Uppsatsen undersökte en alternativ metod att kreditbetygsätta företagsobligationer. Metoden är baserad på en modell skapad av Hall & Miles (1990) och har tillämpats med viss framgång på banksektorn i tidigare studier. Modellen gör antagandet om effektiva kapitalmarknader och använder aktiekursinformation som enda informationskälla. Undersökningen utfördes genom att applicera modellen på 49 slumpvis utvalda amerikanska företag och ta fram en tio års lång kreditbetygshistorik. Denna kreditbetygshistorik jämfördes sedan med kreditbetyg på de 49 företagen satta av kreditvärderingsinstitutet Moody?s under samma period.

Today?s Sweden becomes more and more multicultural, with a mixture of many different languages. Many children are raised to learn two or more parent languages. If you work as an educationalist in preschool you will probably come in contact with these children. The question is how you should treat them and ease their development of languages.The purpose with this work is to find answers to the question if bilingual children develop their languages by the same method as monolingual and how one as an educationalist can make these children?s development of language easier.The papers preface is a part of literature that describes different researchers view on the bilingual children?s development of language and how one, as an educationalist, can ease it.To my study I have chosen to interview three educationalists in preschool who all work with bilingual children.

The concept of sustainable development is a challenge that demands cooperation from all levels of society for it to be successful. The focus for this thesis is how politicians within the local councils understand the concept of sustainable development and how they implement it in political decision-making.The basis for the study is a questionnaire that was distributed to 303 local politicians in three municipalities of varying size in Southern Sweden. The study concentrates on departments within the local councils that are directly connected to the Swedish environmental law and the Swedish planning and construction law. One of the primary goals with the aforementioned laws is the achievement of sustainable development within one generation.The outcome of the study was that over half of the local politicians could correctly define sustainable development according to the World Commission on Environment and Development?s (WCED) definition.

Syftet är att undersöka ifall det finns ett signifikant samband mellan matchresultat och rörelsen i ett fotbollslags aktiekurs. Uppsatsen ska även ge en ökad förståelse gällande skillnader i avvikande avkastning vid olika typer av motstånd och matcher. Uppsatsen är kvantitativ undersökning med deduktivt angreppssätt där avvikande avkastning studeras vid olika händelser med hjälp av diverse hypotesprövningar. Teorierna i uppsatsen behandlar aktievärdering, marknadseffektivitet samt aktieägarbeteende. Empirin presenteras i form av tabeller med avvikande avkastning och hypotesprovningar vid olika händelser.

The concept of leadership development plays an important role within the modern organization. As a result of the increasing interest in developing leadership competencies, investments in leadership development programs are becoming a common part of business strategies. However, the return on those investments is seldom evaluated. The reason for this is considered to be the complexity created by the many factors that influence leadership but have no relation to the program. This is a case study based on interviews with participants from a one-year leadership development program that was carried out at AB Previa.

The aim of this study was to gain insight into how two enterprises work with competence development and thereby study how the relationship between competence development and workers, employees, look like. The focus was on the workers motives and motivation towards a participation in a competence development course, their attitude to education, and how the transfer of skills gained from the course, into the workplace looks like. Further on, the work situations influence on the workers competence development has been taken into account.In the study, six people were interviewed in the role of either manager, coach or course participant who are employed in two different enterprises in the south of Sweden.The results showed that the participants were motivated by a strive for personal development or that the participants viewed education implementation as a part of the professionalcareer, which has resulted in a positive attitude towards the competence development course. The managers? motive for decisions about education was to change the prevailing attitude among the staff for the better and thereby strengthen the company?s brand. The work situation has encouraged the desire to participate in developmental education as the feeling of control has encouraged the workers to further development.

If one looks at physical planning in Sweden today one can see that while talking about densification of existing development, reduced emissions and careful use of important land, urban sprawl is a fact with development of sheer residential districts in the urban edges and shopping malls in each and every municipality. As sustainable development is an essential goal for physical planning to strive towards, it is worth questioning if the direction of today?s planning will lead to the goal. A sustainable development can be seen as an obvious to goal aim at. In reality the aim means a hard and complex work.

As the way of communicating and accessing information has changed radically over thepast decade so has the way the public libraries operate to reach the citizens. In thesetimes the demands of what a public library should be and offer the visitors havechanged. One should have the option to access the digital public library at any givenhour of the day, from anywhere in the world and at least have the same possibilities ofinformation as the visitors at the non-digital, "real" library.In this Master's thesis we will analyze and discuss the condition of the Swedish digitalpublic library of today, 2006, and the forward thinking work with the issues ofdevelopment in this matter. In order to do this we set out to examine the attitudetowards the public digital library among the staff at a small number of Swedish publiclibraries and their supporting institution, the county library. Moreover, the attitudesdefined have been compared to the actual status of the services and medias at the publiclibrary websites.In conclusion, we have detected a certain standardization of what the digital publiclibrary consists of today.

