This paper investigates whether the traditional accrual based trading strategy first documented by Sloan (1996) can be refined using fundamental analysis. Specifically, this is done by implementing the composite signal F_SCORE introduced by Piotroski (2000) to identify financially strong or weak firms. We find that by applying both investment models simultaneously, in a model we call P_KOMB, the mean market-adjusted return earned by an investor exploiting the accrual anomaly can be increased by 14.8% annually. This is achieved by taking a long position in strong firms (as defined by the composite signal) in the lowest accrual portfolio, while an offsetting short position is taken in weak firms in the highest accrual portfolio, repeated annually between 1997 and 2007. Consistent with prior studies, positive market-adjusted returns can be attained through assessment of accruals as well as key value drivers found in historical financial data.

Essay in Political Science, C-level, by Camila Alvarez Cea, spring semester 2010. Tutor: Alf Sundin?Reality or a Political Mirage? ? A Study of the Swedish Press Views on the Health Insurance Reform in the USA? The purpose of this essay is partly to examine whether the picture that Swedish press presents of the health insurance reform in the US, which is part of the Patient Protection and Affordable Act bill, will be of crucial importance to the possibilities that the American population has to receive health insurance. The main research question is accordingly: ?Does the picture that Swedish press presents of the health insurance reform in the USA, seem like something that will be of radical importance to the possibilities of the population to receive healthcare?? The purpose is also to examine in which model (demand or market) the opinions of the Swedish press fits. This purpose will be answered by using three specific questions asking whether their opinions differ when it comes to three criterions: organization, financing/resources and delivery systems.

Aim: The aim for this study of Swedish daily press is to see how the musical reporting is structured for the newspapers I have chosen to analyse. My main purpose is to investigate how the newspapers reporting are distributed between artists who belong to either a major record company or an independent record company. With this research I want to find out if there are any economic backgrounds to the content and if the reporting is equal to the market production.Method/Material: For this study I have studied, by quantitative research, every piece of musical reporting in seven daily newspapers for two weeks. Through thorough research I have determined the belonging of every article?s record company.

Syftet med min studie är att undersöka om det finns ett samband mellan högläsning, boksamtal och den individuella skrivutvecklingen. Det grundar sig i min tro att den skönlitteratur eleverna läser påverkar hur de uttrycker sig i skrift. För att ta reda på om det finns något sådant samband valde jag göra en kvalitativ undersökning utifrån experimentell design. Undersökningen genomfördes på en mindre grupp elever i år 3 vid fyra tillfällen under vårterminen 2007. Vid varje tillfälle läste jag högt ur av mig vald bok.

Obesity and overweight are today classified as one of the largest epidemics in the Western world and is threaten a large part of the population. As a reaction to this a major health trend has emerged in recent decades. Every day consumers are exposed to information from the media about what is healthy or unhealthy to eat and the recommendations change frequently.There is great interest in healthy food on the Swedish food market, but still healthy foods only represents a small proportion of the total food sales. The essay examines the gap between the current and potential demand for healthy food and if it can be explained by any of the following factors: lack of information, price, taste or cognitive behavioral.To study these questions a quantitative method have been used and 213 questionnaires were collected. The intention is to draw general conclusions about the entire population.

The purpose of this essay was to find an understanding of what factors whichaffect refugee reception in two municipalities in the southern part of Sweden, themunicipality of Vellinge and the municipality of Landskrona. Three interviewswere made with three local politicians and these interviews were then analysedusing postcolonial theory. With the help of Matthew J. Gibney we identified sevenfactors which aided us in the analysis these were: Integration history, Ethnicaffinity, Determining who is a refugee, The wealth of the municipality, Thehousing market, The labour market and The action of other municipalities.We found that these factors were all useful in creating an understanding ofrefugee reception in the two municipalities. However they affected themunicipalities differently.

