ProblemformuleringEn del studier visar att det finns ett signifikant statistiskt samband mellan hur ett företag hanterar miljömässiga och sociala risker och dess avkastning. Därför ifrågasätter vissa forskare och finansiella aktörer de traditionella aktievärderingar som inte bedömer de miljömässiga och sociala faktorerna. En av de vanligaste värderingsmetoderna är den Fundamentala, vilken främst utgår från att värdera den ekonomiska information som ett företag publicerar. Det finns en värderingsmodell som gör det möjligt att bedöma de sociala och miljömässiga på samma sätt som de finansiella i en Fundamental analys. Den brukar benämnas Socially Responsible Investing (SRI).Frågeställning och syfteOm den Fundamentala analysen inte värderar de sociala och miljömässiga kriterierna innebär det att värderingen av aktien inte är helt komplett.

The purpose of this thesis is to carry out a qualitative study of the perceptions of language teachers as to their role in the teaching of values and morals to pupils. Five language teachers have been interviewed about their perceptions of how values are taught and their role therein. The interviews serve to investigate the reality of teaching values to pupils in a Swedish secondary school and the work involved in this on-going process, this being with a view to having a better understanding of just how important a role the teaching of values plays in the daily working life of a teacher. Terms such as Fundamental values and morals can be difficult to define as they are highly personal and can differ from person to person depending on one?s background, experiences and family circumstances, for example.

This essay deals with how the development of society, the media society in particular, has an impact on the teaching of the subject of art. In the society of today, we are bombarded with more images than ever before. As an effect of this, the curriculum of 2011 emphasises the importance of the ability to orientate oneself in the modern society. Furthermore, it describes art not only as a practical subject, but also as a verbal and community-orientated subject. Because of sparse and dated research, the subject of art is in danger of marginalization as a school subject. The purpose of this study is to illustrate art teachers? conception of the aim of the subject of art.

A number of studies have been made to examine several aspects of voice production in individuals with different types of hearing impairments. Most of the studies were made to explore the impact that hearing aids have for people with severe or congenital hearing impairment. So far it has been confirmed that there are changes regarding voice production in these individuals. A group that has not been investigated regarding voice production to a larger extent are hearing aid users with an acquired hearing impairment. In the present study the voice production of seven individuals, four men and three women, with a moderate acquired hearing impairment is examined.

The so called democratic deficit and the lack of legitimacy have been at the core of the EU-debate in the last decades. Low turnouts in the elections for the European parliament and disapproval in the ratification processes of the latest changes of the treaties are examples of the citizens lack of confidence for the EU and continuous integration. In Nice 2000 the heads of the member states governments agreed to try to improve the democratic legitimacy in the EU and initiated a public debate aiming at proposals for changes in the decision making processes in the EU. In July 2001 the commission published a white paper with their view. A Fundamental presumption in discourse theory is that language and language usage not just is a way to deliver information about ideas and behaviours.

A Social Enterprise is a business that features a mixture of characteristics that originates from the third and private sector. A general conception of Social Enterprises is that they aim to improve social welfare by the use of sustainable business models. The mixture of social and business features has created ambiguity about how to define Social Enterprises. The purpose of this study is to clarify Swedish Social Enterprises as a phenomenon and to examine antagonism that arises from mixing the two different sets of organisational characteristics. This is achieved by conducting a qualitative study of ten Swedish companies that the market considers to be Social Enterprises.

I denna uppsats undersöks hur alternativa viktningsmetoder av OMXS30 har presterat mellan 2004-2010. Studien har sin utgångspunkt i teorierna kring Capital Asset Pricing Model och Effektiva Marknadshypotesen. Syftet med studien är att undersöka huruvida ett kapitalviktat index är effektivt i enlighet med dessa teorier. I studien konstrueras fem stycken index, ett kapitalviktat, två Fundamentalviktade, ett riskviktat och ett kombinationsviktat index. För att avgöra indexens historiska prestation analyseras de utifrån utvärderingsmått som mäter riskjusterad avkastning.

SammanfattningTitel:             Företagsvärdering medFundamental analys - jämförande studie av två börsföretag Nivå:             C- uppsatsi ämnet företagsekonomi Författare:     ErikaCoyet & Wafaa Zbib  Handledare:   MarkkuPenttinen Datum:         2011 ? 01 Syfte: Syftet med studien är att genomen företagsvärdering på Sandvik AB och Atlas Copco AB fastställa om derasaktier är undervärderade på börsen mot för verkligt värde och om det äraktuellt ur lönsamhetssynpunkt att köpa någon utav aktierna eller eventuelltbåda två. Vidare är syftet att göra en jämförande studie av företagen utifrånföretagsvärderingen för att ytterligare visa på vad en Fundamental analysspeglar för syfte och roll. De frågor som studien ämnar besvara är:Är Sandviksrespektive Atlas Copcos aktie undervärderad på börsen?Visar en Fundamental analys annat intressant änundervärde på aktien?Finns det fortfarande olösta frågor efter enFundamental analys när vi tittar på aktievärde? Detta val gjordes då investering i aktie känns som ettområde som växer och får ett allt större inflytande i vårt samhälle och hardärmed har kommit att bli ett alltmer viktigt område. Metod: Studie tar sinutgångspunkt i denhermeneutiska kunskapsförankringen.

