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..

Syftet med detta arbete är att undersöka om man med utgångspunkt i Steampunk-genren inom datorspel, kan göra en implementation av stereotypa High fantasy-element och hur det kommer att uppfattas av Steampunk-entusiaster. Kommer de överhuvudtaget att märka skillnaden och om så är fallet, hur pass stor inverkan tycker de att implementationen har?För att undersöka detta så skapades två karaktärskoncept, en man och en kvinna. Dessa karaktärer utrustades sedan med fyra uppsättningar karaktäristiska kläder och föremål från Steampunk-genren. Sedan lade jag till två stereotypa detaljer från High fantasyn på varje karaktär.

Följande studie handlar om Super PAC?s och hur de ska förstås, utifrån teorierna pluralismen och elitismen. Studien ämnade finna svaret på denna fråga genom att studera amerikanska tidningsartiklar. Att det var amerikansk media som fick bidra med det empiriska materialet kom sig av att det är i USA som Super PAC?s verkar.

Political exit from governments is an unusual phenomenon within Swedish politics. The purpose of this essay is, from an ethical perspective, to particularize, understand and analyze the actions of the Swedish minister of defence, Mikael Odenberg, in his decision to exit the government in September 2007. We will put light on the ethical conflict Odenberg apprehended, the courses of actions and finally his ability to solve the ethical dilemma. The conclusion is that the case of Odenberg involves several dimensions of the conflict, associated with a succession of different loyalties. Odenberg were in two minds whether to act up to his own conviction or be in sympathy with the government.

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.

Amyotrophic lateral sclerosis is a progressive neurological disease which causes a slow degeneration of the body. Living with this disease means being exposed to severe strain and every day could bring new losses. Amyotrophic lateral sclerosis does not cause any harm to the intellect, the mind remains unaffected. The aim of this study was to achieve an understanding, and to shed light on the nature of positive life experiences of people living with amyotrophic lateral sclerosis. This literature study is based on detailed examination of three person's narrations taken from their autobiography and biographies.

Abstract: Since the recession caught the market in fall 2008, multiple companies have suffered due to their former aggressive investment behavior. Huge goodwill piles have been collected ready to be doomed by the market. The aim of the study is to investigate equity analysts? consideration of goodwill in a recession market. An empirical study is conducted, based on interviews with ten Swedish equity analysts that follow companies with relevant goodwill status.

Labour market coaching (Swedish:?Jobbcoachning?) was a comprehensive political project for the Swedish labour market, with the aim of helping unemployed individuals to enter the labour market. Between 2009-2014  the labour market coaching was carried out by private companies through governmental regulations. This thesis aims to find out (1) what coaching activities the coaches used, and (2) how these coaching activities can be understood in the light of previous scientific research. My results consist of interviews conducted with six labour market coaches.

Mitt intresse för utomhuspedagogik har funnits så länge jag minns men själva begreppet kom inte till mig förrän jag började på lärarutbildningen där jag verkligen förstod innebörden. Att undersöka hur man arbetar med utomhuspedagogik på två olika avdelningar där den ena arbetar enbart utomhus verkade intressant och så föddes frågeställningarna och syftet till detta arbete. Jag ville veta hur föräldrar och pedagoger ser på utomhuspedagogik i förskolan och hur de två olika avdelningarna arbetar med det.Jag valde att intervjua två pedagoger och två föräldrar på vardera avdelning. Det som förvånade mig var att pedagogerna på den traditionella avdelningen var mycket positivt inställda till utomhuspedagogik men som de ändå inte arbetar med i större utsträckning. Båda avdelningarna tillbringar däremot stor del av verksamhetstiden utomhus men på olika sätt och alla föräldrar verkar nöjda över att barnen vistas så pass mycket ute..

The aim with this thesis is to investigate teachers view on gender equality and what this may be due to. Teachers are supposed to follow the curriculum where it is written that gender equality should be encouraged. After interviewing teachers it has come to light that depending of the teacher?s personal interest and the school?s management of the question, there is a difference between how teachers are working with gender equality. That is why we want to know why gender equality should be encouraged and how teachers should reach the aim from the curriculum about gender equality.

Västergarn is one of the smallest parishes on the island of Gotland. It?s a place of rich history and has been subject to numerous excavations throughout the years. The University of Gotland has conducted seminar excavations at Västergarn between the years of 2005-2012. During these excavations a lot of horse related finds have been found.

Our purpose was to shed light on how parents act in respect of providing alcohol to young people when they ask for a taste of home, or wish to bring alcohol to such a party. We used qualitative interviews and the results show that some of the respondents think that it may be acceptable to provide alcohol, while some do not. The results also show that the respondents think that parents are important as a model for the young. They could not purchase alcohol for the purpose of giving it to the young but only if alcohol is available at home. The reason for this behavior is the parents' assessment that the young person demonstrates a level of maturity for his age that they are presumed to be able to handle a small amount of alcohol.

This study explores the relatively new phenomenon of online poker. More specifically, it elaborates on who the online poker player is, why s/he plays online poker, what the fascination of the game is, why s/he continues to play, and what the experience is. The study is delimited to focus on individuals who mainly play Texas hold?em online. The empirical material is based on semi-structured interviews with active online poker players, as well as on secondary data such as articles and literature.

The purpose of this Master?s thesis is to examine what role the new city library in Halmstad has for its users. The questions posed in this study are: What do the users actually do at the library? What roles are the most significant according to the users? Have the politicians succeeded in their intention of realizing a modern library according to the users? The theoretical starting point is Andersson?s and Skot-Hansen?s theory of four different roles of public libraries. In order to extend the model we added a fifth function; the one of aesthetical experience.