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 main topic of this thesis is to evaluate the impact on the usability of web pages when using responsive web design, a concept for developing web pages whose design adapts to the screen size being used. This is done by creating a responsive prototype based on an existing web site. A number of usability tests are conducted on the two versions of the site in order to compare the time to complete the tests and to observe the behaviour of the test participants. The tests are conducted on desktop as well as on mobile devices with varying screen size.The number of test participants was relatively low, and so the quantitative result is not statistically valid. However, the conclusion is that the most effective combination is to use either of the sites on desktop format.

Syfte och frågeställningar: Syftet i den här studien har varit att undersöka hur fysiologiska och upplevelsebaserade variabler skiljer sig vid känd, okänd och oväntad arbetstid samt i förhållande till mentala färdigheter. För att uppnå syftet undersöktes följande frågor. Hur påverkas fysiologiska och upplevelsebaserade variabler vid känd, okänd och oväntad arbetstid? Vilket samband finns det mellan mentala färdigheter och de fysiologiska respektive upplevelsebaserade variablerna?Metod: Avsikten är att upprepa tidigare studier men med nya parametrar. Testpersonerna var uthållighetstränade (57,1 ml/kg/min ±3,7SD) män med en medelålder på 37 år (±3,8SD).

Idrottsrörelsen är den största och mest livskraftiga folkrörelsen i Sverige. Prestationsförmågan och kraven har ökat inom idrotten och det pågår en ständig jakt efter nya talanger. Många, oavsett idrott, tränar väldigt mycket och på ett likartat sätt, men får sällan någon feedback på träningseffekten. Fysprofilen kan hjälpa till att optimera och styra träningen rätt genom att identifiera varje individs fysiska förmåga. Löp- och snabbhetskraven i lagsporter karaktäriseras mer av riktningsförändringar än av löpning rakt fram.

The smartphone is part of our daily life. Smartphone users type on a screen area that is no larger than the palm of a hand. To help with this endeavor the software known as AutoCorrect was created. However little is known about how AutoCorrect actually change the language and if AutoCorrect users at all perceive the impact it has. This study aims to find out if our test subjects are aware of AutoCorrect?s presence and how much it influences them.

The Swedish regions are new phenomena, from the start from the new regionalism which started in the 1980´s. The purpose of the thesis is to analyze Region Skåne and Västra Götalandsregionen to come to a conclusion which model of region they are and want to be by using theories of regional identity and identity of politics and see similarities and differences. My research question is: Which of cultural, administrative and functional region are Region Skåne and Västra Götaland striving to construct?   The methods I have used are qualitative text- and content analysis to analyze the regions, by using theories about regional identity and identity of politics. Furthermore, I am using some statistic from SOM-institutet to analyze the regional identity in the regions.   The result show that Region Skåne is constructing a cultural region, because of their strong regional identity and that the politicians are using identity of politics to combine the citizens.

The last decades the increased computerisation at the places of work has led to new physical loads in the working life and new demands on the working environment. The widespread usage of computers in the working life has led to more sedentary work and less daily movement.The purpose of the thesis is to develop a new product to a concept that in a low intensive and healthy promotional way will activate the body. The product will make a combination of healthy promotion activity and work during office hours possible and primary aims to those with a sedentary office work, which leads to that the body don´t get to be activated in the extent needed.Information has been gathered from studies already made in this area, interviews plus a study and an experiment. From the gathered information concepts and functional solutions has been generated and evaluated to result in a product concept.The thesis has resulted in a concept that consists of a work place unit where the user walks on a treadmill and works at the same time.A general conclusion which can be drawn is that the majority of persons that tested to walk and simultaneously work with a computor on the treadmill found this way of working attractive. Many were positively surprised and said that they would use such an physically activating work place implement if it was available at their place of work..

The aim of this project is to investigate the meeting between the city and the sea and tolook into how that could be developed and made use of. I want to find out how you can increase the availability of a specific place and make it more welcoming, I also want to bring life to an already existing space and create a central meeting place in the city. The purpose is to give form to an esplanade along a dock in the central parts of Kalmar. Starting with an analysis of this public place, I want to create a concept that is close to the existing context and communicates the contrasts or associations between for example: city and nature, artificial and natural and indoor and outdoor. The primary object of the project is to add a welcoming, public place to the city where you on an accessible way canfamiliarize yourself with the meeting between the city and the sea.

