The importance of human capital in firm valuation is something Huang and Wang points out in there paper from 2008. We expand Ohlson?s valuation model (1995) in line with Huang and Wang (2008) to enhance a market value that includes proxies for human capital. By using human capital based market value and one of Francis, Nanda and Olsson?s (2008) version of earnings quality, we create a value table which aim to sort for undervalued and overvalued companies during the  economic upswing of 2003 to 2007 in the human capital line of business.

This paper intends to show how micro- and small businesses in the tourism and experience industry makes use of social media as a marketing tool. The study also shows the possibilities for businesses to market themselves to customers through social media. Small businesses usually don?t have the same conditions or the same marketing resources that larger companies have. For small businesses that lack marketing resources, social media is a great addition to marketing since the technology around social media is relatively simple.

The purpose of this thesis is to ascertain the main determinable factors of Swedish SMEs capital structure decisions and to investigate whether existing capital structure theories are applicable on Swedish SME financing. We have used panel data to run regressions of various capital structure determinants on three measures of capital structure; short- term debt, long-term debt and total debt. We found that growth opportunities, profitability and age are the most important capitalstructures determinants for our sample. Firm size shows a small explanatory result but the effective tax rate and the asset tangibility do not seem to explain the capital structure at all. Thematurity matching principle is considered significant..

Companies in the apparel industry are becoming increasingly responsible with regards to the social and environmental issues related to textile production. Despite these tendencies, there are great insecurities surrounding the concept of CSR and the effects on consumers of CSR communication. There is currently no model for breaking the concept of CSR down into smaller elements, specific for the apparel industry. In the first part of this thesis, we create such a model, applicable in a consumer communication context. In the second part, we investigate the effects on consumer attitudes and intentions of communicating the different elements of CSR presented in the model.

The cost of transportation has strongly increased in the recent years, transportations which are a major part for the construction companies. Skanska Asphalt which is a part of Skanska Sverige AB has noticed that there are significant cost savings to be made with the purchasing of transports. The transports in this case is about asphalt, where the costs are about 10% of the outsourcing business turnover. The purpose of this thesis is to study the working practice that Skanska Asphalt are using today in controlling and time-writing, for the asphalt transportations. Resulting in recommendations on how to improve the working practice at Skanska Asphalt.This study was conducted with the help of a number of interviews with Skanska?s employees and with suppliers of transportation to describe the practices which are being used in during the asphalt transportation.

The aim of this work is to develop new conceptual designs for the fairings that are situated between the fin and the rear fuselage on the new version of the JAS 39 Gripen aircraft, called the Gripen E/F. The designs presented should show a profit in the form of lower weight. To achieve weight loss, the possibilities of using other construction materials other than those which are available at Saab today were studied. Therefore, a material survey was carried out in which the market for modern construction materials was studied to get an idea of today?s level of technology.

Title: Why Great Britain? ? Swedish Encyclopaedias and the Explanatory Perspective of History, Essay in History AbstractIn my essay I describe how Swedish 20th century encyclopaedias interpret the coming about of the British Empire, the overall purpose being to establish a pattern of evolution in terms of historical understanding on the part of the encyclopaedic literature. Firstly, I have tried to determine whether the presentations at all constitute explanatory efforts. In those cases where they do, I have sought to ascertain whether the reasons put forward are to be understood as structural and stable, or as matters of less permanence. I have also tried to link these interpretations to significant ?constructions? of history ? i.

The purpose of this thesis was to examine the municipal guidelines regarding the construction of the prerequisite "other living expenses", and how the construction of the prerequisite was constructed in relation to the legislation. The sample of the thesis was the municipalities in Stockholm?s county. The empirical result was compiled with the hermeneutical method, and analyzed through a legal perspective and three different theoretical perspectives, as well as compared with previous studies. The theoretical perspectives were legal pluralism, bureaucracy, legitimacy and rule of law.

Purpose There are almost infinite numbers of ways to build dairy farms in Sweden. When building a new free stall barn you have the possibility to affect both working environment and animal welfare for many years to come. The construction costs are influenced by which type of barn that is built and what functions it contains, for example one can predict that automatic milking systems are more expensive to integrate than milking parlours. But what is the real cost of today for the construction of free stall barns with milking centres and how is it affected by construction methods and functions? Is the labour time influenced by the building costs? These are some of the questions this report will try to answer.

The concept Corporate Social Responsibility (CSR) describes a company's social and environmental work. More and more companies have embraced the concept of CSR and for some businesses, it has become equally important to present its efforts within CSR as to present its latest profits.The purpose of this essay is to establish an overall picture of a company's CSR efforts and to discuss the potential conflict between CSR and the aim for profit We investigate how businesses can improve their CSR effort so that it contributes to a positive development for the society while still creating economic value for the company. The study is based on a qualitative study of four Swedish companies in the fashion industry: Kappahl, Gina Tricot, Åhlens and Indiska. The results show that according to the theoretical framework, the four companies do not reach a complete strategic approach to CSR. To achieve this it is necessary for the companies to change their current CSR-activities..

Literature and studies exist on how to create services in the best interest of the client or how these services have an impact on individuals. They are however mainly from a social work professional stand point and rarely from how clients would develop and create the services that can imply a life change for them. Especially when working with children under 18 years old issues of agency and age that can result in the disregard of the Convention on the Right of the Child (UNCRC). The target group of this study is therefore youth between the ages of 15 to 17 years old in three cities across Sweden to allow them to voice their opinion and experience of being in treatment. Resulting from that is the aim of this study ? to investigate how an intensive treatment method like Multisystemic Therapy is described from a client?s point of view.

The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

The beauty industry has experienced a turnover increase of 220 % the last 20 years (Jones, 2010). At the moment the market for men's skin care is seeing the fastest growth rate in the cosmetic industry and multinational companies such as Procter and Gamble and L'Oréal have identified a "multibillion-dollar potential" within the segment. BUT - fresh research from the category leading company L'Oréal, shows that only 48 % of the male consumers use a skin care product specially adapted for men. It further shows that as many as 28 % of these do not even know how that skin care product got into their bathroom cabinet. The purpose of this paper is to get a deeper insight into men's relationship with skin care products and grooming.

The thesis explores an ongoing dialectical process between different levels of employees including top management to workers of Scandinavian Airline Service (SAS) regarding a new change program and to find out the possible social construction among them. In particular, it searches for the constructed reality of SAS ground service employees at Malmö Airport with regard to the preparatory stage of SAS Strategy 2011. A possible ambiguity in dialectical process is explored as it relates to an organization?s ability to effectively influence the understanding and identity of its employees through discourse.

In today?s modern age, energy consumption has become a major issue, both from an environmental viewpoint and cost perspective. Because of a rapid technologic change and increased costs of production of electricity, the demand to develop effective methods for energy efficiency industries have grown.The electricity-intensive industries, such as plastic industry, the demand to reduce energy consumption has grown significantly over the past 10 years, which have led to the development of different methods to determine and locate energy-consuming parts in the industry. This also means being able to prioritize and organize activities in the industry.In this study the measurements of voltage, current, power and PF performance on injection molding machines (K-TEC 275 form Ferromatik Milacron in Germany) with a focus to locate, within a machine, various measures that could improve energy use in the plastics industry, in this case RostiGP in Gislaved. These measurements have been carried out with the help of a power quality clamp meter to carry out time logs of the machines for some time during normal word rate.