This paper presents the results from an osteological method study of the Ringsjöholm fishbone material. Ringsjöholm is located in Scania, southern Sweden and is 14C dated to 5960-5200 B.P. The aim of this paper is to critically analyse methods used on fish bone material in estimations of season. Three different approaches were used to estimate the fishing season at the Ringsjöholm settlement; 1) identified species, 2) size estimations of the pike based on Enghoffs (1994-95) regression formulae of os dentale, and 3) growth rings of the pike vertebrae.The identified species and the size estimations of the pike points to the fishing being active both during spring and summer. Growth rings analysis of the pike vertebrae didn?t give any quantitative results because of fragmentation.

AimThe purpose of this study is to analyze factors that affect the price on tenant-owner apartments in the central parts of Uppsala. Special attention is put on analyzing how the monthly fee and the location affect the price. The hypotheses are that the monthly fee and the distance to the central part of the city have a negative effect on the price. A number of additional price affecting factors was taken in consideration during this study.MethodThis study is mainly based on data supplied to us by Mäklarstatistik. The supplied data consists of information about tenant-owner apartment sales in Uppsala during a year under 2008 and 2009.

In a time when economic crises relieving one another, it is especially interesting to study how companies choose to finance their operations. Since there is a lack of studies that include banks, and their capital structures, with the rest of the finance market, it is uncertain whether the theories of capital structure are applicable. Therefore, this essay aims to study whether there is any correlation between the two variables debt-equity ratio and return on equity (ROE) for Swedish corporations on the finance market.In accordance with the theorems that the professors Modigliani and Miller filed, in 1958 and 1961, which describes a clear link between debts, increase corporate value through the tax shield and indirectly increased yields. Although these theorems are the foundation of the modern research they focus on perfect markets. Therefore, this paper has also chosen to place great emphasis on theories such as Trade-off and Pecking-order.

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

SammanfattningDenna uppsats undersöker möjligheterna att bedöma en akties framtida risk och avkastning med hjälp av nyckeltalen soliditet och marknadstillväxt. För att göra detta undersöks företag noterade på Stockholmsbörsen under perioden 2004-12-31 till 2006-06-30. Analysen görs med hjälp av linjär regression och visar att nyckeltalen inte har något signifikant samband med risk och avkastning med reservation för ett lågt men signifikant samband mellan marknadstillväxt och beta på 5%-nivå..

Abstract The increased focus on social capital theory has made its way into labour economics. This has led to the creation of a vast literature about the use of networks and informal search methods in the labour-market, a literature that to some extent also deals with immigrants search behaviour and their relatively high unemployment rate. Characteristic for the literature in the area is the lack of analysis of actual networks. Which types of contacts do these networks contain; how are the networks used in the labour-market; and which type of network generates a high amount of social capital. These questions are important for the general understanding of how social capital functions, within the labour-market, but also for the understanding of how immigrants use their networks in order to find themselves jobs.

In this master's thesis the problem of determining the uncertainty for an estimator of an unknown parameter is considered. The case we study is the estimation of gravity using a reversible pendulum. This involves the estimation of the point where two regression lines intersect. The estimated gravity is a function the coordinates of this point. One way to determine the uncertainty of this estimator is to use bootstrap methods.

Cranab AB specielliserar sig på att bygga kranar och gripklor till skogsmakiner, denna rapport kommer enbart att handla om hur författaren har gått till väga för att hjälpa Cranab AB att komma med idéer och koncept för transportrack som ska transportera gripklorna som skärs ut och svetsas ihop på cranab 2 och sedan skickas över till cranab 1 för vidare bearbetning, målning och slutligen montering.Just nu så skickas färdiga klor av olika storlekar från cranab 2 till cranab 1 på standard SJ-pallar gjord av trä. Syftet med detta arbete är då att komma med idéer och koncept på emballage så att man kan skicka dessa gripklor i färdiga set, bestående av; innerklo, ytterklo och vagga i ett och samma ?paket?, detta för att bli av med träpallarna och effektivisera arbetet, i och med att Cranab vill kunna hantera beställningar som är både personliga och flexibla.För att arbeta med problemställningen så har Solid Works tagits till som hjälpmedel och även samtal med konstruktörerna samt en förstudie på Cranab AB logistic..

