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..

Sambandsexponeringar innebär att två produkter, en basprodukt och en komplementprodukt, exponeras intill varandra, där tanken är att ett intresse ska väckas för komplementprodukten och därmed skapa merförsäljning. I den här studien kommer endast komplementprodukten att undersökas för att se hur exponeringen påverkar försäljningen. För att exponeringen ska fungera krävs det att produkterna har ett naturligt samband och antingen köps vid samma tillfälle eller används tillsammans. I dagens samhälle trivs konsumenterna med att bli inspirerade till köp och ser gärna att butiker har en lösningsorienterad exponering. Tidigare forskning tyder på att en välkomponerad sambandsexponering kan öka försäljningen med 500-800 procent.Syftet med studien är att undersöka hur sambandsexponeringar kan påverka butikers försäljning, men även bidra med värdefull kunskap om ämnet för både blivande och nuvarande butikschefer.

Bedömning av yngre barn ökar och den nya reviderade läroplanen för förskolan har fått ett nytt avsnitt som handlar om utvärdering där det ställs krav på att dokumentera varje barns utveckling och lärande. Vad denna ökande bedömningskultur kan få för konsekvenser i relation till barns olika förutsättningar, är en av frågor som problematiseras i studien. Studien har hämtat inspiration från poststrukturalism och som metod används diskursanalys. Sammanlagt har genomförts fem gruppintervjuer där tjugofyra pedagoger har medverkat. Pedagogernas egna bedömningsmaterial har använts som diskussionsunderlag.

The project is a practical and theoretical test of IP telephony with Skype in order to form a base for a comparison between IP-Telephony with Skype and the Public Switched Telephony Network (PSTN). PSTN is the common standard that most of us use for telephony today. The objective for the study is to simplify the choice between PSTN and IP-Telephony for the Swedish private customer user group. The project is supposed to answer the following questions. - How easy is it to start using IP-telephony with Skype? - How is the quality of IP-telephony compared to PSTN? - Are all services provided by PSTN available and accessible using the IP-solution? - How are the usability and the availability of support with IP telephony? - Is IP-telephony a cheaper solution and in that case under which circumstances? Within the project a collection of practical and theoretical tests have been performed to be able to form an opinion on the IP-solution in the following areas, installation, function, quality, usability, costs, accessibility and security. In order to study usability, a test group of ten persons have been used to evaluate the usability of the system.

Full-field flash electroretinography is an electrodiagnostic method used to examine the function of retinal cells. Light stimulation of the eye elicits electrical potentials in the retina. By aid of a corneal electrode and a reference electrode close to the back of the eye, the electrical potentials can be recorded and presented as an electroretinogram (ERG). ERGs driven by mainly one type of cones can be used to examine the function of a single cone class. In human beings, studies have shown the cone class sensitive to light of short wavelengths, the S-cones, to be more vulnerable to acquired damage than the other cone classes (Daley et al., 1987; Gouras et al., 1993; Greenstein et al., 1989). Dogs have two cone classes, S-cones, and M/L-cones (most sensitive to medium to long wavelengths).

The Swedish society has gone through a radical change. From being a monoculture society it has developed into a multicultural society representing a mixture of people from all around the world. This change has had a significant impact on both the Swedish school system and the teacher?s role. Therefore a subsequent ambition for a multicultural school would be to recognize this diversity and establish guidelines for how to meet each individual students need.

A pilot study conducted on four patients, which we received from the Sahlgrenska University Hospital, who were all potential candidates for a cochlear implant. We fitted our test subjects with a pair of frequency compressing hearing aids called Phonak Naida V SP during the study and let them evaluate them for about seven weeks. Measurements made with monosyllabic words throughout the study showed significant differences in speech perception (p?0.05) compared to their regular hearing aids in 3 out of 4 cases. De-activation of the frequency transposed function showed significant decreases in 3 out of 4 cases compared to when it was activated.All test subjects were satisfied with the new hearing aids and chose to keep using them at the end of the study..

In this thesis you will be able tofollow the design work of a drumtest. A tool that by having a rotatingdrum with equally positioned obstacleswill simulate the conditions a mountainbike rim will pass through.Initially there is a specification ofsome parameters and requirements thatthe design had to fulfill. There is alsosome brief background information aboutwhy a drum test is required for abicycle rim manufacturers and about thecompany Innolite Design AB that thisthesis is done for. After that itfollows an extract from conceptgeneration with the chosen concepts andsolutions but also some of the conceptsthat were not chosen.The thesis also contain a part where thereader cangain a deeper understanding of how thedesign works as well as some moredetailed facts about how the choice ofmaterials, their thicknesses, etc. havebeen made.

