Abstract: Private equity used to be synonymous with tremendous yields and rates of return. However, the private equity market trembled in 2008, due to the financial meltdown caused by the worldwide credit crisis. Considering the current low number of exits within the private equity industry, the purpose of this thesis is to examine if there has been any change in how private equity firms control their portfolio companies since the inception of the crisis. One private equity company and two portfolio companies have been studied. The case study is prepared from interviews with senior directors in the portfolio company and investment managers in the private equity firm.

BakgrundI bakgrunden beskrivs erfarenhetsbaserad litteratur från förskolans verksamhet som bygger på erfarenheter och kunskaper om portfolion och dess användning. Inom förskolan kan portfolion vara en pärm som synliggör barnets lärande och utveckling i form av olika alster. Portfoliometodik är ett arbetssätt som handlar om kunskapssyn, barnsyn och förhållningssätt. I arbetet med portfolion observerar och dokumenterar pedagoger barnets lärande och utveckling. Portfoliometodiken utgår även från läroplanen i förskolan och skolan.

Purpose The purpose of our study was to investigate the changing nature of volatility during the last 80 years. Like in an American study, we tried to find some trends in the risk of stocks and bonds that would have an impact on the balance of a portfolio of stocks and bonds. At the same time we investigated the influence of inflation on the choice of portfolio. Methods We have used standard statistic tools and formulas to obtain our results. In most cases it was a matter of calculating average and standard deviation.

In order to drive innovation and growth in a nation is it important to have innovative companies. Many of those innovative companies are smaller companies, which are in need of capital injections for expansion of its operations or to be able to produce a commercial product. In many cases the banks will not lend because they believe there is too great a risk that they will not get their money back. It is in this situation venture capital becomes interesting. Venture capitalists? see the potential the product and/or entrepreneur possesses and are therefore more willing to take the risk in investing in these companies.

Högskolan iJönköpingHögskolan förlärande och kommunikationD-uppatsLärande 91-120 hp.AbstractAnna Jakobsson & Catarina MarkusLära genom portfolio ? men vad?? En kvalitativ studie om några elevers lärande med portfolio som redskap och metodÅr: 2008 Antal sidor: 47I föreliggande studie är huvudsyftet att utveckla kunskap om elevers och pedagogers kvalitativt skilda uppfattningar av vilket lärande som elever utvecklar genom arbete med portfolio. I ett vidare syfte jämförs skillnader och likheter av uppfattningar.Bakgrunden sammanfattar kort vad portfolio kan innebära. Forskning kring reflektion, metakognition, värdering och bedömning kopplas som centrala element till portfolioarbetet.Studiens teoretiska utgångspunkt är den fenomenografiska forskningsansatsen och som metod har använts en halvstrukturerad intervjuform. Undersökningsgruppen innefattar nio elever i år 5- 6, samt fem pedagoger.Resultatet visar på kvalitativa skillnader i uppfattningar av vilket lärande som utvecklas hos elever genom portfolioarbete.

A company may use different accounting techniques to adjust accounting information and thereby attract investors. Big Bath Accounting is defined as a strategy used to make changes in the financial statements and reduce the results further when the companies expect negative results. This phenomenon has been observed empirically and occurs when including CEO change and negative results. The aim of this study is to test whether there is another factor affecting Big Bath Accounting, namely remuneration of the CEO. The CEOs should, by changing the accounting information, be able to influence their compensation.

Med mitt arbete vill jag undersöka hur man arbetar med portfoliometodiken i textilslöjden och hur arbetet med portfolio kan underlätta för läraren att arbeta utifrån de direktiv som finns i kursplanen för slöjd. Undersökningen har genomförts i enkätform där textillärare som arbetar med portfoliometodiken har fått svara på ett antal frågor med olika svarsalternativ. I undersökningen har det framkommit att när man arbetar med portfolio i textilslöjden så sparas alla elevens arbeten. Den färdiga produkten har fotograferats och sparats tillsammans med elevens utvärdering och i de flesta fall även med lärarens kommentar. Däremot är det ingen som sparar någon bild på produkten under arbetets gång. Trots att fokus har flyttats från produkt till process i Lpo 94. Nästan samtliga lärare tycker sig se att portfolion hjälper eleven att se sin egen utveckling i slöjd, att den hjälper eleven att ta ansvar för sitt arbete samt att det är lättare att motivera eleven att skriva en utvärdering.

BakgrundPortfolio används för att synliggöra barns lärande och utveckling för barn, förskollärare och föräldrar. Portfolion är ett hjälpmedel för att kunna följa barns lärandeprocess. Genom samspel med förskolläraren kan barnet genom reflektioner kring portfolion få syn på sitt eget lärande och sin egen utveckling. Samspelet mellan barn och vuxen samt mellan barn och barn ligger till grund för att lärande ska ske. I bakgrunden har de didaktiska frågorna vad, hur och varför samt hur portfolion kom till Sverige bearbetats.

The executives of a firm possess considerable influence over a company's financial reports. The numbers can be adjusted in a favorable direction by engaging in Earnings Management, which harms the reliability of the financial reporting. Previous research suggests that Earnings Management can differ between genders. In recent years the debate about a woman's role in the business world has received generous attention in media. Moreover, the presence of women in leading positions has become a relevant issue for firms.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

Portfolio är ett bra verktyg för att dokumentera och synliggöra lärandet. Det har forskats om portfolio ur lärarperspektivet men mindre utifrån elevernas perspektiv. Syftet är att eleverna ska se sin kunskapsutveckling och sitt eget lärande under hela skolgången. Det är inte dokumentationen i sig som är det viktiga utan de reflektioner den ger upphov till. Utgångspunkten är elevernas egna satta mål.

This paper investigates the possibilities to construct automatized portfolios based on optimizations strategies that could outperform comparable indexes. The study is based on time-series of Swedish stocks dating from 1986 to 2006. In the research four different portfolio optimization techniques were studied. These were: the Classical Markowitz Approach, Mean-Absolute-Deviation, Minimum-Regret and Conditional Value-at-Risk of which the three latter are based on generated scenarios. The behaviour of these models was studied for different choices of parameters such as backward time-horizon and targeted average return.

The purpose of this paper is to compare two different portfolio strategies consisting of insider transactions and stock recommendations and examine whether they posses any information advantage.  The portfolios are balanced once every three-, six- and twelve- months in the period of 2007-2009. Our results show a pattern for these investment strategies. The portfolio consisting of insider transactions generates a positive return in equity in a negative market environment and the opposite reaction in a positive environment. The result for the portfolio consisting of stock recommendations show a positive return of equity in positive environment and the opposite effect in negative environment. The pattern that has been observed can be classified as an anomaly.

The aim of this small thesis is to investigate if the probability of business failure is higher at the time of divestment than at the time of acquisition for portfolio companies that have been subject to private equity ownership. The background for this thesis is the widespread critique aimed at private equity firms, claiming that they increase the risk in their portfolio companies. We have performed a study of 53 buyout transactions, involving Swedish manufacturing companies, covering a time span of 13 years, from 1995 to 2007. We find evidence of an increased risk of business failure for the portfolio companies with a short forecasting horizon (within one year). The absolute increase in the sample is however small.