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..

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 with this study was to examine how social service statement in 3 § social-judgements LVU (Swedish care of young persons act) produce ideas about gender. We have taken an interest in the production of both boys and girls and their mothers and fathers because there are clear differences in the description of these. From a historical perspective, the differences between gender in social assessments occurred despite the fact that discrimination is prohibited by law and despite the fact that social service shall work on the basis of an gender equality perspective. In the analysis and interpretation of the rulings we have been inspired by a critical discourse analysis. 30 social-judgements have been analyzed where of 15 concerns girls and 15 involve boys.

During my one year master in pedagogic science, I was frequently given the impression that depicts the pedagogue?s profession as a rather transcendent talent or, more precisely, a matter of having ?it? or not. It seemed to me, as if the communicative part of the teacher?s specialised skill was more or less undefined in the description of what makes the pedagogue a professional pedagogue. On those premisses, I was led to the aim of this study, which is pursuing the very essence of the profession by discussing how five teachers validate their daily work from a habermasian perspective on communication, society and pedagogy.

Due to historically low prices for electricity in Sweden, many small-scale hydropowerplants were closed down. A small-scale power plant has more or less the samemaintenance costs as larger plants, but doesn?t generate as much income. Today?sincreasing price for electricity in combination with a desire for renewable energysources makes small-scale hydropower interesting again.

The aim of this study was to describe and scrutinise the position of the Swedish government on whether children should participate directly or through a representative in judicial proceedings.The main questions for this study were to find out (1) what position the Swedish government has on the subject, (2) how the position is justified, and (3) what view on children the position reflects.A qualitative design was used in the study and in order to describe the position a descriptive method was used. In the second part of the study a critical approach was used to examine and analyse the position.The main conclusions were that the position is ambiguous but that it mainly reflects, with a few exceptions, that it is better for children to be represented than to participate directly in judicial proceedings. The arguments that are given as basis for the position are short and lack both the objective and subjective grounds needed to decide the best interest of the child. The analysis of the position showed that it mainly reflects a view on children as objects and when the statement reflects a view on children as subjects, it relates to age and maturity in the child..

Corporate responsibility is a popular phenomenon of today. The interest for the subject is extensive and means for implementing corporate responsibility strategies within organizations are demanded. There are studies showing how management control systems can be used in order to implement general strategies into organizations. Still, management control systems designed for the implementation of corporate responsibility strategies, in particular, are not provided by the current academia. The aim of this paper is to contribute to studies within management control systems by studying the management control system specifically designed to implement corporate responsibility strategies.

Bullying is a significant workplace problem, a fact highlighted both by companies, government and social science. The purpose of this master thesis was to examine if workplace bullying is a result of group processes. This is a theory-based master thesis. A search of literature on bullying, mobbing and harassment was done in a database called ELIN, Electronic Library Information Navigator, connected to Lund University and 414 articles were singled out. The summary of the articles were studied and according to a list of criteria, I choose to study some of the articles in more depth.

This report investigates what attitude private forest owners in the County of Stockholm, Sweden have towards biodiversity landconservation. Private landowners were asked to answer a questionnaire containing questions about there property and there attitude towards biodiversity. The results show that private landowners attitude towards biodiversity is affected by, amongst other things, the size of their property; a larger property have a more negative owner than a smaller property. A landowner that lives on his property has a more negative attitude towards biodiversity than a landowner that?s not living on his property.

We got in contact with Marco AB, who we?ve had contact with before concerning earlier projects, to find out if they were interested in arranging a larger project for our last class (Examensarbete 15hp). They were very positive to this proposition, and soon they offered us a project regarding reconstruction of their current mechanical device that absorbs all the force from the lift itself when it is at a predefined level (sv. sjunkspärr). The current solution does fulfill the requirements that are given, however it is not a solution that gives a high level of satisfactory.

We got in contact with Marco AB, who we?ve had contact with before concerning earlier projects, to find out if they were interested in arranging a larger project for our last class (Examensarbete 15hp). They were very positive to this proposition, and soon they offered us a project regarding reconstruction of their current mechanical device that absorbs all the force from the lift itself when it is at a predefined level (sv. sjunkspärr). The current solution does fulfill the requirements that are given, however it is not a solution that gives a high level of satisfactory.

In this paper I study how the repeal of the Swedish wealth tax (1 of January 2007) has affected people´s labour supply behaviour. This particular issue is relevant because it may help us understand some of the effects of the earnings tax changes that have taken place in Sweden. Accoring to standard economic theory a repealed wealth tax is similar to an income effect for the persons who previously paid the tax. That means that they theoretically will want to consume more leisure, that is decrease their labour supply. The method I am using to test this hypothesis is a difference-in-difference approach where the treatment group consists of persons who previously paid the tax and the control group of comparable persons who did not pay the tax.

This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.

Sustainability reporting in Sweden is a voluntary disclosure action for non-governmental companies. Since 2009 all state-owned companies must however publish a sustainability report according to GRI guidelines and with independent assurance statement. Three different sustainability reporting methods are primarily used: (1) Separate Sustainability Report, (2) Sustainability Report included in the Directors? Report, and (3) Sustainability Report forming part of the Printed Annual Report. The aim of this paper is to explore why some companies choose to publish a sustainability report and identify the motivational factors behind this decision, as well as attain an understanding for companies? choice of reporting method.

The aim of this bachelor thesis is to investigate how one independent senior high school without a school library regards the role of school libraries. (What is their view of information literacy? Do they manage to reach the goals of Lpf 94 and the goals of each school subject without a school library of their own?). We have chosen to interview the principal and two teachers. Our major findings are that the public library in our study has been given the role of a school library, a role we think it can not fulfil.