Sammanfattning Uppsatsens titel: The accruals anomaly in SwedenSeminariedatum: 2007-06-04Kurs: Corporate Finance - Master Thesis BUS860, D-nivå, 10 poängFörfattare: Hedda Giaever, Tobias GabrielssonHandledare: Maria GårdängenFem nyckelord: Accruals, Anomalier, Hedge, Överavkastning, IrrationalitetSyfte: Undersöka om investerare på den svenska marknaden tar hänsyn till att accrualskomponenten av företags vinster säger mindre om framtidig vinst jämfört med kassaflödeskomponenten.Metod: Vi använder pool data för att undersöka de prediktiva värdena hos företagsresultatets olika komponenter. Ett Mishkintest på paneldata används för att undersöka om investerare tar hänsyn till de olika prediktiva värdena hos kassaflöde och ?accruals?. Vi använder slutligen hedge portföljer för att kvantifiera våra resultat. Teoretiska perspektiv: Effektiva marknads hypotesen, Hypotesen om rationella förväntningar.Empiri: Poster från balansräkning samt avkastningsdata är hämtad från Thomson Datastream.Resultat: Accrualskomponenten av ett företags vinster säger mindre om framtida vinster jämfört med kassaflödet från den löpande verksamheten.

The aim of this study was to investigate how four families in the Stockholm area reason, what kind of preconception they have and what their horizon of expectations is when they make the choice between sending their children to the profile class of municipal/free schools and sending them to the general classes in those schools. The main research questions asked were:What kind of preconception do the parents have about profile classes?What reasons do the interviewed parents have to send their children to a profile class?What are the interviewed parent?s expectations of the profile class choice?The study is built on qualitative interviews with the parents of the families. The empirical data has been analyzed using a framework of theories drawing on the theory of reproduction, the forms of social capital, the ideas created from the word profile and elite and the horizon of expectations. The results show that the parents of the families have a similar degree of preconception about profile classes.

The purpose of the study was to investigate, using data from the sacerdotal culture, t h espouses of five priests. The main questions were: How does the priestly calling affect thespouse? Do the spouses involve themselves with voluntary work? Do the spouses feel thecongregation have expectations? Do the female and male answers differ?The sacerdotal culture has consisted of several elements. The main element is the priest?scalling for his work.

Abstract This qualitative interview study focuses on job coaching by examining what thoughts, views and opinions the involved parties, such as job applicants and job coaches, have of the contribution. The aim is to highlight the obstacles and opportunities by examining the expectations that exist from both parties as well as how to look at job coaching and its different areas. In this context, examine the similarities and differences between the two parties approach to the contribution. This is made possible through four interviews with job applicants as well as four interviews with job coaches. A grounded theory inspired approach was used to obtain the results of the study.

The purpose of the study was to investigate, using data from the sacerdotal culture, t h espouses of five priests. The main questions were: How does the priestly calling affect thespouse? Do the spouses involve themselves with voluntary work? Do the spouses feel thecongregation have expectations? Do the female and male answers differ?The sacerdotal culture has consisted of several elements. The main element is the priest?scalling for his work.

The purpose of this essay was to examine what Ungbo in Kalmar has meant for the adolescent from their point of view and to examine the social workers opinions of Ungbo.My questions were: What expectations did the adolescent and the social workers have on Ungbo? How has these expectations been fulfilled? What expectations does the social workers think the adolescents has on Ungbo? How is the impact of involvement for the adolescents when planning the living environment in Ungbo? What changes has Ungbo brought to the adolescent? What changes has Ungbo brought in the work of the social workers? What does Ungbo mean for the adolescent? What does Ungbo mean for the social workers and what experiences does the social workers have on the importance of Ungbo for the adolescents? How has the teamwork been working around the adolescent during the time at Ungbo?The questions were answered by asking four adolescents and two social workers with their experiences of Ungbo. My study showed that Ungbo was of importance for the adolescents that has been a part of the project, but it is also important in the work of the social workers. The adolescents noticed a change in them selves after their stay in Ungbo. The social workers were positive to Ungbo but they felt a need for others resembling activities in Kalmar..

The 17th October 2014 the Swedish Armed Forces (SwAF) introduced an intelligence operation in Stockholm archipelago after receiving credible observations regarding illegal underwater activities. Following the data collection and associated analysis it could be stated with certainty that a foreign submarine had violated the Swedish territorial waters. Media depend on SwAF to provide them with accurate information due to the confidentiality in these matters and the general area of investigation is therefore how the actions of the Swedish Armed Forces, in the submarine incident 2014, were portrayed in the Swedish media. Newspapers and blogs of defense policy represent the media and the thesis is based on the theories constructed by Graham Allison, the rational actor, organizational behavior and governmental politics. Furthermore, it is relevant to examine if there are any similarities or differences in how the submarine incident is illustrated, and what may be the reason for any possible occurrences.

