This study is based on a statistical analysis of fundamental key ratios on the Stockholm Stock Exchange during the period 2004-2012. In total 35 financial ratios of 90 companies were tested, ultimately five ratios remained within the 5% significance level. These ratios were ROA, P/B, Total Yield, EV/EBIT and Operating Margin. A custom made investment model was created based on the purpose to achieve a risk-adjusted excess return. The results in general did not show any significant difference in return between the model's portfolio and index.

This is a qualitative textual analysis of curriculum for primary education in 1962, the curriculum for primary education in 1969, the curriculum for primary education in 1980, the curriculum for the compulsory school system in 1994 and the curriculum for primary school 2011th. Purpose of this thesis is to see how the government through the curriculum specifies directives for how teachers should be more or less authoritative. The boundaries of the essay are to only look at the claims against the teacher in elementary school. The questions are what is required of the teacher directly or indirectly from the curriculum 1962,1969,1980,1994 and 2011, focusing on the concept of authority and what change has taken place? To answer these questions, I have read the current curricula and other research publications in the field.

Time has passed since the new standards regarding goodwill were introduced. Duringthe period that occurred pre the financial crisis several companies managed to creategreat goodwill assets on their balance sheet. These assets were highlighted during thefinancial crisis and the aim of this study is to evaluate analysts contemporaryconsideration of these assets. The study will be of interest due to the fact that we nowfind ourselves in-between periods, post financial crisis and pre euro crisis. Ourempirical study has been carried out by interviewing analysts covering IT-companiestraded on the Swedish stock exchange.Our analysts were chosen with consideration to the fact that they were coveringcompanies where acquisitions are common.

This is a thesis on the Intranet use in the European Parliament. We investigated the use from a multilingual point of view, but also from a communication perspective. What we wanted to know was how a multilingual group, with presumably different computer skills, in the organisation handle the Intranet information. What are the positive and negative effects of a multilingual information exchange over an Intranet? To find out, we sent a questionnaire as an e-mail attachment to all members of a chosen committee and their assistants.

With the huge amount of computers connected to the Internet the IP-addresses are starting to run out. The Internet Engineering Task Force, IETF, have decided that it is about time to exchange the old 32 bits Internet protocol, Ipv4, to a more modern 128 bits protocol called Ipv6. This thesis explores the possibility to install Ipv6 in different operating systems. By testing various operating systems and by set up criteria compare them to each other we give the reader a picture of how the installation is done. We also show which operating systems to prefer if you want to use IPv6.

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

SMTP, the current protocol for sending electronic mail (e-mail) over the Internet, has for many years suffered from several problems and limitations. When it was designed, well over twenty years ago, the requirements for e-mail were very different from those of today. A message was a text message in English, and both user and machine were explicitly named in the address. The protocol was not designed to transfer other types of messages, and no mechanism was included to verify the identity of the sender.In order to solve these shortcomings, a new e-mail protocol needs to be defined. This report specifies a basis for what such a protocol may look like.

The purpose of this study is from a case study develop a model that aims to cost effectively improve productivity in a manufacturing production process. The study highlights the importance of having knowledge about customer needs and using a holistic process perspective when improving productivity to identify the relations between the process stations and by this find problems that cause waste and losses in productivity. Tools and methods used to make production more efficient such as single minute exchange of die, spaghetti diagram, 5s and master production schedule is presented an applied in the model to see how these effect costs, productivity etc.Maintenance effects on quality and productivity in a manufacturing company will as well be covered in this thesis. The results and conclusions finally reveals how the process improvement tools, maintenance and production planning for example effects each other and why it is important to establish an attitude in the company where continuous process improvement should be emphasized..

När den svenska regeringen beslöt sig för att sänka restaurangmomsen den 1 januari 2012, gjordes det för att stimulera restaurangbranschen att sänka priserna på måltiderna, nyanställa och eliminera svartjobb. Vid en sänkning av momsen frigörs kapital, ett extra ekonomiskt utrymme, som för företagen blir en tillgång som de själva får avgöra hur det kommer disponeras.Denna studie ämnar ta reda på vilka effekter momssänkningen kommer medföra för branschen och hur restaurangägarna disponerat det ekonomiska utrymmet. Material har införskaffats genom en enkätundersökning med restaurangägare, intervjuer med hotell- och restaurangfacket samt branschorganisationen Visita. Med utgångspunkter bland annat inom nationalekonomiska teorier visar undersökningen att restaurangägare valt att använda det ekonomiska utrymmet till att nyanställa, sänka sina priser, genomföra renoveringar eller till överlevnadsmarginaler. Detta tyder på att det finns en spridning över hur restaurangägarna handlat.

The aim of this study is to examine whether the two factors SMB and HML in the Fama-French Three Factor Model proxy for default risk. The study is based on companies noted on the Stockholm Stock Exchange between 2003 and 2008. These companies are used to create the factors SMB and HML, as well as a default risk factor we call RMS. In a first set of regressions, we examine the explanatory power of the original Fama-French model on a set of portfolios consisting of Swedish companies of different size and book-to-market ratio. The default risk factor RMS is then added to the original Fama-French model.

The union organization rate has continuously diminished since the mid 90's. The aim of this essay is to investigate non-members approach to the union. Central questions are what personal experiences the respondents have of the union and how they view the union as a phenomenon. According to previous research the main cause of the great decline in membership to LO are the increased membership fees to the union and the unemployment insurance funds (UIF) in 2007. The increased fee led to a greater accumulated cost for those who were both union- and UIF -members, which had a negative effect on the membership numbers for the union.

There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? voluntary disclosure.

Strong relationships are something that is really important for companies to succeed with, in purpose to increase and protect their market shares. After major research on the subject, it has been found that variables like exchange of relationship, trust, control mutability, satisfaction and commitment are important in the establishment of measuring a relationship. The purpose with this thesis was to: increase the knowledge on how companies measure, and then consequently evaluate, their relationships. To answer the purpose of the study we chose to do a case study at Stadium AB, which is a retailing concern with a high level of customer contact on a daily basis. The conclusion is that trust most likely is the key variable in measuring relationships.

Konkurrenskraftiga organisationer behöver effektiva teams som kan möta omvärldens krav. För att få effektiva arbetsgrupper behöver medlemmarna ha tilltro till den egna och gruppens förmåga. Forskning om samarbetsrelationernas kvalitet, mätt som team-member-exchange (TMX), har visat att hög TMX ökar tilltro till den egna förmågan. Oenighet råder dock om vilken effekt skillnader inom grupper i TMX har på tilltro till förmåga. I denna studie undersöktes hur TMX och TMX-differentiering påverkar tilltro till egen och gruppens förmåga.

Who would not like a profit of more then 95 % in a day? Investors in Sweden had thatopportunity, if they had bought a certain stock on the primary market and sold it on the firsttradable day at the Stock Exchange. Most of that profit fell into the hands of institutionalinvestors. The reason for this extraordinary profit was the underpricing of that specific stockduring its initial public offering (IPO).Our report aims to analyze the relationship between offer price, underpricing and theownership structure of stocks. Our investigation is based on all IPO?s on the Stockholm stockexchange during the years between 2000 and 2005.