Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

AbstractTerrace III in the Birka Garrison. An analysis of function based on artifact quantification and find preparation. This paper deals with Terrace III in the Garrison of Birka, Uppland, Sweden. The main purpose is to investigate the function of Terrace III. The analysis consists of two parts.

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

SAMMANFATTNINGIntroduktionKommunikationen i ett vårdteam har stor betydelse för samarbetet kring en skadad patient. När kommunikationen brister kan det leda till sämre omhändertagande av en traumapatient. Ledaren för teamet har en betydande roll för teamarbetet. På Försvarsmedicincentrum i Göteborg tränas teamen med medicinsk simulering med fokus på teamarbete.SyfteSyftet var att undersöka hur kommunikationen erfors och påverkade samarbetet inom teamet under en medicinsk simuleringsövning.MetodFokusgruppintervjuer genomfördes av teamen efter en övning i medicinsk fullskalesimulering. Frågorna var semistrukturerade.

Surgical site infections are a recurrent problem in veterinary medicine. A 2-5 % infection rate in clean surgery has been reported. During the last years the increase in methicillin resistant staphylococci has also taken its toll on veterinary medicine, demanding a stricter hygiene and antibiotic regime. The 2008 outbreak of methicillin resistant Staphylococcus aureus (MRSA) at the University animal hospital, Swedish University of Agriculture indicated that that the MRSA problem was now a real, possibly zoonotic problem.Since the first dog, in Sweden, was diagnosed as a carrier of methicillin resistant Staphylococcus pseudintermedius (MRSP) in a study in 2006, the infection rate by this bacterium has increased. In 2009 (January 1st - December 2nd) the National Veterinary Institute (SVA) has identified 58 samples as MRSP positive.

This thesis has been carried out in collaboration with two students at the Department of Dental Medicine at Karolinska Institutet in Stockholm, Sweden. The aim of this project was to construct a computerized decision support system to facilitate diagnosis of changes in the Oral Mucosa using information collected by the above mentioned students. A program which poses specic questions to the user was constructed with the Java programming language. Depending on how these questions were answered, one or more possible diagnoses were presented by the program. In order to conclude whether or not this program was of any use in terms of time savings, a series of tests were run and timed both when using the program and when not.

Högfungerande autism eller Aspergersyndrom utgör den största gruppen inom autism spektrat. 4 av 1000 grundskolebarn räknas ha syndromet. Svårighetsgraden varierar från att vissa barn kan klara ett ganska normalt liv till att andra barn behöver omfattande hjälp. Forskningen har visat att autistiska barn ofta har en bristfällig sensorisk integration av sinnesintryck och bl a från vestibulära sinnet. Av barnen med diagnosen autism spektrum räknas c.a 80-90 % ha sensoriska problem.

The purpose of this project is to examine students' pespectives on quality in teaching. The characteristics that are described to denote a 'good' and 'less good' teachers are linked to ideas about types of corresponding leadership styles in the classroom. The report is based on surveys of students in Upplands-Bro high school outside Stockholm. In order to get better insight and further knowledge of the subject, the student accounts have been related to current discussions in the literature about good leadership and teaching quality.Following the methodology of grounded theory a pilot study was constructed to design the research instruments. In the pilot study I collected students' perceptions on quality-related categories in teaching and leadership which then formed a bases for a survey which was distributed to a larger student sample. The survey includes questions that relate to the middle order, which is based on three criteria that make up the characteristics of a 'good'/ 'less good' teacher and the leadership style that suits students descriptions of good teacher characteristics.The results of the study show that a good teacher should have subject knowledge, be good at writing and illustrating the curriculum on the whiteboard and explain and clarify their instruction through good communication.

For many decades the increase in traffic volume, expansion of highways and infrastructure has lead to an increase of wildlife vehicle collisions which are unfortunately very common in many countries today. They cause great deal of material damage and even kill humans or wildlife. Measures in the form of warning signs, under- and overpasses and fencing have been implemented for a long time with the help of observation by hunters and collisions sites. However this study focuses on the moose?s perspective and the variables that, both spatially and temporally, could have an effect on why and when moose are close to certain types of roads.

