This paper investigates the determinants of corporate cash holdings for a broad sample of Swedish non-financial firms in the 1999 - 2009 period. Using a fixed effect regression model, we find that firms with riskier cash flow hold relatively high ratios of cash to total assets. This is in line with both the precautionary motive and agency motive for cash holdings. Net working capital is found to be negatively related to corporate cash holdings. A result commonly interpreted as support for a negative substitution effect between net working capital and cash.

Through wing pattern, posture and movement, a harmless moth of the family Brenthia imitates an eight-eyed jumping spider. When an octopus of the species Thaumoctopus mimicus sense danger it can alter its appearance to that of a venomous sea snake. They are both drawing attention to themselves. Nevertheless, and because of this, they are protected. The mechanism is called mimicry.

The purpose of this study has been to maintain a deeper understanding of how unestablished, professional musicians can get discovered by the music industry by communication, branding and positioning of their brand at social media.We found that fans have a greater impact on unestablished musicians than we previously thought. They have to create an identity for their brand, keep active on social media and engage their fans. Musical artists must maintain an ongoing dialogue to keep their fanbase, preferably with emotions involved. No fans equals minimum attention from the industry. Uniformity and professionalism is also important, because it evokes seriousness.

När en kassaflödesvärdering genomförs prognostiseras företagets värde genom att summera framtida kassaflöden och diskontera dem med företagets kapitalkostnad. På grund av att prognostiserade kassaflöden är uppskattningar inför framtiden karaktäriseras en värdering alltid av hög osäkerhet. Till underlag för prognoserna används en omfattande mängd information. För att ett tillförlitligt värde ska kunna beräknas är det viktigt att relevant och pålitlig information samlas in och hanteras på ett effektivt sätt. I dagsläget är det problematiskt att hantera omfattande mängder information och ett tillräckligt datorstöd saknas.

This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..

The aim of this report is to increase the knowledge and understanding of the problems within the production at AQ Enclosure systems, and thereby achieve a more stable flow throughout the whole process, a better working environment and better competition advantages. The internal flow along with the external cooperation is very important for the company, because it views flexibility and short leadtime as it is the most important competitive means. The part of AQ production that?s been investigated is the manufacturing of ATM-machines, where the costumer is Banqit. This company is a rater small company with about 4 % of the world market of ATM-machines.In order to achieve the aim of the report extensive interviews have been carried out with employees at AQ.

The Rya power plant in Borås produces district heating, district cooling and electricity. The plant is owned by Borås Energi och Miljö AB and is run by Dalkia Facility Management AB.In order to get the best heat exchange from the district hot water a pair of twin pumps and a turbine circuit pump are used as return pumps. Turbine circuit pumps are used to increase the pressure through the heat exchangers at the power plant. The pumps are in use when the flow is over 2 000 m3 h-1 and during the summer when re-cooling is used to improve the effectivens of the heat boilers.Since the pumps, that are parallel connected, rotating at a fixed rate per minute, the pressure is regulated with regulating valves. This report shows that during the 4,300 hours that the pumps where in use, energy corresponding to 590 MWh was wasted.

In health care today at Uppsala County Council the daily work involves spending time at the computer. IT-systems were implemented to support and aid the care givers in their work. Around these systems there is a support organization to support the users in using the system. The aim of this thesis is to investigate this organization in terms of how well it works and how successful it is in helping the users. This has been done by investigating the flow of information trough the organization and by focusing at the role of IT-coordinators with responsibility for support, process development, education and statistics.

The globalization that has occurred during the last few years has made it more important for companies to have a well-functioning logistics system. Customers demand more options, which lead to an increased flow that creates greater demand regarding packaging and transports. Diverse logistics costs are nowadays a substantial cost for many companies. Therefore, more effort is aimed at optimizing transportation to lower these costs.The purpose of this project is to create a user-friendly calculation of logistics costs that illustrates how the costs vary, depending on how the flow is structured. This is done by examining which aspects that affect the total logistics costs and by mapping which aspects that should be included in a calculation of the logistics costs.Literature studies have been carried out parallel with empirical studies at Scania's production unit, MC, in Oskarshamn.

During the Swedish banking crisis in the early 1990?s, the government paid out 65 billion Swedish kronor to save Swedish banks from bankruptcy. In the process, two banks left the private sector to be taken over by the state. This thesis builds on a study from 1998 in seeking to quantify the financial end result for the Swedish government from the subsidies. Taking a cash flow approach and accounting for the time difference, it starts with the money paid out during the years of crisis and subtracts the money that has since been returned to the government by successful management of the relinquished assets.

The main focus for this essay is to describe the relationship between human and nature through a material investigation that takes its shape through sculpture. With the help of a fairytale-like story the reader can share the creation of the sculpture and how my thoughts flow through the process that will result in an exam project. Rooted in earlier projects I discuss the crash between civilization and the wilderness as well as talking about the likeness of the creative process and child play. I also discuss the body's place in the forest and the loneliness that we humans created that has cut us off from the rest of the creatures and plants in the forest. My aim is that in the final piece I will create a fiction place where these can be joined together again.

There are different ways of developing a second language. The purpose of this qualitative study is to investigate whether and possibly how music, focused on singing, can improve the development of Swedish as a second language. Through interviews with three vocal teachers, from three different schools in Sweden, and observations of one of the vocal teachers, information about how they work and think about the subject has been collected. The vocal teachers teach groups of second language learners by singing songs made especially for second language learning. The vocal teachers consider singing beneficial in the development of the pronunciation and improvement of the prosody, which affects the students? capacity to sound like a native Swedish speaker.

Title: Brain Gym®? An approach to increase self-knowledge in situations of learning?- A study at the Malmö Academy of Music from a teacher and student perspective. Brain Gym® is a method developed by Paul Dennison in his studies of physiology and aims to eliminate potential blockages during the process of learning. During the influence of stress, as in learning, we do not possess a total access to our perceptive ability. Instead we are limited to our so called dominance profile.

Titel: Att inte följa strömmen ? en studie om differentiering bland musikstreamingtjänsterFörfattare: Riccardo Furrer, Matilda Johansson och My LarssonHandledare: Kaisa LundKurs: Kandidatuppsats 15hp i Företagsekonomi inriktning Marknadsföring, Music & Event Managementprogrammet, Linnéuniversitetet, Höstterminen 2013SyfteSyftet med denna uppsats är att analysera de sätt digitala prenumerationstjänster inom musiksektorn kan differentiera sig på marknaden. Vi vill även undersöka vad det är konsumenten anser vara viktigt i valet av en digital musiktjänst.Vi har också arbetat kring en forskningsfråga:Hur kan företag bakom digitala prenumerationstjänster inom musiksektorn positionera sig på den svenska marknaden?MetodVi har valt att göra en kvalitativ studie som tillslut antog en abduktiv ansats. Kvalitativ metod passade oss bäst då vårt mål var att gå in på djupet i vårt ämne och inte gå på kvantitet i våra empiriska undersökningar.

Valmets own foundry in Karlstad has during a long period of time had problems being profitable. The goal today is to turn this around. Today there are three different productionlines; engine blocks, Yankeecylinders and components for the wind turbine industry. This master thesis has focused on examining if value stream mapping is a useful tool to use in a foundry, and therefore outside the typical manufacturing industry. The target has also been to evaluate if there is a possibility to improve the flow in the foundry and also the results.During the 20 weeks this work has been done at the foundry data has been collected and analyzed.