The beta value is frequently described in theory and is a well known factor to quantify the systematic risk in shares through the CAPM model. Initially, this study describes the advantages and difficulties with the estimating process and the problematic nature of the assumptions and descisons included in published beta values.An alternative method, Bottom-up beta, to estimate the beta value that probably has not been tested under Swedish circumstances is applied. The problems and decisions that have to be made to derive an alternative value are studied in detail through six separate steps. I have chosen nine companies at the Stockholm Stock Exchange where this method is used. The result showed that the systematic risk were higher at five shares and lower at four, compared to the published values.Finally there is a discussion about the practise, usefulness and opinions concerning how to estimate and interpret the beta value to determine the expected return..

My aim is to provide knowledge about ways of understanding Intranet as a communication artifact. Today organizations plan to update their technology so as to make the communicative functions of Web 2.0 come true. With this objective in mind organizations will be prepared to meet social demands among staff. After interviewing intranet managers I have compiled qualitative data in categories. My approach is influenced by a phenomenographic approach.

To achieve a working collaboration in a big, complex organization where there are vast requirements on both quality and profitability is not always an easy task. An example of this is the organization that was created in the Swedish railway industry following a series of deregulations during the past 25 years. A partial market in this organization is the railway maintenance. In order to achieve a working collaboration between actors in this organization the so-called Purchaser-provider model (PPM) is presently used for the procurement of rail maintenance projects. Previous research has shown that this market-based instrument has clear positive effects regarding the cost-efficiency but hinders the collaboration.

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 focuses on oral communication in the classroom involving discussion and dialogue amongst pupils, but also between teacher and pupil. The overall aim is to study the choices regarding the group composition and working methods that might occur in four individual teachers? lessons plans with the intention of increasing the pupils? knowledge through oral communication. The main focus is to explore what the teachers think of the choices they make and how they believe these changes affect the pupils. It is also focused on how the teachers perceive their pupils? learning is improved by oral communication and how they incorporate all pupils, especially the pupils who rarely participate in classroom activity.The methods used are qualitative studies using interviews and observations.

Education in information seeking is often traditional and focused on technology. When it comes to this sort of education, research proves it is unusual to pay attention to the interaction between students. My intention has been to examine if it is possible to pay attention to the interaction between students, in order to create more and better situations of learning. The issues in this work are about describing the students? interaction.

The Rya power plant in Borås produces district heating, district cooling and electricity. The plant is owned by Borås Energi och Miljö AB and is run by Dalkia Facility Management AB.In order to get the best heat exchange from the district hot water a pair of twin pumps and a turbine circuit pump are used as return pumps. Turbine circuit pumps are used to increase the pressure through the heat exchangers at the power plant. The pumps are in use when the flow is over 2 000 m3 h-1 and during the summer when re-cooling is used to improve the effectivens of the heat boilers.Since the pumps, that are parallel connected, rotating at a fixed rate per minute, the pressure is regulated with regulating valves. This report shows that during the 4,300 hours that the pumps where in use, energy corresponding to 590 MWh was wasted.

Annual reports are by many considered to be companies primary way to inform their world where the CEO's words are read most carefully by shareholders. The purpose of this paper is to examine the design of the CEO's words in annual reports in light of the financial crisis in 2008. The study seeking explanations for change, similarities and differences in the various texts based on three themes which are results, future and confidence. In this qualitative study five CEO's words are explored by means of a discourse analysis, all from large Swedish industrial companies listed on the Stockholm Stock Exchange. Some of the results shown is that the CEO tends to talk about the company's results in a self-serving manner and CEO speaks more aboutm the results before than after the crisis.

Annual reports are by many considered to be companies primary way to inform their world where the CEO's words are read most carefully by shareholders. The purpose of this paper is to examine the design of the CEO's words in annual reports in light of the financial crisis in 2008. The study seeking explanations for change, similarities and differences in the various texts based on three themes which are results, future and confidence. In this qualitative study five CEO's words are explored by means of a discourse analysis, all from large Swedish industrial companies listed on the Stockholm Stock Exchange. Some of the results shown is that the CEO tends to talk about the company's results in a self-serving manner and CEO speaks more aboutm the results before than after the crisis.

This essay, with the title: Among children, laser swords and lions. ? How do we approach and utilize the cultural experiences of children? is an approach to participate in a scientific discussion in the field of cultural experiences. This text is an attempt to show the importance of paying attention to, how children express themselves, and place their activities in social and cultural contexts. By doing so and approaching children and their activities with an intercultural point of view, I can use my new found knowledge and use it to stimulate their future learning progresses in different fields.

A social intranet is an information and communication channel that is relatively new. There is still a small amount of research done around social intranet and what it is, and also on what organizations and their members may benefit from using such an intranet. Therefore, this paper was written with the purpose to em-phasize the reasons, possibilities and difficulties of implementing and using a so-cial intranet. With interview as method we took part of the experiences and views on social intranet from a number of organizations that are using or is about to establish a social intranet, and also from companies who deliver the service. Through the use of previous research in organizational communication, we then analysed the responses we received from our respondents.

Purpose: The purpose with the essay is to examine how some teacher?s works with intercultural questions, if they are looking after student?s cultural background, earlier experiences and knowledge?s in their teaching. We have formulated three questions whom we want answer to.Method: The essay began with a theoretical research to get more knowledge of intercultural pedagogic. The study part is based on seven interviews in two schools in Södertälje, five with teachers and two with assistant principals. The conclusions of our essay are based on the results of our study.Result: The study shows that the two discourses ?national self-understanding? and ?the democratic credot? still lives and compete with each other.

In this experience-based essay, I give examples of events that take place during a typical day at preschool. By highlighting these everyday events, I discuss around the parental role and its importance for children and child development. I apply a historical review when it comes to views on children and child rearing, and reflect on different approaches that we have towards the children. In the discussion, I reflect on the Childs need for boundaries, and thereby try to understand why we act differently in this respect. To gain more knowledge and understanding of the events I have taken help from theories in literature and from my own practical knowledge.

Horse owner?s knowledge about horse feeding and nutrition is directly linked to the horse?s health and welfare. According to several studies, both Swedish and foreign, horse owners generally have inadequate knowledge about horse feeding. The housing systems and feeding routines of today differs in many ways from what horses have adapted to through evolution. Wild horses live in harem herds and roam on large open fields, spending about 60 % of the day grazing, mainly grass and herbs.

Diabetes mellitus type 2 is a rapidly increasing disease worldwide. The disease is connected to lifestyle. Making lifestyle changes is hard. When suffering from Diabetes mellitus type 2 it is necessary to live healthy to prevent secondary diseases. Lifestyle changes includes for example changing dietary habits, become psychically active or losing weight.