The purpose of this study is to examine the effects of joint venture announcements on stock prices behavior and simultaneously to test the German stock market (Frankfurter Wertpapierbörse) for efficiency. We tried not only to analyze the general impacts of a JV-announcement but also to look for differences in the market response to announcements of different types of joint ventures, namely: domestic, international, horizontal and vertical. Our expectations of efficient market were confirmed during our paper, which employed the technique of the standard event study. The calculation of abnormal returns which are the signals for market efficiency or inefficiency respectively were based on the market model, establishing linear relationship between the return on the market and the return on an individual security. The parameters of the model were obtained through regression analysis..

In the informational age of today, continuous learning is of greatest importance. The demand for this seems to be increasing, while at the same time people are under more pressure to carry out more tasks in shorter amounts of time. A way to solve the problem of finding time to learn could be to make use of the possibilities that Internet offers for learning at a distance. The purpose of this thesis is to, from a pedagogical perspective, contribute to the discussion concerning Internet based distance education for a target population consisting of professionals. We have found that some of the courses included in the two certification programs which we have investigated are suitable for Internet based distance education.

District heating covers around 80 % of the heating demand in apartment buildings and 10 % in single-family homes in Sweden. In the year 2010 the total input of energy to the Swedish district heating grids was about 70 TWh, which corresponds to 11 % of the total energy input to the whole energy system in the country. Through the combined production of heat and power the CHP-plants often reaches an efficiency of 90 % from energy in the fuel to produced heat and power. In order to keep the efficiency high it is important for the owners of the plant to have good knowledge about the plants performance at different operation points. StrÀngnÀs Energi AB initiated this diploma work together with FVB Sverige ab in order to come up with a program for short term planning of the production of heat and power at the companyŽs CHP-plant.The work consists of three main parts.

One problem in today?s indoor air quality lies within insufficient ventilation. Dynamic ventilation can be obtained by implementing a Demand-Controlled ventilation (DCV) system. DCV systems adjust the ventilation in a building by calculating the impact made by its? occupants.

Konkurrensen pĂ„ marknaden blir tuffare och tuffare för mĂ„nga företag och för att vara konkurrenskraftig nĂ€r det gĂ€ller kunskap, forskning och utveckling gĂ€ller det att man har en bra lĂ€romiljö för medarbetarna sĂ„ att man kan höja deras kompetens och utnyttja deras fulla potential.En av Ă„tgĂ€rderna som Organisationen har gjort, var att byta arbetssĂ€tt pĂ„ utvecklingsavdelningarna. Det nya arbetssĂ€ttet - Scrum - vill de ha utvĂ€rderad för att kunna veta om det har gett önskad effekt och om det skulle gĂ„ att förbĂ€ttra processen.Syftet med denna studien var att ta reda pĂ„ hur medarbetarna har upplevt implementeringen av ett nytt arbetssĂ€tt, scrum, och hur detta har pĂ„verkat deras förutsĂ€ttningar att lĂ€ra.Jag har anvĂ€nt ett miljöpedagogiskt perspektiv och i huvudsak kvalitativ metod. Vissa inslag av kvantitativ empiri finns ocksĂ„ för att komplettera.Resultatet av studien visade sig vara tudelat. Dels upplever medarbetarna att implementeringen av scrum har gĂ„tt bra och att det fungerar tillfredstĂ€llande. Å andra sidan visar det sig att man inte alltid lever som man lĂ€r och att inte hela scrumprocessen anvĂ€nds i sin helhet eller som det Ă€r tĂ€nkt.

The purpose with this research is to examine how the green marketing in retail trade can be developed in order to promote the eco-labeled products closer to the consumer.The method for the survey includes interviews with managers of a few retailers and their customers in the industrial sector. The purpose with the interviews was to produce the retailer and the customer?s perspective of products with eco-label on.The research is limited to the region of VÀstra Götaland.The results from this research indicate that there is a lack of communication between the retailer and the consumer. The consumers don?t think that the product is available.

Möjligtvis Àr produkten el idag en standardiserad produkt i dag som mÄnga tar för given fram dess att till rÀkningen visar sig. Under vintern och kanske frÀmst under januari mÄnad de senaste Ären har allt fler elkunder höjt rösterna pÄ grund av att priserna brukar stiga under den kyligare perioden. Sedan avregleringen av elmarknaden Är 1996 har mÄnga nya aktörer dykt upp och i vissa fall Àr omsÀttningen lÄg medan i andra fall redovisas det att elbolag gör större vinster idag Àn nÄgonsin tidigare. Trots detta finns det relativt fÄ studier som behandlar elmarknaden och framförallt om affÀrsrelationer pÄ elmarknaden. VÄr undersökning visar att 20 % av hushÄllen har haft samma elbolag i mer Àn tio Är samtidigt som mer Àn 50 % har bytt elbolag under de senaste tre Ären.

