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.

Purpose: To contribute to the understanding of the relationship between private labels and the retailer brand in grocery retailing. Methodology: We use structured interviews as a cross-sectional method for quantitative data collection. The existence of the relationship is tested through correlation analysis and regression analysis. Theoretical perspective: Perceived quality of private labels and of retailers are the main theoretical concepts for this thesis. Additionally, we introduce the concept of loyalty to show the benefits of a positive consumer image.

Background: People diagnosed with psychosis are often described as introvert, isolated and with little or no ability to create and maintain social relationships. While every angle of a phenomena is Valid and important, we believe that the first-person perspective provides the only direct access to the diagnosed persons? feelings and experiences.Aims: The aim of this study is to explore how a few people diagnosed with psychosis describe their experiences of social interaction.Method: This study is conducted in a Grounded Theory manner. An analysis has been performed on interviews made with five individuals, all diagnosed with a psychosis diagnosis.Results: The main result of this study is that the self-image is a core factor in the individuals experiences of, and initiative to, social interaction. The social interactions are linked to the individuals own relation to their diagnosis in a dynamic process where all components affect each other in the creating of the self-image.Conclusion: This study concludes that people diagnosed with psychosis is no different than other people when it comes to dreaming and longing for functional social relationships, but that they have some difficulties in actually finding them due to both social stigma and a poor self-image..

During my one year master in pedagogic science, I was frequently given the impression that depicts the pedagogue?s profession as a rather transcendent talent or, more precisely, a matter of having ?it? or not. It seemed to me, as if the communicative part of the teacher?s specialised skill was more or less undefined in the description of what makes the pedagogue a professional pedagogue. On those premisses, I was led to the aim of this study, which is pursuing the very essence of the profession by discussing how five teachers Validate their daily work from a habermasian perspective on communication, society and pedagogy.

Adjustment to a neutral colour balance when printing was the starting point in this degree project. Onthis base ICC-profiles were evaluated and assessed. The survey was concentrated on the similarity betweenreproductions on different papers with various ICC-profiles. The colour balancing introduced aconsistent variable between four graphic papers. With raised uniformity the probability increased toreceive similarities between the various combinations of ICC-profiles and papers.Numerous of measurements and calculations have been carried out, mainly to confirm whether or notadjustment to a neutral colour balance is possible and repeatable.

Bakgrund. Elever som tränar ofta på fritiden har bättre matvanor än de som inte tränar. Med bra matvanor blir skolresultaten och hälsan i stort bättre. Skolans uppdrag är att lära eleverna om bra matvanor i samband med fysisk aktivitet och hälsa. Föräldrarnas attityd har stor inverkan på barnens matvanor.

Background: The hurricane in the south of Sweden in January 2005 was the worst storm in Sweden for the last hundred years. The storm named Gudrun has blown down forest that according to estimation is corresponding to one year of cutting down in the entire country.Purpose: The purpose of this thesis is to describe how credit granters act when facing falling forest real estate mortgage and describe if they will make considerations due to the storm in the south of Sweden 2005.Method: With help of a qualitative method, we investigated how the credit granters act when facing falling forest real estate mortgage. Interviews were obtained with three credit granters, SEB, Landshypotek and FöreningsSparbanken in the county of Jönköping and Kronoberg.Conclusion: The conclusion is based upon the empirical study, the analysis and our own reflections and it shows that the credit granters do not change their policy concerning credit granting to forest real estate properties. The policy of the credit granters has proven to be Valid even in this extreme situation..

This essay takes its point of departure in the need for modern day public libraries to legitimize their place in today?s society. Societal changes call for constant reinvention of libraries and as part of this reinvention, new light is being shed on the public library?s role as a meeting place. By investigating contemporary debate articles published in Bibliotek i samhälle and Biblioteksbladet, two major Swedish library magazines, this essay aims to categorize and compare different conceptions of the library?s function as a meeting place.

Through a discourse theoretical apparatus, this study examines Sweden's national curriculum, which is constructed for primary schools, pre-school class and leisure time classes. The study also examines the syllabus in physical education and the supplied comment material to the syllabus, the above mentioned material all Valid from 1 July 2011. Using cultural researcher Marianne Winther Jørgensen's and communication researcher Louise Phillips interpretation of the political theorists Ernest Laclau and Chantal Mouffe's discourse theory, the study identifies several discourses in the new curriculums. The analysis shows that the curriculums writers construct their expectations through a rhetoric that is perceived as instructional and descriptive. The analysis identified eight discourses, woven into three "orders of discourse", the body, health and physical education.

There is a known link between relative deprivation and street crime among market liberal countries. Although some research has been done with cross-national data, there is none to suggest that the observed link is as Valid in a country well known for its extended welfare and generous social expenditure like Sweden. The following study uses longitudinal data to see if this recognized link between relative deprivation and street crime also stands in a country with almost a century long tradition of striving for social-, economic- and cultural equality. Even though Sweden, over the last decade, has been subjected to a series of deregulations due to policy changes at national level, and with a following rise in inequality, it is still considered to be one of the most equal countries in the west. It is therefore not unlikely that the high degree of social security will reduce the negative impact of relative deprivation on social relations among its citizens, perhaps enough so that the correlation will be significantly weakened.

The aim of this bachelor thesis has been to examine and develop our own understanding about how young people in Sweden (16-29 years of age), take part in cultural activities. As librarians it is important to know what kind of activities and interests this particular group has. With Pierre Bourdieu?s theoretical framework towards habitus and capital we are interested to see if there is a connection between one?s cultural use and background, if different access to capital with or within groups has an affect or not. With both statistics and interviews with people within our target, we believe this data has been sufficient enough to conduct a good and Valid study.

To create a more accessible environment for disabled people, the Swedish government, in the year of 2001, made the national act of easily eliminated obstacles Valid. This national act states that all easily eliminated obstacles in the municipalities, in places and in premises that are public, shall be removed before the end of 2010, no matter if the owner of the place or premise is private or public. According to Boverket, most of the municipalities are not going to be able to reach that goal, why? The aim of this thesis is to compare the two municipalities Kalmar and Karlskrona in their way of implementing this national act, to see where it went wrong and why. By using implementation theories and qualitative empirical data in the form of interwievs with the total of eight people from different administrations in both of the municipalities, the subject was analyzed and discussed.

AbstractIn the literature on multiculturalism and group rights there is a strong tradition that sees diversity as something directly paradoxal to unity. In this tradition, scholars put forward a view of multiculturalism as a divisive and exclusionary process which breaks down the cohesion and unity of society. Related to this notion is that of a neutral and universally Valid frame of reference in which political dilemmas can be solved; for example a neutral civil sphere where the ?true essence? of society lies. In this essay I attempt to criticise these two notions.

Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.