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.

The purpose of this Master?s thesis is to examine how the gender system is described in chick lit. The analysis is based upon seven chick lit novels. The primary theoretical point of departure is Yvonne Hirdman?s theory about the gender system, the hierarchical order and the separation of the sexes.

Title:Product abandonment ? A comparative study of five ABB-units Level:Master thesis in Business administration, spring 2011.Purpose:The purpose of this paper is to through a comparative analysis examine how different companies, within the same group, works with product abandonment and what factors influence the process.Problem:How important is situational and product specific factors in a product abandonment process in which the organizational factors are constant?Method:This study is based on primary as well as secondary data where interviews represent the primary data. Interviews, following the same interview guide, were made with five companies within the same group.Result:The results from the empirical studies presented in the text below recurring themes derived from the framework.Conclusions:Our conclusions are that the importance of product specific factors is of significant matters in a product abandonment process, even when organizational factors are constant. We base that on that although the companies are within the same group, under the same strategic direction and constructed according to the same organizational structure the product abandonment process is different for the respective companies.Keywords:Product abandonment, product deletion, product elimination, weak products, ABB .

The purpose of this master?s thesis is to examine the use of the concept cultural heritage in Swedish governmental cultural policy. Ten official reports, reaching over a time period of seven years (1997-2004) are examined in the following way: What is cultural heritage? What functions/ values does the cultural heritage have? Whose heritage is a cultural heritage? With some simplification you can say that there are two different views on cultural heritage in the documents. The most common way to refer to cultural heritage is a category of chosen historical objects whose preservation is motivated by their function as sources of information and knowledge about the history and development of the Swedish society.

The purpose of this Master?s Thesis is to examine and describe how a wiki can be used in the information seeking education. We believe that the preconditions for education and learning are changing; technology and Internet has introduced new tools for the learning situation. To examine this we will describe how the wiki technology can be used in the information seeking education, describe how the goals of the information seeking education are reached when using a wiki and lastly investigate the school librarian?s pedagogical role in wiki-based education.

In 2003 the libraries of ten municipalities in the northern part of Sweden were each given 10 000 (SEK) by the BIN-project to purchase books on demand instead of making inter-library loans. This attempt was called Köpa på efterfrågan (Purchasing on demand). The purpose of this master thesis is to evalutate Köpa på efterfrågan. The results of the evaluation show that the books purchased on demand were quite popular. Almost all the purchased books were non-fictional with most books being bought within the field of medicin.

The purpose of this essay is to study how the local creators of a "master plan" for the swedish city Kristinehamn, the years between 1940 to -43, looked on their planning. It is an analysis of ideas case study. A hypothesis is upheld for the research: that the local physical planning had largely extended ambitions what regards central state control in a way that is similar to planned economy. Questions that are asked include: Was the planning assumed to be a tool for the state to regulate the environment? Can the planning be seen as a mean to control the society in time and space? The essay search for verification of the hypothesis by a theoretical analysis apparatus made upp of ideal types.

The purpose of this Master?s thesis is to investigate the descriptions of characters and settings in four autobiographies. The main question is: What picture of women and men, of the West and the Orient do these books provide? To answer this question we have formed three sub questions, which are: In what ways are main and minor characters described? In what ways are the key settings, and the Western and Oriental societies described? Which themes are dealt with, and from what points of departure? The theoretical framework is based on a postcolonial theoretical perspective, where the concept of binary opposites and Edward W. Said?s ideas about orientalism are crucial.

This master thesis is looking into the stories on the internet forum www.resedagboken.se. The stories of Swedish teenaged exchange students in the U.S. are studied and the main purpose is to see both what they are writing about and the reason for why they are spending their time writing down their experiences in a public forum.Even though most of the teenagers here are writing with a specific audience in mind, all the stories are free to anyone to take part of and this causes a difficult position for the teenagers who often seem to forget the public point of view when they are telling about their personal lives.The study is divided into two parts. The first one looks into the content of the stories and the other one focuses on the storytellers and their reasons for writing. The teenagers are writing both a lot about their everyday lives in their new environment, but also a lot of things to keep in touch with what their friends and family in Sweden are doing.

The aim of this Master?s thesis is to investigate the factors of children?s voluntarily reading in their spare time. We also want to know if the children choose non-fiction books for their voluntarily reading. The method as well as the empirical basis of this study is qualitative, with interviews of twenty-eight children in ages between 9 and 12 years. We conducted nine interviews with 3?4 children in each group.

Aim: The aim was to describe adult patients quality of life after cardiac arrest and resuscitation with CPR. Method: A literature overview based on eight scientific articles and one master thesis. Results: The result is presented in three categories, physical, psychological and social quality of life. Sleeping disorders, fatigue and low energy level affected the physical quality of life in a negative way. The psychological quality of life was often impaired the first time after the cardiac arrest, to be improved over time.

This Master?s thesis investigates user education at high school libraries. The aim of this study is to examine user education and the educational approach that librarian?s experience in their teaching. The method used for the study is qualitative interviews with seven high school librarians.

This master thesis deals with classifications schemes in multicultural societies. The aim is to investigate how well the Swedish classification scheme SAB has been adapted to the multicultural society of today. I have done a comparative analysis between the SAB and the UDC to see if an international classification scheme would have better possibilities to represent a multicultural society. I have asked some institutions that have a large collection of documents dealing with minority cultures how they experienced the SAB. I have also read literature about classification theories and compared universal enumerative, facetted and special classification schemes to see if the possibilities to classify documents on, or related to minorities differed from each other.

To introduce a standardized component assortment takes a lot of effort in order to make real cost savings. The rationalization effect itself is important, but perhaps even more important is to state the aim of the standardization efforts in a well-defined way. How can an organization assure that they are working in a proper way? How do they know that their efforts are being interpreted into the whole organization? And, how do they know that the standardization efforts actually save money? Different components differ heavily e.g. in technical complexity and quality issues.

This study is about information needs and library habits among newly retired people. The purpose of this master thesis is to examine the affective and cognitive needs that come with retirement. In what way do the information needs of this group change due to retirement? In order to answer this question we make use of two theoretical models; Role theory and Wilson?s model of information needs. When it comes to library habits, we use Andersson and Skot-Hansens model to examine how newly retired people use the library now and how they could use it on basis of their needs in their new role.