This study aims to measure the effect of accounting conservatism and to identify thebusiness activities causing firms to undervalue owners? equity. To estimateaccounting conservatism, we have followed the hypothesis that no firm over time cangenerate a return greater than its cost of equity, i.e. CAPM. Thus, if a firm in factgenerates an excess return over time, we assume that the excess return is an estimateof accounting conservatism within that firm.The hypothesis originates from the corporate valuation model ?Economic ValueAdded®? which tries to adjust for accounting bias.

The retail banks are usually looked upon as conservative. Since the launch of internet banks in the 90's they have not developed much. Meanwhile the internet is developing in a fast pace and social websites are increasing in popularity. The purpose of this essay was to investigate how internet banking will develop in the near future based on interviews, literature and trend studies. With web 2.0 techniques the internet bank could develop to help the costumers take more informed decisions regarding their economic situation.

Problemområde: En del av de högskolor och universitet som har hemsidor har inte lagt så stor vikt på användbarhet då deras funktionalitet brister. Det är svårt för deras studenter att på ett så enkelt sätt som möjligt nå den information de behöver. Hypotes: ?Användbarheten på högskolornas- och universitetens hemsidor kan förbättras med hjälp av att krav ställs från studenterna.? Genomförandet: För att undersöka hypotesen har tre undersökningar gjorts. Den första var en granskning av de utvalda högskolornas och universitetens hemsidor av författarna.

Today, we see tendencies of politicians being more active in social media using selfies. According to previous research using selfies is associated with being self-centered and narcissistic. It is not known though what implications the behavior will have for a selfie-using politician in terms of chances of being elected. This study aims to contribute to the research on political communication and social media behavior. More specifically the study intends to investigate whether there is a difference between voters' views if a politician uses selfies or not, and whether there is a difference by gender.

Mandometermetoden hjälper personer med ätstörningar genom att med träning lära dem ätapå ?rätt? sätt med en produkt som kallas Mandometer®. Detta sker genom att användarna viadisplayen på Mandometers® handdator får återkoppling på om de äter för fort eller förlångsamt under måltiden. Mando Group AB, företaget som utvecklat Mandometermetoden,har även tagit fram ett datorprogram som fungerar som en simulering av en måltid medMandometer®. Syftet med det här arbetet var att undersöka om träning med denna simuleringskulle kunna ge samma effekt som träning med Mandometer®.

The aim with my study is to highlight, illuminate and examine the social and maternal health care motivational work of pregnant women with a risk or abuse of alcohol and / or drugs, and what actions can be considered for these women. In addition, the aim is to explore how social services and maternity care might interact in this type of case. The aim is to convey the subjective experience of each of the interviewees. For the purposes of this study, I have chosen to use the qualitative research method. I have interviewed social workers in individual and family care, and midwives.

The Mobile phone has contributed to massive changes in the way that human beings communicate with each other and is a technology that is a part of society?s globalization. Opinions differ in the area of user interface where some feel that mobile phones exclude users such as senior citizens or users with an intellectual or a physical disability.Universal Design ??design for all?, is a vision that intends to bring about settings, products and services that suits as many people as possible irrespective of an individual?s needs and prospects. The criteria for ?design for all? are among other things flexibility, user friendliness, comprehensibility and a high tolerance for mistakes.The purpose of this essay is to investigate the mobile phones graphic user-interface from the theory of a universal design.

The aim of the study was to describe parents' experiences of empty nest. The sample consisted of individuals who had experienced one child moving out of the parental home. Data were collected through qualitative semi-structured interviews and were analyzed by using thematic analysis. The thematic analysis revealed four themes, Concerns about the new time in life, Changing roles, Socializing in the family and Testing the relations. Due to the themes participants' stories reveal anxiety facing the time that will come when children takes the step to leave the nest.

Already in the late 1970´s it became clear that the traditional catalogs in libraries were not suited for children, neither their interests nor their way expressing themselves were accounted for. The goal of this thesis is to investigate if and how children?s OPACs (Open public access catalogs) interface design is at present adapted to the presumed audience of children. My method consists of literature studies and an investigation on the graphical interfaces in OPACs for children, according to the five criteria formulated by childrens library consultant Lena Lundgren and IT-consultant Kia Gumbel. The aims are to find out: a) what requirements for children?s OPAC interfaces and their usability are defined in literature and b) what the actual (real) features of the children?s OPAC interfaces are.

