This paper replicates a test performed by Burgstahler and Dichev (1997), which identifies a kink in the Frequency distribution of earnings for companies listed on American stock exchanges. Their claim, that the kink is evidence of earnings management, has however been dismissed as a methodical consequence. To address this concern, this paper not only replicates the test in general, but also performs tests on a split sample, where founding family-owned companies are separated from the others, since earlier research has shown that founding family ownership is correlated with less earnings management. The results are in line with the findings of Burgstahler and Dichev, with a significant kink in the Frequency distribution in the general test. The findings also show that the significance of the kink increases in the non-family-owned sample, while it disappears in the family-owned sample.

The purpose of the thesis is to demonstrate how high frequency trading affects the stock market. The growing high frequency trading is affecting the game plan on the financial markets and concerns have grown about the high frequency users intentions with their business. It is difficult to receive an overall picture of the subject because the lack of previous research and even the research that exist do not show the entire picture. The thesis contributes to the research through a comprehensive picture of the present debate as well as the previous research through a literature study. Our results showed that high frequency trading provides liquidity to the market, there is a statistical connection between high frequency trading and volatility, no price manipulation is being used and there is a need for a supervision of the high frequency trading..

The aim of this study was to describe preferences of geographic direction of ten, oak-living epiphytic lichen species and how they responded to sun exposure, nearby bushes and trees, bark fissure depth and circumference. The frequency of every species was recorded in arcs of ten degrees around the tree at a height of 130 to 180 cm above the ground. An estimation of the amount of every species in every arc was also recorded. To analyse how the distribution of the lichen species responded to the different factors their concentration for every tree was plotted against the four factors. The distribution of Cliostomum corrugatum had a positive response to high sun exposure and a negative response to a thick layer of bushes and trees.

Mass distribution with techniques as multicast and peer-to-peer are becoming increasingly important in the Internet. Today the distribution of sound and video over Internet, so called streaming media, is static due to the unicast method. This results in a linear increase of distribution costs and therefore no conditions for commercial scalability. This thesis describes why multicast may be the only scalable alternative for commercial mass distribution of streaming media over Internet. Mass distribution through peer-to-peer technology promises a lot but is fronting a couple of great challenges, for example asymmetric bandwidth, locality and legalization.

Why is the e-revolution of the Swedish film distribution lingering? In attempting to answer that question, this qualitative study depicts the distribution market of Swedish film and its actors. Thirteen interviews with representatives of the industry have been conducted in search of an understanding of the current situation. Two important conclusions are made. One is that the strong interdependency between the actors of film distribution is inhibiting the acting space of those who seek change.

Minimizing power consumption is a critical part of many embedded design projects. Thechallenge is to limit the power consumption of the system and at the same time providesatisfactory service to the user. With regards to microprocessors, the main way of limiting powerconsumption during program execution is to adjust the frequency and the voltage at which theprocessor operates.To enable the implementation of real-time scheduling with support for dynamic voltage andfrequency scaling, an exhaustive study of the Freescale i.MX31 embedded microprocessor isperformed. Specifically, the power consumption relationship to all relevant frequency andvoltage settings is investigated. In addition, to enable frequency and voltage scaling in a real-timeenvironment, a complete timing analysis of proposed voltage and frequency scaling methods isperformed and their suitability for use in real-time systems is evaluated.To integrate voltage and frequency scaling capability into OSE RTOS, a software module hasbeen developed for this operating system.

Cheetahs in the wild are declining due to hunting, lack of prey, exploitation of habitats and loss of cubs to predators. Those are the main reasons to why cheetahs are kept in captivity today for conservation. Many cheetahs kept in captivity are seen pacing ? a behaviour that arise when the animal is prohibited from performing natural behaviours. It is believed to being attributed to a lack of stimulation in the environment where they are being held.

The aim of this study is to examine the word acquisition, focusing on the nouns and word exercises, in two Swedish textbooks for German in the upper secondary school. The chosen method for investigating the nouns was corpus analysis. The noun frequency and distribution in the textbooks were analysed and discussed in relation to research in second language acquisition. The Involvement Load Hypothesis by Batia Laufer and Jan Hulstijn was used to examine the exercises in the textbooks. The study showed that most nouns only occurred once in the textbooks, but the most frequent nouns were well spread in the textbooks.

The technological legacy from the early electrification of the Swedish railroads has resulted in a power grid with a lower grid frequency than the national power grid from which it is fed. Energy transfer between these power grids with different frequencies requires substations, adapting the grid frequency for the rail road power grid. For this purpose, a feeding power grid has been built, stretching across the country from Boden in the north to Tälle/Häggvik in the south.Power transfer in the Swedish power grid results in voltage angle differences which increase with increasing loads and transfer distance. These voltage angle differences are transferred from the power feeding substations to the rail road power grid, will in some extent cause loss of energy due to unwanted power flows from north to south.To minimize the losses due to this phenomenon, a power management system called EFS 132 kV has been developed and implemented. The system minimizes the unwanted power flows and controls the desired power flow for a good distribution of loads between the power feeding substations.This thesis investigates the extent of the transmission losses avoided due to the EFS 132 kV that coordinates the idling angles to a common reference point.The results indicate that EFS 132 kV affects the power flow, especially between the northern substations through an improved load distribution.

Svenska Kraftnät is (together with the other transmission system operators of the Nordic power system) responsible for keeping balance between the generated and demanded power in the Nordic power system. Spontaneous load variations and system disturbances, however, lead to power imbalance followed by frequency variations. The frequency deviations can be limited to an acceptable level by the spinning reserve, mainly by hydro power control. But there are also other system properties which have a great influence on the frequency and system stability. The frequency and voltage dependence of the loads have a direct influence on the power balance.

Sekretessbelagd.

This Master?s Thesis deals with a special problem that may be of importance when planning a frequency hopping mobile communication network. In normal cases the Frequency Assignment Problem is solved, in order to plan the use of frequencies in a network. The special case discussed in this thesis occurs when the network operator requires that the frequencies must be arranged into groups. In this case the Frequency Assignment Problem must be solved with respect to the groups, i.e.

The purpose of this paper is to describe how the workgroup and I developed and construc­ted an Intranet at Pharmacia & Upjohn, Helsingborg. The Intranet was constructed by the help of WWW-technique. The intention was to increase and improve the distribution of infor­mation in the large company. Some of the employees were interviewed and asked what they could gain by using the Intranet for information distribution instead of the usual papers. They also got a chance to tell us what they thought about the whole idea with the Intranet.

This project was started within the Market-Design programme of Elforsk, with the aim of developing representative test systems of Swedish distribution networks. Using such test systems as a basis for reliability and customer interruption cost calculations makes it feasible to analyse the network tariff regulation of Swedish power  istribution companies. In particular, it enables studies of the incentives for companies to invest in system reliability. Until now, the available test systems are either not representative of Swedish conditions, or too small in scale and limited in function.Within this project we have created two test systems. In order to represent the diversity of actual Swedish distribution networks, we have created one test system for urban environments and another for rural environments.

A pilot study conducted on four patients, which we received from the Sahlgrenska University Hospital, who were all potential candidates for a cochlear implant. We fitted our test subjects with a pair of frequency compressing hearing aids called Phonak Naida V SP during the study and let them evaluate them for about seven weeks. Measurements made with monosyllabic words throughout the study showed significant differences in speech perception (p?0.05) compared to their regular hearing aids in 3 out of 4 cases. De-activation of the frequency transposed function showed significant decreases in 3 out of 4 cases compared to when it was activated.All test subjects were satisfied with the new hearing aids and chose to keep using them at the end of the study..