande samt separation av ägande och kontroll.

Säkerhetsegenskaper hos en rymdreaktor

A Monte Carlo simulation of the ELECTRA reactor using (U,Zr)N fuel and a liquid lithium coolant is performed using the Serpent simulation code. The results show a reactor with a total reactivity coefficient of the coolant, fuel and material expansion that is strongly negative. These properties make the ELECTRA reactor a good candidate for a safe space reactor that could be used for propulsion of manned and unmanned space vehicles to Mars and other parts of our solar system..

The role of FGFs in the elicitation of different cellular responses

Fibroblast growth factors are signaling peptides that controls important cellular processes such as proliferation, differentiation, migration, adhesion and survival. Through binding to different types of receptors on the cell surface, these peptides can have different effect on the target cell. Which effect that is achieved depends on many factors. Thus, each of the 24 known FGFs different biological responses. The FGF receptors (FGFR 1-4) initiates different intracellular pathways which in turn leads to different biological responses.

HelpSeat

The Smart Grid technology has during the last decade been established as a way to create a greater flexibility on the electricity grid that will be needed as the development moves towards an increased share of renewable primary energy sources in the electricity production. One part of the Smart Grid technology is the ability to shift loads in time, to adapt to either price or emissions, known as Demand Response. This project, which was conducted at KTH in collaboration with the consulting corporation Capgemini, examines the economic, environmental and social aspects of the Demand Response technology. In the project, three household products are used in a model that derives the potential savings in costs and emissions of CO2e. The results show that the actual savings measured in SEK are small, but that the savings measured in percent can be as high as 20 percent. Reduction of CO2e emissions is slightly lower.

"Du pratar som dom i Sommarpratarna" : Om gymnasieelevers respons på argumenterande tal och attityder till respons

The aim of this study is to investigate oral peer review on argumentative speech and to study the attitudes towards this peer review. The investigation was performed in an up-per secondary school class, and it focused on the different types of oral responses students give each other. In addition, the study investigated in what way the students experience this type of peer review. The results show that students reflect on form and performance as well as content, but they place more emphasis on form and performance than content. Students are positive about peer review and its importance for their progress.

Sjuksköterskors upplevelser av att vårda äldre personer som uppvisar beteendemässiga och psykologiska symtom vid demenssjukdom : en intervjustudie

The aim: was to describe and compare a group of experts and critical care nurses' agreement in detecting delirium in intubated, ventilator treated patients with sedation / analgesia, before and after an in house training intervention with the instrument Confusion Assessment Method for the Intensive Care Unit (CAM-ICU).Method: A quasi-experimental study, one group pretest - posttest design. A convenience sample of 17 critical care nurses in a general intensive care unit included. To detect delirium the instrument CAM-ICU was used, 21 paired tests before and 22 after an educational intervention.Main Results: The results showed that after an in house training intervention sensitivity and kappa coefficient improved of the characteristic 1 "acute onset and fluctuating course," an improvement that was significant. In other features, and overall values were signs of numerical improvement and deterioration in sensitivity, specificity and kappa coefficient but no significant change.Conclusion: Implementing a new instrument for detecting delirium in clinical practice requires education and follow-up. A small sample of critical care nurses with varying ability to use the new instrument and the fact that patients' status may change rapidly making it difficult to draw any conclusions from this study.

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