In part this paper is a contribution to the ongoing Swedish discussion about our public structures. The discussion has picked up speed in the last years thanks to a government backed committee trying to come up with a suggestion to make our public sector more efficient. A big part of the debate is about the independence and work of our municipalities, what they should do, what they shouldn?t do and when the state should step in and take over. I make a theoretical investigation into one of these issues, the one about job creation.

This study aims to investigate associations in two areas in Stockholm County with diverse socio-economic conditions. The study intends to examine the impact these differences have on what role the bureaucrats and politicians in the two areas think that the associations should have. Bureaucrats are those who design guidelines for associations and that is why they have an important role in the conditions of the associations. A comparison between the two areas has been made to see if the requirement in the guidelines for the areas are different according to where the members live. The two areas that have been used to compare the guidelines of associations are Danderyd municipal and the district Spånga-Tensta.

Uppsatsens syfte är att försöka utreda en eventuell relation mellan mål- och uppköpsföretagets q-värden och aktieägarnas avkastning i samband med ett företagsförvärv, samt vilken relation som skapar störst aktieägaravkastning. Teorin kring Tobins q samt teorier kring aktieägarnas avkastning i samband med företagsförvärv och faktorer som påverkar denna ut-gör grund för uppsatsen. Henri Servaes artikel om företagsförvärv och Tobins q på den amerikanska marknaden fungerar som refe-rensstudie. En kvantitativ undersökningsmetod med hypotesprövning används i arbetet. Relationen mellan mål- och uppköpsföretagens q-värden och aktieägarnas avkastning analyseras med multipel regression.

Title: Youth unemployment- A study of the tax effect on youth unemployment in 13 European industrial countries Seminary date: 2009-02-06 Course: NEK691 ? Bachelor thesis, 15 p Author: Emma Jonsson Tutor: Klas Fregert Keywords: Youth unemployment, tax, 13 European industrial countries, panel data, multiple regression analysis. Purpose: The purpose is to examine the reasons behind youth unemployment with a special focus on tax policy. Method: By using a multiple regression analysis examined with panel data from 13 European industrial countries for the period 1998 to 2004. The dependent variable youth unemployment is explained by five independent variables.

ABSTRACT:The aim of this essay is to analyze whether the development of the Principles of War in small states´ doctrine has been influenced by the doctrinal development of alliances after the start of an international cooperation.The author suggests that the development of the Principles of War can be understood through theories of doctrinal development. The theory used for this analysis states that small states depend on alliances, such as NATO, and therefore adapt their doctrine to better match the doctrine of the alliance. Since the Principles of War are the foundation of doctrine, such an adaption should lead to an adaption of the Principles of War as well.The analysis will be made using Swedish Army field manuals as a basis. These will be compared to NATO´s, in order to see whether or not Sweden has adapted its Principles of War following its membership of the Partnership for Peace.The results show that today the Swedish Principles of War are more similar to NATO´s than they were in 1982, which suggests that they have been adapted to better match those used by NATO. Although this essay does not analyze the reasons why, the results imply that theories of doctrinal development also include the development of principles of war.

This is a diploma thesis executed as a part of the examination of the educationalprogram Building engineer ? Construction management at Halmstad University. The aim of the thesis is to compare and evaluate conventional open-cut pipe-laying withhorizontal directional drilling. The thesis includes a comparison of the economic,environmental and time-based aspects of both methods and discusses which factorsthat determine the optimal choice of method.The study is mainly based on previous studies regarding the subject and oninterviews with professionals from the industry.A fictional project with five realistic cases of pipe-laying scenarios was compiled,sent to different companies for calculation, evaluated and compared. Our conclusionregarding when it?s suitable to use which method is entirely dependent on thespecific project.

This thesis aims to examine the viability of various techniques for increased electricity generation in CHP plants and the effect of electricity price fluctuations on the profitability.The techniques examined are fuel dryer, pellet production, methane production, combined methane- and pellet production, seasonal heating storages in caverns and pit heat storages and condensing tail. Using Excel and Matlab, the prerequisites for investment costs, revenues and expenses were calculated.What affects the price of electricity is a combination of economic and technological development, energy prices, economic structure, population changes and weather. Different scenarios for the electricity price were therefore examined. In the base case, the electricity price was given by the Nord Pool electricity price statistics of area three in 2011. Thereafter, WiMo was used to design the electricity scenarios for 2030, which was then applied to the data to obtain the viability of various scenarios. The techniques examined were found to give greater profits to the CHP plant by increasing and optimizing the production of electricity.