The purpose of this thesis is to study the difference in value generation and its drivers between leveraged buyouts and listed companies. The primary objective is to observe if differences exist. A secondary objective is to understand the differences and attempt to provide an explanation based on earlier research on Private Equity. A selection of large Swedish LBO-transactions, carried out between 1998 and 2012, are analyzed and their value generation drivers subject to comparison with a weighted index of companies listed on the Nasdaq OMX Stockholm. A clear difference in value creation is observed, both in size and composition.

In a municipality in the county of Stockholm there is a preparatory class which accepts newly arrived children from other countries. In the preparatory class the education is focused on teaching students the Swedish language so that they eventually, after about 3-4 -terms, can be transferred to a "regular" class.For students with a different native language, it takes about 5-7 years longer to learn the knowledge-based language that is used in school (Gibbons 2009: foreword). This requires education in school to be linguistically developing.The purpose with this essay is to gain knowledge on how pedagogues can work in a linguistically developing manner with students who have Swedish as their second language. The comparison between education in a preparatory class and education in two regular classes at two different schools is also part of that purpose.What is the education considering linguistically developing work methods like in the preparatory class and the" regular" classes? Are there differences and similarities between the preparatory class and "regular" classes education when it comes to linguistically developing work methods? Which part of the education is adapted to a linguistically developing perspective that fits students with Swedish as a second language?Theories as the socio cultural theory, the proximal zone, and Jim Cummins model, concerning among other things language and knowledge development, is brought up and linked to the study of differences and similarities between schools.

The purpose of this study is to incrementally, through a combination of various methods, examine the assumptions about the working economic outcomes that can be made based on planned ergonomic intervention in a department at Pfizer Health AB in Strängnäs. The study contributes to knowledge about how assumptions on OSH financial results can be made, based on planned ergonomic interventions. These assumptions were based on biomechanical calculations made on the basis of ergonomics measurements with inclinometer. The study is important because previous research has shown that poor work environment have a bad impact on the economy of a company in different ways. It can for example be negative impact on the company's productivity and quality of the units produced or the services provided.

Drain water heat recovery is an uncommon measure in multi-unit residential buildings. There istechnology available for the purpose but the knowing and experience of the heat recovery systems islittle. The purpose of this thesis is to evaluate the future potential of drain water heat recovery inmulti-unit residential buildings.A major part of the multi-unit residential buildings in Sweden were built during modernismen andrekordåren (1940?1975). Many of the buildings have worn out drain and water supply systems andmany are in need of a general refurbishment.

The main purpose of this Master Thesis has been to evaluate whether active fund management is profitable on Emerging Markets. The material used to examine this consists of 106 actively managed funds, with varying length during the period 1988-2006 and who uses MSCI Emerging Markets (MSCI EM) as benchmark index. The thesis has been written under the supervision of the Asset Management Department of Länsförsäkringar AB (LFAB) and the Department of Production Economics, Linköping Institute of Technology. Apart from the main purpose, the methodology used is also meant to form a template for in-depth or similar studies, preferably by the assigner of this survey, LFAB.The results shows that the median manager underperforms the MSCI EM throughout the whole period, which leads to the conclusion is that active management on Emerging Markets is not profitable. A grouping of the funds based on tracking error still shows that a majority of the managers in all of the groups underperforms against the benchmark.

Background: Diabetes mellitus is a chronic disease that manifests as an increased level of glucose in the blood. According to the World Health Organization (WHO), 347 million people have diabetes worldwide. In year 2004, 3.4 million people died from the consequences of high blood glucose. In the Swedish population the prevalence of diabetes is estimated to 3-4 %, out of which 85-90% are Type 2. Among senior citizens a prevalence of diabetes is seen in Sweden up to 14 - 15%.

Marketing communications have earlier been conducted via traditional channels. Today companies have discovered the possibility of doing much of their marketing communication in cooperation with the web at relatively low cost. This development has led to the ability for small businesses to compete with large companies independent of geographic location. The purpose with this thesis was to examine how small businesses use their website in marketing communications with their customers in the consumer market. In order to reach this purpose we have conducted interviews with five small businesses in different business trade with varying degrees of website usage, located in Piteå and Luleå.

