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.

Hållbarhet handlar om att främja välfärd nu, och i all tid framöver, genom att ta hänsyn till egologiska, sociala och ekonomiska aspekter. Det handlar om att tillgodose dagens behov utan att förstöra möjligheterna för kommande generationer att tillgodose sina.Vårt examensarbete undersöker förutsättningarna för hållbar möbelproduktion. och vi gör detta genom ett flödesschema som skall användas vid uppstart av hållbart producerande företag. Idén bygger på att råvarorna utvinns och förädlas inom en femmilsradie.Vi hoppas kunna åstadkomma en djupare relation mellan användaren och objektet än vad endast köpande och ägande ger. Vi har valt att tydliggöra konstruktion och uppbyggnad, samtidigt som formen uppmanar förnuftet till kritiskt ifrågasättande av stabilitet och hållbarhet både konkret och i ett vidareperspektiv.

Podcast is a new audio media in Sweden and has become larger and increasingly more popular in the past few years. In line with this, companies have seen the opportunity to use this type of marketing in the new coveted media and have created a new marketing tool in the form of sponsorship. Previous studies in this field indicate that this is a very effective method to reach a broad audience, but it still is a relatively new area with very little research in existence today. This study is an analysis of how receptive listeners are to marketing through podcasts and the ability companies have to create a sustainable and effective strategy for successful marketing through this type of medium. The collection of data for this study consists of two different qualitative interviews, the first one with listeners that were chosen, and the second with the sponsor company for two of the largest podcasts in Sweden. The essay´s empirical evidence shows how receptive listeners are to marketing via podcasts, what their podcast habits look like, what form of approach in marketing they prefer, and how often they take part in different offers. From the interviews with listeners and sponsoring companies in the study, it is concluded that the best and most effective strategy for marketing through podcasts is to weave advertising in the conversation and therefore increase the credibility and disturb the listener as little as possible.

AbstractAuthors: Mikael Gustafsson & Kristofer von WachenfeldtTitle: With help from people and cattle; to recover from mental illness in a rural environment [translated title]Supervisor: Kent-Inge PerseiusPurpose: The aim of this study was to examine feelings of recovery from mental illness in the perspective of individuals participating in Nymålen; a rural- situated facility focusing on recreation- and work- related interventions. The study took place outside of Oskarshamn, Sweden. The study focused on if, and in that case how, Nymålen contributes to recovery from mental illness. We were also interested in which factors affecting the recovery-process, as expressed by the participants themselves.Method: Eight individuals from Nymålen participated in individually performed semi- structured interviews. The collected data was then coded and categorized to enable further analysis by using Qualitative content analysis inspired by Graneheim & Lundman (2003).

The intention of this study is to perform a content analysis based on a theoretical framework founded on multi-level governance, MLG. The thesis examines the formal changes within employment politics between 1999 and 2004 (Sweden´s action plan for employment) and 1998 and 2007 (the spring budget proposition). I will investigate how multi-level governance has effected the Swedish employment politics. Furthermore, the purpose of the thesis and the questions under consideration are: How have the formal structures within Swedish employment politics changed since Sweden?s admission to the European union, particularly during the periods 1997-2008 and 1999-2004? And: How do the changes in Sweden, together with the European union directive concerning employment, coincide in the so-called employment strategy?While performing the analysis I have focused on multi-level governance.

The abscence of the brazilian artist Tarsila do Amaral (1886?1973) in the general art history is investigated, using the colonial structure as a starting point. In South America she is regarded as one of the greatest artists in modern time, in the rest of the world she is more or less unknown. The conclusion is that the colonial mechanisms are still in progress in our assumed postcolonial world, and has excluded Tarsila do Amaral, and the anthropophagic movement she was a part of, from the art history. The study points out the importance of looking into this neglected artist and the historic event.

The retailing industry has an extremely high density of brands. In order to differentiate its offer, both retailers and suppliers, are constantly forced to come up with new ways to launch their products. A collaborative strategy between two brands is called co-branding, which means that both the private label and the supplier's brand are displayed on the new product packaging. Several studies have shown that a co-branding strategy is successful, but many operators are still reluctant to use co-branding in fear of long-term losses due to potentially damaged business relations. The objective of this study is to explain how the product- and brand related value for customers, retailers and suppliers is affected by co-branding between private labels and national brands.

