In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

The purpose of this study was to examine the laws, govern documents and guiding principals that are available for schools and their work regarding the work against discrimination, insulting and other forms of harassments, and then to form a method for the schools to implement this work in practice.The work to counteract discrimination, insult treatment and other forms of harassments should be done both in a short term and a long term. In this paper there is a presentation of a project, a set of lessons that was created and carried out as a trial. The project aims for conscious making among children and students in school regarding norm, deviation, discrimination and power and the fact that equal treatment is hard to achieve. The basic purpose behind the project is to offer a tool to schools and teachers so that they can decrease the possible gap between the laws and the practice of these laws by creating awareness among students and other teachers. The long term work for achieving equal treatment should be done on a political level.

The level of cadmium (Cd) in Swedish arable land has increased during the last century and the average concentration of Cd in the plough layer is today 0.23 mg/kg. The increase is mainly due to anthropogenic activities such as phosphorus fertilizing, liming, import of feed, and atmospheric deposition from industrial emissions. Cadmium in the soil will be taken up by crops and is thereby transferred to humans via food. Carrot is one of the crops of concern, both because it may contain quite high Cd concentrations and due to the large consumption in Sweden. In the body, Cd is stored mainly in the liver and the kidneys and may cause several diseases already at low concentrations.

AimThe aim with this study was to acquire knowledge of mental training and if you can use it in the elementary school to increase in a short period of time the performance in a coordination test. Furthermore we wanted to investigate teachers understanding of the possibilities to perform this kind of training in the elementary school, and if there is support for this in the school regulation.MethodAs method we have used a combination of a literature pre-study, interview and at the end an experiment. Before the experiment and interviews could take place we studied literature about mental training to get a basic knowledge of the subject. The facts we learned from our pre-study and interviews gave us the base for our experiment. The experiment group included 23 pupils in a third class at school situated in Stockholm.

Inledning: Psykoterapeutiskt arbete med bearbetning av omedvetna känslomässiga konflikter innebär ofta terapiprocesser som varar över lång tid och kan bedrivas med skiftande tekniker. Psykodynamiskt inriktade terapeuters arbetssätt speglar deras teoretiska övertygelse och personliga läggning. Många arbetar intuitivt och med ett eklektiskt förhållningssätt. Att arbeta efter en sekventiell, tydligt formgiven metod är ovanligt inom den dynamiska/analytiska traditionen. Syftet med studien är att undersöka fem psykoterapeuters upplevelse av att lära sig arbeta efter en specifik metod med fokus på affekter; Intensive Short-Term Dynamic Psychotherapy.

The effects of the deregulation of the electricity market 1996 in Sweden on short-term hydropower regulation are unknown. This report investigates patterns in subdaily regulation in the Ångerman River Basin during the period 1993-2011. Differences in subdaily flows and zero flow events between the periods 1993-1995 and 1996-2011 were studied by analyzing hourly data from 8 regulated and 8 unregulated locations with four subdaily flow variation indices. No correlations between the market deregulation and the regulation intensity in the Ångerman River basin were detected. The number of days natural ranges of variability were exceeded and the magnitude of subdaily variation were significantly higher at regulated locations.

The purpose of this thesis is to through the analysis of interviews with finance professionals in listed companies answer the question on what lies behind capital structure decisions, and to see how well the prevailing theories fit the answers. This article is an explorative and descriptive hypothesis creating study. We have used a qualitative method to analyse practice through theory. We have conducted telephone interviews with CFO:s and financial executives in Swedish listed companies on how they reason when they make capital structure decisions. We have then thoroughly reviewed the theory and empirical tests of the theories.

Bakgrund: Kvinnor rekommenderas av Världshälsoorganisationen att amma exklusivt i sex månader och delvis i två år eller längre. Studier visar att amning har hälsofrämjande effekter på både modern och barnet. Trots detta är amningsförekomsten en sjunkande trend i Sverige. Råd och stöd av sjuksköterskor har betydelse för amningsförekomsten. Studier visar att mödrar som har hög self-efficacy till sin förmåga att amma, ammar i högre utsträckning.Syfte: Att undersöka om en intervention i form av evidensbaserad amningsinformation kan öka mödrars self-efficacy kring amning samt om förekomsten av exklusiv amning ökade när barnet var fyra veckor gammalt.Metod: Studien genomfördes med kvantitativ ansats och var baserad på en kvasiexperimentell före- och efter design med en kontrollgrupp (n=23) och en interventionsgrupp (n=27).

