This paper tests the information signalling hypothesis on a sample of firms making open market stock repurchases. Using an earnings-based valuation model, we find that a majority of repurchasing firms are undervalued relative to their economic value. This result is consistent with previous academic studies, which claim that undervaluation is the prevalent factor explaining the observed abnormal return following the announcement of a repurchase program. We do not, however, find any evidence that the repurchase is consciously made by management to provide the market with new information. .

This study aims to increase the understanding of how some teachers and special education teachers work and relate to pupils with difficulties, and in which way they use guiding documents in their daily work. Over the last four decades the curricula in Sweden have aimed at creating a school for everybody though, without any significant success. Today, many students leave the comprehensive school without grades in the subjects Swedish, Maths, and English. Since the obligatory school was introduced, pupils that have been considered un-normal have been sorted out to other groups and classes, where teachers with special competence have been working.The designation ?a school for everybody? is described in perspective from four different definitions.

AbstractResource efficient manufacturing is a term that has been increasingly applied within manufacturing, where one of the key points is to reduce waste of such forms that do not add value for the end customer. By the Lean principles, there are seven plus one types of waste, in which the definition of the eighth point varies among sources. In this study, the eighth type of waste has been interpreted as the untapped creativity and competence among employees that has not been put to use. From this, our question was incubated; How can you make the most of the employees? untapped creativity and potential within manufacturing? The case study will be developed with empirical data obtained from Dometic Group by conducting interviews.From the gathered literature, it was concluded that the communication between employees contributed to an increased understanding of one another as well as it allowed for improvement in work.

The purpose of this study is to survey which competences and personal qualities the labour market, for students with examination from the Coaching and Sport management education at Vaxjo University, require. Furthermore I want to find out if the employees, videlicet the ex students, consider that their competences differentiate in relation to other employees in the organization which not have this education.In the study a qualitative investigation method has been used where ten interviews have been implemented. The interviews have been carried out within five conceivable work areas to a student with examination from the Coaching and Sport management education at Vaxjo University. The work areas are sports association, sports union, municipal activity with sport and leisure time connection, company with health care connection and company without any kind of sport connection. Five of the persons being interviewed are ex students that now are employees within any of the elected work areas.

Interactive media is constantly increasing in our surroundings and with the innovation of touch-screens, two-way communication with screens has become part of our daily life. Still, this well known way of process information is not often seen in the in-store environment of grocery retailing. Here, interactive media is an unestablished field where empirical studies are invisible within the academic world. The lack of knowledge in which effect interactive digital signage has is one of the barriers of investing in this marketing solution in-store. The main purpose of this study is to examine and describe the effects of interactive digital signage at shelf within grocery retailing.

Bakgrund Av alla kända graviditeter avslutas 15-20 procent med missfall. Vid missfall förlorar kvinnan inte bara ett foster, utan hela sitt liv som framtida mamma. Kvinnan kan uppleva nedstämdhet, förnekelse, ilska, isolering, rädsla, hjälplöshet och misslyckande i samband med missfall. När en individ genomgår svåra känslor, kriser eller problem används psykologiska anpassningsstrategier för att bemästra eller hantera en situation. Coping är ett samlingsnamn på olika anpassningsstrategier.

Introduction Every tenth patient in Sweden is affected by nosocomial infections. Among these, urinary tract infection (UTI) is the most frequently occurring within the hospital environment. Nosocomial infections lead to increasing costs for care, more suffering among the patients, increasing use of antibiotics, and longer treatment spells. The Academic hospital have engaged all wards in the so called VRISS-project (?nosocomial infections must be stopped?) in order to reduce the number of nosocomial infections.Aim In connection to the VRISS-project new routines for removal of uretrahl catheters are introduced at ward 70E2 at the Academic hospital.

This is a study on how a group of ten pupils choose their upper secondary schools (gymnasium). All pupils are ninth graders in a middle school in Husby which is a suburb of Stockholm. Like the big majority of Husby citizens, they all have immigrant backgrounds and their time in Sweden varies; some are born here while others are born abroad and migrated later with their parents. My aim was to understand their upper secondary school choices through own and their parents? "cultural capital".

Background: Etiquette has become vital in business relationships. In today?s competitive business climate signs indicate that social competence affect whether a business deal is settled or not. This type of competence could be of crucial importance at a first business meeting and it also plays an important role for future business relationships. Business etiquette is therefore, within the world of business, an interesting area to study.Purpose: The purpose of this essay is to clarify what knowledge and understanding companies, listed on the Swedish stock exchange, possess towards business etiquette, their viewpoint on etiquette education and finally to ascertain whether or not those companies perceive business etiquette to be pivotal to success.Methodology: In order to attain our purpose of this essay we found it most suitable to utilize both a quantitative and qualitative research method.

