As stocks have become a more common way for people to save their money, the range of financial information has had a substantial increase. To understand the assumptions that stock valuation and analysis are built upon, it is important for the reader to have an understanding for the models that are used by banks and institutions when recommendations are published.The cash flow model, which is the most commonly used stock valuation tool, is based on CAPM. This model describes the relationship between an assets return and its risk in relation to an index. The risk parameter is called the beta value and has grown to be the dominating risk factor within financial economics literature.The use of beta values has been widely discussed in the world of academics and some researchers claim that the degree of explanation brought about by the beta is so low that it should be discarded, others are faithful to the beta and believe that it still serves a purpose. As a result of this criticism other ways to calculate the beta have surfaced, models that take other factors of risk into consideration.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

Background and problemThe biggest difference between companies and non-profit organizations are their purposes. Companies? purpose is to generate profit to the shareholders. Non-profit organizations do not have any shareholders and their purpose is to offer service to receivers of benefits.There are a lot of non-profit organizations today and the competition for the donations is rough. Non-profit organizations can influence the publics? decision of who to support by creating a financial reporting that appeal to the public.PurposeThe purpose of this essay is to examine how non-profit goals are measured in non-profit organizations and if there are a practice on the subject.MethodologyWe choose a qualitative approach as we wanted to understand the reality by explaining it with words.

According to the Läroplan för förskolan, Lpfö 98, are pre-schools suppose to introduce the written language and embrace childrens curiosity about the ability to communicate with the written language. The purpose with this research is therefor to study the attitudes of pre-school teachers towards three- to five years olds writing and also to shred some light over which role teachers and other adults have when children learn to write. The earlier research contains different theories about how children in pre-schools conquer the written language and the teachers role in this process. Teachers attitudes towards and thoughts about childrens early writing could be made visible through interviews with teachers who all currently work at pre-schools. The results indicate that pre-school teachers have different attitudes towards childrens early attempts to write.

Mass communication today stands for a great number of information in the developed welfare state of Sweden. This was also the case during the social and economic financial crisis in 2008-2011. At this point, the majority of the population chose to turn to the newspapers to look for further information. This essay seeks, in a comparative and theoretical way, and with the help of two theories of nationalism, to understand how the Swedish culture and tradition can be ex­plained via newspapers, and in what way these portray nationalism. What it also sets out to in­vestigate further is what kind of impact it might exercise over the population in its position as one of the leading providers of information.

The question of whether financial analysts can forecast stock movements or not has been widely debated for many years. This study examines if an investor has been able to receive an excess return by following financial analysts? recommendations. We continue by studying if an investor has been able to earn a different excess return by following different types of recommendations. The study includes more than 15,000 recommendations made by 10 first tier banks and brokerages on the Swedish market during the years 2003-2007.

This masters thesis consists of a translation of acts I-IV from Dion Boucicault?s play London Assurance, a theoretical comment on the translation and a comparative study of asides. It is divided into four parts: an introduction, presenting the work and my translation strategy, as well as a short stylistic analysis; source text and translation; a theoretical comment, mainly based on theories from the field of Translation Studies, but also theories on lingustics and literature; and a comparative study of the use of asides as a theatrical convention in English and Swedish drama.The main focus of my translation strategy is to keep or adapt features that give the audience a sense of the cultural context where the play takes place, as well as the time ? fashionable society in early Victorian England, while providing a text that is performable and speakable for the actors, and which preserves the humor present in the source text. .

Variations in fertility have caused a problematic situation in Sweden among other European countries. According to the Council of Europe we are facing an economic and demographic challenge, when the baby boomers of the 1940?s are retiring. Economists have for a long time studied the connection between economic factors and fertility, and several studies have found a correlation between business cycles and birth rates. This connection is again of current interest 2008, when a financial bubble bursts at the same time as a baby boom occurs.

It is important for every store to have a good financial performance which can be affected by the average purchase and the number of customers in the store. Customers shopping experience can affect both of these factors and therefore it is important for retailers to know about how an in-store environment can affect this experience. The purpose of this study is to give retailers an indication of the importance of consumers' shopping experience and how this may affect the store's financial performance. To study this subject an in-store survey was conducted in four grocery stores in Stockholm where a total of 320 consumers answered a total of 41 questions about their shopping experience. By sales data it was possible to conduct a statistical analysis to see which variables regarding consumers shopping experience influenced the average purchase.

