Problem: Idag finns detaljerad information gällande när ett företag skall publicera sina kvartalsrapporter, kan denna information vara till hjälp för en investeringsstrategi. När själva rapporter är publicerad blir det olika kursreaktioner på börsen, går det att förutspå riktningen på denna rörelse med enbart den senaste veckans trend som jämförelse? Syfte: Syftet med denna uppsats är att undersöka om det finns ett samband mellan en akties kursutveckling innan kvartalsrapporten offentliggörs och efter publicering av den samma. Vi skall också i uppsatsen besvara frågan om det går att erhålla överavkastning beroende på trenden innan en kvartalsrapport? Tillvägagångssätt: Vi har valt att göra en event study där vi samlar in aktiekurser för de aktuella datumen kring företagens kvartalsrapporter.

Objective To study if the Swedish venture capitalists consider business plans in their screening process, and in such case, what aspects they evaluate in order to develop a targeted template for Swedish entrepreneurs. A secondary objective is to describe what other factors Swedish venture capitalists evaluate as a part of their assessment. Methodology The method, which has been used in order to test the objective, has been carried out through extensive literature and article studies, interviews, and distribution of a short and comprehensive questionnaire to a multiplicity of venture capitalists throughout Sweden. Conclusion Generally, the findings of this thesis suggest that a business plan should include elements such as a summary of important elements, a thorough market analysis, financial information, exit strategy, and the risks associated with the project. The empirical material also reveals that venture capitalists also evaluate factors such as ownership influence, the entrepreneur?s industry knowledge, product knowledge and the personal chemistry in their evaluation process.

Få saker är så starka som traditioner inom studentlivet och många av dessa skapar samhörighet och glädje. Samtidigt som det är viktigt att värna om dessa är det lika viktigt att tänka kritiskt och gå vidare från metoder som inte bara är förlegade utan också skapar frustration och kan leda till försämrade studieresultat. Tiqr, teamet som har lett utvecklingen, anser att köandet till studentarrangemang är just en sådan föråldrad tradition som det bör göras något åt. Denna rapport ämnar granska en digital och mer modern lösning på detta problem.?Vår vision är att skapa ett distributionssystem online för festbiljetter vid Linköpings universitet som förenklar för såväl studenter som arrangörer.? > TiqrFör att kunna förverkliga visionen kring detta distributionssystem ansåg Tiqr att det viktigaste var att skapa en inbjudande sida där slagorden enkelhet och tillgänglighet skulle genomsyra utvecklingsarbetet.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Denna uppsats behandlar frågan om kommunikationens inverkan under en organisationsförändring. För att förändringen ska vara meningsfull måste den också bli bestående. Denna fråga tas också hänsyn till i uppsatsen. Med hjälp av SSM som arbetsmetod har författarna undersökt en större komplex organisation som för närvarande genomgår en större förändringsprocess. Uppsatsen fokuserar på en del av informationsflödet i organisationen.

The thesis has investigated the use of templates in timber framing, a field where there has previously been a lack of comprehensive and clear information. The main goal was to map and describe the various types of templates, their appearance, usage, and function, in order to make this traditional craft more accessible to both professional craftsmen and DIY enthusiasts. The project also aims to contribute to the preservation of traditional building crafts, in alignment with UNESCO's Convention for the Safeguarding of Intangible Cultural Heritage. The methodology used in this study was a literature review, where relevant templates were gathered and analyzed. The templates were then categorized using a system developed by the author, which helped simplify the understanding of the templates functions and uses.

The focus of this master thesis is the library politics of the French Right wing party the National Front and the debate that followed the application of this politics. This qualitative study is divided into two parts where the critics to this politics represents one side and the adherents the other. The critics are composed by representatives from the French, Swedish and ? to some extent ? international library sector, while the adherent side is made up of politicians from the National Front and their adherents. The empiric material mostly consists of articles published in library, Right wing and daily press.

Background: As the economy turns up and down, and companies sometimes face loosing employees, it is important for them to make sure they do not loose competence at the same time. Therefore a need to handle competence efficiently exist. Purpose. The purpose of this thesis is to investigate what measures companies take to minimise the risk of loosing competence from the company, at times of layoffs and in general. Methodology: We mainly used interviews to gather information.

A game designer has to consider several aspects when he or she is designing a game. One of those aspects is the perceived freedom in the game by the player. There exist several methods to facilitate this perceived freedom in the design phase of the game. This thesis presents, in a qualitative methodology, a number of these methods a game designer might utilize to give the player a heightened sense of freedom for an improved gaming experience. Included herein are such elements as indirect control, linearity, storytelling and level design..

