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.

The main topic of this thesis is to evaluate the impact on the usability of web pages when using responsive web design, a concept for developing web pages whose design adapts to the screen size being used. This is done by creating a responsive prototype based on an existing web site. A number of usability tests are conducted on the two versions of the site in order to compare the time to complete the tests and to observe the behaviour of the test participants. The tests are conducted on desktop as well as on mobile devices with varying screen size.The number of test participants was relatively low, and so the quantitative result is not statistically valid. However, the conclusion is that the most effective combination is to use either of the sites on desktop format.

Drinking water from drilled wells has a high content of iron and other minerals in many places in Sweden. Questions about the association between the quality of drinking water and the health of dairy cows are regulary asked both by advisers and dairy farmers. There are so far not many studies published about the relevance for high iron content in water and dairy cow health and production. Therefore, the aim of this study was to investigate if there is a connection between the iron content in water and the health of dairy cows. Initially a literature study was made about iron and it´s function in ruminants.

Syfte och frågeställningar: Syftet i den här studien har varit att undersöka hur fysiologiska och upplevelsebaserade variabler skiljer sig vid känd, okänd och oväntad arbetstid samt i förhållande till mentala färdigheter. För att uppnå syftet undersöktes följande frågor. Hur påverkas fysiologiska och upplevelsebaserade variabler vid känd, okänd och oväntad arbetstid? Vilket samband finns det mellan mentala färdigheter och de fysiologiska respektive upplevelsebaserade variablerna?Metod: Avsikten är att upprepa tidigare studier men med nya parametrar. Testpersonerna var uthållighetstränade (57,1 ml/kg/min ±3,7SD) män med en medelålder på 37 år (±3,8SD).

Already in 1988, different levels of participation in the election between different districts of big cities in Sweden were noticed. The problem with low political participation in specific areas has almost always been theoretically explained through an individual perspective. This study is therefore focusing on the problem from a contextual perspective. The hypothesis for the study is as follows, in the case of Malmö the level of participation in elections are affected by social environment in which segregation will be the single highest factor. The dependent variable, participation in the election was tested by the independent variables representing social environment; origin, education, gainfully employed and income.

Idrottsrörelsen är den största och mest livskraftiga folkrörelsen i Sverige. Prestationsförmågan och kraven har ökat inom idrotten och det pågår en ständig jakt efter nya talanger. Många, oavsett idrott, tränar väldigt mycket och på ett likartat sätt, men får sällan någon feedback på träningseffekten. Fysprofilen kan hjälpa till att optimera och styra träningen rätt genom att identifiera varje individs fysiska förmåga. Löp- och snabbhetskraven i lagsporter karaktäriseras mer av riktningsförändringar än av löpning rakt fram.

The smartphone is part of our daily life. Smartphone users type on a screen area that is no larger than the palm of a hand. To help with this endeavor the software known as AutoCorrect was created. However little is known about how AutoCorrect actually change the language and if AutoCorrect users at all perceive the impact it has. This study aims to find out if our test subjects are aware of AutoCorrect?s presence and how much it influences them.

How do you summarize the content of a fictional work, let?s sayLord of the Rings, into a few "telling" words that may represent it? This master?s thesis is a comparative study of how library users? freely chosen tags/keywords deviate from controlled vocabulary made by professional indexers when representing fiction. The thesis answers four main questions:? Do the tags that the library users give fictional works correspond to the categories used in professional indexing in Sweden?? Do the tags follow the standards for vocabulary, semantics and syntax used when indexing professionally?? Do the tags add something to document representations?? Are there differences between the tags used for adult fiction and the tags used for children?s literature?With a starting point in indexing theories of Frederick W. Lancaster, Annelise Pejtersen, and the semiotic theory of the indexing process of Jens-Erik Mai, 383 tags from totally 70 fictional works are analyzed.

What affect if an incident is reported?- an interview study with nursesABSTRACTEveryday in health care, there are incidents which can harm patients. However, reporting these incidents is not always a positive experience. The number of incident reports which are documented are a lot fewer than the number of incidents that actually occur. The purpose of the present study was to describe factors that affect nurses? decisions on whether to report an incident or not.

Floorball is currently the second largest sport in Sweden, yet there is a low ethnic diversity. This study aims to describe, explain and understand how the leaders in Swedish floorball perceive the work with ethnic diversity from the Swedish Floorball Federation and within the associations they seem. The questions of the study are: How do leaders perceive that the Swedish Floorball Federation works to promote ethical diversity in the within the federation? How do the leaders describe their own efforts to promote ethnic diversity within their team / association? How do the leaders perceive their role in increasing ethnic diversity? How do the leaders perceive the sport as an integration arena? The study was based on a qualitative method with semi-structured interviews. The respondents were eight leaders from four different associations, two leaders from each association.

ObjectiveThe objective of this study was to investigate the clinical application to use ASSR in anesthetized childrenDesignOne main ambition of the investigation was to compare hearing threshold using ABR with estimated hearing threshold using ASSR. Another aim was to examine if the duration of an ASSR measurement could be reduced by only using the frequencies 1, 2 and 4 kHz and exclude the frequency 0.5 kHz. This is a retrospective study using electrophysiological measurement from a database.ResultResults showed a high correlation between hearing threshold using ABR and estimated thresholds using ASSR, with the frequency 0.5 kHz showing a slightly lower correlation. Result also showed that the test duration was increased when using all test frequencies in ASSR-measurement compared to when 0.5kHz was excluded. ConclusionThe study showed a high correlation when comparing hearing threshold using ABR and ASSR.

?Between normal and abnormal? is a qualitative literature study about adults with Aspergers syndrom. The study aims to understand how a person with Asperger syndrome understand himself. The study is built around two issues. These are; how does a person with Aspergers syndrom describe himself and how does the diagnos influence the self-image.

What affect if an incident is reported?- an interview study with nursesABSTRACTEveryday in health care, there are incidents which can harm patients. However, reporting these incidents is not always a positive experience. The number of incident reports which are documented are a lot fewer than the number of incidents that actually occur. The purpose of the present study was to describe factors that affect nurses? decisions on whether to report an incident or not.

CRM är ett verktyg för att hjälpa företag med deras långsiktiga kundrelationer. Trots de stora möjligheter som finns med detta hjälpmedel har företag i många fall problem med att generera bra resultat från CRM-arbetet.  Forskningen  hänvisar till den mänskliga faktorn och människans involvering i CRM-arbetet  som orsaken till detta. Syftet med denna studie är därför att studera medarbetares förutsättningar i CRM-arbetet.    Studien är  av kvalitativ karaktär och syftar till att få en bättre förståelse för medarbetares subjektiva uppfattning av sitt CRM-arbete. Vi har genomfört nio kvalitativa intervjuer på en stor konferens-, restaurang och evenemangsanläggning i Västerbotten. Den data vi har samlat in har vi sedan analyserat med hjälp av teorier inom organisatoriskt lärande.

It appears that it has never been easier for the marketer to create and distribute advertising messages. The technical development has created new possible channels, which in addition to the traditional advertising media has resulted in consumers encountering loads of commercial messages every day. Unfortunately for the marketer, the overload of messages has contributed to an extensive advertising avoidance. This forces him to think outside the box in order to come up with attention-grabbing and innovative methods to reach out to consumers. This paper aims to examine if facilities for group exercise classes at fitness centres could be a potential advertising medium due to the unexpectedness of encountering advertising in those premises.