Bakgrund: De onoterade företagen står för en betydande och ökande del av svenskt näringsliv. De små onoterade företagens utmärkande drag, vilka inte behandlas i traditionella värderingsmetoder (till exempel CAPM), kan få stor inverkan på det framräknade företagsvärdet varför det är viktigt att hitta modeller som på ett rättvisande sätt kan avspegla även de onoterade företagens unika egenskaper och risker. Brister i nuvarande modeller har lett till försök att utveckla nya modeller som bättre kan fånga de onoterade företagens riskexponering i kapitalkostnaden. En sådan modell är AHP-modellen (Analytical Hierarchy Process) som har arbetats fram och publicerats av Cotner & Fletcher i American Business Review år 2000.Syfte: Studien beskriver, testar och analyserar AHP-modellen samt andra alternativa modeller som används inom företagsvärderingsområdet för att skatta kapitalkostnaden för eget kapital i onoterade bolag. Två centrala frågor genomsyrar uppsatsen: 1) I vilka fall kan AHP-modellen eller andra alternativa modeller användas till grund för en extern värdering av onoterade företag? 2) Kan AHP-modellen utvecklas för att bli mer praktiskt tillämbar och vilka förändringar behöver göras i sådana fall?Genomförande: Studien skattar fram kapitalkostnader för eget kapital på två fallföretag med hjälp av de vanligaste modellerna inom värderingsområdet.

Theability to beat the market is one of the most discussed topics in finance. Thereare very few investors that manage to accomplish this over longer periods oftime. Most of the financial research claims that this is impossible unless theinvestor increase the risk in the portfolio. However numerous of researchershave shown that it exist anomalies on the stock market which either indicatesthat the Capital Asset Pricing Modell (CAPM) or Fama and French three-factormodel fails to explain stock returns or that the market is not fully efficient.One investor that has claimed that the stock market is not fully efficient andthat it is possible to generate abnormal return is Benjamin Graham. Graham isone of the legends on Wall Street and he has shown that by using few variablesbased on public information, one can manage to beat the market over longer timeperiods.There arejust a few studies that have tested Graham?s criteria?s, however all of themindicates that they work but that the standard deviation might be higher forthe portfolios.

Background: The reasons why this study is conducted is because of the latest recession in the global economy. The current recession has made a lot of companies more aware of its cost, and in order to fit the new harsher economic climate the companies has to be more cost efficient. In order to do so many companies choose to reduce their amount of employees. When this happens in a recession, most of the layoffs are an effect of reactive causes, such as lower incoming orders, and fewer customers. This leads to a problem for the companies that don?t know how these kinds of layoffs will affect the value of the company?s stock.

Canine dilated cardiomyopathy (DCM) is a disease with high morbidity and mortality and with a high prevalence in certain breeds. Predominatly large breeds are affected, such as Great danes, Newfoundlands, Deerhounds and Dobermanns. One exception is Cocker spaniels, where both American and English Cocker spaniels are affected in a quite high frequency. Cardiomyopathy is characterised as a disease that affects the myocardium and gives an impaired heart function. To diagnose DCM following criteria have to be observed: 1. Dilation of the left ventricle. 2. Reduced systolic heart function. 3. Increased sphericity of the left ventricle. To be certain of the diagnosis, alternative reasons for the symptoms such as lung- and heart diseases with other etiologies have to be excluded Two different types of DCM have been found upon histological examination.

This thesis examines the use of history, historical narratives and the relation to Venezuelan historical consciousness in Libro Rojo, a publication of The Unified Socialist Party of Venezuela (PSUV). It consists of four parts: an introduction, a declaration of principles, statutes and finally what is called the programmatical bases (bases programaticas) of the party.A starting point for this thesis is that this is an under prioritized area of research about the Bolivarian revolution in Venezuela. It aims to show the centrality of history in these fundamental documents of the biggest left-wing party in Latin America.The thesis finds that symbolically charged historical figures ? mainly national icons of Venezuela´s struggle for national liberation - are mobilized to back up contemporary aspirations and influence public perception of what kind of future is possible and desirable. Libro Rojo structures the relationship between past, present and future in order to influence historical consciousness.It also finds that Libro Rojo constructs a vision of socialism which aims to show that the ideas and actions of Venezuela´s symbolically charged historical figures are compatible with the ideas of 19th and 20th century western Marxism.

Since the nineteen-fifties, the American political scientist Robert Dahl (born in 1915) has been one of the most prominent democracy theorists in the world. In the book Politics, Economics, and Welfare, he and his colleague Charles E. Lindblom in 1953 introduced the notion of polyarchy as a denomination for the incomplete democracies of the Western world. Linguistically speaking, this notion was formed in connection with the ones already existing in the philosopher Aristotle's (384-322 B.C.) comparative teachings on government. Later, it has become apparent that the notion of polyarchy has already been in use by other authors, such as Johannes Althusius (1614) and Sir Ernest Barker (1947).Robert Dahl has been active at Yale University (in New Haven, Connecticut, USA), and is regarded as one of the foremost representatives of the political-science discipline known as pluralism.