The aim with this study is to investigate the market reactions to announcements of special dividends and redemptions in Sweden and thus if these announcements can signal information. This study is an event study, where the event is the day of the announcement of a suggestion regarding issuance of special dividends or redemptions. The abnormal returns were estimated for two samples with the market adjusted returns model, one including special dividend announcing firms and the other redemption announcing firms. The signalling hypothesis and the hypothesis of a tax induced clientele effect are the most important hypotheses for this study. The efficient market hypothesis is another theoretical base that may explain the market reactions to the studied announcements, especially the pre-announcement activities that may occur.

Abstract This paper discusses protectionism of intellectual property rights in general and the conflict between large pharmaceutical companies? rights to patent and developing countries? rights to cheap generic preparation in particular. The essay focuses above all on HIV/AIDS medicine. The description tries to give an image of the different interests that collide and why they collide. The different actors are above all the pharmaceutical branch, including researchers, inventors and salesmen with their economic interest of revenue, and the population of the development countries and their pressed situation considering the great need of medicine.

Sahlgrenska Academy at University of GothenburgDepartment of Clinical NutritionAbstractTitle: The effect of nutritional treatment on functional recovery after stroke, a systematic reviewAuthor: Ingrid Blankenau and Amanda LindbladSupervisor: AnneMarie GrönbergExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTS Type of paper: Examination paper, 15 hpDate: April 13, 2011Background: Every year 30 000 people in Sweden suffer from stroke. This costs society about twelve billion SEK. Many stroke survivors experience functional impairment which may lead to difficulties for them to meet their nutritional needs. Nutritional treatment is important in the recovery process after stroke as malnutrition increases the risk of complications.Objective: To investigate the possible effect of nutritional treatment on functional recovery after stroke.Search strategy: The search was conducted in the databases PubMed, Scopus and Cochrane by using the English keywords stroke, nutrition, rehabilitation, functional outcome, recovery, acute stroke, ischemic stroke, ischemic acute stroke, nutrition therapy, brain hemorrhage, functional recovery and nutritional rehabilitation.Selection criteria: Studies published before 2001 conducted on human subjects who suffer from stroke where they measured functional capacity and did a nutritional intervention, written in English, Swedish or Norwegian, and did not have to be requested from the library.Data collection and analysis: A systematic search was performed in PubMed. Studies which had an interesting heading were examined and abstract read.

The background for this degree thesis is a need to replace the existing seal used to protect equipment containing secret or sensitive equipment used by Swedish Defence. The target design should satisfy both the need for tamper evidence and reduce Life Cycle Cost. In developing a new design for a seal, additional benefits such as improved logistics support and indication of attack methods such as heat and solvents have been considered.The lack of guiding principles for end users of seals became evident during the interviews. Major concerns for the future are education of users, information about actions if a seal is broken and user liability.The design work was divided into several phases. A feasibility study was performed including investigation of theory of labels, materials and possible technologies.

Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

Den här studien utforskar genom fenomenografins arbetssätt, vad det innebär för rektorer att undervisningen vilar på vetenskaplig grund och beprövad erfarenhet samt hur rektorerna arbetar för detta på sin skola. Skollagen från 2010 har i första paragrafen inskrivet att utbildningen ska vila på vetenskaplig grund och beprövad erfarenhet.  Genom intervjuer har rektorer i gymnasieskolan svarat på vad skollagens nya skrivning innebär för dem. Rektorerna har svarat på vad det innebär för dem att undervisningen på deras skola ska vila på vetenskaplig grund och beprövad erfarenhet och hur de arbetar för att detta ska komma till stånd. En differentierad bild ges av gymnasieskolornas olika förutsättningar att anta denna utmaning. Rektorerna visar på svårigheter med att ge alla elever samma förutsättningar, då bland annat ämne och programtillhörighet ger olika möjligheter.