This paper replicates a test performed by Burgstahler and Dichev (1997), which identifies a kink in the frequency distribution of earnings for companies listed on American stock exchanges. Their claim, that the kink is evidence of earnings management, has however been dismissed as a methodical consequence. To address this concern, this paper not only replicates the test in general, but also performs tests on a split sample, where founding family-owned companies are separated from the others, since earlier research has shown that founding family ownership is correlated with less earnings management. The results are in line with the findings of Burgstahler and Dichev, with a significant kink in the frequency distribution in the general test. The findings also show that the significance of the kink increases in the non-family-owned sample, while it disappears in the family-owned sample.

This paper describes the process of building a machine translation lexicon for use in the train and transport domain with the machine translation system MATS. The lexicon will consist of a Swedish part, an English part and links between them and is derived from a Tradostranslation memory which is split into a training(90%) part and a testing(10%) part. The task is carried out mainly by using existing word linking software and recycling previous machine translation lexicons from other domains. In order to do this, a method is developed where focus lies on automation by means of both existing and self developed software, in combination with manual interaction. The domain specific lexicon is then extended with a domain neutral core lexicon and a less domain neutral general lexicon.

A piezoelectric injector was modeled, in this Master Thesis Project which was carried out at Scania CV AB in Södertälje, in GT-Fuel. GT-Fuel is simulation program from Gamma Technology.The simulation model for the piezo injector was divided into a hydro-mechanical system and an electrical system (Piezoelectric element). First the hydro-mechanic model was duplicated from Advance Continuous Simulation Language model (ACSL). The simulation results were then compared to the ACSL, to verify that the hydro-mechanical system was modeled correctly. The simulation results for the electrical model were also compared with a Simulink model.

Sahlgrenska AcademyAt University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstract:Titel: Effect on muscle building associated with alcohol intake after exerciseAuthor: Frida Bond och Linnea DanielssonSupervisor: Frode SlindeExamminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDatum: May 26, 2014Background: Drinking alcohol is often used as something to spice up weekdays as well as more festive occasions. The reverse aspect of alcohol consumption is that the body sees alcohol as toxic and therefore the basis for a number of diseases. Exercise and physical activity have been proven to be good for several welfare diseases such as diabetes and cardiovascular disease. Among people in general, opinion is divided as to how exercise combined with alcohol affects muscle building, but what do science say? Objective: The purpose of this review article is to analyze and summarize the existing scientific data about how the structure of muscles is affected in relation to alcohol intake after exercise.

AbstractWrite the most important things first in text that will be read by a scanning web user. This paper is based upon theories about? how we read? what style in texts is? how texts should be written for web pagesReading from computer screens is about 25 percent slower than reading from paper. This because screens? flicker? have lower resolution than paperAll text with the purpose of being read from a screen should be adjusted to the reader?s physical condition.

In this thesis, the conditions of using the maintenance method live work at the Swedish TSO, Svenska Kraftnät has been analyzed. The study is limited to only include live work on 220 and 400 kV. The live work method is a type of maintenance that can be done, on lines or stations, even though they are still energized. The purpose of this thesis has been to map the present live work situation at these levels in Sweden. The study is based mostly on interviews with people who have specific field competence with in live work but also with personnel at Svenska Kraftnät.

Denna studie har som syfte att beskriva hur danslärare på det estetiska programmet bedömer sina elever i dans. Genom kvalitativa intervjuer med tre danslärare har vi försökt komma fram till hur de utformar sin undervisning för att bilda bedömningsunderlag samt vilka kvaliteter de upplever som viktigast. Vi har endast ställt frågor om hur de bedriver undervisningen i kursen dans och gestaltning A. Resultaten visar att lärarna utformar sin undervisning på olika sätt. Vilka moment som de lägger mest vikt på varierar mellan lärarna.

Jönköping Small Animal Hospital is today the only clinic in Sweden to offer radiation therapy as a treatment of tumours. The body contains of billions of cells that all have to obey the regulations that are established. If a cell is exposed to a harmful substance, for example a chemical, it can be transformed into a tumourcell. Normally the body has a good defence but the tumourcell can survive and start to divide unrestrained. A tumour is starting to develop.

