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.

This master thesis is the documented work of the construction process and testing of a three hour laboratory session in mathematics aimed at high school level students. The purpose of the thesis was to create an interesting laboratory session for the science education center ?The House of Science? that could be used as a part of their regular program directed to schools. The thesis explores the possibilities for how one can construct a laboratory session on the topic ?molecular symmetry? as well as the underlying pedagogical theories used to describe learning processes in creative contexts.

Hemoplus® (Sarstedt, Nümbrecht, Tyskland) is a guaiac-based fecal occult blood test developed for human medicine. Guaiac-based tests make use of the pseudoperoxidase activity of hemoglobin so the test is not specific for human hemoglobin and can therefore be used in veterinary medicine. Peroxidase-containing foods such as meat (hemoglobin and myoglobin) can cause false-positive results of the test. To ensure that a positive result is not caused by diet, it has been suggested that canine patients should be fed a meatless diet for a few days prior to fecal occult blood testing. The aim of this study was to evaluate the effect of commercial dog food on guaiac-based tests. In this study fecal samples from healthy dogs were analyzed with Hemoplus®.

The thesis work of 15 credits has been performed to interest of Norrtälje ElektronikPartner AB (NEP) in Norrtälje. The aim of the thesis was to develop a prototype for an integrated digital multimeter, designed for one of NEP's proprietary test systems. A digital multimeter module according to NEP's requirement specification, such as physical size and accuracy should be constructed. The module should be able to measure current, voltage and resistance.The final circuit was based on the chosen analog to digital-converter, Maxim integrated´s Max134, which is the main component of the circuit for this instrument. A circuit diagram and PCB layout were made. The result of this project is a constructed DMM board.

Bakgrund: Förekomsten av STI såsom gonorré, hepatit B och C, HIV, AIDS, klamydia och syfilishar under de senaste åren ökat i Sverige. Studier visar att långt ifrån alla som utsatt sig för smitta ellerhar symtom på STI går och testar sig. Dessutom visar studier att vårdpersonal ibland nekar individenSTI-provtagning trots att detta inte är tillåtet. För att underlätta barnmorskans arbete medanamnestagande vid STI har det utvecklats ett frågeformulär inför STI-provtagning. Det saknasdock information om barnmorskors åsikter vid användandet av frågeformuläret.Syfte: Syftet var att utvärdera barnmorskors åsikter om frågeformuläret ?Frågor inför STIprovtagning?på barnmorske- samt ungdomsmottagningar i Göteborg och södra Bohuslän.

The purpose of this essay was to study factors that influence some youth to use narcotics. I wanted to increase my understanding and knowledge about these factors. I believe it is good to have such knowledge when you are working with youth who are using narcotics but also for a good drug-prevented work. It is a literary study, which covers the most frequently quoted results in the field of research.The questions for my study were:· Which factors influence youth to use narcotics on a individual level?· Which factors influence youth to use narcotics on a group level?· Which factors influence youth to use narcotics on a society level?My conclusion of this study was that youth often use narcotics because of many different factors and it is youth from all social groups in the society who are testing and using narcotics..

Mobile Arts have a technical platform for handling maps and community-featured Points of Interest in cellular phones, where the users themselves can share locations with other users either in groups or public. Development of the platform regarding network communication has been included in this paper. The work evaluates different feasible business models regarding packaging the platform as a commercial application and also faces issues users have when using the product. Even if users found maps and POI interesting and cool in cellulars, the technical difficulties and lack of product focus during beta testing, were present. Therefore, the writers recommendation is more development of the platform and using a business model where Mobile Arts deliver to existing communities.

Kopplingar mellan interna prestationsmätningar och ständig förbättring undersöks genom fallstudie av IKEA Food Service. Uppsatsen genererar fem hypoteser kring ämnet..

In 2010, Airwatergreen AB started testing their new technology, the Airwaterwell, an atmospherical water generator of their own design that is running on solar heat, with a production capacity of three litres of water per day and m2. The purpose was to focus on foreign aid organizations as main purchasers for project investments towards rural communities in developing countries that suffer from lack of, or compromised quality of drinking water. In order to further understand if this technology would bring a positive impact in the developing countries, the company contacted the Swedish University of Agriculture for a socio-economic study of the Airwaterwells? potential. The authors elected Cost benefit analysis as the appropriate method for conducting the study and India became the study region because of its many problems with water related issues such as diseases as well as insufficient water supply for households. The regions that this study is based on are Gujarat, Haryana and Uttar Pradesh given their differences in income, health situation and poverty rate.

OpenGL is a standard API that is used to manage 3D graphics on desktop computers. Although OpenGL is independent of customized hardware it?s not suitable for all kinds of devices. Therefore both OpenGL ES andWebGL was created. These can be viewed as subsets of OpenGL.

Stock analysts have through the analyses they write a large impact on the expectations on the market and the direction of investors investments. This creates undesired fluctuations on the market that raises the level of uncertainty. The way that the analysts satisfy their need for information is connected to how their final analysis will be shaped. There is a large knowledge gap concerning the way that the analysts work and this gives unsatisfactory ways of communication. This thesis is set out to create a greater understanding of how optimal communication towards this target group should be brought out.

Do the principals who have the pedagogical responsibility of the school find reading comprehension important? This is the underpinning of my thesis for the special teacher-training program. The survey was conducted through interviews with two principals. The results show that they believe reading comprehension is important but it has not been given priority in the organization. The essay could form the basis for further research into reading habits, home environment influences and other factors that may contribute to improve reading comprehension performance..

AimThe purpose of this study was to investigate the relationship between off-ice horizontal jump tests and on-ice skating among students at hockey high schools. Questions: What is the association between the performance on horizontal jumps and skating 10 meters standing start among students in Swedish ice hockey high schools? What is the association between the performance on horizontal jumps and skating 10 meters flying start among students in Swedish ice hockey high schools?MethodStudents at three ice hockey high schools in the Stockholm area participated in the study. Two schools were national approved sports educations and one at lower level. All 50 students (41 at national approved sports educations and 9 lower level) that were included in the study were men and went year one and two in gymnasium.

AimThe purpose of this study was to investigate the relationship between off-ice horizontal jump tests and on-ice skating among students at hockey high schools. Questions: What is the association between the performance on horizontal jumps and skating 10 meters standing start among students in Swedish ice hockey high schools? What is the association between the performance on horizontal jumps and skating 10 meters flying start among students in Swedish ice hockey high schools?MethodStudents at three ice hockey high schools in the Stockholm area participated in the study. Two schools were national approved sports educations and one at lower level. All 50 students (41 at national approved sports educations and 9 lower level) that were included in the study were men and went year one and two in gymnasium.

Nowadays, a lot of resources are spent on developing systems that will make it possible forvehicles to act autonomously, and make them more effective. One of the projects that isworking on this is the Gulliver Project. Gulliver has constructed a number of miniaturevehicles equipped with various sensors, to use as a physical testbed for autonomousdriving. One big disadvantage with this method is the long iteration time that occursduring the development and testing of a new software.This project has improved this process by developing a system architecture of a virtualtestbed where it is possible to simulate autonomus vehicles that communicates throughany type of wireless network. The testbed has made it possible to simulate autonomusvehicle systems that with a reasonable margin of error, acts like the system would actin a physical test.