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.

This degree project documents the meeting of four high-school students with working life before and during the practical training period, which is a mandatory part of the Swedish media curriculum. We looked into practical training, which we qualify as the crossroads between school and working life, from a student?s perspective. We chose to approach the problem theoretically via hermeneutics and we used the case study method for our field research. The foundation of our pre-understanding of the media curriculum?s practical training period lays on previously published research, the study of specialist literature, own experience gained during practical training and teaching experience at high-schools as well as a pre-study we carried out.

To increase the understanding of how individuals total life situation affects their stress level and health has lately more frequently been discussed in different contexts. Furthermore, it is important to have knowledge of power structures that exist under given circumstances in a society to get an increased understanding of how to structure the health promoting work to get the highest possible benefits. People?s work life is essential to their health, since we spend a lot of time at work. The aim of this study was to find out which factors that relate to nursing staff?s health and stress level from a general perspective.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

Abstract In high voltage substations there is an increasing demand for computerized equipment, and automation of operation and supervision. The future primary equipment will provide the possibility to collect more information and to provide better control for improved effectiveness. Since ABB has got a large customer target, each product must be custom made to fulfil the customers (often from different countries) demands. Later these products will be configured by engineers who may not be familiar with the tools used at ABB. This is a very expensive and time consuming.

The aim of this master thesis is to examine high school students? understandings and experiences of gender equality and to critically study the formulations and the basis of the project from Save the Children Sweden which are the basis for this master thesis. By using critical discourse analysis and gender theories the formulations and basis of the project and the interviews has been analyzed. The analysis of the project showed neglect for intersectional perspectives and taken for granted hidden opinions about masculinities and femininities. The interviews have been conducted with four high school students, and the students felt that they attend schools which are equal between genders.

The aim of the present study was to investigate response time variations in tasks for assessment of high level language functions and how response time is related to education, age and gender. Response time is defined as the time to complete a task after it has been presented. 103 subjects, aged 20 to 80 years, were tested with the Assessment of Subtle Language Disorders, Sentence analysis and Morphological completion. The subtest Comprehension of ambiguous sentences showed the longest response time and Morphological completion the shortest. Correlations were found between increasing age and longer response time for Comprehension of metaphors and between education and response time for several subtests.

The main purpose of this study is to examine if variations in voter turnout for the European Parliament elections in each member state is affected by the rate of national party polarization on the EU-dimension of party politics. The theoretical background assumes that a high level of polarization generates higher voter turnout since more alternatives are presented to the electorate. This makes it easier for the electorate to find a party that represents their preferences. This will, in turn, increase the likelihood that they will participate in the election.This study uses a research design based on a quantitative analysis with data from each member state, except those with compulsory voting, in the European Parliament elections of 2004 and 2009. The results of the analysis indicate a relationship between high levels of party polarization and lower turnout in the European Parliament election.

This Master?s thesis investigates user education at high school libraries. The aim of this study is to examine user education and the educational approach that librarian?s experience in their teaching. The method used for the study is qualitative interviews with seven high school librarians.

Recent studies have reemphasized the importance of competition in democracy. An ideaoriginating from Weber: that demoeratic competition leads to more qualified leaders, has been resurrected. Research shows that democracies are more Iikely to elect leaders with a high leve l of education, and with in demoeratic states stronger competition correlates with elected politicians with higher education, more political experience and higher previous income. This study researehes whether the earrelation between greater competition and electedcandirlates with higher "Curriculum vitae-qualities" holds between electoral systems. Does a more competitive electoral system elect candirlates that score higher on such measures? Using education as a proxy forthese qualities the study traces different outcomes on education in a mixed electoral system, camparing the majoritarian (more competitive) part of the electoral system with the prop011ional (less competitive) part.

This study aims to determine whether pupils, students and teachers at various music schools feel that there is a difference in status between different music styles/genres, and if this has an impact on the individual level. The survey was conducted with a digital survey that was e-mailed to junior/high schools with music profile in the Stockholm area and to all the teachers and students at the Royal College of music in Stockholm (KMH). Due to low participation by students and teachers from the junior/high schools the students and teachers of KMH became the main object of the study. The results shows that a majority of the main group of this study feels that there is a difference in status between different music styles/genres. The study also shows that half of the participants believe that the difference in status affects them on an individual level.

Obese horses with insulin resistance are often also afflicted with laminitis. Horses with these symptoms are given the diagnosis equine metabolic syndrome (EMS). Signs of insulin resistance are excessive accumulation of adipose tissue on the neck, around the withers and on the dorsal area of the hindquarters. Insulin resistance means that the function of insulin is defective and does not stimulate glucose uptake by the cells in the body in the correct way. This will result in an increased insulin release.

SAPA´s resource of waste heat is the basis for this thesis to investigate the possibility of energy assets in their cooling water and possible uses for it. The energy in the waste water is greater than the current need which has three uses which are (1) heating the factory, (2) converting liquid propane to propane gas and (3) local domestic heating. The average energy load that is available is 1, 7 MW and the average temperature in the cooling water is 41°C. The total energy load at dimensioning out side temperature is approximately 1,6 MW for the three current uses. The temperature is currently too low to be used directly in the existing systems so an upgrade is needed.

The use of combi-drilling during spring tillage has become very common in southern Sweden in recent years. Combi-drilling leads to fewer passes on the field and better plant nutrient utilisation. An example of a combi-drill is the Väderstad Rapid, which is very widely used in spring tillage in southern Sweden. The Rapid has separate fertiliser and seed coulters, which means that the draught requirement is relatively high. It thus requires large, heavy tractors, which compact the soil and are comparatively expensive to buy and run. A few years ago the Finnish combi-drill Tume Nova Combi came onto the Swedish market.

The purpose of this literature review was to describe if the nutritional balance of the fats, carbohydrates, proteins and fibers can lead to weight reduction and to improve glucos-/blood lipid for individuals with obesity and type 2 diabetes. The method used was a literature review. Twenty-two scientific articles were chosen, which were consistent with the study purpose and questions. The articles were selected based on searches in the Medline database by PubMed. The keywords used were type 2 diabetes mellitus, diet, obesity, comparative, fat, carbohydrate, low carbohydrate, high fat and saturated fat.