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.

Title: Merkel with NSA on the telephoneThe aim of this essay is to study how Angela Merkel is being portrayed in context of NSAs surveillance in the Swedish newspapers Dagens Nyheter and Aftonbladet. The time period for the study is from the 24th of October to the 7th of November in the autumn of 2013. To concretize the aim three questions was formulated, how Angela Merkel was being portrayed in the material, how NSAs surveillance of Angela Merkel was being portrayed in the material and how different statements for various individuals in the material could affect the truth about the surveillance. The method chosen to study these questions was a discourse analysis, which also would contain parts of a linguistic analysis. The theories to support the method were Laclau & Mouffes discourse theory and Michel Foucault?s genealogical discourse analysis.

ABSTRACT?Crisis Management? New York Citys management of the terroristattack against World Trade Center?Essey in political science, C-level, at Karlstad University, by Sara Kringsberg.Spring 2006. Tutor: Susan MartonThe purpose of this essay is to study New York Citys management of a larger crisis and to see how states are coping with stress. It is important to study how states manage stress so that states can learn to cope with larger crisis. That is important for the survival of the state and the protection of its citizens.

Almost every company sooner or later ends up in a more or less difficult economical situation. The reason for the economical crisis varies for each individual case but common for them all is that it is the management group that has failed in their work to guide the organisation to avoid a negative result. The next common denominator is that it is the management group that has to handle the changes in the company's environment and lead the company out of the crisis. But how can they do this and take decisions in a rational and effective way and is there warnings signals that the management group missed before the crisis was a fact? This is some of the questions that this study is going to discuss and analyze. The aim of the study is from a management perspective chart the strategic work of the company's management work when handling an economical crisis.

The purpose of our essay is to develop an understanding and an insight for the fashion industry. We want to examine what the creative industries can learn from the unique position that fashion hold in a field between commercialization and art. We used a theoretical ground to enlarge our understanding for the distinctive place that fashion holds. To gain further insight in the fashion industry we complete the theory with empirical facts. The empirical facts were collected through a qualitative method with deep-going interviews.

This study is about how a swedish brand within the food industry that experiences a crisis following a product failure. It focuses on three areas following the crisis and these are crisis management, recovery strategies and brand management. This study seeks to explain how these areas interact in relation to massive exposure to mass media and how they interact restore the brand's potential loss of reputation. This study was conducted as a case study with a deductive and qualitative approach. The data gathered to this study was mainly based on newspaper articles and complemented with semi-structured interviews with twelve local retailers of the brand..

SammanfattningFörhållandena vid arbete i skördare är inte bra. Arbetspassen är ofta långa och föraren sitter ner hela tiden då maskinen används. Möjligheterna att ändra arbetsställnig är små. Människokroppen är skapt för att vara i rörelse, inte stilla. Långa perioder av stillasittande har en negativ inverkan på hälsan och kan i värsta fall leda till en förtidig död.

The purpose with this inquiry was to investigate why women do not advance to higher positions of leadership in a bank. I have interviewed five female employees in the company. The theoretical starting points I have used in this study are such as organization theory and leadership. There are four conceptions that obstructs women to develop for higher positions of leadership. There are conceptions that men ought to have better social network with other men than women.

Sportindustrin blir alltmer marknadsdriven. För att kunna bedriva effektiv marknadsföring blir det allt vanligare att strategiskt arbeta med att utveckla varumärken, brand management, som man använder sig av för att genom olika kommunikationskanaler attrahera konsumenter. Många av Sveriges specialförbund arbetar idag konkret med sport brand management. Svenska Ridsportförbundet (SvRF) har inte tidigare arbetat med sport brand management varav syftet med denna uppsats därför är att påbörja en varumärkesutveckling genom att identifiera och beskriva SvRF:s varumärke från ett internt perspektiv samt undersöka hur förbundet genom sport brand management kan utveckla verksamheten.  Uppsatsen bygger på en fallstudie med en kvalitativ innehållsanalys som inkluderar semistrukturerade intervjuer med anställda på förbundet. I empirin presenteras SvRF:s erbjudande, varumärke och verksamhetsmål samt några av de viktigaste faktorer som påverkar ridsportens utveckling.