The purpose to this study is to find an understanding of the effects of how sponsorship can affect companies and their business and at the same time get a better understanding of how sponsorship is or can be used as a marketing tool in today?s marketing. By using a quality research method we have chosen to use a half structured research method to make it possible to find out how sponsorship as a marketing tool can be used from a company perspective in relation to our chosen thesis. To enhance the readers understanding we describe the base of sponsorship and principals for sponsorship, after that describes a deeper perspective of sponsorship, what sponsorship is, and what factors are needed to be taken into consideration. Further on we illustrate the figure that later on will constitute the analysis with attributes like: association, exposure, relations and integrated communication.

Lifelong learning (LLL), a concept dating back to the 1920s, is much used both by the OECD, UNESCO and the EU. But while intergovernmental think-tanks and supranational organisations often use the term in a positive sense, many (not least scholars) are critical of the term. The critique either deals with the lack of a universal definition, that the implicit responsibility for LLL has shifted onto the individual, or that the meaning of the term has shifted from a humanistic one linked to the personal development and a better society to a neoliberal one that involves growth, competition, globalisation and human capital theory. This study is based on interviews with nine trade union representatives on their understandings of lifelong learning. The results showed that while LLL was positively viewed by most, there was virtually no communication vis-à-vis members on the topic, most trade unions have no policy regarding LLL, and responses from representatives were sometimes self-conflicting..

Ambitionen med detta gestaltande examensarbete var att utforma ett adekvat läromedel för teckning som är väl förankrat i Läroplanen för grundskolan förskoleklassen och fritidshemmets 2011 (Lgr 11) kursplan för Bild i högstadiet. Detta söktes uppnås genom en studie av tidigare relevant forskning och genom ett test av det läromedel, Hjälp! Jag Tecknar, som producerades i och med den gestaltande processen. Arbetet kan sägas vara uppdelat i två delar, å ena sidan utvecklingen av ett läromedel och å andra sidan ett test av samma läromedel. Testet genomfördes genom en frivillig kursverksamhet med barn och ungdomar som kunde tänka sig att deltaga i utvecklingen av läromedlet. Resultatet visar främst på möjligheter med Hjälp! Jag Tecknar och hur boken skulle kunna motarbeta, framförallt, inaktivitet och underlätta för en läsare att just teckna.

The aim of this study was to analyze the assessment of the national tests seen from the teacher?s perspective. The national tests are performed in the Swedish school, classes 3, 5, 9, and the upper secondary school (gymnasiet). There has been an ongoing discussion regarding assessment and grading for a long time and it is of high interest now more than ever. The last control assessment done in 2009 by the department of school inspections on the order of the Swedish government, showed big differences between the assessments done by the teachers, and the assessments completed by the department of school inspections.

The purpose of the study was to investigate, through an experiment, if positive mood promotes creativity and flexible thinking. Participants were a total of 93 college students. The main hypothesis was that subjects induced with positive mood would perform better than subjects induced with negative mood, at a test reflecting creativity. To further explore the implications of priming (subliminal manipulated moods), a neutral control group was included. The cognitive test used in the study was Duncker´s The Candle Problem, a test which aims to get the subjects to apply flexible and creative thinking.

This study has been conducted in order to determine the existence of predictability for the Stockholm stock exchange. With this purpose the random walk theory has been raised against the theory of mean reversion in order to determine which theory is the most substantial. Data has been collected from Nasdaq OMX Nordic and furtherly been processed using the statistical software EViews. Swedish listed companies? daily share values between 2000-2014 have been analyzed using two tests; an Augmented Dickey Fuller test and a Variance Ratio test.

Inför år 2005 infördes nya regler för hur goodwill i företag ska hanteras. Detta ställer nya krav på hur företag ska hantera goodwill, men detta innebär också nya problem och gransknings-möjligheter för en revisor. Uppsatsen syftar till att lyfta fram svårigheterna för en revisor när denne ska granska ett av företagets gjorda impairment -test av goodwill och vilka medel som den har till sitt förfogande för att genomför granskningen. Studien grundar sig på intervjuer med revisorer och branschorganisationer. En revisor är styrd av lagar och redovisningsprinci-per när denne ska granska ett företag men revisorn är också beroende av den information som kommer ifrån företaget.