This paper presents the creation of a strengthening visual profile for StretchFlex UF. The project consists of an external as well as an internal part. The external part is on the order of the company StretchFlex. The company is created under the education concept by the name of Ung Företagsverksamhet (Young Entrepreneurship) and has passed on to the Swedish Championships in Young Entrepreneurship at the Stockholm International Fairs. Of that we have been commissioned to develop an updated logotype for the company, for the current does not keep proper quality according to the client.

Denna studie har genomförts i syfte att undersöka huruvida nyintroduktioner generar en överavkastning i förhållande till OMXSPI på svenska handelsplatser under en börsuppgång och en börsnedgång för olika tidsintervall och branscher. Studien har undersökt nyintroduktioner genomförda under tidsperioden Q1 2004 till Q2 2009. Syftet har för avsikt att utmynna i huruvida nyintroduktioner vid svenska handelsplatser är effektiva och om investerare kunnat utnyttja eventuella ineffektiviteter som investeringsstrategier.Undersökningen är en eventstudie baserad på en kvantitativ metod där korrigerade historiska aktiekurser har inhämtats och beräkningar har genomförts med hjälp av två metoder, den genomsnittliga abnormala avkastningen och den genomsnittliga abnormala avkastningen för en buy-and-hold strategi, för att säkerställa en hög validitet i studien.Slutsatsen påvisar att investerare som investerat i nyintroduktioner på AktieTorget under börsuppgången hade kunnat utnyttja den något lägre grad av effektivitet utifrån en buy-andhold strategi på tre månader och erhållit en genomsnittlig signifikant överavkastning gentemot OMXSPI på 32,6 procent. En investerare som valt att investerare i nyintroduktioner utifrån en buy-and-hold period på tre månader på Alternativa Aktiemarknaden under börsnedgången hade i genomsnitt erhållit en signifikant överavkastning på 11,8 procent. För den investeraren som inte tagit hänsyn till när introduktionen genomförts och investerat i nyintroduktioner på AktieTorget utifrån en buy-and-hold period på en månad hade i genomsnitt erhållit en signifikant överavkastning på 18,2 procent..

Recent accounting scandals, often led by managers trying to improve results and thereby their own bonuses, have severely damaged the publics view of management. In the aftermath of scandals such as Enron, Parmalat and Skandia, demand has increased for Corporate Governance codes and similar regulation. The Swedish code for Corporate Governance came into effect on July 1, 2005. The code requires all Swedish companies listed on the Swedish Stock Exchange (OMX A- and O-list), with a turnover exceeding 3 billion SEK, to disclose a report regarding Corporate Governance, attached to the annual report.The purpose of this paper is to examine whether the new disclosure required by the Swedish Corporate Governance code will have a measurable effect on stock prices. The authors have applied event study methodology examining daily returns around the announcement of the Corporate Governance reports.

This paper tests the information signalling hypothesis on a sample of firms making open market stock repurchases. Using an earnings-based valuation model, we find that a majority of repurchasing firms are undervalued relative to their economic value. This result is consistent with previous academic studies, which claim that undervaluation is the prevalent factor explaining the observed abnormal return following the announcement of a repurchase program. We do not, however, find any evidence that the repurchase is consciously made by management to provide the market with new information. .

The future climate of Sweden is expected to become warmer in the future. This would be beneficial for vineyards and may lead to a greater area being allocated for wine production. The environmental impact concerning eutrophication from Swedish vineyards has not been evaluated before. In this study nutrient balances are constructed for four Swedish vineyards with the goal to estimate the out and in flows of nutrient in the systems for the year 2010. Interviews with focus on farming practices undertaken during the year are conducted with the farmers.

En eventstudie gjordes på aktierekommendationer publicerade på Privata Affärers hemsida mellan 2009-2010. Publiceringsdagen för rekommendationen utgjorde eventdagen och ett eventfönster på fem dagar innan och fem dagar efter. Rekommendationerna delades upp i olika kategorier för att kunna se skillnader mellan köp, avvakta och säljrekommendationer samt för Mid Cap och Small Cap. Uppsatsen kunde inte påvisa någon generell statistisk signifikant överavkastning i någon av de undersökta kategorierna..

