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..

10 years ago the School Library Forum´s core activity started; the development of model libraries. Since then, no comprehensive study of the School Library Forum has been made. How does the organization actually work and how do professionals perceive the changes of the organization? Against this background, the purpose of my essay is to examine the activity of the organization School Library Forum with a focus on organization and learning from the viewpoint of the learning organization. The following issues have been helpful to meet the purpose of the study:? How do the business developer, the principals and the school librarians experience the collaboration on the school-libraries model-library activity?? How does the collaboration contribute to learning within the organization according to the business developer, the principals and the school librarians?? How do the business developer, the principals and the school librarians perceive the changes in the School Library Forum´s organization, seen from the perspective of the learning organization?By conducting five interviews with stakeholders in various positions within the organization, such as business developer, principals and school librarians, a deeper insight into how respondents perceive the business from the perspective of the learning organization is obtained.

The aim of this study is to find out whether there is any difference to be found in the attention ability before and after physical activity. The method used in this study was made of an experimental design. The participants were chosen through a cluster sampling and thereafter divided into a control group and an experimental group. A total of 64 pupils from upper secondary school participated in the study, 25 of them in the experimental group and 39 of them in the control group. Since the measure was repeated, both in respect of time and the comparison between the groups, a mixed design was used.

In modern dairy production, the newborn calf generally is separated from its mother and put in a single pen for some time before it is introduced to group housing. Group housing is becoming more and more common because it saves the farmer a lot of valuable time. Even thought group housing has a lot of benefits it is often associated with a higher morbidity and mortality in the young calves. Therefore, knowing the optimal way to use the group pen lies in many farmers? interests and the importance of different factors such as the optimal age of introduction is important to evaluate. The aim of this study was to investigate the effect of age at introduction to group housing on the health of the calves in the group pen.

The activities of beavers in forested landscapes affect both ecological and economical values. The creation of the dynamic wetland mosaic associated to beaver activities can even improve the quality of water and have been documented as an important landscape engineer affecting the environment for many species. The local office of Sveaskog in Skinnskatteberg is responsible for the management of large areas of the forests in the County of Västmanland. In this area one of several company?s goals are to create ten new wetlands in their own forests as a part of cooperation with the Swedish bird society and Swedish wetland association.

This study reviews outdoor educational activity, its contents and qualities, whose basis rests on reform educators as Dewey and Freire. These pedagogues? methodology is based on the interaction between theory and practice, reflection and action. It appears from previous research that: Nature has beneficial effects on human health; Physical activity has positive effects on schoolchildren's health and on their test scores in mathematics and swedish. Training in outdoor education for teachers has contributed to outdoor education having become part of elementary schools´ activities.The purpose of this study is to find out to what extent a School of Nature is useful for three primary school teachers´ activities.

Active environmental activity?? a comparative study of the municipalities environmental activityThesis in Political Science D-Level at Karlstad University byJenny Ljung Spring 2008Tutor: Michelle MichelletiThe threat against our climate is one of our biggest challenges today. The awareness of the problem has grown rapidly for the last years in governments on international, national and regional level. The Swedish government is recognized as one of the leading countries in the climate and environmental work internationally. The Swedish municipalities play a big role in this successful work.

The purpose of this thesis is to analyse and propose improvements to the cost accounting system in use at an airline operating on the Swedish market. The choice of study object is based on the airline?s desire to have its cost accounting system evaluated. During the analysis we have identified a number of points where the current cost accounting system does not correspond to its intended purpose. These points include significant groups of costs not being considered in the current system, potential over capacity is not visible and logic connections between distribution keys and the use of resources are sometimes lacking.