Syfte: Syftet med denna litteratur?versikt ?r att unders?ka det vetenskapliga underlaget f?r huruvida totalt flavonoidintag fr?n kosten p?verkar totalmortalitet bland vuxna med diagnostiserad cancer vid baslinje. Metod: Denna systematiska litteratur?versikt analyserar prospektiva kohortstudier som unders?ker sambandet mellan flavonoidintag och totalmortalitet. De s?kord som anv?ndes var "flavonoid intake", "flavanol intake", "cancer mortality" och "cancer survival". Det genomf?rdes en systematisk litteraturs?kning i databaserna PubMed och Scopus, f?ljt av en dataextration.

Bakgrund: Mot bakgrund av ett ökat antal fall med prostatacancer på ett företag erbjöds alla anställda män över 40 år av arbetsgivaren att genomföra en PSA-provtagning hos företagshälsovården i förebyggande syfte. Som företagsläkare är det otillfredsställande att ta beslut om åtgärder utifrån enbart provresultat utan annan information, varför man beslöt att göra en studie av dem som hade erbjudits PSA-prov.Syfte: PSA-screening är kontroversiellt även på global nivå. Syftet var att undersöka attityden till PSA-screening och speciellt klinisk undersökning vid provtagning, informationsnivån om PSA hos de tillfrågade samt eventuella samband mellan attityd/informationsnivå och besvär/ärftlig belastning.Undersökt grupp: 48 män, alla över 40 år - på samma arbetsplats, där man misstänkte ökat antal fall med prostatacancer som tidigare hade fått erbjudande om PSA-test och uttryckt sig positivt om att delta i studien. Härav besvarade 37 enkäten, vilket var den slutliga gruppen för undersökningen. Metod: En enkät med 29 frågor om information och allmän attityd till PSA-screening, eventuellt genomförd PSA-provtagning och/eller läkarundersökning samt eventuella vattenkastningsbesvär och hereditet för prostatacancer tillsändes undersökningsgruppen.Resultat: Drygt 2 år efter introduktionen av erbjudandet om PSA-screening för alla anställda på 40 år eller däröver, var en stor majoritet (89% enligt enkäten) fortsatt positiva till genomförandet av PSA-screening inom Företagshälsovården.

The aim of this essay is to analyze the political interests of the United States Government in Turkey, from 1997 to spring 2007, using a qualitative method. I will also analyze any strategic changes during this period, by using theories of realism, particularly Structure Realism and Rational Choice. Using the Rational Actor Model (RAM), I will analyze how nation states such as the United States act in the political arena in Turkey. How can the US Government legitimize the support to Turkey and at the same time criticize there democratic deficit and their view on human rights. Turkey has been an American Military Ally, via NATO since 1952 and its demographic situation has changed since the Cold War.

Cows affected by mastitis caused by Klebsiella (K.) pneumoniae often become seriously ill. In some cases herdproblems may occur. Contaminated bedding material is considered to be one of the most common risk factors for klebsiella mastitis. In a recently performed study in USA it was found, however, that more than 80 % of healthy, lactating dairy cows excreted K. pneumoniae in faeces.

This paper has two parts. In the first part we analyse the Swedish translation of KIMS and we compare it with the American version that Baer and colleagues developed(Baer et al, 2004). Our focus is the factor structure, internal consistency, scale correlations and validity in relation to the already validated translation of the MAAS. The second part has three issues: Does a group of relatives to persons with borderline personality disorder differ from a group of university employees with respect to different aspects of mindfulness? What are the correlations between KIMS and the symptom measure BSI-GSI for the group of relatives? Has the Family Connections program had any effect on the degree of mindfulness for the group of relatives? 123 university employees answered the KIMS questionnaire.

AbstractTitle:                           What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank.Course:                              Master?s thesis in Business economics, 15 ECTS.Date:                                                        2009-06-01Authors:                            Daoud Ghorbandi and George TekmenSupervisor:                        Paula LiukkonenLanguage:                         SwedishPurpose:        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies.Method:                     The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay?s secondary data.Theory:                      It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper.Empirical base:          Interview Responses forming the essay?s primary data is presented in its entirety in this chapter.Conclusions:              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF.

Det verkar råda stor konsensus om att matematikundervisningen är viktig för att Sverige skall kunna hävda sig och kunna konkurrera i en global värld. Samtidigt visar det sig att eleverna i allt större utsträckning har svårt att nå målen för undervisningen. En undervisning, som forskningen visar, är hårt styrd av den matematikbok som används.I Finland har det visat sig att vilken lärobok som används i undervisningen får statistiskt signifikanta konsekvenser för elevernas resultat. I uppsatsen undersöks om samma statistiskt signifikanta samband även föreligger i Sverige. 149 skolor omfattande 13 408 elever ingår i den statistiska kvantitativa studien.

The purpose of the essay is both to bring forward the threats images, sectors, actors and referents that can be found at the European border between 2007-2010 and to explore whether they change during this period. Furthermore, the essay also intends to review the Copenhagen School?s theory of securitization. The analysis of the essay will be done on the European commission?s ?Enlargement Strategy and Main Challenges?, a rapport that focus on the European border and its enlargement.

The requirements for wastewater treatment plants (WWTP) are gradually increasing, partly because of higher incoming loads, which in turn require a more efficient treatment process. In parallel with environmental and economic goals there are also desires to lower energy consumption without compromising the wastewater treatment. Furthermore, there is a demand on WWTP´s to alter eutrophication in aquatic systems through better nitrogen and phosphorus removal. An increasing number of WWTP´s have acquired biological nitrogen and phos-phorus removal. A by-product of this type of biological treatment is the formation of nitrous oxide, which is a potent greenhouse gas.