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

The aims of this project were to describe the circumstances around dogs being left alone in cars, to investigate owners? knowledge of the risks associated with leaving dogs in cars and the relevant legislation and, finally, to study how changes in the air temperature and air composition in the car affect the dog. The project consisted of a survey of the literature, a questionnaire part and an experimental part. An important conclusion is the importance of the level of knowledge of owners, since there are several ways in which an owner can prevent their dog from heat stroke and, in the case of an eventual accident, their action can have direct consequences in minimizing the long-term damage to the dog and even whether or not it survives. Fewer than half of the owners in the study knew that for a dog suffering heat stroke, the most important thing is to bring the body temperature down. Only a third of dog owners knew that if a dog is left in a warm car and showing signs of heat stress, then the police should be contacted and the dog quickly helped out of the car.

Självkoncept, och då i synnerhet individens kroppsuppfattning, kan styra individens motiv till träning samt inställning till proteintillskott. Vidare forskning krävs för att verkligen påvisa skillnader mellan könen även om tendenser kunde urskiljas..

Master?s Thesis in Media and CommunicationTitle: See me, buy me ? A study of how women and men are exposed in commercial advertisements for beauty productsAuthor: Annelie EliassonUniversity: University of HalmstadCourse: Media and CommunicationTerm: Spring 2013Supervisor: Ebba SundinExaminer: Ingegerd RydinPurpose: This studys purpose is to examine how women and men are exposed in commercial advertisements for beauty products. To examine this purpose two main questions have been formulated:What differences and similarities are there in the representation of women and men in the commercial advertisements?Are there any differences in the representation regarding the target audience in the commercial advertisements?Method: Quantitative content analysisMaterial: 443 commercial advertisements for beauty products in the Swedish lifestyle magazines Plaza Kvinna and Café Magazine from 2008 to 2012Main results: The result of the study shows that women and men, presented in the commercial advertisements for beauty products, were very much alike in most aspects. For example there were only insignificant differences regarding how much of the person?s body that was included in the advertisement, the body position and the activeness of passiveness of the person in question.

AbstractThis essay is about what rights that a consumer has, after it?s been to a beauty-shop getting a treatment somewhere on her body. We were interested to see what kind of regulations that could be useful if a problem occurred after or during treatment. There are several risks with these treatments.The last decade these kinds of treatments have increased, due to people being vain and so aware about there looks. We started to investigate what type of rights the consumer generally has when it?s about a service.

IntroductionTactile Massage is a generic term that for example includes Massage therapy, Effleurage, Gentle touch, Tactile stimulation, Soft massage and Aromatherapy massage (SBU 2009). Tactile Massage has been proven to activate the perception receptors of the body and stimulates the system of oxytocin and in that way Tactile massage increase wellbeing and decrease pain. The Church of Sweden was formally separated from the state in the year of 2000 and by this means created greater freedom in facilitating its own social and Deaconal programs in separate parishes. Since 2004 a few numbers of deacons have been integrating Tactile massage as a method in Deaconal  ministry within the framework of holistic care in the Church of Sweden.Aim/Research questionsThe aim: From a holistic perspective investigate the use of and to increase the problem-awareness of Tactile massage in the Deaconal ministry within the Church of Sweden.The research questions: How is Tactile massage being used and how are we to describe the experiences of Tactile massage in the Deaconal ministry? What possibilities and difficulties are related to the use of Tactile massage in the Deaconal ministry within the Church of Sweden?MethodThis study is the first explorative research about Tactile massage in Swedish church diaconal context.

Syftet med denna studie är att undersöka effekten av en split i ett bolags aktie vad gälleravkastning och omsättning i aktiehandeln. Studien är baserad på insamlat datamaterial från 35olika bolag på Stockholmsbörsen som har genomfört en aktiesplit de senaste 5 åren. Vadgäller avkastningen har jag beräknat den faktiska avkastningen i aktien under 30 dagar eftergenomförandet av spliten och jämfört med OMX Stockholm all share index under sammaperiod. En eventuell över- respektive underavkastning har därmed erhållits. Omsättningen iaktiehandeln har jag beräknat som så att jag har jämfört omsättningen i aktien under 15 dagarinnan och 15 dagar efter genomförandet av spliten.