Almost all Swedes today have access to the Internet, if not through the home then via the library or work. Despite this, around 20% of the population stand outside the information society in that they lack in knowledge, assistive usability tools or positive attitude towards technology and its influence on society. The main factors influencing the digital divide in today's society are age, disability and education, while the main reason for staying outside seems to be disinterest.The question about digital inclusion is important as we now stand on the breaking-point between a society where the industry has had a prominent position for private as well as national economy and a digital society where access to the Internet is no longer about prestige, but where significant differences between users' knowledge levels can create a power gap. Gaps in access and use not only reflects already existing socio-economic conditions, but can also maintain and enhance these.It is crucial for the future expansion of Internet usage how today's non-users feel about becoming users. To understand what underlies the motivations not to use computers is one of the keys to get non-users to embrace becoming users.

Detta examensarbete redovisar processen att utveckla en webbplats vars syfte är att marknadsföra en frilansande översättare. Syftet med rapporten är att undersöka vilka delar och komponenter av en sådan webbplats som är viktiga att presentera för eventuella beställare. Vidare undersöks teorier gällande bedömning av översättningskvalité genom kvalitetsindikatorer, samt hur dessa grafiskt kan appliceras på en webbplats för påvisa god översättningskvalité i marknadsföringssyfte. Genom att använda metoder i användbarhet i form av en enkätundersökning och användartester undersöks hur deltagarna uppfattade webbplatsens navigation, gränssnitt och grafiska utseende. Resultatet av detta arbete visar på att besökare av sådan webbplats tydligt vill se vilka tjänster företaget erbjuder, en tydlig arbetsbakgrund samt vilken utbildning översättaren har.

The Net Promoter Score (NPS) has been claimed to be the single most reliable indicator of firm growth and has gained wide adoption among companies in a broad range of industries. This is despite a lack of rigorous scientific testing. The purpose of this study is to examine the predictive strength of the question "How likely are you to recommend [.] to your friends and colleagues " that the metric is based on: how well does it actually predict future consumer behavior Furthermore, the report aims to create a greater understanding of the factors that explain a person's word of mouth (WOM) intention and which behaviours cause that intention to change. A longitudinal study was conducted of 304 consumers' WOM intention regarding two non-carbonated drinks and their subsequent WOM and purchase behavior. The analyses show that the behaviors are captured by the metric to some extent.

The purpose of this essay is on the one hand to study Sub-Saharan Africa from a comparative perspective to analyze different explanations to democratization and on the other hand to compare the democratization of the most interesting cases found. To fulfil the purpose, the essay is divided into a quantitative and a qualitative part. The quantitative part starts from four different theories of democratization and thus has a deductive theory testing approach. We intend to use four theories: the modernization theory, the theory of stable institutions as a prerequisite for democratization, political culture and ethnic diversity as an obstacle for democratization, to test how they correspond with the democratic situation in Africa, and at the same time find deviant cases. The second part of the study takes its start from an inductive perspective and examines institutions and citizens of the deviant cases.

This master thesis is about one of the first female in the Swedish Parliament, Elisabeth Tamm (1880?1958), and her political articles in the magazine Tidevarvet. The aim of this study is to find similarities with Tamm?s political thoughts with the Ecofeministic theory. Due to women?s right to vote 1919 women citizenship was in a political debate.

Research shows that people with burnout experience a high degree of impairments in a range of cognitive functions including memory, attention and concentration. The overall aim of the present study is to investigate whether there is a correlation between subjective estimates of cognition and cognitive performance with objective tests in people with burnout with a focus on working memory and executive functions. Three specific questions were addressed; First, what cognitive problems are described and to what degree? Second, is the performance of executive and working memory tests related to self-reported cognitive problems? Third, are the self-reported cognitive problems related to measures of psychological distress? The study included 77 patients, 65 women and 12 men, with a mean age of 43.48 years. The results show that patients with burnout perceive themselves as having significantly impaired cognition in everyday life, which is clearly evident on the basis of the self-assessment forms PRMQ and CFQ.