This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Corporate responsibility is a popular phenomenon of today. The interest for the subject is extensive and means for implementing corporate responsibility strategies within organizations are demanded. There are studies showing how management control systems can be used in order to implement general strategies into organizations. Still, management control systems designed for the implementation of corporate responsibility strategies, in particular, are not provided by the current academia. The aim of this paper is to contribute to studies within management control systems by studying the management control system specifically designed to implement corporate responsibility strategies.

Background: Insufficient physical activity is a public health problem. The Swedish recommendation is to be physically active for a minimum of 30 minutes every day, which is fulfilled by about half the adult population. Recent research has shown that sedentary behavior is an independent risk factor. Physical activity on prescription (FaR®) is an individually adapted and written prescription, a method to encourage physical activity. The National Board of Health and Welfare has observed that counseling combined with a written prescription convey better adherence than just counseling.

10 years ago the School Library Forum´s core activity started; the development of model libraries. Since then, no comprehensive study of the School Library Forum has been made. How does the organization actually work and how do professionals perceive the changes of the organization? Against this background, the purpose of my essay is to examine the activity of the organization School Library Forum with a focus on organization and learning from the viewpoint of the learning organization. The following issues have been helpful to meet the purpose of the study:? How do the business developer, the principals and the school librarians experience the collaboration on the school-libraries model-library activity?? How does the collaboration contribute to learning within the organization according to the business developer, the principals and the school librarians?? How do the business developer, the principals and the school librarians perceive the changes in the School Library Forum´s organization, seen from the perspective of the learning organization?By conducting five interviews with stakeholders in various positions within the organization, such as business developer, principals and school librarians, a deeper insight into how respondents perceive the business from the perspective of the learning organization is obtained.

SharePoint is a web based platform designed to provide internal communications and file sharing for businesses and organizations.In this project, we created a system consisting of multiple applications to be used together with SharePoint. These applications are meant to simplify the workflow for internal orders of products. The system is targeted towards companies that do not have a flexible approach to digital orders or companies that want to integrate this functionality into their SharePoint platform. The project includes, in addition to the creation of the system, installation of the software and the servers needed to run a SharePoint environment and their configurations.The system consists of four applications where one of these, the store application, is required for the system to be used at all. The other applications are an order management application, a purchase application and an incoming delivery application. Of these four, we have implemented the store application and the order management application. Our hope is that users will find the system easy to use and graphically appealing..

This study aims to find possible effects from the use of Voice over internet protocol software together with computer gaming on young adults English output. The study also tries to find effects of media usage on output and if there exists differences between boys and girls. This is done through analysis based on data collected from 28 informants, age 16-18. The data consists of recordings of individual stories coupled with a survey. The empirical data is analyzed in both quantitative and qualitative way.

In the present thesis, we have studied the management control system in Enskede-Årsta-Vantör, one of Stockholm?s municipal districts, with focus on theories about New Public Management (NPM). When NPM was introduced, a number of complications arose. Some of these, along with the district?s solutions of the complications, are described and analyzed using e.g.

The aim of this study is to find out whether there is any difference to be found in the attention ability before and after physical activity. The method used in this study was made of an experimental design. The participants were chosen through a cluster sampling and thereafter divided into a control group and an experimental group. A total of 64 pupils from upper secondary school participated in the study, 25 of them in the experimental group and 39 of them in the control group. Since the measure was repeated, both in respect of time and the comparison between the groups, a mixed design was used.

Asset management in insurance companies differs from conventional asset management to the extent that respect has to be taken to both assets and the commitments the insurance company has towards its customers. A model that has proven to fit well regarding the matching of assets and liabilities is the Asset Liability Management Model (ALM model). In addition to the matching in the balance sheet, the ALM model can be used in a company's work with strategic portfolio allocation by applying it as a basis for analyzing investment strategies with expected risk and return. From this, the ALM model also becomes relevant for calculating key figures according to the legal framework Solvens II which includes laws and regulations regarding the demands on economical strength (solvens) of insurance companies.Hence, the goal of this masters thesis has been to, on behalf of Bliwa Livförsäkring, create an ALM model to support the asset management department of Bliwa in their work with defining a credible way of analyzing the future risk and return of Bliwa's asset portfolio and insurance undertakings.The ALM model generally consist of four submodels, the scenario model, the liability model, the asset model and the company model, where the scenario model often is named as the core of the ALM model. The course of action has been to develop these submodels individually, with focus on the scenario model.

ganization of knowledge at a museum library: Library of the Museum of Ethnography in Stockholm in the 20th and the early 21st century [65][pdf.gif] The purpose of this masters thesis is to investigate the organization of knowledge at the Library of the Museum of Ethnography in Stockholm during the 20th and the early 21st century. The investigation is focusing on the development of the organization of knowledge, of the catalogues, of the classification system and of the information retrieval. The thesis examines the factors which force the development of the activity at the library and of the organization of knowledge. The study uses a qualitative approach which is based on investigations of different types of catalogues, of the electronic database, of the classification system, of the subject indexing and on interviews. A describing analysis is used.

Sweden is known to be one of the world?s most equal countries. Nevertheless, out  of  Sweden?s 262 listed companies, only seven  of  them  has  a  female  president, which  is  equal  to  3,4  percent. To  counteract  these  numbers  there  are  several  possibilities.  One  arrangement  that  is  highly  controversial     is  affirmative  actions.  But  there  are  other  options,  for  instance  more  and  more female  networks  are  starting  to  rise  and  many  of  them  also  offers  a  mentoring  program  where  the  mentee  gets  the  opportunity  to  learn  from  someone  with  more  experience.The  purpose  of  this  study  is  to  examine  what  difference  the  female  network  Q80,  with  focus  on  its  mentoring  program,  is  doing  for  the  mentee.  As  an  underlying  purpose  the  study  is  also  examining  what  visions  and  attitudes  the  management  and  the  mentors  is  communicating  within  Q80.  The  focus  is  mainly  on  the  visions  of  Q80,  menas  mentors  and  business  exceeding mentorship.  A  survey  has  been  carried  out  among  mentees  from  three  different  seats of mentoring  programs  where  they  have  answered  19  different  questions  regarding  their  time  as  a  mentee.  Furthermore  interviews  have  taken  place  with the management  of Q80  and  two  mentors.  The  results  are  analyzed  based  on  theories  about  gender,  women  in   management,  leadership,  mentoring  program  and  organizational structure.  The  result  shows  that  Q80i  as  a  source  of  inspiration  and  a  support  for  the  category  of  "career  women"  with  its  core  mission  to  strengthen  the  participation of  individuals  on  a  personal  level  more than  to  work  to  even  out  the  gap  in  the  Swedish  labor market.

In modern dairy production, the newborn calf generally is separated from its mother and put in a single pen for some time before it is introduced to group housing. Group housing is becoming more and more common because it saves the farmer a lot of valuable time. Even thought group housing has a lot of benefits it is often associated with a higher morbidity and mortality in the young calves. Therefore, knowing the optimal way to use the group pen lies in many farmers? interests and the importance of different factors such as the optimal age of introduction is important to evaluate. The aim of this study was to investigate the effect of age at introduction to group housing on the health of the calves in the group pen.

Human capital is professional service firms' most valuable resource and its quality is closely linked to the quality of its services. The purpose of this study is to investigate how professional service firms appraise their employees. A comparative study between an architecture firm and a management consulting firm is conducted with the aim to identify and explain similarities and differences in performance appraisal. Two qualitative case studies are performed and interviews as well as documents are used to explore the area. The thesis builds on a critical perspective and it has an explorative approach.