The purpose of this thesis was to investigate whether accounting quality is a priced factor by investors. The event studied is the release of year-end result and the release of the annual report. To assess accounting quality a sample of 30 companies listed on the Stockholm Stock Exchange during 2003 to 2007 are studied. We assess accounting quality by the absolute size of discretionary accruals using the modified Jones model developed by Dechow et al. (1995).

The purpose of this work is to design and construct a device able to measure the mechanical attrition of oxygen carrier particles. Those particles are used in chemical looping combustion and in the present situation there is a lack of knowledge in how the attrition process work and in which extension. To find already tested solutions trying to answering this problem a literature study wascarried out and the best solution found was the so called Grace-Davison Jet-Cup method. This method is supposed to emulate the attrition caused by a cyclone separator and its advantages are that it is possible to use small test amounts, 5-10 g, and a thirty minutes long test will be enough to acquire useable results. An device was designed based on the Jet-Cup method with some slight modifications.

The purpose of this work is to develop and test a design process where quick decisions and model building has a prominent role. The goal is to develop a number of products and build prototypes to be shown during the Carl Malmsten Furniture Studies spring exhibition 2012. I?m also writing a report describing my work.To reach my goal I have each day during the first phase conducted a short research and found a concept based on that days name day. Then I have continued in the workshop and worked with three-dimensional models.

Alternative splicing is a process that partly rejects the common definition of a gene ? that one gene codes for one specific protein. By variable combination of coding regions (exons) and exclusion of non-coding regions (introns), formation of several different mRNA-transcripts, and consequently several different proteins, can derive from the same gene. Alternative splicing is an important condition for the development of complex life forms, but it is also a highly sensitive process and inaccurate splicing is the cause of approximately 15 % of mutations that cause genetic diseases. This article presents four genes, BRCA1, BRCA2, ER? and ER?, and inaccurate splicing of these genes increases the risk of developing cancer, particularly breast cancer and ovarian cancer.

The gas turbines in the Swedish secondary reserve are reaching the end of their technical lifetime, hence alternative solutions need to be considered. One of the solutions thought to have the greatest potential is the use of so called consumptionreduction. By entering contracts with large consumers, agreements are made to reduce consumption in the event of major disturbances in the power system and thus being used as a secondary reserve. This thesis investigates the feasibility of consumption reduction as part of the secondary reserve. This has been achieved by developing a requirement specification for the disturbance reserve and by studying the technical and economic potential for consumption reduction among a range of consumers.The technical potential for consumption reduction that fulfils the requirements for participating in the secondary reserve are on average 750 MW in SE 3 and 98 MW in SE 4.

Studiens syfte är att undersöka arbetsmotivation och motivationsfaktorer hos anställda med korttidskontrakt på ett företag som arbetar med sådana praktiker. De formulerade frågeställningarna är: Hur anser anställda med korttidskontrakt att deras arbetsmotivation påverkas av de osäkra arbetsförhållandena? Vilka motivationsfaktorer är viktiga för dem? Vilka strategier har de för att motivera sig? Empirin bygger på intervjuer genomförda med 6 respondenter på ett företag som utgör typfallet för studien. Den teoretiska referensramen består av Deci och Ryans definition av inre och yttre motivation och Herzbergs tvåfaktorsteori. Tidigare framforskade resultat med koppling till nämnda teorier har legat till grund för databearbetningen.Ur resultatet kan utläsas att anställda med osäkra arbetsvillkor motiveras av givande arbetsuppgifter, att genom sitt jobb ha möjlighet att hjälpa andra människor.

When single-family lots are valued for development of new residential areas,the valuation is influenced by several factors. The valuation is a matter ofdefinition that varies according to its interpreter. Previous research conductedin other countries, has identified a number of value-influencing factors. Thesefactors are the basis for this study.The study's purpose is to highlight the value-influencing factors thatcustomers value and are looking for in the choice of single-family lots. Thestudy also seeks to determine if there is an unknown difference between howprofessionals and clients value single-family lots.The study showed that the value factors considered important for customersand also professionals are consistent and applicable with the factors reportedfrom previous research.

