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.

The aim of this study was to investigate physical education teachers (PET) view of the needs of physiotherapy in compulsory school. Semi structured interviews were conducted with five PET. The study was carried out as a qualitative content analyse study. The interviews were coded in categories independently by the two authors. The categories were then brought together in four major categories: PET work situation, pupil health, physiotherapy and cooperation.

The purpose of this study was to examine how four teachers with different teaching experiences treat and think about insubordination in school. The study emphasizes on questions like: When and why does disorder occur? How do the teachers manage disorderly conduct in the classroom? and Could there be a conflict between the teacher?s expectations and management, and the needs and motivation of the pupil?    It was evident through interviews with these four teachers that their statements could be divided into similar themes which subsequently could be put into the motivational structure of Abraham H. Maslow.       The conclusion of the study was that teachers may possibly have a better chance of managing disorder in their classroom if they are aware of the connection between disorderly conduct and a person?s needs and motivation. .

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.

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.

One of the essential needs of human beings is to be involved in a social context. The intention of this study was to see if the opportunity to have an iPod Touch, could make it possible for students with literacy difficulties to participate in the regular classes and if the implementation of iPod Touch in the school setting would result in informal learning outside the school. In this case study two pupils with literacy difficulties have been using an iPod Touch in their daily school activity. The pupils as well as their teachers have been interviewed about their experiences of implementing iPod Touch as a tool in the regular classroom teatching. The results indicate that iPod Touch can help students to be in inclusive education and that they use the iPod Touch outside school.

Recent years have been very turbulent for most private equity firms. Especially the financial meltdown in global economy has affected the industry, but also the public pressure has made private equity houses change their control strategies towards more conventional methods used in public companies. This thesis aims to put light on the control methods used in listed private equity houses which use a buyout strategy. The paper describes how the control methods change over the different phases the asset experience and how different value generating strategies use altered control methods. Using Merchant's (2003) framework for management control systems and Berg and Gottschalg's (2004) research on value generating strategies in buyouts the thesis shows that action controls as designing instructions for the board and a business plan, together with goal alignment is the commonly used control strategy directly after the acquisition.

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.

During my education I have frequently noticed that pupils do not like science or find it hard and dull. The purpose with this investigation is to find out how pupils experience their science education and if they can understand the arguments for studying the subject at school.I have made a questionnaire study among pupils in grade 8 and 9. After analyzing their answers I have interviewed some of the pupils to get answers on further questions.The investigation resulted in conclusion that pupils have hard to connect their science-education to their everyday lives. The most important element in forming the pupil?s opinions about science is their relation to the teacher and how the lessons are set-up.The following questions will be answered in this paper:Do pupils understand why they have science at school?Can the pupils see the use of scientific knowledge in their everyday life?How do pupils look upon their science education?.

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.

The climate at the labour-market in Sweden today means that students who have recently passed their examinations find it quite difficult to find work. The competetiveness calls for a strategy to find advantages in the employment process. The strategy explored in this thesis is called personal branding. We believe that by building a strong personal brand you can increase the possibilities to influence the decisions of those responsible for recruitments in our society. The question we ask ourselves in this essay is how to build a personal brand with the power to give students a competetive advantage in the employment process.

The purpose of this report is to investigate teachers views of whether pupils with Asperger Syndrome, autistic symptoms or ADHD shall go in ordinary classes or special groups. The study tells you about what difficulties these pupils often have, what adjustments they need in their schoolsituation and the positive and negative effects of joining a special group.A teacher for special needs, two teachers in special groups and two teachers in ordinary classes have been intervjued and earlier made researches have been studied.The conclusions of this study are that the decision of whether a pupil shall go in a normal class or a special group must be made individually. Most pupils who are capable to profit from the training in a normal class and pass their examination, shall go in a normal class. The greater part of the recommended adjustments are possible to do in a normal class. But it requires more resourses and teachers with better knowledges about theese handicaps..