Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

This study examines whether it would be profitable for travel distributors in the charter to expand its offerings to other travel related products, and also the products that are in demand. We are also studying the role that brand has for customers' choice of travel.According to Hellman, e-commerce is to be preferred since it is competitive because it gives the travel distributors the opportunity to lower down prices. Therefore, we also investigated the proportion of respondents who would consider buying these travel-related goods through the travel distributors? websiteIn support of this study, is a survey with a population of 100 charter travellers. Respondents are divided into two groups where the first group consists of people who have booked their trip in stores, and the other via the Internet.

Lärare tillhör den yrkesgrupp där stressrelaterad ohälsa ökar som mest. Syftet är att undersöka hur olika faktorer i arbetsmiljön kan bidra till minskad stress och ökat arbetsengagemang. Utifrån Job Demands?Resources (JD-R) modellen skapades frågeställningarna om hur arbetsmiljöfaktorer är relaterade till stress och engagemang och förhållandet dem emellan. Grundskolelärare (N=57) skattades genom frågeformulär.

This thesis focuses on the construction of drystone walls in the county of Sm?land, as well as their historical value and significance to the county. In Riksantikvarie?mbetets Plattform Kulturhistorisk v?rdering och urval, a directory for historical evaluations of buildings and objects, the first clause is to describe the object and its history. When trying to do this, the lack of literature focusing on the constructional elements of drystone walls and their history became an issue and is what prompted the writing of this thesis. With a study of different handbooks, a compilation of the constructional elements of the walls were put together.

Mobiltelefoner innebär en helt ny kanal för kommunikation mellan företag och kunder. Mobiltelefonen är kundens ständiga följeslagare, en privat accessoar, där företag ges möjligheten att nå kunden i rörelse (Shankar, Venkatesh, Hofacker, & Naik, 2010). Konkurrensen om kundens uppmärksamhet i mobiltelefonen har ännu inte etablerats men många av de globala aktörerna inom detaljhandeln positionerar sig inför ett paradigmskifte. Idag är den huvudsakliga konkurrensfördelen en butiks geografiska positionering (Ropers, 2001) men detaljisterna kan interagera med kunderna oberoende av var kunden befinner sig kan denna konkurrensfördel marginaliseras (LeHong, 2010). Syftet med denna fallstudie är att utforska kontextmedvetna mobiltelefonapplikationers potentiella värde och inverkan på svenska modedetaljister.

Citizen participation is fundamental in place analysis, where the aim is to define the sites specific character and identity. The local citizens know the village better than anyone else since they lead their daily life in the environment. I have in cooperation with Sala municipality suggested guidelines on how to involve the local people in dialogue during place analysis. The target was to involve and enthuse as many people as possible with relatively small resources in time and money. The suggested methodology was tried out in a place analysis of Västerfärnebo, a community with about 3 000 inhabitants of which 500 live in the main village.

The aim of this study was to describe how persons with Whiplash associated disorder experience how the pain affects them in their daily life. The design of the study was descriptive with qualitative, individual interviews, questionnaire with background facts of the examination group, and diary notes from persons with pain of WAD. Method for selection was convenience. Through contact with the association of whiplash group in a county in middle of Sweden, the majority of the examination group for the study was found. Five persons where given information about the study, one of them choose not to take part of the study, and one of the persons did not complete the study.

The purpose of this thesis is to investigate the two new phenomena; the pricing model Pay-What-You-Want (PWYW) and the launch of daily newspapers in the iPad. A quantitative study was conducted in order to examine what would happen if the PWYW-model where to be used by a daily newspaper for its iPad product, and what this would signal to consumers about the brand in terms of brand association and brand attitude. Furthermore, we have investigated which of these factors that are affecting willingness to pay in this PWYW-situation. Moreover, a secondary purpose was to test the two possible presentations of the digital newspaper in the iPad; Product and Access ? and how the results differed between these two.

Marknaden inom e-handel drivs till stor del av aktuella trender, vilka är med och utmanar både marknaden och företagen. Trender i sin tur drivs framåt av dagens teknologi som hela tiden utvecklas. För att ett företag ska kunna överleva på marknaden är det viktigt att hålla jämna steg med trenderna och teknologin. Det är inte bara marknaden som ställer högre krav på företagen och deras tjänster.  Konsumenter är snabba med att uppfatta de nya trenderna och teknologier, och ser det som en självklarhet att företag ska omfamna dessa och implementera dem i tjänsterna. Marknadens nya standarder leder till högre krav och förväntningar hos konsumenterna.

Zoos currently aim at keeping animals in as natural habitats as possible, since they havegone from displaying exotic animals to working with conservation of endangered species.It is therefore more common that zoos keep groups composed of two or more species in thesame enclosure. The aim of this report is to study why and how different species are held atzoos. Species in the wild can interact in different degrees depending on season andresources. When species are held together at zoos the space can be more effectively used,the animals increase their activity and the visitors increase their learning. Mixed speciesenclosures involve more work and risks of injury.

This study was a survey of how it is possible to create conditions for good elite environments in cities with elite universities. The purpose of the study was to create an understanding of how sports associations and National elit sportuniversities in Sweden can co-operate to create a good elite environments for people with dual careers. The study analyzed the current situation and what increased co-operation would do for the elitesports environments. To answer the purpose of the study interviews where conducted with leaders from sports associations and with a representative from the national sports university in Umeå. The result showed that in the current situation were was no cooperation to a significant degree.

Previous research analyzing information and communication effects regarding high-involvement purchases has so far concerned communication length and the use of salient attributes. Studies investigating the effects of communication on a word-level is however limited. For a high-involvement purchase like an apartment the need for information is vital in the customers purchase decision. The main purpose of this study is to investigate whether the communication in the prospectus varies based on sales success. The study connects research in information search, high-involvement purchases, communication length and information vividness.

This diploma work covers an investigation over the heat - and hot water systems of thetenant-owner's association, Bogården. The heat - and hot water needs of Bogården aresatisfied by both district heating as well as three heat pumps. Implemented investigationshows that the heat pumps are not used in a profitable way. Apart from that, the reservepossibilities are small. There is also a risk of the growth of Legionella bacterium in thehot water system.Since the heat pumps are already installed, HSB-Gävleborg (responsible for Bogården)has a wish to investigate possible proposed actions for optimization of existing plant.After completed investigation, a new proposed action is presented.

In the light of the criticism from the Swedish Consumers? Association towards the actions of modern fund managers on the Swedish Sustainable and Responsible Investment (SRI) market, discussions of change has increased. The reasons underlying a change and communication process are scarcely focused on. Thus, grounded on theories in the fields of Critical Management Studies (CSR), Corporate Social Responsibility (CSR), change and communication, this study analyses how a change of implementing revised SRI communication is carried out at Handelsbanken Asset Management, existing motives for the change in communication, and how key actors can affect the process. A participant observation and in-depth interviews were carried out enfolding a discussion that contributed with a critical analysis and discussion, concluding external motives to be dominant and that key actors of the change process are influential to a various extent.

Att fo?retag arbetar ha?rt med att sta?rka sitt varuma?rke a?r ingen hemlighet men a?ven ideella fo?reningar arbetar aktivt med sitt varuma?rke. Problemet fo?r ideella fo?reningar a?r att de inte la?ngre kan fo?rlita sig pa? biljettfo?rsa?ljning och medlemskap utan mer ma?ste fo?rlita sig pa? sponsorers finansiering. Avsaknaden av ett tydligt varuma?rke bidrar till att ideella fo?reningar idag inte fa?r maximal sponsring.