Det huvudsakliga syftet med denna kandidatuppsats är att utvärdera huruvida book-to-market talet kan användas som hjälpmedel för att hitta aktier som förväntas ha hög avkastning på den svenska börsen. Fortsättningsvis utreds om ett eventuellt samband mellan book-to-market tal och avkastning kan förklaras av andra element såsom: företagsstorlek, tidshorisont och säsongsanomalier. En kvantitativ metod är utgångspunkt för hela undersökningen och samtliga resultat är tolkade utifrån en deduktiv ansats, det vill säga betraktade utifrån ett teoretiskt perspektiv. Huvudsakliga teoretiska inslag är hämtade från samtida litteratur inom ämnet finansiering och tilläggsvis har ytterligare information beträffande BtM-talet hämtats ifrån varierande källor såsom: akademiska artiklar, avhandlingar och tidigare forskningsartiklar som behandlar ämnet. All empirisk data är sammanförd med hjälp av databasen Six Trust samt flertalet andra välansedda informationskällor och utgörs av samtliga företag som har varit noterade på Stockholmsbörsens A-lista mellan åren 1980 till 2002.

Business development is to bring forth the entirecompany and through effective, market renewalprocesses to create sustainable profitability.1 This mightbe difficult, especially for smaller companies who lackthe experience and also tools to make correct forecast.2The purpose of my thesis is to investigate andexplain how a small business can remain flexible andcreate products in new markets by making the brandappealing and credible.In my thesis I have investigated how a company canextract benefit from its brand and identify the benefitswhich are the most unattended in a new market. Bydoing so, the company can systematically developconcepts for new business opportunities. I hopethat my thesis may provide tools and ease businessdevelopment process for smaller businesses.The purpous of my thesis I have studied theories ofbusiness development, brand and brand extension. Inthese theories I have used existing methods and I havecreated my own methods of business development.Through this thesis I have worked with AvelutionAB (a small that produce products for recoveryand comfort). I tested the theory and methods withAvelution which has resulted in a business developmentstrategy as well as two concepts that show howAvelution in the future might develop its business basedon the benefits Avelution and its products create..

The thesis examines the relationship between consumer attitudes and a scented shopping environment. A relationship and phenomena concerning scent marketing, which could be seen as one of the more provocative forms of marketing since the human sense of smell, is connected to the limbic system where motivation and attitudes are created. The use of scent marketing has, so far, been proven effective in sales increasing whereas it is one of the less explored forms of marketing.The purpose of the thesis is to answer the following question: Is it possible to find differences in consumer attitudes in a scented buying environment compared to a nonscented buying environment, and thereby create new basis for segmentation?The thesis is based on a quantitative study where data has been gathered in a scent manipulated buying environment through structured interviews with consumers. The thesis applies a deductive approach to the main theories in the area of interest.The findings suggest new theory discussing that it is difficult to use consumer attitudes, towards a scented store environment, as a foundation for market segmentation.

Using leaching test is a way to get a picture of pollutants retention and leaching in a risk assessment on contaminated land. There are several different types of standardised leaching tests today, where the natural leaching processes are speeded up to make it possible to predict the leaching of pollutants. These leaching tests have been developed for waste and there are no specific guidelines on how to judge the results from the tests, when making a risk assessment on contaminated land. This work is an investigation on how to use leaching test in this type of risk assessments. The strengths and weaknesses of the different types of tests are discussed. Depending on what type of information you want from your leaching test, different types of tests are suitable.

Formulation and testing of a new type of chainsaw lubricantThe company Agro Oil has come up with the idea of developing an environmentally adapted chainsaw lubricant with a new unusual base fluid. A field test with a tree-harvester shows unsatisfactory low temperature properties and high wear. In this work the viscosity, price and pour point of different combinations of the given base fluid and three other base fluids have been investigated. Desired viscosity and price are determined for different formulations. The new lubricants tested show lower pour points than almost all products on the Swedish market.A test equipment has been developed to investigate the wear.

AbstractBackgroundThe Swedish district heat market of today is a subject being discussed regarding the reasonableness of the heat district supplier?s price settings. The issue is currently on a government level where a new investigation is being executed at the time of writing. Many real estate owners are growing tired of the situation where the heat district suppliers are taking advantage of their monopoly position, thus feeling that the price of district heating has been increasing far too much for many years. The market can be described as a natural monopoly because the real estate owner has no possibility to choose another supplier if they are unsatisfied with the present.

Background: The real estate market has previously been subsidized by the government. The construction has been characterized by standardization and large scale complex. In the current situation there are other conditions on the real estate market, subsidies do not occur at the same degree and the market is more competitive. Customer influence has also changed. Today the customers want to customize their apartment by personal needs and lifestyle.