Problematiken med alkoholkonsumtionen och berusningsmönstret hos svenska skolungdomar är ständigt i medias övervakning. Syftet med denna rapport har varit att undersöka betydelsen av föräldrars inställning till alkohol och vilken inverkan den har på ungdomars alkoholkonsumtion samt berusningsmönster. Detta är viktigt för kunna att arbeta preventivt mot missbruk och alkoholproblem hos ungdomar.Många tidigare studier visar på att vänner och familj är det som har störst påverkan på ungdomars alkoholkonsumtion. Detta gör att de teoretiska utgångspunkterna som använts i studien behandlar dessa fenomen; den kulturella ansatsen, identitetskapandet samt teorin om social inlärning som sker inom familjen. På grund av avgränsning så fokuserar denna studie endast på hur föräldrarna påverkar alkoholkonsumtionen.Studiens frågeställningar har besvarats genom en statistisk analys av Stockholmsenkäten (från 2008).

This project includes development of new packaging for dry spices and an investigation of how to automate the production line. The preliminary investigations show needs of an environmental friendly packaging possible to re-close. After screening for suitable materials three concepts were developed, a stand-up pouch, a plastic jar and a metal can. The pouch was excluded in a concept choosing process. In this process it was also decided to further develop the metal can concept.

This report is an assessment of the feasibility of using aerial photographs to estimate number of stems per hectare in young forest stands, used together with upper height to determine the need for pre-commercial thinning or ordinary thinning cutting. Aerial photo-interpretation was conducted in 2007 on assignment of Stora Enso Skog AB. A mean height function based on stand age produced with data from Bergvik Skog AB?s 2006 forest inventory assessment was used as a proxy for upper height and used together with photo-interpreted number of stems per hectare to determine the need for thinning cutting according to Bergvik Skog AB?s definitions. The test area is located north of Falun on Bergvik Skog AB?s land.Flight altitude was approximately 900 m above ground and the aerial photos were taken by L&L Flygbildteknik AB.

Live-weight at different ages for Swedish Holsteins (SLB) and for the Swedish Red and White Breed (SRB), and the correlation to heart girth and height at withers. The aim of this investigation was to study the live-weight changes and mature weight for the Swedish Red and White Breed (SRB) and for Swedish Holsteins (SLB), and to estimate the correlations between body weight and body measurements such as heart girth and height at withers, respectively. The material used was from one of the experimental dairy herds (Jälla) of the Swedish University of Agricultural Science. It included recordings on 293 dairy cows with information from 7142 weight occasions and recordings on 275 dairy cows with information of 557 heart girth measurements and 560 measurements of height at withers. The registrations were done during 1993-2002. There was a large variation in live weight between cows in different ages and lactation stages.

Landstinget i Kronobergs län utförde 2006 en enkätundersökning bland elever i årskurserna 5, 8 och gymnasiets årskurs 2. Datamaterialet för gymnasieeleverna har studerats i detta arbete där den psykiska ohälsan och alkoholkonsumtion varit i fokus.Det statistiska arbetet är uppdelat i tre delar: Metodbeskrivning, hantering av programmet SPSS samt en undersökning av gymnasieelevers psykiska ohälsa och alkoholkonsumtion. I metodbeskrivningen har metoderna dikotomisering, logistisk regression, Wald, faktorinteraktion och kategorisering beskrivits. För hantering av stora datamaterial samt för att kunna ta fram statistiska samband rörande psykisk ohälsa och alkoholkonsumtion har programmet SPSS använts och illustrerats i arbetet. De förklarande variablerna som varit mest inflytelserika mot den psykiska ohälsan var ?Tycker du att du är frisk??, ?Har du någonsin använt läkemedel tillsammans med alkohol i berusningssyfte? samt ?Trivs du med livet??.

The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

The economic development and industrialization that has taken place in many parts of the world during the past century has brought about a huge increase in economic welfare. During this process, it has repeatedly been debated whether the gains from economic development are shared by everyone or just a few. In the field of economics, vast research has been conducted on this particular subject ever since the 1950?s. The most famous contribution might be said to be Simon Kuznets article, Growth and Income Inequality from 1955 and the ?inverted U?-hypothesis that was formulated on the basis of that article.