ABSTRACTTitel: Påverkar revisionsbyråernas arbete med kompetensutveckling medarbetarnas resultat på revisorsexamen?Nivå: C-uppsats i företagsekonomiFörfattare: Gabriella Isaksson, Sofie WallbergHandledare: Per-Arne WikströmDatum: 2013-03-21Syfte: Syftet är att beskriva hur revisionsbyråerna kan arbeta med olika kompetensutvecklingsåtgärder för att få sina anställda att lyckas på revisorsexamen och därmed bli godkända revisorer.Metod: Vi studerade teorier om kompetensutveckling och undersökte hur revisionsbyråerna arbetade med olika kompetensutvecklingsåtgärder. Efter detta utvecklade vi en modell som var anpassad efter revisionsbyråernas arbete med kompetensutveckling. Vi genomförde sedan en enkätundersökning bestående av både öppna och slutna frågor med tentander från Big-4 byråer som skrivit revisorsexamen med godkänt resultat hösten 2011 eller våren 2012.Resultat & slutsats: Det visade sig att ett flertal kompetensutvecklingsfaktorer, bland annat utbildning och uppföljning, varit betydelsefulla för tentandernas prestation på revisorsexamen. Andra åtgärder, såsom utvecklingssamtal och mentorskap, var inte betydelsefulla för själva prestationen, utan hade större betydelse i andra sammanhang.Förslag till fortsatt forskning: Undersöka vilken påverkan kompetensutvecklingsåtgärderna har på prestationen "högre revisorsexamen".Uppsatsens bidrag: Studien bidrar till en ökad förståelse om vilken inverkan olika kompetensutvecklingsåtgärder har på prestationen på revisorsexamen och ger därmed revisionsbyråerna en möjlighet att genom planering hjälpa sina anställda till att nå ett godkänt resultat på revisorsexamen.Nyckelord: Kompetens, oberoende, kompetensutveckling, revisorsexamen, godkänd revisor..

The concept of corporate social responsibility (CSR) has lately gained popularity throughout the globalized world. Swedish retail industry is no exception. Though increased levels of explicitly claimed responsibilities of companies, a number of other facts points out a development that contradicts this trend. Labour conditions and forms of employment is substantially retrograding, with an increased level of insecurity characterizing the Swedish retail labour market. At the same time, almost all Swedish retail companies explicitly state claims on social responsibility.

This article seeks to re-imagine the Alandish hembygdsrätt to a regional citizenship. Hembygdsrätt is a judicial tool that regulates acquisition of property and voting rights. Its a central part of the autonomy as it constitutes a social-border between Finns and Alanders.However as Åland and Finland became members of the European Union questions arouse concerning the legitimacy of the current statues. The community argued that it could be considered as a breach of the anti-discrimination principle. Therefore Alandish autonomy was recognized as an exception in the joint-accession treaty of Finland and Åland.

IT exist and are needed in larger organisations today, this creates possibilities for new applications. It has become more frequent with IT within HRM which has developed new concepts like e-HRM and HRIS which links IT and HRM together. We have through qualitative content analysis of interviews investigated how IT-tools affect HR-workmanship. The purpose is to create a basis for describing how employees experience their work with HR within a PA-system. The basis of the PA-system will then answer if it contributes or limits the employees and their activities.

The average age of the working population in Sweden is increasing, along with the number of retirements. Meanwhile, the number of people entering the labour market is declining. In order to avoid a loss of key skills and competences because of the resulting labour gap, and to ensure future economic growth, it is vital to utilise the aging labour force more efficiently. Nevertheless, many Swedish companies are inefficient in managing their aging workforce. In fact, it has emerged that senior workers in Sweden are discriminated against their age and not attractive on the labour market.

Social kompetens är ett relativt modernt uttryck som allt oftare förekommer i olika sammanhang i arbetslivet. Den offentliga sektorn har genomgått stora förändringar de senaste 20- 30 åren, och detta har bidragit till att arbetssökande nu bedöms på ett annat sätt av arbetsgivare. Numera är det mycket vanligare att en arbetssökande värderas mer efter sina personliga egenskaper än sina formella kvalifikationer. Studiens syfte är att undersöka samt ge exempel på hur förändringen inom den offentliga sektorn under de senaste decennierna har påverkat rekryteringsprocessen samt vilken roll social kompetens spelar i dagens rekryteringsförfarande inom statliga myndigheter. Undersökningens ambition är att till viss del öka förståelsen för ett av samhällsforskare redan identifierat problem, och kanske även synliggöra några av de möjliga ?dolda? funktioner som begreppet i praktiken skulle kunna fylla.