Reinforcement is of great importance to fulfill the dimensioned strength of a concrete construction. This requires that the work needs to be carried out with adequate results that neither endangers the workers or the safety of the construction. Progressive development of the planning phase, construction documents, and construction methods is in constant need since the technology constantly evolves.In order for contractors to be able to get acceptances from their quotations requires that they have to increase their working pace in order to be able to leave a quotation with a lower price than the competition.Due to the increasing pace the different parts involved in the construction process is subjected to time pressure. The design stage, construction documents, work preparation and the execution are all affected when everything has to be finished quickly. To avoid problems, it is required that all parts are able to deliver good quality solutions and results under the influences of time pressure, which is not always easy.

AbstractDuring recent years the climate in recruiting new personnel has hardened as a result of high levels of employment and increasing competition in labour market. In order to resolve this problem, organisations have to adapt new strategies to attract and meet the demands of potential employees who have the required competence to meet job requirements.The aim of this study has been to examine a well functioning work place in order to elucidate explicit examples of what employees consider positive, and what can be ascertained as positive deviations. Narratives emanating from the unit manager and personnel illustrate their views on the positive influences found in their working place. Another ambition is to increase awareness and understanding about the factors that promote satisfaction in the workplace and positive deviation; and to utilise this knowledge.Traditional research on organisations has frequently focused on problems. The theoretical point of departure of this study is based on Positive Organizational Scholarship, abbreviated as POS.

The elderly care is an area of great importance to women. Women are more often in need of elderly care; they work with the service and provide a majority of the informal service. Research shows that managers? work-related prerequisites are significantly different between the male dominated technical administration and the female dominated care and educational administration. Studies also show that what the highest managerial organisation gives priority to, often permeate the whole organisation.

In 2009, the estimated number of residents in China was 1.331 billion, representing approximately 22% of the total world population. China is the world's most populous state and is in constant growth. This is also a market that offers huge opportunities. The major cultural differences between China and the rest of the world can often cause problems for companies that choose to expand in China. A major problem with the cultural differences is that Chinese employees feel that foreign managers do not understand the Chinese culture which is said to be the reason why Chinese people tend to change jobs often.

Problems:How would a decision model that takes into account more aspects and dimensions than just the financial aspect look for smaller service compa-nies? What aspects are important to consider in such a decision model?Purpose:The purpose of this master thesis is to develop a decision model based on previous research, to improve decision making in smaller service com-panies ? by considering perspectives that traditional investment calcula-tions ignore.Method:The study was qualitative and was based on both primary and secondary data. As data collection method for the development of the model we used literature search on previous research. The study?s primary data consisted of responses from five smaller service companies.

The study is based on a new approach on how Swedish healthcare is supposed to be controlled and organized. There is a renowned administration problem within Swedish healthcare, which seems to be an obstacle to exploit the resources to the fullest. The latest venture within the healthcare system is patient involvement, where the patients become co-producers of their own care, which aims to both improve and make healthcare more efficient. A few wards in Sweden have implemented this new approach whereupon the study intends to discuss the effectiveness and efficiency in some of these.The study is restricted to three wards, whereof two of these are inpatient wards and the other one is an outpatient ward, within the medical clinic in Jönköping County Council, which has implemented the patient involvement approach in their daily work. The methodology for this study is qualitative in its nature where a time study of personnel time allocation and supplementary interviews with managing nurses on the wards have been conducted.

Authors: Maria Bergholtz, Alexander WestessonTutor: Daniel EricssonTitle: Performance Measurement of Creative work ? a culture study at PS CommunicationKeywords: Key Performance Indicators, Organizational Culture, Macro-culture, Subculture,Micro-culture, Art, Business, Creativity, PS CommunicationIn the paper?s introductory chapter, the chosen problem area regarding art and business willbe presented. The paper?s studied empirical case will also be introduced here. This then leadsto the reports chosen research questions:How do the company management and the companies? creative personnel approach differ inthe discussion regarding performance measurement on PS Communication?-What causes these differences?What impact does the corporate culture have in the discussion about performancemeasurement of PS Communication?-Is the corporate culture weak or strong?The purpose of this paper is to resolve the stand still in the discussion regarding performancemanagement by creating an understanding of different people active in the organization?sapproach to performance measurement.

In recent years the development of mobile devices has made great progress and today they account for a large proportion of the internet usage. This trend poses new demands on web developers as more companies and product owners want to customize their services and products for this new market. In this study we examine the pros and cons of the strategies desktop-first and mobile-first in the development of adaptive interfaces for the web. The study aims to create guidelines for situations in which each strategy fits well. The purpose of the study is to create an understanding of how these strategies can help developers and product owners to develop adaptive interfaces based on different goals and objectives.