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.

Studies show that children?s and adolescents health decreases, especially the mental health. There are today many health methods that flourish in the school area. Methods that is external and used as individual interventions and methods that have the intention to integrate health in all aspects of the school curriculum.Research on health projects often show what the intervention or method has produced. Few studies have been found who discuss the pupil?s own experience regarding health projects.

In some postmodern philosophy and theology, the view of God has returned to the centre of the discussion. God is seen as a living reality beyond human conception. Some of the contemporary philosophers even relate to the negative or apofatic theology. They often do this as a contrast to the positive theology. The view of God in postmodern theology and philosophy is beyond our rational knowledge.

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.

To work with environments outdoors for people, animals and plants is the main topic for the landscapearchitect. On several occasions the work is about public places that is to be in relation with other parts of the town. It is about the activities and the life that take place. The physical environment and the interpretation of it gives possibilities or obstructions for people who moves around or spend time in it.Since public places, parks and places for movement are used in daily life they strongly effect the people who use the places. The concequences of this effect can be positive or negative experiences.A positive example is a passage over a brook on the way to school while a negative one is to be afraid while passing a tunnel when it is dark outside. Other examples of concequences are stress effect from traffic noice or calming environments with twitter of birds. The physical environment is also a part of the total interpretation of a town.

AIM: To investigate  newly graduated nurses opinions on their introduction and preceptorship at Akademiska Sjukhuset in Uppsala. METHOD: A descriptive cross-sectional study using qualitative and quantitative evaluations. Data was collected by a questionnaire containing open and closed questions. Totally 42 participants took part in the study. Data analysis was obtained using descriptive statistics, thematic analysis and content analysis.

Aim and research questionsThe over-all aim of this study was to gain insight info how two male coaches of a specific soccer team behave in a practice environment with regards to educating the players.More specifically, the study sought to map the extent to which said behaviour matched two specific methods of learning; these being Teaching Games for Understanding (TgfU) and Enhanced Guided Discovery (EGD). Research questions: (1) Do the coaches employ the methods and guidelines, which are outlined in the educational plan provided by the soccer association? If so, what form does this application take in practice? (2) To what extent and in what ways do the coaches utilize feedback and questioning techniques in the education of players? (3) What similarities and differences in behaviour can be identified between the chosen soccer team?s two coaches?Method: The data for the study was collected through field observation. The subjects were two youth elite soccer coaches and observation of these coaches took place during five regular practice sessions on the soccer field. All data gathering and analysis were carried out using a modified version of the Coach Analysis and Intervention System (CAIS).

This masters thesis examines the reading environment during "booktalk", with special reference to a reading project in compulsory comprehensive and upper secondary schools in Stockholm. The main question is: What does the reading environment look like during booktalk? Three questions are asked: Which factors affect the reading environment? Which are the conditions concerning book selection and book availability? How do the librarians perform as enabling adults? Different groups of pupils, together with their teachers and the librarian, are studied during booktalks in five schools. The study uses a qualitative approach, which takes the form of open observations during 15 booktalks and one interview with the two librarians involved in the project and studies of literature. The theoretical framework is Aidan Chambers theory relating to reading environment and its effects upon the reading process.

The purpose of this study was to investigate the results obtained from scientific articles concerning research into group rehabilitation for people over 65 years with hearing problems. The interest arose then group rehabilitation was unusual in the audiologists work, even though previous research showed these positive effects. With a group rehabilitation, the participants can easier accept theire hearing loss and hearing aid, compaired with an individual rehabilitation. The method used was a literature study. PubMed and PsycINFO databases were used in the search for literature.

This study examines regional integration in Africa with a focus on the Common Market for Eastern and Southern Africa, COMESA. COMESA, with roots that go back to the beginning of the 1980?s, is one of the largest and most diverse areas for regional integration in Africa and has currently 19 member countries. The goal of the COMESA co-operation is to become a fully integrated area by the year 2025 that will merge into the African Union (AU). AU will then, in turn, create a fully integrated African continent in a not too far away future.

This study has been conducted with the purpose to examine the marketing effects of waiting lines on the customer- and brand experience. Our ambition has been to describe how the waiting line can be used to heighten the positive experiences. The study has had a qualitative, as well as an inductive approach towards the subject. The study is mainly based on nine interviews with a total of ten respondents employed at nine different companies relevant to the subject. In the final chapter of this study we present our results and conclusions..

AbstractThis essay aims to problematize and illuminate the connection between special-education and nature-based activities. With a theoretical ground that is based upon a sociocultural perspective I consider the information from the field. Through a qualitative and critical perspective I performed individual interviews with five pupils from the sixth school-year in the Swedish elementary-school. I also performed Focus-group interviews with two educators and three teachers in the same school-form. By a Hermeneutical working-method I have found out that the informants in my survey have a common experience that activities performed in nature has a positive effect on learning.

Att föda barn är för många kvinnor en av de största händelserna i livet. Ett flertal faktorerpåverkar kvinnans upplevelse såsom smärta, kontroll och stöd. Att få kontinuerligt stöd underförlossningen påverkar både förlossningsupplevelsen och förlossningsutfallet i positivriktning. Det finns flera studier om förlossningsupplevelser men få som enbart fokuserar pånegativa upplevelser av förlossningen. Studier som beskriver vad kvinnor med en negativförlossningsupplevelse upplever skulle vara viktigt för att få en mer positiv upplevelse saknashelt.

In July 2011 the journalists Martin Schibbye and Johan Persson are arrested in Ethiopia when on a mission to report the activities of the oil exploration company Lundin Petroleum. Following a trial, closely observed by media, the two journalists are convicted to a prison sentence of eleven years. The Swedish Minister of Foreign Affairs, Mr. Carl Bildt, is now to act on their behalf to preserve their rights as Swedish citizens. However, doubts are raised as to whether Bildt has a conflict of interest because of his former engagements as a board member in Lundin Petroleum.

The purpose of this essay is primarily to investigate the possibility of and the rules concerning using quotas in the field of admission to university. Secondly, an investigation of whether the Swedish Police Academy has been conducting this method during the years of 2009 and 2010 is made. They are currently accused of having discriminated applicants due to their gender and ethnicity. In order to examine the legal arena as far as possible the laws of discrimination, both including the legislations and regulations assumed by the EU as well as the Swedish laws in this field, will be studied. The laws of discrimination will be put in relation to the legal possibilities of making exceptions from the principle of equal treatment.