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.

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.

How can we use modern X-ray technology to raise awareness of the information that is hidden in historic upholstery? The materials and techniques add information to the history object in question and  about a profession that is sparsely documented in our country. The knowledge we have today has largely been obtained by studying damaged upholstery, or by removing the show cover and upholstery, a technique which involves high risk of damaging the upholstery. X-ray technology offers  a non- intrusive way to examine historical upholstery.Through case studies, I examined four artefacts. The artefacts went trough an inititial visual exam before being transported to The National Heritage Board in Visby where they underwent a thorough X-ray exam.

The aim and goal of this work has been to design and implement a voltage reference network for a 12-bit PSAADC, Parallell Successive Analog to Digital Converter. A chip containing the design has been sent away for fabrication. Because of the long processing time, no measurement data are presented. The main specifications for the voltage reference generator is to generate stable reference voltages with low noise and a good PSRR. Efforts has also been made to minimize the power consumption..

The Roma people have many times, and for a long period of time been described in a negative way, as a group of people unlike every other. Both novels and encyclopedias has been a part of this misleading discourse and therefore contributed to large misunderstandings. Also scholarly research from Sweden, and elsewhere, has featured inaccurate representations of the Roma people and altogether this has created negative attitudes towards Roma people which are still today a considerable problem.However, the last few years positive changes has taken place and today the Roma people is an official minority group in Sweden which, among other things, has led to promising possibilities, especially in schools, for a deeper understanding of the Roma people in the future. Reading Roma literature I believe is an important part of this.Katarina Taikon and Hans Caldaras both consider themselves Roma. They also have in common that they want to give voice for the group of Roma that has lived in Sweden since mid-nineteenth century.

The network with its virtual business structure challenge the established vertical business structure. Part of the network theory that has developed focuses on relationships that forms B2Bnetworks. One way to create a B2B-network is for independent businesses to form a organization promoting co-operation. For co-operation to be successful it requires well thought-out actions, but a lack of how these actions are implemented have been noticed. This study explores how encouragement of co-operation can be done practically.

Today many companies are using advertising agencies in marketing. That makes the advertising agencies responsible for delivering their clients messages and values to the final customer. Therefore it is very important that communication between an advertising agency and their client works in a way that they have similar marketing goals, despite all the factors that may distract this communication.The object of this essay is to study communication between advertising agencies and their clients, especially when it comes to setting up goals and that way highlight the problems that may occur and to make both the advertising agencies and their clients understand the importance of successful communication.We have done our research by interviewing representatives from advertising agencies and clients to advertising agencies. The interviews have given us some understanding on the subject which we have based our theories on, so we have used an inductive and hermeneutic approach to the subject.By modifying the theories we chose from the beginning and adapting them to the results of our research we have tried to show the advertising agencies and their clients the importance of effective and reliable communication between them. We also want to highlight the problems that may occur in the communication and give advice that hopefully can be used to improve the communication.The communication seems to work well and so does, according to our interviewees the co-operation overall.

This thesis aims to study the impact of the transition from communism to democracy on the public libraries in Poland. The central areas of study are changes in: the organisation of the public library system, the role of the public library in society, the librarian's daily work and job situation and collection development. The thesis is based on qualitative interviews with public librarians, public library managers and researchers in Warsaw, Torun and Gdansk. The theoretical background consists of chapters outlining thoughts on democratic and communist library ideas and public libraries' responses to a changing society. The results show that the public library system has been affected by two major decentralisation reforms in Poland, leaving the libraries in the care of local governments.

The purpose of this essay is to identify how the drug user is portrayed in motion pictures. My main questions are: How is the drug use described? How is the male and female drug user depicted? How may the movies contribute to the construction, reproduction and change of gender? The method I use in my research is a qualitative, selective discourse- analysis of a number of movies prominently portraying drug use. A gender perspective is also applied on this paper.The main result of the study is that I have found that the great majority of the analyzed films portray drug use as means for something else. Drug use is often portrayed in the beginning as heavenly but changes to be depicted as problematic.