In this essay, we examine the new form of loan which is called ?SMS-loans? which is in understanding terms ? ?text message loans?. This was established in Sweden in 2006. Income-loans are fast loans taken during a short period, usually up to 30 days. Costs which are additional to the loan are interest and fees.

I did my degree project together with Universeum AB. The project had the work title: children?s world and the aim were to give children between 3-8 years old a place that was especially made for them. With their interests and needs in mind the area should trigger play but also learning through a well planned pedagogical environment.I did this project because I thought this was an excellent opportunity to really practise my new gained skills I had learned during my two years in CCD (Child Culture Design). It also gave me the opportunity to actually see how well my knowledge was working when it was put to the test, and I did learn a lot from this.Together with a crew of 6 people I developed and designed the area.

In recent times statistical findings suggesting a deteriorating mental health among teenagers, have been published. Not only did I find the lack of an all-inclusive analysis problematic, but also the fact that the studies themselves where often insufficient. Thus my purpose has been to chart these statistical studies, and then scrutinize the results.My method has been inspired by critical theory, where an interpretive starting point, self-reflection, and the idea that man and society interacts as a whole, is of great importance. Aside from the above mentioned studies, I have also employed secondary empirical data from TV, newspapers and the Internet. My own experience as a social worker has also been an important resource for this paper.

Förr i tiden fanns det marknadsplatser där människor utbytte varor så som mat och kläder - dagens marknadsplatser kallas idag mässor och fyller en viktig funktion i att utveckla det globala samhället. Mässor är idag en viktig del i företags- och konsumenters utveckling. Det är viktigt att företag vet hur de på bästa sätt ska agera före, under och efter mässan för att lyckas så bra som möjligt. Vi har använt oss utav en teoretisk modell vid namn Trade Fair Intelligence, för att få med alla delar som berör ett mässdeltagande.Uppsatsens undersökning bygger på att vi har utfört en dold observation på en verklig blomster- och inredningsmässa, för att se hur kunder och personal beter sig under en mässa. Vilka problem som kan uppstå och vilka metoder som är bäst för att lösa dem.

Genom kvalitativa intervjuer med fem förskollärare och observationer av konstruktionsmaterial på förskolan har jag fått svar på mina frågeställningar. Mina frågeställningar handlar om vilka material förskolan har till tredimensionell konstruktionslek inomhus och om det arbetas medvetet med tredimensionell konstruktionslek. Syftet med studien är att undersöka förutsättningarna för tredimensionell konstruktionslek på förskolan.Rapporten visar att tillgången till konstruktionsmaterial på förskolorna inte är särskilt varierad och inte tillräckligt stor. Enligt svaren på intervjuerna är den största orsaken bristen på tid för pedagogerna att vara delaktig i konstruktionsleken. Det saknades även tid att hålla ordning på konstruktionsmaterialet.

Titel: Andra Avenyn - och den andra genrationens TV- tittare.Författare: Nadja Andersson, Jiwar Roshan.Kurs: Examensarbete i Medie- och kommunikationsvetenskap, Institutionen för journalistik och masskommunikation vid Göteborg universitet.Termin: Vårterminen 2008.Handledare: Marie Grusell.Sidantal: 43 exklusive bilaga.Syfte: Att undersöka uppfattningarna kring streamandet av Andra Avenyn hos de som följer serien genom SVT Play.Metod: Kvalitativa fokusgruppsintervjuer, samt en kvalitativ personlig intervju.Material: Tre fokusgruppsintervjuer med tre personer i varje fokusgrupp. Dessutom en personligintervju. Samtliga genomförda i Göteborg.Huvudresultat: Vårt resultat visar att Andra Avenyn- streamarna är positivt inställda till såväl seriens innehåll som till verktyget SVT Play. Man uppskattar möjligheten att själv kunna bestämma när, var och hur man ser på serien. Samtidigt ser man vissa brister med tekniken.