Previous work by researchers as Eugene F. Fama and Kenneth R. French, show that average return on stocks are related to a firms characteristics like size and book-to-market ratio. These kinds of patterns in average return is not explained by The Capital Asset Pricing Model (CAPM), and are therefore seen as anomalies. Fama and French have proposed a three-factor model, which captures patterns observed in U.S average returns associated with size and value.

The amendment of a law which is expected to come may well have a significant impact on the Swedish real-estate broke market. The law change will probably have an effect in the number of ways real-estate brokers will compete as a result of the increasing variety of services offered. In order to gain competitive advantages brokers must be at the forefront in the development regarding the changing market. To do so requires that the company chooses an appropriate range of peripheral services that are profitable. The problem is to choose the ?right? services to convey. The purpose of this paper is to describe the services that are in demand for transmission and how the agents can work to meet the demand of this new market.

The cost of capital for traded companies is basically assessed on information from thefinancial market. Small and non-traded companies are lack of this necessary financialmarket information in order to determine an appropriate equity risk premium and tocompute the cost of capital.In the absence of financial information necessary for an external investor, it is difficult toevaluate a non-traded company with the Capital Asset Pricing model (CAPM), which isbased on the financial market information. It measures only the systematic risk, which isthe contribution of one share to the market risk of a portfolio. It is therefore important tofind models that reflect the small and non-traded companies? real business value and theirunique characteristics.

Den journalistiska yrkesrollen har de senaste åren utvecklats i takt med den tekniska utvecklingen. Stora aktörer på mediemarknaden slår sig in på fler marknader och producerar material till mer än ett specifikt medium vilket fört med sig att journalisterna på marknaden behöver hantera mer än bara en plattform. Termen som skapats är multijournalist, och i denna uppsats undersöker vi hur kraven på multikompetens och produktion mot flera olika medier påverkar det grundläggande journalistiska arbetet.Genom kvalitativa intervjuer med två journalister på SR Ekot och två journalister på den norska motsvarigheten NRK Dagsnytt har vi skapat en bild av hur de två åtskilda multikompetenskraven påverkar journalisternas arbete. I intervjuerna är de fyra journalisterna eniga om att multikompetenskraven påverkar det grundläggande, informationssökande journalistiska arbetet negativt..

Title Greenlighted employees ? The internal value of Schenker?s environmental work.Author David Fridner.Course Master thesis in Science of Media and Communication.Department of Journalism and Mass Communication, University of Gothenburg.Semester Spring semester 2009.Tutor Professor Monika Djerf-Pierre.Number of pages 55 (appendix 23).Aim The aim is to study the internal value of Schenker?s environmental work.Method Qualitative and quantitative method.Material 20 interviews from four workgroups: managers (4), sales (5), customer-services (4) and truck drivers (7). 148 websurveys from two workgroups: sales (106) and customer-services (42).Main result Schenker is perceived as an environmentally friendly enterprise. Much due to the fact that the company?s impact on nature only has little to do with how the staff evaluate its ?greenness?.

The need of raw material does of course fluctuate but the long term view is an increasing demand due to the growing consumption of sawn timber products, pulp, paper and lately also biomass. This has led to a keener competition for wood. At the same time there is an ongoing structural change of a significant part in the Swedish wood supply market, the private forest owners. In 1992, 22 % of Sweden´s 335 000 private forest owner lived apart from their forest. In 2007 this figure had risen to 36 %.

Partille kommun har som önskemål att ett hotell ska finnas i Partille i enlighet med visionen för år 2035, om att gå från en förort till att bli en förstad. Idag finns endast två övernattningsalternativ av vandrarhemskaraktär i kommunen. Syftet med projektet är därför att utreda om en hotellverksamhet i Partille är möjlig. Vidare utreds hur Partille kommun arbetar med affärsdriven samhällsutveckling där kommunal strategi möjliggör en önskad samhällsplanering.Rapporten redovisar fyra faktorer som är avgörande vid val av lokalisering av ett nytt hotell; Tillväxt av befolkning, Tillväxt i näringsliv, Dragningskraft på privata marknaden samt Beläggningsgrad på minst 55 %. Dessa faktorer har utifrån en omvärldsanalys av Partille och dess närområde utreds vid bedömningen om ett hotell är möjligt eller ej.Informationssamling har skett genom kvalitativa intervjuer med politiker och tjänstemän på Partille kommun samt branschkunniga och verksamma inom hotellbranschen.

