I denna studie undersöks huruvida man som investerare kan erhålla riskjusterad överavkastning på den svenska aktiemarknaden genom att utnyttja ett mått som baseras på graden av periodiseringars storlek. Detta då tidigare forskning visar på att marknaden ofta feltolkar periodiseringars inverkan på bolags resultatrapport, vilket i sin tur leder till att investerare felvärderar bolagen. Genom att utforma aktieportföljer med en ettårig investeringsperiod och i form av en köpportfölj innehållande bolag med en låg grad av periodiseringar, en blankportfölj innehållande bolag med hög grad periodiseringar och en hedgeportfölj som kombinerar de två portföljerna, testas huruvida det går att erhålla riskjusterad överavkastning genom användandet av modellen Jensens alfa. Resultatet tyder på att strategin är framgångsrik beträffande identifiering av förväntat köpstarka aktier, men att den däremot misslyckas med att särskilja svaga aktier..

This study aims to investigate how value is constructed in horse business, in order to increase knowledge and contribute to development of theory in this field. This is important since the horse plays a significant role in the rural development in Sweden. The study assumes that value is something created through relationships in the social network. Therefore theories of sensemaking are combined with a discourse analytic method. By interviewing customers to two companies, one with orientation on trotting horses and one with orientation on showjumping horses, it was found that value is constructed through retrospective stories.

The health care is an important part of the welfare services in Sweden. Therefore it is of large interest that it is well performing. A part of this is related to how the health care is organized. This essay examines how the Swedish health care has been organized between 1960 and 1990 and what organizational changes that have been made to the health care. It shows that the Swedish health care has un-dergone many organizational changes the last decades.

The aim of this study has been to, through a couple of chosen theories, examine in what way and for what purposes Japan has used its international aid system, How can the nation have been said to have implemented and acted in lines with the philosophies and principles set forth in the ODA declaration. What approaches, concerning positive and negative aid sanctions in the matters of aid to Cambodia and Burma, have been chosen and what have the motives for these choices been. What have been the determining factors of the outcome related to these sanctions - economic, political and/or matters of identity? I have found that a concern for possible decrease in economic profit and investment related areas, combined with a feared loss of political prestige and worsened diplomatic relations to the neighbouring countries in the Asian society, have come to overtrump the notion of advocating democracy, human rights, environmental and anti-militaristic issues..

The fundamental prohibitions against anti-competitive agreements and abuse of a dominant position are set out in the EC Treaty, articles 81 and 82 respective CL 6 and 19 §. EU: s objectives can be said to promote economic and social development within the community. These objectives will be achieved, among other things, through the establishment of a common internal market. In order to achieve a common market, where companies from different nations compete on equal conditions, it is not enough to prevent the member states from distortion of competition in the market. The free competition and thereby the advantages the common market is assumed to create, can also be limited through measures taken by companies.

A new phenomenon on the Internet is the online audience response. Mentimeter is a web-based tool where you can create online polls. The users can then cast a vote and the result is shown in real time. We want to test the information visualization in Mentimeter and we base our hypothesis, that a better graph design is possible, on the work of Edward Tufte and Stephen Few. Edward Tufte is an emeritus at Yale University, where he held courses in statistical evidence and information design and has created theories about how visual information should be designed.

This report presents the development process of a mobile interface for the C2-monitor. A monitoring tool used to support the operations for the broadcasting services of Ericsson Broadcasting and Media Services (EBMS). With the support of the C2-monitor, operators can monitor hundreds of channels and services produced from EBMS. To enhance a more flexible working environment, the C2-monitor needs to be developed further to support mobile devices with a customized design to take advantage of mobile phones features and functionality. Established and well-recognized design methods and principles have been applied in the development process and user testing have been made iteratively throughout the project.

The aim of this essay is to examine how the Internet functions as a communication channel to Event Marketing. We have investigated what makes the Internet unique as a communication channel for events and how Internet has been used for event marketing. We have mapped fundamental theories within marketing, media, communications and human-computer interaction, which together describe event marketing. We have carried out case studies on two event-marketing projects where the Internet has played a major role. The first project was XCT which is a project developed by the company Eventum AB.