In Sweden plans to build high speed railways have been around since the early 1990s and the planshave developed to be more precised since. The future Swedish high-speed rail network is supposedto consist of two lines. Götalandsbanan; from Stockholm to Gothenburg, and Europabanan fromJönköping through the Öresund Region to Hamburg.The description of the aim to build high-speed railways in Sweden has in former reports always beento achieve rapid passenger traffic between big Scandinavian cities and Europe. There are almostnothing mentioned about the possibilities of high-speed transports of cargo on these railways. Thisstudy aims to clarify the freight transport market for Götalandsbanan and Europabanan.Today there is only one transport system with high-speed freight trains.

Background: When firms grow through acquisitions it is commonly debated whether the two entities ought to be better off as standalone companies rather than as a merged company. This thesis aims at discussing this issue of M&As advantages and disadvantages in terms of source of synergies from the perspective of resource allocation. Purpose: The purpose of this thesis is to describe and analyze to what extent pre-M&A differences (against similarities) in resource allocation and corporate culture between the acquiring and target firm have an impact on the post-M&A performance. Theoretical framework: Efficient market hypothesis, resource based view, strategic fit. Methodology: A longitudinal study is conducted on the EU market during 1992 to 2002 based on balance sheet and income statement data.

Homelessness has always been and will always be a problem in every society. How should we organize the work and care for these people? There are three different types of welfare states, the liberal, the conservative and the social democratic. In the liberal welfare state the market is the supplier of the public good. In the conservative state the family and church and in the social democratic the state is the supplier of the public welfare.The Swedish welfare state has been the archetype of social democratic welfare with de principal of ?Folkhemmet? in focus.

The gas turbines in the Swedish secondary reserve are reaching the end of their technical lifetime, hence alternative solutions need to be considered. One of the solutions thought to have the greatest potential is the use of so called consumptionreduction. By entering contracts with large consumers, agreements are made to reduce consumption in the event of major disturbances in the power system and thus being used as a secondary reserve. This thesis investigates the feasibility of consumption reduction as part of the secondary reserve. This has been achieved by developing a requirement specification for the disturbance reserve and by studying the technical and economic potential for consumption reduction among a range of consumers.The technical potential for consumption reduction that fulfils the requirements for participating in the secondary reserve are on average 750 MW in SE 3 and 98 MW in SE 4.

The Airsoft Community always search for realism and optimal performance.When the performance and/or the realism in your AEG1 aren?t enough you turn to modifications toimprove the weapon. But to manufacture such modifications isn?t that easy, hence you turn tocompanies that are specialized in creating such devices.The goal with this project is to create a prototype of a modification called ?Programmable MOSFET?and targets optimization of the electrical components within the AEG. This means that you digitalizethe control of your AEG thus entails new functions and more stability to the system that isn?t possiblewith its mechanical predecessor.A prototype has been manufactured and programmed with functions according to requirementspecificationsthen it was tested on an airsoft-gearbox with rewarding results.

During my final examination project, I have been working with a design process to develop a new set of candle lanterns for the company Sagaform AB. This company has a large and significant role on the Swedish interior design and retail market. The assignment was developed when the company stated that they would like to supplement and expand its existing range of products. The research and surveys I have done have helped me to create eight different concepts and one of them ready to compete with the existing candle lanterns on the market. The result of my concept proposal expected to be included in Sagaform?s 2013 spring catalogue. During the project I have developed 3D-rendered images, a physical model, and a solid foundation for making prototypes. The Balloon has an attractive design language that fits both every day and more festive events.

Logosol is a company that produce small-scale wood processing products. To be able to expand the business Logosol have decided to increase exports, their target markets are the US, Russia, Germany and Norway. The expansion has mainly been through subsidiaries situated on the abroad markets. The subsidiaries have done poor results and that has influenced the whole company. CEO Bengt-Olov Byström made a decision to sell out the units to the people who worked in the business.

This master thesis aims to examine how public libraries in Sweden are practically and ideologically equipped to deal with e-books, outside of the dominant distributor Elib. The study also aims to find out what?s required of the book market and the public libraries to make further progress in the question of e-books. In Sweden e-books are still representing only a small amount of all the library loans and an even smaller amount of the commercial book market.The methodological and theoretical ground for the thesis is Grounded Theory, and the survey is based on interviews with publishers, librarians and distributors.The conclusions of this thesis are that the public libraries lack resources to invest in e-books, and that they also lack in knowledge about the media and its readers. It also exposes that both internal and external collaboration efforts need to be further developed.