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.

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.

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.

During the time I've attended the programme to become a Transportation manager, I've been presented with quite a large number of different words. My purpose with this paper is to take a closer look at them, and see if they're sustainable concepts. This paper will be a literary study, and be on a wholly theoretical level. After a thorough examination of the various words, I've come to the conclusion that these words that I've chosen aren't just fad-words. They're going to be around for quite a while, this due to the fact that they're based on good ideas from the get-go.

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.

Title: Nelson Garden AB ? Analysis and recommendations based upon the Service Management System Course: Business Leadership within horticulture and agriculture. Author: Annika Kirilov Tutor: Carl-Johan Asplund Examiner: Anders Kristoffersson, lecturer within business economics, LTJ- faculty, SLU Alnarp Keywords: Bröderna Nelson, Nelson Garden, Service Management System, marketing, customer service, retailer Aim: Explore how Nelson Garden AB manages to reach out to customers through positioning of their own labels, when they as a manufacturer are partly dependent on the competence and sales skill of retailers. Methodology: E-mails were sent out to 6 different companies with a proposition for participation. Of those companies that gave a positive answer the most suited company for the diploma work was selected. Thereafter, a contact was established through telephone with the CEO of the chosen company and relevant questions to him were formulated. The second time of contact the first interview was held and half of the questions were answered.

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.

Introduktion: Sekretorisk media otit (SOM) är den vanligaste öronsjukdomen och uppkommer oftast i efterförloppet till akut media otit (AOM). Om barnet får SOM leder det till hörselnedsättning som kan påverka språklig utveckling och ge beteendeproblem. Etiologin bakom SOM anses vara multifaktoriell. Barnets tryck i mellanörat kan påverkas vid flaskmatning. Allergier, bakteriella/virus infektioner och inflammationer har också betydelse för utvecklandet av SOM.

In Swedish sheep industry it is desired to have lambs slaughtered evenly distributed over the year. Swedish sheep are generally seasonal breeders with lambs born in the spring and slaughtered in the autumn. Some of the breeds, e.g. Swedish Finewool and Roslag sheep breeds have shown ability to lamb out of season. For increased knowledge on the possibilities to breed for out-of-season lambing in Swedish sheep breeds, the aim of this master thesis is to study the variation in frequency of two alleles in the MTNR1A gene in the three breeds; Gotland, Swedish Finewool, and Roslag sheep.

This paper aims to investigate how human beings uses food to found an identity, with regards to how social class affects their choice of food and if trends play a part when it comes to cooking and purchasing food. The paper applies theorist Pierre Bourdieu's concepts such as habitus, capital and field.The main part of the material is composed of four interviews with seven informants; all of which is middle class. The paper also looks at how lifestyle, taste and attitudes to consumption are used when the informants build identity. The empirical part is split into three main subjects, where I first seek to find each informants food habits. What do they eat, and what do they not eat?It showed that a large part was due to their varied lifestyles, however generally speaking the day to day meals should be quick while meals during the weekends could take longer and also cost more.

This Masters Thesis is about the Swedish National Council for Cultural Affairs and the arms length principle. The principle is used to explain the separation of power between two parts with a common interest. The main purpose is to elucidate if, and if so in what way, the arms length principle can be used to explain the relation between the National Council for Cultural Affairs and the Ministry of Education and Culture, i.e. the Swedish government, but also to examine the structures of power and relations within the Council. In the thesis we show that in the field of cultural policy the content of the arm lengths principle varies due to the many interpretations of the meaning.

Abortion remains a contentious issue, which greatly raises ethical problems. This thesis examines the leading arguments in the Swedish abortion debate around the ? in terms of legislation ? critical years of 1938 and 1974. With Foucault's genealogical method, Butler's theories of gender as a social construction in relation to power and doxa, the study examines what the development of the argumentation says about the views on morality, the woman's body, life, individual and state? How has the arguments pro and against abortion changed over time and what does this say about the norms that guide and orientate the arguments? The most obvious change in argumentation is seen in the shift from an absolute moral and conservative position into an increasingly relativistic and liberal position, and this study will argue that this shift has its prerequisites in the changing status of the citizen and state.

På FOI i Linköping bedriver man bland annat forskning inom radarteknik. Som en del i denna forskning ingår mätning av radarsignaturer samt skydd mot signalsökande robotar. Vid mätning av radarsignatur används det egenframtagna radarsystemet Arken. Arken används bland annat för att mäta signaturen på fartyg. Ett problem är att vid ett givet mättillfälle så är inte fartygets position eller attityd känd.