Sammanfattning Uppsatsens titel: The accruals anomaly in SwedenSeminariedatum: 2007-06-04Kurs: Corporate Finance - Master Thesis BUS860, D-nivå, 10 poängFörfattare: Hedda Giaever, Tobias GabrielssonHandledare: Maria GårdängenFem nyckelord: Accruals, Anomalier, Hedge, Överavkastning, IrrationalitetSyfte: Undersöka om investerare på den svenska marknaden tar hänsyn till att accrualskomponenten av företags vinster säger mindre om framtidig vinst jämfört med kassaflödeskomponenten.Metod: Vi använder pool data för att undersöka de prediktiva värdena hos företagsresultatets olika komponenter. Ett Mishkintest på paneldata används för att undersöka om investerare tar hänsyn till de olika prediktiva värdena hos kassaflöde och ?accruals?. Vi använder slutligen hedge portföljer för att kvantifiera våra resultat. Teoretiska perspektiv: Effektiva marknads hypotesen, Hypotesen om rationella förväntningar.Empiri: Poster från balansräkning samt avkastningsdata är hämtad från Thomson Datastream.Resultat: Accrualskomponenten av ett företags vinster säger mindre om framtida vinster jämfört med kassaflödet från den löpande verksamheten.

Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

The objective of this thesis was to investigate factors that influence local government implementation. The study is a comparative case study between two local governments in Sweden; Hässleholm and Landskrona. Primarily the thesis aimed to look at the conditions faced by those implementing a new government directive aimed at supporting women who face violence, and their children who bear witness, by focusing on three key aspects for successful implementation: Implementers level of understanding, knowledge and will to implement decisions. Material in the form of documents and 14 interviews with key actors in the two authorities constitute the empirical foundation of the analysis. According to the results, are the two local governments pretty equal in achieving their projectgoal but the local government of Hässleholm had better policy-making, policy-design and policy process.

Att arbeta som sjuksköterska inom intensivvård kan vara mycket stressande. Intensivvårdssjuksköterskor möter ständigt kritiskt sjuka och skadade patienter. Tempot och intensiteten i patientvården och arbetsuppgifterna kan ibland vara överväldigande. Att hantera detta kan ibland vara svårt. Syftet med studien var att beskriva intensivvårdssjuksköterskors upplevelser och hantering av känslomässigt svåra situationer.

The purpose of this study is to investigate four students in grades six by interviewing them. It will find out how they personally perceive their own learning in group work and why they work in groups. In my investigation, I will rely on these two questions:How do my subjects reflect on their own learning during group work?Why do my subjects think that they work in groups?For my study, I selected four students from the same school, two girls and two boys, who are 11 to 12 years old. The interviews were individual because I wanted to get a deeper view of how students perceive their own learning in groups and why they are working with a group of other students.

The purpose of our study was to identify and present experiences encountered by parents with a child with diagnosis. Those narratives are made open for the public. Data has been collected through ten interviews with parents having children with a diagnosis. These interviews have also been complemented by interviews with one child and one youth. The parents and the children who have been interviewed, all have their own stories and experiences of how it is to live with a diagnosis in the family and for all families there are different diagnosis.

My essay is about a dilemma that came up on a preschool that I worked in. My purpose with my essay is to examine and to get an understanding for what children with attachement and separation anxiety goes through, and how a preschool teacher the best way can help them.The background story is about a boy named Sixten (not his real name). When separated from one of the preschool teachers Sixten exhibits a great deal of separation anxiety. In the story I give some clear examples of situations where Sixten displays this separation anxiety. I have in the essay viewed it from different perspectives and I have questioned my own role as an educator, but also my entire team.

From January 1st 2011 the use of Eurocode will be mandatory for all constructionprojects. Eurocode is the common European set of struc-tural design codes which willreplace BKR (Boverkets Kon-struktionsregler). BKR is the Swedish set of structuraldesign codes that was used up until December 31 2010. For consulting firms this willcre-ate a need for them to invest in the standards and in education for thecoworkers. This will involve both time and costs for the company.The purpose and aim of this master thesis is the development of compute examplesand calculations aid by dimensioning with Euro-code.