Business valuation is something that has been more general and discussion around this subject is very common. The discussions often revolve the various principles and procedures that a business appraiser can apply when a valuation of a business should be done. When there are different evaluation methods there are also resulting in an assumption that there are not so easy to create a complete objective business value. The individual evaluator choice of method will determine the result of the business value. The global world for each business has been more uncertain and turbulent/changeable which have tended to exacerbate the work for the evaluator to determine a business value.

Participation is central to the concept of democracy. The role of the civic participation varies with different types of democracy, but a Fundamental requirement is that the participation is free and equal. In spite of this, there are significant differences between possibilities to democratic participation in Sweden today.This essay seeks to understand how disability, historically and still today, is constructed as a social deviation from normality, and is constructed to Otherness.One way to regard freedom and equality is to examine the personal autonomy, the legth to wich a person decides her/his roles and activities in abcence of external limitations. Personal autonomy is theoretically central in deliberative and strong democracy, but should reasonobly be a demand for the Fundamental definition of democracy.The explanation to why the lack of personal autonomy is accepted, is that the construction of Otherness results in that the persons are categorized and are given simplified characteristics, and are thereby not accepted as equivalent people.In the inteviews conducted, seven politicians contribute both whiteness, pathological discourses regarding disability and ideas of normality through discussing democracy, participation and disability. Simultaniously, they express interest and an awareness on the majority's power and symbolic violence on the minority..

The purpose of this thesis is to investigate the price effect on the initial day of trading of IPOs and the price effect on the announcement day of SEOs on Stockholm Stock Exchange. A second purpose it to conduct studies on which factors influencing the price effects and if these factors can be explained by the same Fundamental ideas. Theories regarding capital structure and the pricing of IPOs and SEOs are covered. The capital structure theories involve; Miller and Modigliani's cost of captial theory, Static Tradeoff Model and the Pecking Order. The Efficient Market Hypothesis is presented and previous theories are investigated.

The purpose of this study was to examine two relatively similar product industries, of which one is successful in its commercialization and the other one is not successful. The two industries observed in this paper are both Swedish industries, and both of them produce slow moving consumer goods for the luxury consumer. The successful industry is represented by the Swedish fashion industry, more precisely The Swedish Fashion Wonder (TSFW) - a term describing the success of a specific coalition of fashion designers from Sweden. The unsuccessful industry is represented by the luxury watch industry in Sweden (LWIS). The method used to examine the two industries' inequalities is based on a qualitative study, consisting of in-depth interviews with industry expertise from both of the industries.

Bakgrund:Handeln på aktiemarknaden har den senaste tiden genomgått en teknisk utveckling och blivit mer lättillgänglig för flera. Här verkar aktieägare med förhoppningen om att skapa en överavkastning på aktiemarknaden. I motsatt förhållande finns det studier som menar att det inte skulle finnas några möjligheter till överavkastning. Därmed blir det intressant att undersöka huruvida nyckeltal kan förklara avkastningen för dagens aktiebolag.Syfte:Syftet med studien är att undersöka hur väl nyckeltal förklarar den kortsiktiga avkastningen hos tillväxt- respektive värdebolag. Detta för att komma fram till om något nyckeltal är mer användbart för att förklara sambandet till den kortsiktiga avkastningen för tillväxt- eller värdebolag.Metod:Studien bygger på en kvantitativ metod där tre nyckeltal har analyserats med hjälp av enkel linjär regression.Resultat:Studiens resultat konstaterar att nyckeltalet, avkastning på totalt kapital, är mest användbart för att förklara sambandet till den kortsiktiga avkastningen hos tillväxt- och värdebolag.

Regionalisation has become an increasingly important phenomenon in a globalized world. As models of regional integration, the European Union (EU) and the Association of Southeast Asian Nations (ASEAN) are two prominent examples. This thesis seeks to explore through a comparative analysis, the different mechanisms and institutions for handling breaches against Fundamental values within the two regional organizations. Inter-linked with the issue of the legal-institutional framework is that of what values the mechanisms are designed to protect. The method used for the analysis is first and foremost that of public international and European law, but the thesis also attempts to give a broader picture of the issues presented.

This Master's Thesis studies the attitude that library employees have regarding a sex and gender-neutral treatmentof their clients. The analysis is based upon replies to a questionnaire which was submitted though channels directedat library employees, like BIBLIST and BiblFeed. The respondent?s replies contained a number of welldevelopedcomments making the resultant analysis both quantitative and qualitative in nature.In performing the analysis a theoretical framework combining Hirdman?s gender system with symbolic interactionismhas been used together with literature about gender roles.The questionnaire showed that gender neutrality is a complex concept that can be interpreted in many differentways and is therefore easily misunderstood. It is obvious that sex is an important category when respondents aredealing with their clients, but also that sex and gender are problematic concepts which respondents find difficultto know exactly how to relate to.