This study investigates a method for identifying human capital and its effect on company valuation. We devise a measure for the efficiency of human capital based on the personnel cost. We include all companies listed in the financial and industry sector on Nasdaq OMX Stockholm in an attempt to examine human capital and its effect on firm valuation. Our results indicate that a higher efficiency of human capital has a positive effect on return on assets. However, we find that our measure can be interpreted in two ways; either as a firm?s level of human capital efficiency or its dependency on human capital, to achieve its net sales and revenue.

Today the common people begin to understand the impact of a package. Many choose brand or product with great emphasis on how the outside looks, both in a good and a bad way.The company Gotlands Grafiska gave me the task to create a small basic selection of packages. The target group that the project was based on was craftsmen in the Gotland region. Based on analysis of the market and consumers to develop a range of packages covering a wide range of products sold on the island.During the project a clear theme was the desire to highlight a product and create some sort of exclusivity. It was important to understand how consumers and businesses think about packaging and its function.The result was five different packages, which together cover much of the need for the Gotland crafts and souvenir market.

The first July 2008 did the Swedish government introduce a new family policy, the child care allowance. This essay is a case study of how the child care allowance has influenced families and which possible effects that the child care allowance can lead to. In order to respond to the issue has family models been used in order to analyze the results from a questionnaire survey distributed to households which has become granted child care allowance in Växjö municipality. Therefore is this essay?s premier contribution to the social science a description of how families have reasoned and decided about their child-care.

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

An uncountable number of companies are present in foreign markets as a result of what we commonly choose to call globalization. This is especially true for Swedish companies traditionally operating on small markets. A company that is about to establish on a new market is faced not only with possibilities but also with challenges and risks. Researchers have found that companies that establish on foreign markets will have to deal with competitors on the national as well as on the global market, and therefore need consider how they globalize their brands. In addition to this, a brand can only reach international success if its message is coherent within and across every single market.

Tidigare forskning har funnit delvis motstridiga resultat för hur företagsledningens och styrelsens egenskaper påverkar bolagets värde. Enligt vår vetskap har inga studier genomförts på svenska data. Syftet med denna uppsats har varit att klargöra om det finns något samband mellan ett företags värde (mätt som market-to-book) och ett antal demografiska faktorer hos företagets ledning och styrelse. Detta har testats med hjälp av årsredovisningar och finansiella data för börsnoterade bolag under perioden 2010-2012. Genom multipla regressionsanalyser har vi bland annat funnit att styrelsens storlek har en positiv effekt på bolagets värde och att andelen kvinnor i styrelsen påverkar värdet positivt.

Numerous studies raise the topic of highly educated immigrants whose education and list of qualifications devalue in the context of the Swedish labour market. However, little is known of those with foreign background who enter into higher education in Sweden. Our study attempts to shed some light onto the value of higher education relative to that of a person?s ethnic background. The background material features nine in-depth interviews of foreign background academics, as well as data extracted from an extensive survey study previously carried out at Växjö University. Initially, the quantitative data showed that students with foreign background, including Swedish-born children of immigrants, had not managed to find qualified work upon completion of studies to the same extent as their Swedish background counterparts.

The bank market for farmers in Sweden is dominated by Swedbank and Landshypotek. One of the most aggressive challengers is Länsförsäkringar Bank, which in 2009 had seven per cent of the Swedish bank market for farmers, but 57 per cent of all new lending. This paper deals with the problem of new banks to break into the bank market where farmers are slow in terms of change in their attitudes and loyal to their banks. The study has been carried out in cooperation with Länsförsäkringar Gävleborg which is a new actor in the banking market and thus eager to take part in the outcome of the study. This essay thus seeks to examine the attitudes farmers have against bank switching and the factors that influence their choice of bank.