This study aims to evaluate the value relevance of Piotroski?s (2000) nine fundamental signals. In order to do this, the signals are tested on the OMX Nordic Exchange Stockholm between the years 2003 and 2009. The hypotheses of the study are whether the signals are value relevant and if the value relevance has changed. To test this, a Chi-square test and a regression are used.

I modern utveckling av hårdvara ligger det stort fokus på att producera processorer med fler och fler kärnor. Därmed behöver även mjukvaran utvecklas för att på bästa sätt utnyttja all denna parallella potential. En stor del av detta är då att kunna dela data mellan flera parallella processer, vilket uppnås med hjälp av parallella samlingsdatatyper. En vanlig operation på samlingsdatatyper är att iterera denna. Studiens mål var att analysera prestanda och beteende hos ett flertal kända algoritmer för iteration av datasamlingen kö.

In 2010, Airwatergreen AB started testing their new technology, the Airwaterwell, an atmospherical water generator of their own design that is running on solar heat, with a production capacity of three litres of water per day and m2. The purpose was to focus on foreign aid organizations as main purchasers for project investments towards rural communities in developing countries that suffer from lack of, or compromised quality of drinking water. In order to further understand if this technology would bring a positive impact in the developing countries, the company contacted the Swedish University of Agriculture for a socio-economic study of the Airwaterwells? potential. The authors elected Cost benefit analysis as the appropriate method for conducting the study and India became the study region because of its many problems with water related issues such as diseases as well as insufficient water supply for households. The regions that this study is based on are Gujarat, Haryana and Uttar Pradesh given their differences in income, health situation and poverty rate.

Nature?s Best is a quality-label for Swedish Eco-tourism. It is one of very few active ecotourism labels and the only one that claims quality as its main focus. The objective of this thesis is to evaluate the certification scheme Nature?s Best with regards to the values the certification creates for the companies that certify their products.

Title: The way to successLevel: Final assignment for a Master?s Degree in Business AdministrationAuthors: Larisa Glazkova and Veronika LarssonSupervisor: Jonas KågströmDate: 2011 ? JanuaryAim: Many companies are started each year, but only some of them are successful and generate worthwhile profits. Many new companies do not survive the first few years. The purpose of this thesis is to identify factors that can lead to success for small and medium-sized enterprises in Gästrikland.Method: We analysed 559 interview surveys that were collected during the years 2004-2010 and success factors were defined. Additionally, financial reports from the database Retriever were analysed.

The horse is a homeothermic animal and to keep a constant body temperature in winter season is important. Acclimatisation is to provide means for a good thermal insulation consisting of skin, hair, and an outer air layer. The skin covers the horses body and it is composed of three main layers where the top layer of the epidermis consists of dead keratinized cells that are constantly being sheed. The dermis is composed of collagen connective tissue that give the skin its strength. The bottom layer with subcutaneous fat provides a thermal insulation and can be used as an energy reserve in cold weather.

In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

Background: The value of stock recommendations have been debated for a century andthe debate has escalated since Alfred Cowles (1933) published his research in ?Can StockMarket Forecasters Forecast?? As of late, savings in stocks has increased and the householdsare managing their savings more actively. The consequence of the increased interestin stocks has resulted in a growing market for stock recommendations. Not just financialmedia but daily newspapers have embraced this new found interest, hence stock recom-mendations can be found in almost all large newspapers in Sweden. Furthermore, this phe-nomenon has also lead to intensified research within stock recommendations.

Structural rationalizations and regionalization of the agricultural sector in Sweden has lead to unevenness in thedistribution of plant nutrients. Nutrients are lost from crop producing farms as harvest products are sold, whilefarms with animal production often have manure in excess of their needs. In addition to this the retention ofwater and nutrients in naturally occurring wetlands has decreased due to a reduction of wetlands in number andsize in the agricultural landscape. This increases nutrient levels in agricultural run-off and causes eutrophicationas well as nutrient losses from arable soils. One potential solution to both problems would be to store nutrientrichsurface water from agricultural areas and use it for irrigation of agricultural crops.