Previous studies have shown that there is a relationship between voluntary disclosure and analysts' forecast accuracy. However, there has been no research conducted specifically on bridges. Bridges contain information on how components such as price, volume, foreign exchange rates and acquisitions have impacted the financial performance between two periods. The main purpose of this thesis is to investigate the usage of bridges in quarterly financial information of companies listed on Nasdaq Stockholm. We provide a descriptive mapping of bridges and find that 30 out of 268 companies are presenting bridges as a part of their voluntary disclosures, with large firms being the most frequent users.

AbstractIII-essay in political science by Christoffer Harnell, autumn -08. Supervisor: Malin Stegman-McCallion. ?Nuclear Disarmament - USA and the Soviet Union 1960-2002? This essay is about USA and the former Soviet Union and their nuclear disarmament. The purpose is to explain why and when the two states begun their nuclear disarmament, as well as what caused the start of the process.

Previous research has confirmed that the ability to repeat non-words has a close connection to a child?s language acquisition (Adams & Gathercole, 2000; Gray, 2003; Sahlén, Reuterskiöld-Wagner, Nettelbladt & Radeborg, 1999). It is also known that a repetition task is aided if the word is well known to the child (Roy & Chiat, 2004; Sahlén, m.fl., 1999). A relatively under-investigated area is that of the influence of prosodic variables on repetition of words and non-words.In the current study, 44 Swedish children between the ages of four and six years with typical language development were tested regarding word- and non-word repetition abilities. The words and non-words were matched based on stress, tonal word accent and number of syllables.

The aim of the present paper was to see why a recommended course of action is not always followed in the way it is supposed to. The paper deals with a new method (SFA-metoden) used by The Social Insurance Agency in working with sick-listed people. Aspects that are elaborated on are local effects of the method at its introduction, case managers work conditions, and control of the implementation of the method. Two different methods of investigation have been employed. On the one hand, previous reports on the method have been analysed, and, on the other hand, two focus groups interviews, one consisting of case managers´ working with the method, and one constituted by their supervisors have been carried out.The results have been analysed in accordance with, on the one hand, the theory of street level bureaucrats and, on the other hand, certain concepts applied in the new institutionalism.

The European Water Framework Directive (WFD; 2000/60/EC) was incorporated into the Swedish legislation in 2004 through the ordinance Förordningen om förvaltningenav kvaliteten på vattenmiljön (SFS 2004:660). The objective is that all water bodies shall reach a good status by the year 2015. In Sweden the comprehensive plans of the municipalities can play a large role in reaching these goals. A comprehensive plan deals with the long term water and land use of the municipality, which can facilitate an early consideration of water management in the planning process of the municipality. In Sweden five river basin districts have been established in accordance with the Water Framework Directive.

The purpose with this thesis is to get a compilation of all the critical bolted joints of all enginesproduced at LV Motors. ABB LV Motors produces induction engines with seven shaft heights. Eachengine size exists several variants of components ex. standard shield and flange shield. Depending onwhich components the engine is equipped with arises various types of strains in the engine's parts,certain assembly ways are more favourable than other.The most critical parts in the engine from a mechanical point of view are the screw units betweenshield/stator, feet/stator and bearing cover/shield.

The purpose of this thesis is to evaluate and develop a useful theory of human behavior that recognizes the importance of our emotions. The new framework, called the theory of emotional choice, is developed by a holistic method in which results from the fields of psychology, sociology and (neuro-) biology are used to mutually support the conclusions. The theory is distilled into six preliminary points, which are based on the finding that we are not thinking as logical, rational and longsighted as is often assumed. Instead the regular human thinking is suggested to be shortsighted, intuitive and ruled by our emotions and our needs for generality, causality and normality.To demonstrate the usefulness of the new framework, it is used in an analysis of financial bubbles. Additionally, the fields of negotiation, election and ethics are suggested as potentially interesting to analyze with the new theory..

The task to this thesis has been to create an application, Katana-databas 1.0, for analysing c-code. The generated output gets stored in a data structure which content in the end of the program run gets written in a textfile which gets used by Katana. It's a tool for reverse engineering, developed by Johan Kraft at Mälardalens institute.Katana-databas has got the following limitations. (1) It can only handle preprocessed files, meaning it doesn't contain any rows beginning with "#". (2) Only complete files can be handled.

Arbetet undersökte vad manliga och kvinnliga spelare föredrar hos en kvinnlig hjälte i ett actionspel. Inledningsvis diskuterades en rad tidigare studier kring genus i spel och annan visuell media. Därefter redogörs begreppen fysionomi och stereotyp för att få en förståelse för hur man kan dra slutsatser kring en karaktär från så lite information som en konceptbild. Därefter redogörs kända kvinnliga fiktiva hjältar från det senaste århundradet från film, spel och annan visuell media.Artefakten som skapades var fyra olika karaktärskoncept av olika kvinnliga hjältar som var baserade på en förundersökning. Förundersökningen bestod av en karaktärsstudie och en kvantitativ enkätundersökning.

As a consumer, you can use cards for payment more or less everywhere you go, however, it is not certain that the card can be used for all purchases. When a customer pays with card there arises a card transaction fee charged to the merchant. This is a big problem for businesses where transactions with small amounts are a large portion of sales. An observation at the beginning of this study showed that seemingly similar merchants have chosen to solve this problem in different ways. Some merchant?s refuses card purchases below a certain amount, while others accept card with any purchase.

This diploma work has been based on finding a solution to Hälsoteknikcentrum i Halland. The task was to design the wheels of a wheelchair gear, so they can put on and remove with a locking feature.I have sketched out the solution and drawn up in Catia v5, which will be handed over to health technology centers for accounting.  .

Do children, who are supporter of comradeship, think that working to prevent cyber bullying may be a task for them? This study describes, from a child?s perspective, how a supporter of comradeship can be supportive in the preventive work against cyber bullying. This study will also define the phenomena bulling and cyber bullying, the difference between them and where they can be seen. I will also describe the supporters of comradeship are elected, the information they get from school and how adults at school help them to plan their work. The schoolconsider, of course, the Swedish school law towards (against) bulling and insulting behavior and the school is also visited by inspectors from the Swedish National Agency for Education.

The aim of this study was to increase the knowledge about if and how the National Value System?s goal of a life with dignity for the elderly pervades the work in home care organisations. The study was based on a qualitative research method and was conducted through interviews with professional care givers in home care organisations, there were five individual interviews and one pair interview. The background for this study was the National Value System for the eldercare that was introduced in 2011. The theory of New Public Management and the concept of Rationality of Caring were used to analyse the result.

Aquatic organisms are usually not exposed to single substances but rather to mixtures of toxicants in streams located in agricultural areas. The transport of pesticides used in the agricultural area in Sweden is monitored with continuous environmental supervision every year. During 2002-2008 an average of 10 pesticides were found in each sample and 40% of the samples contained substances with concentrations higher than the Water Quality Standards. Chemical risk management is normally based on single-test evaluations. A problem when assessing mixture toxicities is that the constituents and concentrations of pollutants in the environment vary greatly.

Abstract The aim of this essay has been to deepen the knowledge of how professional social workers, therapists and almoners experience working with children who have psychical disturbed parents. By interviews we have examined the experiences of people who, through their work, comes in contact with children whose parents suffer from psychical disturbance. In our interviews we have concentrated on specific themes, such as working with these children, the situation these children are in, parenthood and cooperation with other actors in the field of action. Literature has earlier shown that children with psychical disturbed parents have been difficult to discover. This was confirmed in our study.