The increased interest in relationship marketing and the potential of the Internet as a platform for relationship building activities have given rise to new ways for companies to interact with their customers, such as services based on a freemium pricing model. Based on the premise that relationships are processes consisting of interactive moments of value-creating activities, value is considered subjective, relative and dependent on the context in which the activity takes place. Value is therefore variable given its context and cannot be pre-defined without nuances being lost. Despite the Internet's given role in societal development, our understanding of what contributes to customers' intentions to build relationships with online services is yet to mature.As the music industry is well established on the Internet, alongside the change in how music is consumed, it is thus appropriate to examine activities in accordance with a freemium based service that distributes music online, since it still lacks in academic understanding.This study aims to provide insights about virtual relations and how online services that provide cultural content should relate to there users as well as contributing to the ongoing academic discussion regarding value and how it is manifested by highlighting contextual impact on relational activities. For a rapprochement of relations to online services in cultural industries, this study assumed a practice perspective.

This is a study of an experimental project called ?Eget företagande ? egen försörjning?. The aim of this thesis is to explore if the course self-employment in Swedish for immigrants will become a permanent activity. The study is based on interviews with participants from the projects management team and the interviews has been analysed with methodological inspiration from Jonas Söderlunds project competence model. The focus lies in the participant?s perception of the project work and their thoughts about the permanent activity of self-employment in the future.

This study's main objective was to identify adolescents participation in alternative sport activities and which kind of physical activity that was preferred by adolescents who didn't had any earlier experience of sport clubs. The study combined interviews and surveys with the purpose to get both adolescents and sport leaders perspective. A total of five interviews were performed and fifty-four surveys was collected. The results showed that adolescents already physical active were those who participated in alternative sport activities. Who participate in alternative sport activities can depend on habitus, comprehended capital forms and in which social field the sport activities exists..

The probiotic bacteria Lactobacillus reuteri DSM17938 was evaluated as a starter culture in cheese production, with the intention to produce a new interesting product within the functional food market. Growth and acidification rate in milk subjected to different heat treatments, as well as supplementation with growth promoting factors or support cultures was measured during controlled fermentations. The results showed that the weak proteolytic activity of L. reuteri could be compensated for by supplementation with 1% casamino acids or 5% MRS broth. Furthermore, a decrease in growth and acidification rate could be seen when using yoghurt culture or Lactobacillus delbrueckii as adjunct cultures.

This thesis is examining if the management, the managers and the employees have a differentpoint of view regarding the purpose and the expectations of a performance review. Additionally it is an assignment from the Swedish company Flexlink AB with the purpose of constructing a new template for their performance reviews. The assumption is that if you manage to create one template for performance reviews that meets the expectations at all levels of the organization, it will contribute to create a meaningful performance review.We decided to study this from an organizational cultural perspective, since the organizational culture plays a significant part in performance reviews. Performance reviews are systematic conversations between employees and managers related to planning, information exchange and developing the relationship. Previous research indicates that if employees are satisfied with their performance reviews, they prone to be more satisfied with their work situation and have a higher organizational commitment.

This paper deals with how seamen onboard merchant ships flying the Swedish flag apprehendthe culture, information and leisure possibilities that offer them by the Swedish GovernrnentSeamen's Service, HKF.The objective with this work is two folded: first of all suggest some actions to be taken inorder to improve the situation for seamen, based on the results from interviews with crewsonboard three merchant ships.Secondly, draw the attention to HKF's activity in general and to the activity of the SwedishSeamen's Library in particular, for people working within libraries.The result of this examination shows that people onboard really regards the service carriedout by HKF as very good in general, but there are some activities which hopefully can beimproved. However, perhaps the most important role can be played by the shipping companies,based on the wishes that came about from the seamen. These conclusions and discussion aredealt within chapter 8..

The aim of the study was to through a qualitative method with two focus groups investigate how young women percieve that their identity creation is influenced by them reading celebrities Blogs and in that case, whether this type of Internet activity affect their autobiographical memory, the foundation for personal identity. Since the main task of the autobiographical memory is to give the ego and its social mode a foundation by sharing memories with others, the Internet activity should be seen as an important factor for the identity formation of young people. Today, the young spend equally mauch time being connected to various media as they do socializing with family and friends. The results indicate that young women view the world and lifestyle that known Bloggers expose intheir Blogs as a kind of ideal. The young women got an aha reaction when they realized that what the Bloggers expose is not always equal to the real life..