AbstractThe recruiting of lay judges to the district courts is managed by the political parties. Despite repeated efforts the parties do not succeed in recruiting lay judges that reflect the structure of the inhabitants. Why not? This is the fundamental issue of this essay.This study is a multiple case study of two parties with different success in their recruiting work. The purpose is to study the process of nomination regarding lay judges at the district courts, at the latest election (2006).

There is an ongoing process where the free market within the European Union is expanding, partly through the incorporation of new member states, partly through the signing of association agreements with nearby countries and regions. When trade barriers are removed in different ways more companies consider an internationalization of the company. However, the procedure of the internationalization of companies is a rather new and unexplored area in the context of research. The focus of this study is therefore to examine how a few companies situated in Sweden, has proceeded while searching for knowledge during the internationalization process. Data has been collected through interviews that have been balanced with information from Internet and other sources.

The aim of this master thesis is to investigate how the OPACs Online Public Access Catalogue used by public libraries have adapted the features and possibilities offered by online catalogues, for the purpose of searching for fiction. This is done by comparing five OPACs to Amazon.com, an online bookstore. The questions investigated are: Have the OPACs developed from the principles of the card catalogue and adapted to the features and possibilities offered by online catalogues, when searching for fiction? Can the library catalogue provide the same features as Amazon.com, when searching for fiction? How do the OPACs use the resources that online catalogues provide when searching for fiction, compared with Amazon.com? The thesis is based on two qualitative studies. The first study presents five OPACs from different library systems and examines which features they have in common with Amazon.com.

This paper seeks to clarify the attitudes and positions of five Swedish Christiannewspapers in relation to the Suffrage reform (1907-11) and the Courtyardcrisis (1914). Furthermore I try to investigate the reasons behind their attitudesand positions. The five newspapers examined are: Göteborgs Stifts-Tidning,Församlingsbladet, Vår Lösen, Svenska Morgonbladet and Wecko-Posten.The results of my research show both convergence and divergence. Commonfor the newspapers is their criticism of the political agitation on the basisof ethics and that they all, except for Göteborgs Stifts-Tidning, recognizedemocratic principles. Divergence is evident, for example, in the reactions tothe consequences of the Courtyard crisis.I have distinguished three main factors that may help to explain the attitudesand positions of the newspapers?: nationalism versus internationalism,confessionalism and polarized political positions, and have found that the conceptof a ?Christian press? can be defended as well as put into question.

In Sweden there are currently two separate guidelines you may use whenperforming calculations on frameworks, BKR and the Eurocodes. Although at theend of 2010 you are not allowed to use BKR any longer and only the Eurocodeswill be viable. The aim of this thesis is to explain how the Eurocodes and EKS work and alsohow they compare to the current guideline BKR. Similarities and differencesbetween these guidelines are also discussed so that the reader will get a betterunderstanding of how the Eurocodes are applied. The areas discussed are asfollows:Principles and adviceSafety ClassesSymbols and IndexesLifespanLoads and partial coefficientThe thesis also deals with the impact that this transition into a new guideline willhave on corporations, guideline costs, education and computer software. As anexample a rough estimate on what costs this transition will create on a companywith 20 employees is also included. Calculations have been performed in order to investigate how the design valuesdiffer between the two guidelines, the Eurocodes and BKR.

Volunteering involves performing tasks without receiving any compensation for it. Interest in this idealistic commitment to non-profit organizations is growing and the primary reasons for this is to help other people, pursue their interests and contribute to the organization.The purpose of the study is to examine what it is that motivates individuals to commit to non-profit organizations. This study will only examine aid organizations. In order to answer the question four different theories have been used and these are the most fundamental theories in this field. These theories are Maslow's hierarchy of needs, Hertzberg's two-factor theory, Self-Determination Theory and The Gift.

Bakgrund: Alla företag måste genomgå förändringar för att kunna konkurrera och överleva. I slutänden är det de anställda som genomför de förändringar som beslutats om. Det är vitalt att förstå så mycket som möjligt av individers agerande och de uppkomna attityderna och reaktionerna för att kunna leda en förändringsprocess. Om förståelse för detta kan nås kan kunskap erhållas om hur ledningen kan arbeta för att undvika eventuella problem som attityder och reaktioner kan medföra. Syfte: Syftet med denna uppsats är att, ur ett medarbetarperspektiv, analysera de attityder liksom reaktioner som uppkommer hos medarbetarna vid en specifik förändringsprocess.