Background: When firms grow through acquisitions it is commonly debated whether the two entities ought to be better off as standalone companies rather than as a merged company. This thesis aims at discussing this issue of M&As advantages and disadvantages in terms of source of synergies from the perspective of resource allocation. Purpose: The purpose of this thesis is to describe and analyze to what extent pre-M&A differences (against similarities) in resource allocation and corporate culture between the acquiring and target firm have an impact on the post-M&A performance. Theoretical framework: Efficient market hypothesis, resource based view, strategic fit. Methodology: A longitudinal study is conducted on the EU market during 1992 to 2002 based on balance sheet and income statement data.

Share repurchases in Sweden has since legalization in 2000 gained momentum. Similar to other corporate events, there are studies that examine whether this affects the share price performance. With studies in the U.S. that measured excess returns of approximately 3,5 percent on the announcement day; Swedish buybacks, holding a tighter regulation is of interest to study. The Stockholm Stock Exchange regulation regarding reporting is also similar to the Stock Exchange in Hong Kong.

Background: Obesity has expanded to a nationwide issue that affects millions of people. The healthcare system struggles to handle the epidemic as the problem grows. Studies show that healthcare workers have negative attitudes toward obese and overweight people and that they lack knowledge and proper tools to support this patient group. Motivational interviewing (MI) is a known technique for initiating lifestyle changes with patients. Aim: The aim is to evaluate the effectiveness of MI as a tool for weight loss and sustainable lifestyle changes for people with obesity and overweight. Method: This study uses a literature review methodology with a systematic perspective. Data is gathered and analyzed to investigate how MI affects weight loss.

Introduction: In this investigation I have illustrated, teacher treatment in a mono-cultural pre-school class and in a multicultural pre-school.Purpose: The purpose of the study was to illustrate how educators go about it when they face bilingual children to see how they work in a comparative perspective. The purpose was answered, based on four questions relating to how teachers relate to the meeting with bilingual children, the approach teachers use, which operation mode the use, if the take advantage of children's traditions, and if there is any different in the teachers? treatment of bilingual children in the mono-cultural pre-school class and in the multicultural pre-school.Theories: The theory is linked to the concepts like operation mode, inter-cultural approaches and communications.Methodology: The used methods are qualitative interviews with four pre-school, teachers where an interview guide with formulated questions and observations were used. The purpose of the working methods was to highlight teacher treatment of bilingual children to discover different approaches to meet the bilingual children.Conclusion: The study has shown that the multicultural pre-school working inter-culturally, they are taking advantage of children's home language that is lifted in the nursery and the children's background, while in the mono-cultural pre-school class, they meet bilingual children foremost to develop the Swedish language and they also show interest to the children's traditions. Teachers? treatment leads to a growing confidence in the children and knowledge for the cultural background..

Purpose: To examine the governance mechanisms and the competence PE-firms adds to theirholding companies through an active ownership in order to create growth.Methodology: A qualitative study with interviews as its main source of data.Theoretical perspectives: Corporate governance and relevant theories within that subjectsuch as agent theory, board of directors and management. Previous research within the subjectwill also be presented.Empirical foundation: The empirical foundation consists of three conducted interviews anddata collected from the chosen PE-firms as well as six different holding companies.Conclusions: The governance mechanisms used in the PE-firms we have chosen are stronglyrelated to both theories within corporate governance as well as previous research on thesubject. The governance mechanisms being used are an explicit owners agenda and strategy, athorough acquisition process, usage of external competence, active ownership through theboard of directors and the insertion of incentive systems..

Syftet med denna uppsats är att berika den befintliga teorin om verksamhetsstyrning inom offentlig sektor med fokusering på överensstämmelsen mellan mål och resurser i den offentliga hierarkin. Undersökningen är av en fallstudiekaraktär där forskningsprocessen bestått av ett antal personintervjuer. Dessutom har vi samlat in en del sekundär data som var nödvändig för att slutföra studien. Vi har valt att utgå från teorier som behandlarverksamhetsstyrning med tillhörande komponenter Empirin består av insamlat material från intervjuer som ägde rum på Malmö Stadskontor, två stadsförvaltningar samt två grundskolor i respektive stadsförvaltning inom Malmö Stad. Våra slutsatser påpekar att det finns klara avvikelser mellan mål och resurser inom de studerade enheterna.