Syftet med detta examensarbete är att undersöka undervisning och lärande under en matematiklektion som präglas av traditionell skolmatematik. Metoden för undersökningen var en deltagande observation av en matematiklektion i åk 3 på gymnasiet. Med hjälp av begreppen matematikens lärandeobjekt, matematiska resurser, eleven som lärande aktör och sociomatematiska normer har jag tolkat de resultat som genererats från observationen. Två slutsatser som kan dras av undersökningen är att eleverna stimuleras till att bli oberoende lärande aktörer i undervisningen av traditionell skolmatematik samt att det i första hand är läraren som synliggör potentiella matematiska resurser för eleverna. Medvetenheten om elevernas användande av matematiska resurser skulle kunna påverka elevernas lärande genom att läraren synliggör matematiska resurser på ett mer medvetet sätt..

Active headsets have been on the market for years and now it is time for something else to enter the stage. The technology of active noise reduction can for exmple also be used in ventilation systems for reducing ventilation noise. An active control system principally consists of four important components, namely the downstream error microphone, the upstream detection or reference microphone, the digital signal processor (DSP) and a loudspeaker. The upstream reference microphone listen to the primary ventilation noise and sends it to the DSP which makes a phase shift to the signal and sends it to the loudspeaker. The loudspeaker sends out the opposite waveform of the incoming one and reduce the primary ventilation noise.

This essay will investigate how the History subject has changed and developped in Sweden. For those who study the way subjects and the school itself change over time it becomes quite clear that they have gone through an enormous change. However this essay will focus on how the History subject, and mainly the teaching of the Antique, in particular, has changed. In order to find out how it has changed several things will be taken into account. First of all there will be interviews and conversaisions with several teacher and try to find out how it has changed, according to their experiences and belives.

This study is called When the ice of the Arctic melts is the world defrosting? and written by Rebecca Fröling.The purpose of the study is to investigate how the concept ?security? is used in the Swedish arctic strategy and why the concept is described in that way. The debate of the concept ?security? has been going on for years, but the debate is still present today. What we put in to the concept is operative for how we regard and discuss security and security politics.To analyze the strategy I used two theories, one with a traditional approach and one with a critical approach to security: Realism and Copenhagen School.The method that has been applied to the study is qualitative content analysis, to be able to analyze the text on the depth.

This essay is based on seven lifestoryinterviews with people who are undergoing orhave undergone a long asylum process. Four women and three men have contributedwith their stories about their experiences of waiting for a determination of theirapplication for residence permit. The main aim of the essay is to give betterunderstanding of how to be a refugee and a long asylum process affects people's abilityto narrate and thus examine their opportunities to be active in the construction of theirown identity.The questions that are debated and discussed are:? What can it mean for an individual's identity to escape her country and for a longtime wait for decision of asylum?? What stories can be told?? What reality are highlighted as central in the stories?? How do they handle their situation and give meaning to their lives?The analysis is based on two main theoretical perspectives: narrative theory and identitytheory. The approach is that people create meaning of events through storytelling andthat they through this process of narrating construct (and reconstruct) their identities -the self image as one have and wants to present to others.In the analysis three different types of stories are distinguished, stories that arerepresented in the empirical material: the story that can not be told, the story that mustbe told and the story that are gladly told.

The aim of this paper is to make a plan for local treatment with Klucel® G of a book with moulddamage. The biggest problem concerned handling the book without loosing fragments and tohandle pages that were stuck together. In some places as many as six pages where stuck togetherand it was not possible to separate them without loosing material or breaking them. The otherproblem concerned the use of waterbased adhesives that might cause tidelines and paperdistortions as seen in another volume. The use of Klucel® G dissolved in ethylalcohol functionedvery well as strengtheners and also as an adhesive for lamination.