Title: Globalization ? Meeting a new market Author: Anna Nubäck Supervisor: Anders Nilsson Institution: School of Management, Blekinge Tekniska Högskola Course: Master in business administration, 15 credits (FED006) Purpose: The purpose of this essay is partly to create an understanding of the decision to establish a branch in Japan and especially to look at if and how the Swedish company in this study has adjusted its corporate culture to suit the Japanese market. Method: Data is collected thru a number of semi constructed interviews. A first telephone interview was followed by an interview made face to face that was also followed up by interviews performed over telephone. E-mails have been used to clear and correct collected data.

The purpose of this Masters thesis is to examine how gender patterns are described in the modern picture book. Focus is on the description of men and women and their emotions and living conditions. Do the descriptions follow stereotypes in the form of binary opposites strong/weak, active/passive etc. in which one component of the pair, often associated with masculinity, is privileged or are there examples of breach of normative gender? The analysis is based upon forty of 149 picture books that are presented in a children's book catalogue published by The Swedish National Council for Cultural Affairs Statens kulturråd, in the year of 2000.

Recently, the selections of ethical funds are increased; at the same time investors with social and moral preferences have increased in the capital market. There are currently debates on whether ethical funds perform better or worse than funds without ethical criteria. This also involves a vivid discussion on whether investors know about the consequences of investing in ethical funds. Therefore, this study involves theories about the rationality and decision theory, in addition to what mainly control the investment decisions. The study also discusses portfolio theory since this is one of the underlying theories behind fund management and its development.The purpose of this study is to explain if ethical limitations in the selection of securities affect risk and return in the fund portfolio.

Studies have shown that user participation is a good method when improving or developing a product. The method gives a company insight in what the customer wants and needs. It has also been shown that user participation benefits all parts included. For example, it creates a greater relationship with customers than most other methods do. Webportals is one of the most interactive systems online and it gives companies a unique chance to improve and maintain their relationship with customers.

The purpose of this thesis is to illustrate how non-profit organizations map the market of potential donors and how they apply their knowledge about the motives of the potential donors. The case-study of Church of Sweden Aid shows how a Swedish non-profit organization applies this in the daily work. In its strategic marketing the organization actively use marketing surveys in different forms. By employing an analyst Church of Sweden Aid has a possibility to make another step forward in order to understand its donor market and to adjust its strategic marketing plan to it. Church of Sweden Aid says that they don?t work with the donor?s motives.

Destination marketing looks different from that of traditional marketing, since the product, in this case the destination, consists of several different parts compared to a good. A destination is marketed as a process where the consumption takes place at the same time as the production. Destination marketing organizations, DMO?s, are responsible for the marketing of a destination. Since destinations consist of several parts such as the train trip to the destination, restaurant visits, shopping, hotel stays etc., it is difficult for the DMO?s to fully control how a tourist perceive the destination.

The aim of this Master?s thesis is to study various views of sponsorship in relation to public libraries as found within three cultural policy documents. The main objective is to discover which ideas are considered relevant in the partnership between the Swedish retail chain, Åhléns, and the children?s public library, ?Room for Children? (Rum för Barn). In 2005, Åhléns provided SEK3.14 million in sponsorship to ?Room for Children? at Kulturhuset in Stockholm.

The purpose of this study is to examine the capital market reaction generated by layoff announcements. The study takes place in Sweden and tests 138 news concerning layoffs which are categorized according to a content analysis. They are divided as: positive or negative news. The layoffs are also divided into three subgroups with varying sizes: 0,98 percent or less, between 0,99 and 4,49 percent or 4,5 percent or larger. The study uses an event study method to measure the reaction of the capital market.

The single market is one of the underlying ideas of the European Union. Free movement of goods and efficient competition are central for the function of the union and are therefore carefully protected by the Treaty of Rome. Exclusive rights of trademarks in the EU can be seen as a method of dividing the common market, preventing the free movement of goods and to be anti-competitive. What comes out of this is that there is a conflict between exclusive rights of trademarks and the rules of both free movement of goods and competition. The aim of this work is to see in which kind of situations the exclusive rights of trademarks can be a part of this conflict but also to study how this problem is resolved by the European Court.