Inscannad 2008-05-09 pga tekniska problem med ursprungsfilen.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

The construction of buildings and paved surfaces changes the natural water balance.Precipitation generates surface runoff and storm water instead of infiltrating into the soil.Storm water has come to be considered as a major source of pollution in lakes and streams inthe vicinity of urban areas. Reduction of pollutants in storm water is a key action in order toprotect sensitive recipients and maintain high water quality. Storm water is traditionallytransported by storm sewers to the nearest recipient. In recent years the approach to stormwater management has changed; storm water should primarily be disposed of on site, throughlocal disposal of storm water, LOD. LOD is created by a combination of the function ofseveral smaller local facilities and the general sewer system.

Syftet med vår studie är att undersöka hur människor där den kreativa processen är central i sitt yrkesutövande upplever denna process och se om det går att hitta ett mönster. Vi bestämde oss för att ta reda på vad som händer inuti människan runt det kreativa ögonblicket. Vår huvudfrågeställning är: Vad är den kreativa processen? Vi gjorde öppna intervjuer med fem verksamma kreatörer med hjälp av DV-kamera. Vårt resultat visade att det gick att se ett gemensamt mönster i den kreativa processen.

This examination work is the final work in our education to become a Bachelor of Science inMechanical Engineering by the University of Lund.The main purpose with this work has been to develop a new effective material handling system for TPPM AB in Lund since the existing system starts to become out of date. The future system that is going to be installed shall have the capacity to support all machines with unit-, semi- and finished goods during full production. The work has also included studying the possibilities to change the material flow in a positive way between the storage and the production when one is using existing buildings.During our work we have been used a simulation program called AutoMod, performing company visits, interviews and reviewed internal and external information to create a picture of what the best conclusion can be. During the work we have contacted five suppliers to receive system solutions and quotatioris. The suppliers, which have been contacted, are Swisslog, Moving, Rocia, Christensen & Hansen and ABB.

Att vara anhörigvårdare till en person med Alzheimers sjukdom innebär förändringar inom familjen som kan vara svåra att hantera. Sjuksköterskan kan hjälpa anhörigvårdaren att lättare hantera rollen som vårdare genom att ge adekvat information och stöd. Syftet var att undersöka behovet av stöd och information hos anhörigvårdare till personer med Alzheimers sjukdom. Metoden var en litteraturstudie där fyra kvalitativa samt tio kvantitativa artiklar sammanställdes till ett resultat. Resultatet visade på ett stort behov av information och stöd under hela sjukdomsprocessen.

Digital preservation is a relatively new subject to Swedish archives. Alhough computers have been used for a long time, preservation has been made on paper and stored on shelves. These days a lot of cities in Sweden have investigated how to best secure the digital information for the future through electronic archiving, e-archives. One option is to hand in the information as soon as possible, but to let the producer keep the information ownership yet some time. The idea is to let the producers of the information answer questions and hand out material, since they are more competent on their field.

The canine population has during it?s time with humans gone through at least 2 major genetic bottlenecks, the first when it was separated from the wolf, and the second when it was divided into different breeds. Among other things, this has lead to the accumulation of unwanted genes, such as genes causing disease in dogs. One such inherited disease is syringomyelia, which has proven to be more common than expected, especially in certain smaller breeds such as the Cavalier King Charles Spaniel. Syringomyelia in dogs is often a secondary condition caused by the malformation called occipital hypoplasia.

Two different methods for measuring biogas production were used, gas meter and gasbags. The gas meters were electronic and counted each time a certain gasvolume passed through them. The gasbags collected the gas that hade passed through the gas meter until a manual measuring could be done. The two different methods gave the same result for a volume at three liters but for a volume around 0,2 liters they did not. Accuracy and precision for the gasbags was more exact than for the gas meters even if the method was difficult with a lot of different elements that could affect the result.

Background: To maintain or increase the trust in the market, companies can disclose more voluntary information in the annual reports. According to prior research the annual report is the primary source of information for small shareholders and investors. Thus, it is of interest to investigate why companies chose to report the voluntary information inquired by this group. Purpose: We investigate some company-specific factors to decide whether these determine the extent of voluntary information, particularly inquired by small shareholders and investors, in the annual reports of listed Swedish companies. We also aim to discuss underlying causes for our result.

Bakgrund: Hjärtoperationer förekommer över hela världen. Förutom den genetiska faktorn så ökar antalet insjuknanden delvis på grund av välfärdssamhället. Studier har visat att personer med hjärtsjukdom upplever ökad oro vid vardagliga aktiviteter. På grund av oron är informationen som ges till patienter mycket viktig. Syfte: Belysa patienters upplevelser av information inför planerad hjärtoperation.

Information ska ses som en integrerad del i god omvårdnad av den patient som befinner sig i det akuta skedet av en hjärtinfarkt och är en förutsättning för en god vård. Sjuksköterskans bemötande och kommunikation är en viktig del i omvårdnaden av patienten. Det är av betydelse att sjuksköterskan har en förmåga att förmedla kunskap, förståelse under de stressade förhållanden som ibland kan råda på en akutmottagning. På så sätt ges förutsättningar för att patienten att kunna vara delaktig och ha inflytande över sin egen vård och behandling. Syftet med studien är att belysa informationens betydelse för patienten i den akuta fasen av en hjärtinfarkt.

The aim of this study has been to examine how people with the chronic disease diabetes are seek-ing information about their disease. The study also look at the sources, which are mainly used, and the information behavior of the participants in this study. Especially in diabetes health care the idea of empowerment is central, which means that the patients need a lot of information to get know-ledge and become empowered. The study also examine the public library as a resource of health information, and for that purpose an examination of the OPAC catalog in two public libraries has been done, using the word ?diabetes? to illustrate the literature and other medias related to di-abetes.

This report is the documentation of a project in the education Master of Science in Mechanical Engineering. The project was carried out at Alfakonsult AB. The purpose of the project was to map out the transference of information between the different operators in the supply chain of medicine in Sweden and to analyse this in order to reduce lead-time and the total throughputtime. The supply chain of medicine in Sweden consists of producers, distributors, one wholesaler, prescribers and patients. The mapping of the transference of information showed that most operators in the supply chain have done well introducing technical aids to facilitate the transference of information.

Bakgrund: Cirka 50 000 svenskar insjuknar årligen i cancer. Cancerbeskedet påverkar såväl den sjukdomsdrabbade som de närstående. Därför är det viktigt att tillräckligt känslomässigt stöd och information ges även till de närstående. Syfte: Syftet med denna studie är att belysa närståendes behov av information och känslomässigt stöd då anhörig drabbats av cancer. Metod: Studien bygger på fem artiklar med kvalitativ forskningsansats och två artiklar med kvantitativ forskningsansats.