Geothermal energy can be extracted from an aquifer, where the groundwater is used as heatexchange medium while heat and cold are stored in the surrounding material in the aquiferand to some extent in the groundwater. Application of aquifer storage for the use ofgeothermal energy is mainly used in large scale facilities and is limited to sites with suitableaquifers in the form of ridges, sandstone and limestone aquifers.Löwenströmska hospital in the municipality of Upplands VÀsby, north of Stockholm, islocated nearby the northern part of the Stockholm esker. This means that it can be profitableand environmentally beneficial for the hospital to examine the possibilities of aquifer storagein the esker material next to its property.The purpose of this master thesis has been to investigate if geothermal energy storage with aseasonal storage of heat and cold can be applied within Löwenströmska hospital?s propertyarea using groundwater modeling. A hydraulic groundwater model was constructed inMODFLOW based on a simplified conceptual model of the groundwater system.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

Denna studie unders?ker en alternativ utformning av termisk brandgasventilation. Utformningen bygger p? att ers?tta tillufts?ppningar i markplan med r?kgasluckor i tak med hj?lp av brandteknisk installation i form av r?kgardin. Syftet med arbetet har varit att g?ra en j?mf?relse mellan denna hypotetiska utformning och traditionell brandgasventilation f?r att kunna utv?rdera om samma effekt kan uppn?s med de olika metoderna.

Atopic dermatitis (AD) is a complex, often lifelong allergic disease affecting around 10 % of both dogs and humans. The hallmark symptom is severe pruritus, causing a lowered quality of life. Mast cells (MCs) are known to play an important part of the immunopathogenesis, promoting a faulty T helper cell type 2 (Th-2) response which follows by a production of specific immunoglobulin E (IgE) antibodies towards environmental allergens (Ag). To further investigate the role of MCs and its mediators in the progression of AD, a low-calcemic vitamin D3 analog (MC903) was used to induce AD-like symptoms locally on the ears of two different knock-out (KO) mouse strains. The first strain was Wsh-/- mice deficient in MCs.

High housing- and construction costs is a fact in Sweden today. Prices on building materials more rapidly than producer price index for industrial goods. Prices tend to rise during market boom but does not adapt during diminishing demand. The effects of fading demand can rather be deduced through discounts and quotations. During 1992-1998 when the Swedish construction sector found it self in severe crisis the prices of construction materials kept rising more rapidly than PPI for industrial merchandise.

A new phenomenon on the Internet is the online audience response. Mentimeter is a web-based tool where you can create online polls. The users can then cast a vote and the result is shown in real time. We want to test the information visualization in Mentimeter and we base our hypothesis, that a better graph design is possible, on the work of Edward Tufte and Stephen Few. Edward Tufte is an emeritus at Yale University, where he held courses in statistical evidence and information design and has created theories about how visual information should be designed.

MÄlet med examensarbetet har varit att uppnÄ en ökad integration mellan IT och den operativa turistverksamheten i fÀlt. Detta har gjorts genom att undersöka pÄ vilka sÀtt realtidsöverförd geografisk data kan underlÀtta en guides arbete i fÀlt inom natur- och vandringsturism. Arbetet har resulterat i en prototyp utvecklad av oss och testad av ett antal fjÀllguider. Guiderna har medverkat i en diskussion och slutligen fyllt i enkÀter för att komplettera vÄr undersökning. Examensarbetet visar att den hÀr sortens applikation kan ge större flexibilitet för guider i deras arbete, bidra till ökad sÀkerhet och ge en större förstÄelse mot andra aktörer i nÀromrÄdet.

Problem areaAlfa Laval is a world leading company in the heat transfers area and have the vision to continue to be that in the future as well. The company has a lot of press lines where the utilization is high and also has started to become old. Prognosis shows that there is an increased demand of heat exchanger in the future. This increased demand is not something that existing lines will manage. To build new lines cost a lot of money and take time so it is essential that new lines are correct from the start and not need to be rebuilt or a lot of time spent to trim it.GoalThe goal is to achieve 100% theoretical utilization of the press (the press shall press the amount of plates it is designed for).