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.

ABSTRACT The persons whom the authorized nurse encounters in hospital wards and nursing homes are in great extent elderly persons. According to Wasserman (2000), about 30 to 40 percent among these, show signs of depression. To be aware of the signs of depression, and how an authorized nurse can support the patient is therefore of great value. The introduction to this study describes the symptoms of depression and how depression in elders is expressed. It also describes treatment possibilities and nursing aspects of concern.

ABSTRACT The persons whom the authorized nurse encounters in hospital wards and nursing homes are in great extent elderly persons. According to Wasserman (2000), about 30 to 40 percent among these, show signs of depression. To be aware of the signs of depression, and how an authorized nurse can support the patient is therefore of great value. The introduction to this study describes the symptoms of depression and how depression in elders is expressed. It also describes treatment possibilities and nursing aspects of concern.

ABSTRACT The persons whom the authorized nurse encounters in hospital wards and nursing homes are in great extent elderly persons. According to Wasserman (2000), about 30 to 40 percent among these, show signs of depression. To be aware of the signs of depression, and how an authorized nurse can support the patient is therefore of great value. The introduction to this study describes the symptoms of depression and how depression in elders is expressed. It also describes treatment possibilities and nursing aspects of concern.

This report reflects an examination work performed for Getrag All Wheel Drive AB during the spring of 2005. Among the companies range of products there exists some concern regarding the amount of clamping force and friction on bolted joints caused by the assembly torque.The aim of this project has been to determine if there is a simple way in which to identify and then practically apply testing methods for clamping force and friction through utilization of existing testing equipment.Three separate methods of clamping force and friction determination have been tested in rear drive unit, RDU, at a 30 Nm assembly torque. A fourth and final method, screw elongation with ultrasound, has been used as reference. The methods are:?Torque-Tension test.?Screw elongation with micrometer.?Joint stiffness test.?Screw elongation with ultra sound for reference.The results from tests can be viewed in table below.MethodTorque-TensionMicrometerCs=318 kN/mm Assembled with torque wrenchMicrometerCs=318 kN/mm Assembled on lineUltra-soundCS=311 kN/mm Ultra- soundCS=318 kN/mm Joint stiffnessTheoreticalClamping force-21,8 kN17,6 kN17,3 kN17,6 kN17,1 kN17,3 kNFriction-0,110,1470,1530,1470,1520,149.

The purpose of our master thesis was to investigate how a multicultural society is reflected in childrens books picture books, books for children and young people, published in 2002. We found this issue interesting since children of today experience a change in society, where people of many ethnicities, cultures and religions live together to a greater extent than before. Since children in their everyday life are exposed to these different cultures, we think they also should be exposed to them in the books they read. In order to enhance an understanding of why such books are important to children, especially immigrant children, we have in our thesis included a passage with childrens linguistic development, identification and stereotypes. Other passages concern libraries and their roles in a multicultural society.

Huvudsyftet med denna studie är att belysa utvalda lärares och föräldrars perspektiv på hur föräldrasamverkan implementeras i deras aktuella grundskolor. Varierade aspekter till varför detta samarbete är väsentligt beskrivs i relation till den aktuella forskningsfronten. Grunden till examensarbetet är en kvalitativ intervjustudie med sex föräldrar och fem verksamma lärare i en kommun i mellersta Sverige. Lärarna är verksamma på skilda skolor i kommunen med omnejd, med elever i olika grundsko-lestadier, varav en är högstadielärare. Föräldrarna har ett till fyra barn, där de som är i grundskoleålder är mellan sju och sexton år, även här på varierande skolor.I den tidigare forskningen har det bland annat framkommit att föräldrasamverkan eller ett samar-bete mellan hem och skola gynnar barns skolgång.

Bakgrund: Diabetes typ 1 ?r en l?ngvarig sjukdom som kr?ver omfattande egenv?rd f?r att undvika komplikationer p? l?ng och kort sikt och f?r att ha en god livskvalitet. Traditionellt har synen p? patientutbildning varit att kunskaps?verf?ring fr?n v?rdpersonal till patient resulterar i ett l?rande och d?rmed i god metabol kontroll. Nyare forskning visar d?remot vikten av att f? bearbeta de emotionella aspekterna, att kunna acceptera sjukdomen och integrera den i livet.

This paper aims to outline leaders' experiences of managing consultants from their company's performance management system. The study was conducted by qualitative interviews with senior managers and HR professionals within a management consulting firm. The aim was to describe the company's performance management system, their consultants and the challenges of leading in this context. The theoretical framework consists of previous research in leadership, performance management and management consulting. Within these research areas the authors identify a knowledge gap in leaders' perspectives on managing top-talents with performance management systems in the management consulting industry.

The current trend towards globalisation and democratisation has made the theories of politics in pluralistic societies, and how to make them work, of particular interest and concern. Lijphart's theory of consociational democracy is an important influence in this field. At the same time the importance of civil society in transition studies and democratisation processes has been reinforced over the last thirty years. However, the complex political situation that plural societies face, creates obstacles for a healthy civil society. This thesis is based on a case study of Lebanon, a country with deep ethnic divisions and a government that resembles a consociational democracy.

ABSTRACT The persons whom the authorized nurse encounters in hospital wards and nursing homes are in great extent elderly persons. According to Wasserman (2000), about 30 to 40 percent among these, show signs of depression. To be aware of the signs of depression, and how an authorized nurse can support the patient is therefore of great value. The introduction to this study describes the symptoms of depression and how depression in elders is expressed. It also describes treatment possibilities and nursing aspects of concern.

ABSTRACT The persons whom the authorized nurse encounters in hospital wards and nursing homes are in great extent elderly persons. According to Wasserman (2000), about 30 to 40 percent among these, show signs of depression. To be aware of the signs of depression, and how an authorized nurse can support the patient is therefore of great value. The introduction to this study describes the symptoms of depression and how depression in elders is expressed. It also describes treatment possibilities and nursing aspects of concern.

ABSTRACT The persons whom the authorized nurse encounters in hospital wards and nursing homes are in great extent elderly persons. According to Wasserman (2000), about 30 to 40 percent among these, show signs of depression. To be aware of the signs of depression, and how an authorized nurse can support the patient is therefore of great value. The introduction to this study describes the symptoms of depression and how depression in elders is expressed. It also describes treatment possibilities and nursing aspects of concern.

ABSTRACT The persons whom the authorized nurse encounters in hospital wards and nursing homes are in great extent elderly persons. According to Wasserman (2000), about 30 to 40 percent among these, show signs of depression. To be aware of the signs of depression, and how an authorized nurse can support the patient is therefore of great value. The introduction to this study describes the symptoms of depression and how depression in elders is expressed. It also describes treatment possibilities and nursing aspects of concern.

Bakgrund Arbetsterapeuter har en central roll i ryggm?rgsskadade patienters str?van mot ett meningsfullt aktivitetsliv. Ungef?r 330 personer per ?r f?rv?rvar en ryggm?rgsskada i Sverige. En ryggm?rgsskada p?verkar funktionen nedanf?r skadest?llet och aktivitetslivet f?r?ndras.