Bakgrund: Effektiva marknadshypotesen innebär att det inte går att utnyttja systematiska avvikelser på marknaden. Trots det finns det etablerade investeringsstrategier som investerare använder sig av för att generera överavkastning.Syfte: Syftet med studien är att undersöka huruvida det går att generar överavkastning genom att investera i företag som uppvisar en låg eller hög EV/EBITDA-multipel. Variablerna bransch och risk kommer även att undersökas med utgångspunkt från den eventuella förekomsten av en investeringsstrategi som genererar överavkastning.Genomförande: Teori inom området har byggt upp en grundförståelse för problemet, empiri har sedan hämtats från de olika företagen för att få fram EV/EBITDA-multiplar till de ingående portföljerna i studien. Aktiekurser har även inhämtats för att bygga grunden till empirin. Resultatet har sedan jämförts med OMXSPI samt med den riskjusterade avkastningen.Resultat: Av resultatet framkommer att det går att utnyttja en investeringsstrategi där investering görs i låga EV/EBITDA-multiplar.

AbstractThe purpose of this paper is to analyze TPL companies, and their collaboration with their customers from a TPL perspective. The paper intends to get a bigger understanding of their collaboration, advantages/disadvantages and how the collaboration can be improved. The foundation for the paper is obtained through questions that have been created from the chosen theories about supply chain, third part logistic (TPL) and lean production. We have had open interviews with five different conveyers where we have had our questions prepared and during the interviews asked new questions to get more distinct answers. When we subsequently analyzed the empirical material and by chosen theories we have been able to confirm that the collaboration between the TPL companies and their customers is more of a partnership character.

The aim of this thesis is to examine how a context-specific form of abstracting of fiction film developed in relation to the cultural policy of Internationella biblioteket IB, theoretically can be motivated and practically shaped. The background of the cultural policy of IB is analysed and theoretical standpoints and problematic aspects regarding subject representation discussed. Theories which claim intersubjectivity as an ideal for subject representation and searches for objectivity in the process of subject analysis are criticised in light of the concept of interpretation as the only means to produce meaning and subjects in relation to fiction. Birger Hjørlands context-oriented theories of subject representation are used to theoretically motivate the context-specific form of abstracting. To suggest how a practical framework for abstracting can be created, film theoretical models of interpretation are examined in relation to the field of subject analysis and formal criteria of abstracting.

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

The study has been done on behalf of and in cooperation with LRF Konsult. The purpose of the study was to try to find out how forest estate buyers valuated different parts of the estate at the time of the purchase and to see if it was possible to identify different trends between different kinds of purchasers. The study is delimited to Västerbotten County and all the purchases were made thru LRF Konsult. The background of the study is that the forest estate purchasers are paying more and more for the forest estates. The prices are often much higher than the net present value which means that they are paying for something more than just the timber value. The study is made with a questionnaire mailed to one hundred forest estate purchasers. Answers got returned from 48 of them.

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

The purpose of this thesis is to examine the performance of different types of queries in the AltaVista query-based search engine. Thirty information needs have been collected from an ask-a-question service on the World Wide Web, which means that they are based on real users information needs. This is done to avoid partiality in the study. The author has invented different types of queries for each and every one of the information needs in accordance with the search syntax available for AltaVista. The types used are Boolean expressions, queries including proximity operators, phrases and queries directed towards a specific field.

AbstractThe aim of this study is to describe similarities and differences in the inscriptions of runestones intoday's county of Kronoberg, the former county of Värend and, in addition, a part of the formercounty of Sunnerbo. The study is based on 27 remaining runestones which are analysed throughchoice of words and runes, orthography and decorations.The section of choice of words and runes are categorised and based on the choice of choosingone particular word over another and of choosing one particular rune over another. Orthography isbased on the spelling of five particular words; efter, sten, reste, hjälpe and och. Monophtongisationis discussed and analysed. The section of decorations has two subsections; 1) crucifixes and?suns?, and 2) other forms of decoration.The study showed that the runestones had some significant numbers of similarities anddifferences.