Management control systems are a popular area of research and a lot of new research has been done over the past years. This development has been looking into new situations and circumstances, and interdisciplinary studies are being made to further understand the connection between different fields of study. A new field of study that has grown significantly over the past few years is the connection between management control systems and entrepreneurship. Leading researchers have proposed a number of questions for further research and one of them is the board of directors? use of management control systems in entrepreneurial firms.The purpose of this study was to examine the differences and similarities in the board of directors? use of management control systems between entrepreneurial and non-entrepreneurial firms.The study was conducted as a deductive qualitative study through interviews with respondents from entrepreneurial and non-entrepreneurial firms.

Socioekonomiska villkor under livsloppet påverkar ålderdomen på många olika sätt. Individer som haft en lägre socioekonomisk position löper bland annat en större risk att dö i förtid och drabbas av ohälsa. Syftet med studien är att studera människors livslopp med fokus på olika socioekonomiska villkor under uppväxt och livet fram till pensionen ur ett retrospektivt perspektiv. Kärnan i uppsatsen är att undersöka deltagarnas livslopp utifrån en historisk och individuell kontext och analysera hur den subjektiva upplevelsen av livskvalitet ser ut i ålderdomen.Studiens undersökningsdesign bygger på livsloppsintervjuer och kompletterande enkät. Deltagarna är födda under trettio och fyrtiotalet och samtliga är pensionärer.

Mergers and acquisitions are common phenomenon in today´s society in order to increase shareholder value. Two years ago a fusion of Sweden´s two largest companies in the industry of real estate took place and even though three out of four mergers and acquisitions financially fail this certain case turned out highly successful. The aim of this thesis is to examine how the organizational structure and the management control have been designed and characterized the organizational performance and furthermore what are the success factors of the integration. By studying an acquisition and its potential effects on organizational structure and management control parallel to a model that describes the best practice guidelines for managers to successfully deliver value from their acquisitions, it can be shown that an acquisition has direct effects both on the acquirer and the acquired company and thus the new organizational structure. The main results, thus, is that through active leadership, increased specialization, and more decentralized and thus efficient management control a new organization has emerged consisting of the best features of two separate worlds..

AbstractBusiness, or business decisions always involves an endangerment from the company?s aspect, but when it comes to business with foreign countries the risk profile looks quite different from the profile the company has when its doing business inside the country. Therefore, it is extremely important for an export company or import company to carefully consider the risks that are enclosed with the deal, before he makes the decision to enter a deal. One of the most important risks a company have to considerate when doing business with foreign countries is the currency risk. A company is exposed to currency risk when either long-term or short-term changes in the exchange rate may affect the result of the company, competitive position and growth.

I vår produktion har vi tagit fram ett system för order- och lagerhantering, med vikt på realtidsuppdateringar, åt en extern mottagare där infrastrukturen inte hängt med i företagets utveckling. Vi valde detta projekt i syfte att bredda våra kunskaper inom både programmering och projekthantering. Denna slutreflektion tar upp den förundersökning vi gjorde för att kunna besluta om vilka verktyg vi använde i utvecklingen, den tar även upp vårt sätt att hantera och planera projektet. Under projektet har vi arbetat med en egenutformad arbetsprocess vilken även beskrivs här. --- Our production has been to design a system for ordering and supply management with emphasis on realtime updates to an external recipient, where the infrastructure has not kept pace with the development of the company.

AbstractTitle: Serial recall of two-voice lists: Words are not perceptually organized by voice.The present study examined how voice affects the perceptual grouping of words in short-term memory that are auditory presented. Three different voice-lists were used: single-voice, alternating-voice and split-voice. In single-voice lists all words were presented in the same voice. In alternating-voice lists words were presented alternately in a male and a female voice. Finally, in split-voice lists words were presented grouped four and four in a male and a female voice.