Syfte: Vårt syfte är att undersöka huruvida småföretags eventuella högre avkastning på Stockholmsbörsen 1997-2002 beror på att små företag i högre grad än stora är marginal firms. Metod: Vi skapar sex portföljer, som jämförs i par. Ett par för storlek, ett för soliditet och ett för utdelning. Därefter beräknar vi deras avkastning för åren 1997-2002 och kontrollerar om signifikanta skillnader finns. Vi skattar även betavärden ? både för marknadens riskpremie och egna faktorer ? för storleksportföljerna.

The primary purpose of this paper is to find the determinants of first-day returns on the Stockholm Stock Exchange. Our research will cover the 1996 ? 2004 periods. Our secondary purpose is intended to find a profitable trading strategy with regard to future IPOs on the Stockholm Stock Exchange. By using regression analysis, focusing on company specific factors and the IPO process, we hope to find a function exhibiting statistical significance, determining future first-day returns from which construction of a profitable trading strategy will be possible.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

The aim of this thesis is to examine the Swedish public libraries acquisition processes when it comes to fiction for adults. The thesis focus on how the librarians responsible for acquiring view literary quality when they manage their collections and how their views coincide with that of the user?s explicit wishes. Furthermore this thesis looks at the librarians reading habits and how they coincide with that of their perceived users.The study uses literature pedagogic perspective theory to see how the librarians look at fiction and what they value in it. In order to get answers six librarians have been interviewed in this study that uses a qualitative approach to getting answers.

This Master?s Thesis aims to examine the attitudes concerning gender issues among children?s librarians. The main purpose is to examine what their views on the subject are, and if they consider gender issues when acquiring and mediating books. We are also interested in their opinions about gender stereotyping in children?s books.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

The purpose of this study is to investigate the reading methods that pedagogues, active in classes 1-3, use in the first stage of learning to read and how they consider their own choices of methods. In the theoretical background I sort out the basic differences between synthetic and analytic methods of acquiring the skills of reading. The analytic reading method means that the skills of reading starts with the complete text in order to later analyze the parts of the text. The synthetic method approach is based on a reading method where the parts are linked as a whole. The two methods are considered antipodes but can also be looked upon as complements in the current governing documents.

The aim of this thesis is to develop a new business model for district heating and cooling firms which can contribute to a stabilization of the Swedish national energy system. The business model is developed for a district heating and cooling firm and is exemplified with Fortum Heat. The theoretical investigation around the topic creates a rigid base for following qualitative empirical studies. Osterwalder?s canvas for business model generation is used together with a Casual Loop Diagram to identify a number of business opportunities which stabilizes the national energy system.

The past and ongoing structural change in Swedish agriculture has led to an increasing number of large-scale farms. The biological factors associated with large-scale farming operations may cause increasing variability, risk and reduced yields due to sub-optimal timing and management of field operations. The theory of economies of scale suggests that largescale production may benefit from lower costs due to scale efficiencies. Thus, large-scale farms may face cost reductions in terms of long term inputs factors, e.g. agricultural machinery.

The spread of digital photography has created major changes in the previously stable Swedish photofinishing market. We investigate how companies act to survive in the face of technological change, through our research question: What strategies have actors in the photofinishing business chosen during the changeover from analog to digital photofinishing? Using a deductive method, we have conducted semi-structured interviews with 11 actors in the photofinishing business. Innovation management studies innovation from a number of perspectives, describing effects of innovations on the competitive ability of established actors, and on the value of their resources. The companies were not prepared for the speed of the change.

The thesis work has been carried out at Volvo Aero Corporation (VAC) in Trollhättan. VAC has entered a partnership as developing and producing partner with engine manufacturer Pratt & Whitney and is currently at the starting phase of producing the turbine rear frame (TEC) to the engine PW1000.The purpose of this study was to create a report on process level that describes the conditions and the potential with PW1000 TEC to reach the product cost calculation taking into account lead times and describe alternative method solutions.The report describes a comparison between the present flow (2012), a flow based on product cost calculation (2016) and a potential flow (2016). The work has mainly been based on acquiring the knowledge and information available to inspect the present flow; this has been done by workshop observations, meetings and gathering of the information that is available on the work site for the PW1000 TEC.The information obtained has been merged into an Excel document, called Roadmap. It serves as a roadmap with current situation as the start and the potential flow for 2016 as the goal. With the roadmap as a tool, assumptions have been taken considering the flow and how it will change, where processes have been eliminated, reduced or marked as a problem..

Purpose: The purpose of this master thesis is to investigate how a pricing capability can be developed on a general as well as on a practical level in an industrial company working on the international business-to-business market. Methodology: We have conducted a case study of the work on pricing at Triton. After mapping the events we have evaluated the results. We have conducted interviews with people with information concerning Tritons work in the Pricing area. Theoretical perspectives: The theory includes organization and structure, pricing for the market with emphasis on transactions and theories on how to understand the customer.

Inledning: Omorganiseringstrenden har varit stark i Sverige under 2000-talet. Ett av motiven har varit att HR-funktionens strategiska personalarbete kan bidra till kostnadseffektivitet och värdeskapande som behövs i en konkurrenskraftig miljö. Kunskapsintensiva organisationer i tillväxt är helt beroende av sitt humankapital och bör definiera behoven att ha ett utstuderat sätt att arbeta med HR.   Syfte: Syftet med studien är att förstå de behov och förväntningar som föreligger att implementera en formaliserad HR-funktion för kunskapsintensiva företag i tillväxt. Vi vill genom studien undersöka HR-funktionens roll och betydelse samt nyansera bilden av organisationens drivkrafter till att implementera en formaliserad HR-funktion. Metod: Uppsatsen består av en induktiv ansats med en kvalitativ metod.

The aim of this study has been to investigate actors? methods for acquiring information that is necessary for their profession, with a focus on the more random methods they might possibly use. The study is based on the following questions: What information needs do actors have in relation to their profession? Which methods do actors use to procure information? Which information systems do actors use? What role does the library play in the actors? acquisition of information? Through an interview study with 10 informants a picture is formed of the actors? information behavior. With the help of theoretical ideas regarding random methods of acquisition, we describe which information needs actors have and how they acquire that information.

The purpose of this Masters Thesis is to explore the process of selection that librarians face when selecting and acquiring cultural magazines to public libraries. The methods used are qualitative interviews and literary studies. A brief review is given of acquisition policies at public libraries and of cultural magazines and the important role they play in public libraries. Five interviews have been made at five public libraries to find out what factors affect the process of selection when it comes to cultural magazines. Two theories are used as a basis for the analysis of the result of the interviews and literary studies.