The overall aim with this essay was to study how counsellors at upper secondary school work with mental illness among youths and compare this with what research and theories advocate. This because there has been a rise in the number of people, especially in the age-group 16-24 years, suffering from different degrees of mental illnesses. The school can in some aspect contribute to cause mental illness but it also consists of good opportunities to offer counselling and work to prevent mental illness among the students. This study consists of five qualitative interviews and two short telephone interviews with school counsellors. During the interviews they expressed their thoughts concerning factors that causes mental illness among youths and gave an account of how they work with prevention, counselling and collaboration.

The purpose of this thesis is to investigate the habits of borrowing books among third-grade pupils. My aim is also to study what significance their teacher and the librarian have on the pupils? borrowing habits. Based on the results from an experiment, two observations, interviews and by compiling a list of short summaries of literature relevant to my thesis. I wanted to compare earlier research with my own results and also reflect on remarks made by librarians and teachers concerning the children?s reading and use of the library.

Ett begränsat utbud av växter kan antas påverka privatpersoners trädgårdsintresse negativt. För norra Norrland begränsas utbudet av lignoser till dem som har tillräcklig härdighet. Det kan dock antas att fler lignoser utöver de som säljs idag, har potential att användas i denna del av landet. Detta examensarbete har som syfte att ta reda på hur försäljningen av lignoser i norra Norrland ser ut idag. Vidare undersöks också om en utveckling av lignosutbudet pågår och hur arbetet med denna utveckling i så fall ser ut. Vem eller vad som kan påverka så att fler härdiga lignoser kommer ut på marknaden har varit en central frågeställning.

The thesis aims at, from a user perspective, examining how a group of industrial researchers understand the information seeking in their every day work. A qualitative method is employed. The empirical material consists of open-ended interviews with in all ten researchers. All of them work at the Swiss-Swedish Technology Company ABB's research laboratory in Västerås. The thesis is based on the opinion that the scientific knowledge production has become commercialised and that the scientific communication is going through certain changes.

During the years of development in the 60s and 70s the need for new housing in Sweden arose. Sweden was going to be the most modern country in the world. This period has later been called ?the time of the big programmes?. One of the parts in this building of a welfare society was a large policy of building politics with few counterparts in history.

Idag är många skogsägare i Sverige beroende av olika aktörer för att sköta och avverka sin skog. Dessa aktörer är ofta samma företag som de säljer sitt virke till. Skogspartner AB (vidare SP) är ett litet företag som vill positionera sig inom marknaden för skogsbruksplanering, som ett företag som erbjuder oberoende rådgivning och tjänster.Syftet med denna studie är att bedöma den framtida möjligheten att positionera SP som ett oberoende företag genom att undersöka marknadspotentialen för oberoende skogsbruksplaner. Marknaden för skogsbruksplaner består främst av skogsföretag som erbjuder planer som en del av en helhetsservice. Dessa företag lägger sedan ut planeringen åt underleverantörer.

The purpose of this paper has been to study the relationships and attitudes of a few teachers and librarians as to their co-operation in a combined public and upper secondary school library and to find out what circumstances there may be to exert an influence on their work. The paper has been based upon qualitative interviews with upper secondary school teachers and librarians as well as on studies of literature relating to our issue. We believe there may be different approaches to the learning process, as these are the relations and attitudes of two professions from different trades. That is why our point of departure has been Roger Säljö's theory about learning and, in our analysis, a few of Jean Donham van Deusen's ideas of joint planning and flexible timetabling. All respondents agreed that co-operation could be better, but the teachers were of the opinion that it must not interfere with their time.

AbstractIn 1997 a regulation were introduced to the swedish school system, Förordning om kvalitetsredovisning i skolor m.m SFS 1997:702 (Regulation about account of quality works whithin the school system). The preceding discussion noticed that municipalities and schools lacked in their progresive quality work. Messures had to be taken. Since the introduction of the regulation the government has decreed changes and additions to the original regulation. This has led to changes of substance and form in the quality work account to the administration during time.