This thesis aims to contribute to improved functional procurement of photovoltaic systems, PV systems. Functional procurement means that criteria concerning a function are set rather than specifying technical details or products. Possible advantages and difficulties in using functional procurement have been analyzed by interviews, simulations and a case study. Electricity production and surplus production for different scenarios have been simulated via MATLAB. The MATLAB script was also used to generate rules of thumb on feasible solar fraction for six different load profiles; a church, a farm, a car mechanic, an office, an industry and an apartment building.

Because of among other things the globalization and a focus on core competencies knowledge has become very important for the companies of today, especially for research-intensive companies. The problem is that the companies become more sensitive to how knowledge is created and spread, that is, how organizational knowledge is created. Especially sensitive are companies who are small, young and research-intensive. The purpose with this thesis is to explore how organizational knowledge is created in small, young and research intensive companies.The theory is based on a five-phase model of organizational knowledge creation and four modes of knowledge conversion described by Nonaka and Takeuchi (1995). These concepts constitute the foundation of the analytical model used in the thesis.The study is carried out by qualitative, highly structured interviews with low standardization.

Organisations tend to focus more and more on product and process development to increase their competitiveness. Several major organisations, among them ABB, have developed models aimed to more effectively control and manage product development processes. ABB is using its standardised model ABB Gate Model for this. The purpose of this thesis is to analyze how the introduction of ABB Gate Model has affected the outcome of decisions and also the decision-making in the product development process. The study is limited to elucidate the version of ABB Gate Model handling product development projects.

The Swedish legislation regarding tax reduction for gifts to nonprofit organizations was stated year 2011/12. The legislation includes tax reduction for donors if the gift refers to a nonprofit organization whose work consists with ?charity for an economical need? or ?scientific research?. To be included as approved recipient the recipient has to apply for approval. This approval includes both an application fee and an annual fee.

The main purpose of this paper was to attempt to explain and to understand the causes of various types of eating disorders.The intention of the essay was to examine who are the different parties acting in this particular field that through research or other kinds of work, come to meet individuals that suffer from some kind of eating disorder. The aim was to explore the different concepts used within this specific field, and what main theories and viewpoints that exist within it.The methods used in the study were two. The essay was based mainly on a literature review, and in order to further highlight the different perspectives a number of qualitative interviews were conducted in addition to this. These methods aimed to give an overview of the different perspectives and standpoints that exist within the field of eating disorders.The conclusions drawn in this study were several. The results showed a relative consensus regarding the main causes for developing eating disorders.

This essay examines how three big Swedish newspapers depicts e-sports and computer gaming and how the depiction change during 2000-2013. The study will also examine whether e-sports is being portrayed as competitive sport. The purpose is to investigate which attitudes that can be identified towards computer gaming and its culture in major newspapers such as Aftonbladet, Dagens Nyheter and Svenska Dagbladet and how these attitudes eventually changed over time. The sources that will be used in both the quantitative and qualitative analysis are based on web articles, mainly because the paper editions does not provide much, if any, information about computer gaming and e-sports and also because of the convenience of being able to quickly find articles to study. Results indicate that computer gaming is being depicted in a clear negative fashion during 2000-2006, and that the depiction of e-sports is somewhat positive but not as glorifying as for the years 2007-2013. During this period, there is a apparent tendency of e-sports being introduced to readers who are unfamiliar with the gaming culture. As for the attitudes towards computer gaming, the depiction is still somewhat negative, mainly because the debate about computer games and violence was revived because of several acts of violence in shape of school massacres and mass murder.

This work is about euthanasia and how to use it on horses, dogs and cats. A description for each animal is done, about when it is time, why, which methods can be used and who is allowed to use them, how and where it shall be done. The methods we have concentrated on are: - Chemical destruction and the most common drugs for euthanatize horses, dogs and cats. - Physical disruption of the brain activity by a captive bolt, only for horses. The captive bolt only makes the horse unconscious and must always be followed by cutting off the vena jugularis. Then the horse dies because of loss of blood. No matter which method used for euthanizing, the animal must be declared to be dead by the operator before other measures. The testing criteria for death: muscle relaxation and cyanosis, cessation of reflex activity and pupillary dilatation, cessation of respiratory activity and cessation of all cardiac activity.