Abstract Spiritual gardening, historical perspective and epistemology, - how do these concepts connect? A review of the ideologies of four pragmatic growers. The purpose of this thesis is: ? to present an alternative forthcoming perspective on knowledge, that may be of significance for future theories and knowledge about growing and gardening. ? to lift experiences with Nature Spirits into an academic context, that permits us a closer look at the phenomenon. ? to contribute to an academic platform connecting humanistic and natural sciences. The intention of this text is to bridge the differences between the strictly rational traditions of knowledge and those more experience based ones. The thesis wants to show that much can be won if feeling based and mental reflections once again are approached as equal sources of knowledge. The aim is to give an orientation about the subject of Nature Spirits. The interesting fact is not whether (that) one can talk to nature, but how one does it and that more can be understood about nature and the reality that the established sciences study. The form for this study of literature is a describing presentation; to put names on and give wording to the phenomena of Nature Spirits and Plantdevas. The sources of literature are four pragmatic practitioners of spiritual gardening who have written extensively about their own work.

Many persons with long-term illness experience a decline in their quality of life. Perceived Quality of Life is a subjective term based on prior personal experiences and is highly individual. The aim of this qualitative study was to investigate perceived Quality of Life in persons with Multiple Sclerosis and to get knowledge if physical therapy changes a person?s quality of life. Three women and three men with a range of disability were interviewed in depth.

The purpose of this essay was to study factors that influence some youth to use narcotics. I wanted to increase my understanding and knowledge about these factors. I believe it is good to have such knowledge when you are working with youth who are using narcotics but also for a good drug-prevented work. It is a literary study, which covers the most frequently quoted results in the field of research.The questions for my study were:· Which factors influence youth to use narcotics on a individual level?· Which factors influence youth to use narcotics on a group level?· Which factors influence youth to use narcotics on a society level?My conclusion of this study was that youth often use narcotics because of many different factors and it is youth from all social groups in the society who are testing and using narcotics..

The main purpose of this thesis is to investigate hospital librarians understanding of their professional role in working with children. Two different aspects of the professional role were focused on; professional knowledge and ethics. The following research questions were posed: - How do hospital librarians experience their professional role in working with children and young people? - What is regarded as professional knowledge content for hospital librarians in working with children and young people? - How do hospital librarians view ethical aspects in working with children and young people? The issues have been addressed through qualitative interviews with seven hospital librarians. We have used phenomenography which is both a set of theoretical assumptions and a methodology.

The purpose of the study was to describe the patients? perception of and the dental hygienist students? knowledge regarding bad breath (halitosis) in a University educational clinic in Kristianstad. The study is based on a waitingroom survey (n=100), and a studentpoll (n=40).The result of the patientpoll showed that 58 % felt that they rather would not talk about bad breath, and that 44 % found it that embarrassing to talk about. However 81 % experienced that they were bothered by bad breath from other people. The majority 98 % felt that it was important to smell good from the mouth and 90 % would appreciate if someone could spoke to them that they had bad breath.

Abstract: The purpose of the study was to analyze the experience of being a woman diagnosed with ADHD as an adult. Another aim was to analyze how the women think itwould have influenced them, if they had been diagnosed during childhood.In the study, with a qualitatively approach, three women diagnosed with ADHD were interviewed. The data was analyzed with qualitative content analysis.The result shows that the women perceived affirmation when they received their diagnosis but they also pointed out that they had wished to receive the diagnose during childhood to avoid unnecessary suffering.The conclusion of the study was that it is essential to, as early as possible, follow up deviances in children and adolescents. Therefore, there is a need for more knowledge of how symptoms of ADHD in girls present itself.It is reasonable to believe that if healthcare and school have increased knowledge of symptoms of ADHD in girls, then these girls would be diagnosed at an earlier time.Keywords:ADHD,women,girls,treatment,self?esteem.

This study is about how school counselors in Kalmar County view the need for a pupil curative work online, what they believe are ethical aspects to be considered in social work online and if they feel they have sufficient training to conduct pupil curative conversations online. The aim has been to make contact with universities in Sweden to see if they have elements of social work education that lectures a social work online.The study is based on semi-structured interviews with school counselors in Kalmar County. The majority of the interviewed school counselors lacked the knowledge and experience of a student curative work online but some had discussed this phenomenon at work. One counselor worked daily with a pupil curative work online. The intention of interviewing universities to investigate whether there are elements of social work education that addresses a social work online defaulted unfortunately because they choose not to participate in the study.The main conclusion of our study is that school counselors consider themselves lacking sufficient knowledge to conduct pupil curative conversations online.