This study aims to measure the effect of accounting conservatism and to identify thebusiness activities causing firms to undervalue owners? equity. To estimateaccounting conservatism, we have followed the hypothesis that no firm over time cangenerate a return greater than its cost of equity, i.e. CAPM. Thus, if a firm in factgenerates an excess return over time, we assume that the excess return is an estimateof accounting conservatism within that firm.The hypothesis originates from the corporate valuation model ?Economic ValueAdded®? which tries to adjust for accounting bias.

Elektronisk handel är en av de starkaste trenderna inom IT-området just nu. För företag som är snabba på att tillgodogöra sig och bemästra tekniken öppnas nya dörrar mot nya marknader. Det är viktigt att företagen förstår att elektronisk handel inte bara är datorer, programvaror och nätverk utan att det handlar mer om affärs- och organisationsutveckling.Detta examensarbete behandlar ämnet elektronisk handel mellan företag, business-to-business.Syftet med denna rapport är att belysa hur långt de medelstora tillverkande företagen i Sverige kommit i processen att införa elektronisk handel.Undersökningen, som bedrevs för att erhålla svar på problemformuleringen, genomfördes med hjälp av intervjuer via telefon och personliga besök samt utskick av enkäter till företag.Resultatet som undersökningen genererat är att intresset för elektronisk handel är väldigt stort inom den utvalda kategorin, svenska medelstora tillverkande företag. Även om det är ett stort antal företag som hittills inte har infört elektronisk handel så var majoriteten av de undersökta företagen intresserade av ett införande..

The global spread of the Internet has enabled busniesses and consumers in all industries to be better informed. Consequently, the buying process has appeared to become different from what tratditional models implies. As the buying behaviour among customers is evolving, selling companies are responding to this change. This thesis evolves around the consequences that the developing relationship between buyer and seller in business-to-business companies has led to. The topic in focus is the buzzword and phenomena "content marketing" with its marketing and selling strategy.

Interest in the implementation of AGV-systems (Automated Guided Vehicle) has in recent decades increased. The reason is that it allows companies to perform reliably and secure internal transport while reducing the need of personnel. It is one of todays most advanced and complex material handling system that can independently make their own decisions regarding flow paths and traffic control. An AGV-system consists of transport units carrying cargo from point A to point B, and communicates using a computer.The purpose of this study is to develop a model on how to proceed in order to design an AGV system in heavy industry. The model is tested by a case study of a company in the metal industry to determine if the model works and gives the correct result.

Our essay starts with two self-experienced stories where we describe how we as pedagogues act when children do not behave as we wish. We examine the different perspectives that can influence us pedagogues to act as we do. Our narrative about Kevin, seven years old, shows how he is excluded from his school mates as they perceive him as disruptive. Also the narrative about Pelle six years old is about his dislike of an activity he is forced to attendag ainst his will.The study is based on a hermeneutical method where, through the interpretation of different perspectives, we discuss several aspects that affect us in our actions. The perspectives we have chosen to highlight are treatment of children, organization, power structures, communication and reflection.Our narratives differ from each other in the way that the recreation instructor Ulrika has no mandate over her situation on this particular day she helps as an extra support in a class atschool.

This thesis work contains a litterature study about electrical motors in general and how PWM-patterns for brushless DC-motors can be made. A suitable method has been implemented as a simulation model in VHDL. A simulation model of a brushless DC-motor which describes the phasecurrents, torque and angular velocity has also been made. The motor model made simulations easier for the complete PWM-system. The design was synthesised and tested with a prototypeboard including a SPARTAN II FPGA.

Managing credit risk might be the single most important business area for any commercial bank. The assessment of "good" and "bad" corporate clients is a important task for a creditor. A bad debtor is a corporate client with hardships in meeting the continous claims (interest payments) that a creditor requires. One way of evaluating or separating a "bad" client from a "good" client is to assess the propensity for the client to file for bankruptcy. This thesis examines 226 firms in the Swedsh market in the quest of predicting corporate bankruptcy.