This study discloses the responsibility of social work for the Swedish welfare state respective deacons in the Swedish protestant church, which roll the Swedish protestant church have in the existent welfare and also if deacons experience any expectations and how these expectations in that case are expressed.The aim of this study was to investigate the relationbetween deacons working within the Swedish protestant church and social work, as it appears for professional deacons. The method of investigating the questions raised by the aim of this study has been qualitative analysis of answers derived from six deacons working in different workplaces. The data derived from these interviews was then analysed through the theory of Gösta Esping-Andersen about welfare states and also through background research and earlier science research about the social work within the Swedish protestant church and other social work. The result of the study show that the welfare state in Sweden has the comprehensive responsibility for the citizens. Deacons working within the Swedish protestant church does not have the same responsibility.

The 17th October 2014 the Swedish Armed Forces (SwAF) introduced an intelligence operation in Stockholm archipelago after receiving credible observations regarding illegal underwater activities. Following the data collection and associated analysis it could be stated with certainty that a foreign submarine had violated the Swedish territorial waters. Media depend on SwAF to provide them with accurate information due to the confidentiality in these matters and the general area of investigation is therefore how the actions of the Swedish Armed Forces, in the submarine incident 2014, were portrayed in the Swedish media. Newspapers and blogs of defense policy represent the media and the thesis is based on the theories constructed by Graham Allison, the rational actor, organizational behavior and governmental politics. Furthermore, it is relevant to examine if there are any similarities or differences in how the submarine incident is illustrated, and what may be the reason for any possible occurrences.

In this paper I'm trying to trace, analyze and emphasize Kathy Acker?s Great Expectations and Alison Knowles?s The Big Book in regard to the books in/finite im/possibilities. I analyze them through historical changes in the books format and structure, especially ones proposed by Mallarmé, Duchamp and Fluxus. To analyze the texts more closely attention is directed to how Acker and Knowles challenge the conventional narrative, in regard to the body and language/voice and sound. I give specific emphasizes to thoughts posted by écriture féminine, while also adding Mara Lee?s temporalities in regard to body resistance and time.

The purpose of this thesis is to evaluate and develop a useful theory of human behavior that recognizes the importance of our emotions. The new framework, called the theory of emotional choice, is developed by a holistic method in which results from the fields of psychology, sociology and (neuro-) biology are used to mutually support the conclusions. The theory is distilled into six preliminary points, which are based on the finding that we are not thinking as logical, rational and longsighted as is often assumed. Instead the regular human thinking is suggested to be shortsighted, intuitive and ruled by our emotions and our needs for generality, causality and normality.To demonstrate the usefulness of the new framework, it is used in an analysis of financial bubbles. Additionally, the fields of negotiation, election and ethics are suggested as potentially interesting to analyze with the new theory..

Previous studies have shown positive results on the use of music as postoperative pain relief. Quantitative studies have examined the effect of music on rated pain and otherparameters such as anxiety, relaxation and blood-pressure. The purpose of this study was to investigate the expectations and experiences of patients and nurses onimplementing music as postoperative pain relief in an orthopedic unitQualitative design and semi-structured interviews were used to examine expectations and experiences. Five patients and five nurses in the unit were interviewed.Four themes developed during the data-analysis. These themes were ?Expectations on music as postoperative pain relief?, ?Experiences of music as postoperative pain relief?,?Effects of music as postoperative pain relief? and ?Continued implementation of musicas postoperative pain relief?.

Introduction: The caesarean section rate has increased significantly in the last twenty years. The fact that a woman has delivered by caesarean section once does not automatically mean that she will again. Some women want a repeat caesarean section while others want a vaginal birth. Objective: The aim of this study was to describe women?s thoughts, expectations and desires in the presence of their delivery after a previous caesarean section.

Utvecklingen av informationssystem har de senaste åren gått framåt med stora steg. Trots detta utvecklas massvis med informationssystem som inte fungerar i verksamheten där de ska användas. Detta tillsammans med ökningen av användandet har gjort att kraven på systemens utformning har stigit. Många författare anser att lösningen på detta är att engagera användarna i större omfattning än vad som görs i dagens utvecklingsmetoder. En av de mest använda metoderna för systemutveckling idag är Rational Unified Process (RUP).

The aim of this essay is to examine how future upper secondary school teachers within social science comprehends their future proffessional role. The aim is also to see whether the education is of importance to their suspension for their future professional role. Focus will especially be on the teachers civil servant role, where the aim is to see how their identification suspends to the governmental expectations on their future civil servant misson. The essay is based on a qualitative method, which is focused conversational interviews.The result indicates that future upper secondary school teachers within social science, who are about to finish their education, have a somewhat deeper sense of identification with the teachers civil servant mission compared to those in the beginning of their education. The result also indicates that the future upper secondary school teachers identification are in line with the governmental expectations on their civil servant mission.