In this thesis, the TEI (Text Encoding Initiative) encoding scheme is investigated as a system for storing metadata about manuscript material and 18th century first prints in the Swedenborg Archives at the Swedish Royal Academy of Sciences. The aim of the study is to test the functionality of TEI as a metadata system in cataloguing a special collection. Some criteria of functionality are formulated, and examples of encoded catalogue entries are described and analysed. It is demonstrated how descriptive metadata have been registered within the TEI header, while structural metadata have been recorded within the text element of the TEI file. On the whole, TEI is considered to be a functional tool that matches the present purposes.

Cellulose nanocrystals (CNC) are great candidates for composite materials. The reasons why CNCs are such attractive materials for them are due to their great mechanical properties, high aspect ratio and low density. On the other hand, hydroxyapatite (HAp) is a kind of calcium phosphate and a main component of bones and teeth. The purpose of the present study is to make oriented nano-sized composites with CNC and HAp. Although some researchers carried out to make CNC composites with HAp for biomedical materials, nano-sized and oriented ones haven?t been achieved yet.

ObjectiveThe objective of this study was to investigate the clinical application to use ASSR in anesthetized childrenDesignOne main ambition of the investigation was to compare hearing threshold using ABR with estimated hearing threshold using ASSR. Another aim was to examine if the duration of an ASSR measurement could be reduced by only using the frequencies 1, 2 and 4 kHz and exclude the frequency 0.5 kHz. This is a retrospective study using electrophysiological measurement from a database.ResultResults showed a high correlation between hearing threshold using ABR and estimated thresholds using ASSR, with the frequency 0.5 kHz showing a slightly lower correlation. Result also showed that the test duration was increased when using all test frequencies in ASSR-measurement compared to when 0.5kHz was excluded. ConclusionThe study showed a high correlation when comparing hearing threshold using ABR and ASSR.

The exhaust arrangement on a Scania V8 consists of one manifold at each bank connected to a twin entry turbine (8-2-2). A study in GT-Power has shown improved performance and reduced cylinder to cylinder variations using two manifolds at each bank in combination with a single entry turbine (8-4-1). This thesis work analyses the difference in performance shown in simulation and verify it by engine test.The initial work was focused on simulation in GT-Power. Investigating how exhaust manifold volume and pulses effects the turbine efficiency and the mean effective pressure during the gas exchange. To verify GT-Power simulations four engine tests with different exhaust arrangement have been made.The results from GT-Power simulation indicate that a larger exhaust volume improve the turbine efficiency.

Formulation and testing of a new type of chainsaw lubricantThe company Agro Oil has come up with the idea of developing an environmentally adapted chainsaw lubricant with a new unusual base fluid. A field test with a tree-harvester shows unsatisfactory low temperature properties and high wear. In this work the viscosity, price and pour point of different combinations of the given base fluid and three other base fluids have been investigated. Desired viscosity and price are determined for different formulations. The new lubricants tested show lower pour points than almost all products on the Swedish market.A test equipment has been developed to investigate the wear.

The Anybus CompactCom modules are today using the Anybus NP30 processor. These modules are used for communication between industrial machines and larger network protocols. The communication loads on these systems are increasing every day and the limiting factor for the system is the processor.HMS, the company that develops the Anybus CompactCom, has shown interest for a benchmark test between the old processor and a new processor, ARM Cortex-M3. This project includes that benchmark. To be able to get results that reflect reality a test environment was created to simulate Anybus CompactCom conditions.

BAKGRUND: I andra delar av världen testas den fysiska kapaciteten hos yrkesverksamma poliser regelbundet. I Sverige finns inga tester eller krav på fysisk kapacitet på yrkesverksamma poliser efter genomförd grundutbildning. SYFTE: Att undersöka den fysiska kapaciteten hos poliser i yttre tjänst i Norrbottens polisdistrikt, för att påvisa om det finns ett behov av åtgärder för att upprätthålla yrkesaktiva polisers fysiska kapacitet. METOD: Förfrågan om frivilligt deltagande från poliser i yttre tjänst gjordes till delar ur Norrbottens polisdistrikt. Coopers test 2000 m och Harres test, vilka Polishögskolan använder i rekryteringsprocessen, valdes som mätmetoder.