At the Women?s House in Örebro, a children?s project has started where the work method ?Oasen? [Oasis] model has been developed by two children?s educationists. The aim of this study is, with the ?Oasen? model as a starting point, to deepen the knowledge of (1) how to meet children?s central needs while staying at a Women?s House and (2) what the ?Oasen? model may contribute to the children. The theoretical framework consists of a cognitive approach to the progress of children experiencing domestic violence and a presentation of conceptions concerning children?s needs.

This study is based on a statistical analysis of fundamental key ratios on the Stockholm Stock Exchange during the period 2004-2012. In total 35 financial ratios of 90 companies were tested, ultimately five ratios remained within the 5% significance level. These ratios were ROA, P/B, Total Yield, EV/EBIT and Operating Margin. A custom made investment model was created based on the purpose to achieve a risk-adjusted excess return. The results in general did not show any significant difference in return between the model's portfolio and index.

I have with this thesis sought to understand how chick lit could be useful in the classroom in the teaching of Swedish B-course in high school. Based on the model of critical literacy I am arguing that this genre would help to meet the objectives of the policy documents which, among other things, are to critically examine and analyze various types of texts.I have found that some of these texts could be used for analyzing and critically examine the ideological dimensions of texts and cultural heritage by the model of critical literacy, and also as a counterweight to the more traditional teaching of the canonical literature as a literary historical stuff that students should learn. I have also wanted to create a basis for discussions about literature in the classroom based on the chick lit genre. To do this I have, based on three themes and questions from the model of critical literacy, tried to focus on issues that might emerge from the ideological analysis and critical review. The model aims to deconstruct norms of society, and in the work of chick lit, I wanted to show how you could deconstruct norms around gender..

Information handling has been a key issue for different companies for a long time. Electronic Data Interchange (EDI) is used to transfer different business documents from one company to another. This is done in such way that the information itself is separated from how this information is stored and handled in the companies internal systems. As different companies have different systems there is a need for a standardised format for this exchange. There is a big difference between EDI-systems based on what kind of EDI-standard is used.

Detta examensarbete är utfört vid Luleå tekniska universitet på uppdrag av Ericsson Network Technologies AB. Arbetet har utförts vid företagets anläggning i Falun där kraftkabel tillverkas. Inom de närmaste tre åren antas efterfrågan på lågspänningskabel öka. Därför finns ett behov av att utreda vilken kapacitet anläggningens befintliga tillverkningsutrustning har samt att undersöka vilken förbättringspotential som finns. Förutom den egna produktionen av lågspänningskablar avlastar den aktuella avdelningen produktionen av mellanspänning-, högspänning-, och installationskablar med vissa tillverkningsmoment.

The aim of this study is to examine the democratization process of Kosovo in the years after the countries independence was assured. Two central questions for the case study consist of whether a democratic improvement in the country has occurred and which factors, positive and negative, are present to further improve or impede the democratizationprocess. The study builds upon two central definitions, democratic states and democratization in order to gain theoretical background to be able to measure these two quite abstract expressions. A socioeconomic model is used to measure favorable or negative developments within Kosovos society and the findings of this model confirms the hypothesis of modernization theory, namely that increased socioeconomic development increases the chance of a positive democratizationprocess. There has been a positive democratic development aswell as socioecomic progress but since the nature of this study is merely descriptive and not explanatory, it doesnt make claims on the explanatory power of modernization theory.

This report describes a master thesis performed at SICS (Swedish Institute of Computer Science) and KTH (The Royal Institute of Technology) in Stockholm.Ajax stands for "Asynchronous JavaScript and XML" and it's not a programming language, but a suite of technologies used to develop web applications with more interactivity than the traditional web pages.Ajax applications can be adapted for mobile and constrained devices. This has been called Mobile Ajax. While the technique is the same, Mobile Ajax generally is considered to be a special case of Ajax, because it deals with problems specific to the mobile market.The purpose of this thesis has been to examine which possibilities and disadvantages has the Mobile Ajax from developers and users perspective. In addition we compare Mobile Ajax with Java Micro Edition (Java ME) and Flash Lite.This has been done through literature studies and development of a databased chat client (MAIM -Mobile Ajax Instant Messenger). The application sends and receives direct messages in real time between differently mobile devices.

Kopplingar mellan interna prestationsmätningar och ständig förbättring undersöks genom fallstudie av IKEA Food Service. Uppsatsen genererar fem hypoteser kring ämnet..