This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

Huvudsyftet är att undersöka om det existerar väsentliga variabler som kan hjälpa oss att finna framtida vinnarfonder genom att studera historisk information. Studien mäts i förhållande till det existerande utbudet på svenska fondmarknaden. Konkret vill vi kunna få en högre signifikant avkastning under en given period än den genomsnittliga avkastningen för samtliga fonder på den svenska marknaden. Med denna undersökning vill vi bidra till en diskussion om det råder marknadseffektivitet. Variabler som vi studerar för denna undersökning är historisk avkastning, standardavvikelse, Sharpekvot, Stutzer index, fondstorlek, kapitalflöde, relativ volym, trading activity, fondavgifter och slutligen ålder.

The most predominant method for forest harvesting in Sweden is the cut-to-length method based on two-machines, a harvester that fells trees and cut them in a predefined length, and a forwarder which transports logs to a landing area for further transport to a processing facility. New machine solutions have to be much gentler to the ground than today?s machines. To be able to develop a forestry machine that preserves the terrain requires a proper understanding of the interaction between tire and soil.The goal of the project is to contribute to the existing knowledge of forest machine tire-soil interaction and to develop a tire-soil model that enables dynamic simulations of forest machines operating in rough terrain. The modeling has especially been focused on the interaction between tires and soft ground.A comparison of theoretical data of different WES-based terrain interaction models and a comparison test data from a full scale field test is presented.

The aim of the study is on basis of Peters and Waterman?s factor of success, to examine the successful companies, Ericsson and Huawei, and to analyze the R&D and positioning strategies of the companies.To accomplish the study we have used a case study using interviews and annual reports to collect data. Three persons have been interviewed, two from Ericsson and one from Huawei. All annual reports from the year 2004 until 2011 have been reviewed.Our finding is that Ericsson and Huawei do not, according to Peters and Waterman?s model, fulfill all factors of success and their R&D strategy varies depending on the situation and which knowledge the company already possesses and needs.

This thesis examines the implications of a shorter  intensive action research  project on  the formative assessments  key  strategies  four  and  five  that  are  activating  learners  as  learning  resources  for  one another and activating learners as owners of their own learning.  The research questions were ?How do the pupils experience the formative approach?? ?What didactic consequences does the formative approach  mean  for  the  role  of  the  teacher??  and  ?How  does  the  formative  approach  affects  the pupils?  results  on a  short term??. The results were that the  majority of the pupils liked the approach and that they felt like their efficiency increased. The didactic consequences were that the teacher had to spend more time on evaluation but had more time during the lesson to listen to and discuss with the pupils. The pupils? results were not changed in comparison with the control group..

Det finns flera olika möjligheter till prissättning. Det finns inte en enda teoretiskt korrekt eller allmänt accepterad metod. Vad är anledningen till att använda olika prissättningsmetoder och vilken metod är vanligast hos företag? Har det skett förändringar över tiden när det gäller val av prismetod? Det finns även olika motiv till att införa internprissättning i ett företag. Vad anser ekonomer, på företag verksamma i Sverige, vara det viktigaste motivet? Lyckas internprissystemet oftast uppfylla sitt syfte eller vilka negativa effekter kan uppstå?Syftet med uppsatsen är att beskriva och analysera företags internprissystem samt att diskutera dels motiv till att införa internpriser och dels åtgärder för att undvika negativa effekter.

Det finns flera olika möjligheter till prissättning. Det finns inte en enda teoretiskt korrekt eller allmänt accepterad metod. Vad är anledningen till att använda olika prissättningsmetoder och vilken metod är vanligast hos företag? Har det skett förändringar över tiden när det gäller val av prismetod? Det finns även olika motiv till att införa internprissättning i ett företag. Vad anser ekonomer, på företag verksamma i Sverige, vara det viktigaste motivet? Lyckas internprissystemet oftast uppfylla sitt syfte eller vilka negativa effekter kan uppstå?Syftet med uppsatsen är att beskriva och analysera företags internprissystem samt att diskutera dels motiv till att införa internpriser och dels åtgärder för att undvika negativa effekter.

Purpose: The purpose of this paper is to examine if companies? incentive programs for employees is designed in such a way that it makes it possible for managers to reach their goals. Method: Qualitative with a semi standardised questionnaire Results: Our results is that the incentive programs for employees in their present form don?t give the companies a good possibility to effect the employees to perform towards the goals of the system. The performance measures in the incentive programs for employees is suitable in comparison with the goals of the program but the construction and the use of the systems doesn?t give a satisfied result in comprising with the goals.