The purpose of this work is to explore and illuminate the circle times function and importance of preschool by the pedagogue perspective and the circle time design in relation to children's age group composition. The study questions are:What is the purpose of circle time in preschool educational activities according to the teacher and how does the teacher look at his own role?How do the teachers plan, design and perform the circle time of small children and big children's section? What similarities and differences exist?This is a qualitative study based on interviews with four preschool teachers and observations of their circle times. Research and theories showed that the circle time is a social training, provide a sense of community and is a ritual that gives a good daily rhythm.The results of the study demonstrate that the circle time is an important routine that occurs for a short time daily in early childhood education. The circle time organizes and structures the day for both children and staff group.

The aim of this thesis is to investigate what chief librarians in Sweden know about the present education in Library and Information Science and what opinions they have of it. We have used the following four questions as a starting point for our work: + How much do the chief librarians know about the education in Library and Information Science? + What are their opinions of the education? + What emphasis do they put on academic degrees and practical experience? + Are there any differences between various kinds of libraries regarding these issues? We decided to use questionnaires to gather our information. These were sent to 200 chief librarians on both public and research libraries all over Sweden. 151 of the questionnaires were answered.

Unlike the manufacturing industry, the construction industry is always in motion. Each new construction project brings new opportunities, and it requires a new plan, new organisation, and new suppliers. All construction projects are very different from each other and in terms of a logistical perspective, this is very weak as it makes it difficult to get a flow in the production and to make flawless routines. The way the external and internal logistics are managed, can effect the final product in the time taken to produce it, the quality of the product and the profit made from it. When internal logistics are handled poorly, it could result in materials not being at the right place at the right time, or information not going through to the right person.

SEB Merchant Banking provides to its institutional customers a true market neutral product called Dynamic Manager Alpha (DMA). The DMA is constructed by a long position in an exceptionally well performing mutual fund and a beta adjusted short position in an appropriate index. The key to making the product market neutral is adjusting with the correct beta, since the beta changes, it is very important to have a good model for predicting beta in the future.This master thesis begins with describing what beta is in a CAPM sense. It then continues with recognizing the so called ?Two Beta Trap?, which separates two kinds of beta.

SEB Merchant Banking provides to its institutional customers a true market neutral product called Dynamic Manager Alpha (DMA). The DMA is constructed by a long position in an exceptionally well performing mutual fund and a beta adjusted short position in an appropriate index. The key to making the product market neutral is adjusting with the correct beta, since the beta changes, it is very important to have a good model for predicting beta in the future.This master thesis begins with describing what beta is in a CAPM sense. It then continues with recognizing the so called ?Two Beta Trap?, which separates two kinds of beta.

In 1896, a French cinema pioneer named George Méliès demonstrated that an object could be set to motion by changing the objects shape or movement frame by frame. But it was not until the early 1900s that this specific genre of filmmaking became a great success. The animations were essentially short and were animated and published in The United States of America. The interest in animated movies began to increase, not only in the west, but also in Europe and Asia. The art of animation grew especially popular in Japan, and emerged as a parallel to Japanese comic books known more commonly as Manga.The history of Japanese animation is not as commonly known as the history of American animation.

Långvarig smärta är en av de vanligaste orsakerna till sjukskrivning i Sverige. Många olika typer av rehabiliteringsprogram har testats under årens lopp, med både positiva och negativa resultat. Tidigare studier utvärderar ofta rehabiliteringsperioder från en månad upp till flera månader. Det är intressant att se om en kortare rehabiliteringspeiod kan påverka viktiga faktorer som kopplas till långvarig smärta. Syftet med denna studie var att undersöka om en kort rehabiliteringsperiod kan ge en ökad hälsorelaterad livskvalité, en högre self-efficacy och en lägre rörelserädsla.