This thesis aims to investigate if peer-groups based on industry classification perform as well as, or better than, peer-groups based on other measures that represent factors affecting the price-to-earnings multiple. In contrast with previous empirical studies, a solid theoretical approach is used in defining which factors, according to valuation theory, affect the P/E-ratio. The factors identified as explanatory are accounting measures, risk and growth. Furthermore, we have recognized several measures that represent these factors. These measures are tested for accuracy of prediction in terms of the P/E-ratio for peer-groups based on these measures relative to an industry classified peer-group.

The purpose of this study is to investigate, and if possible explain, how background, childhood, and education in a municipal or regional context can affect young peoples? life trajectories.The living conditions for the population in the coastal region Roslagen with its geographical and historical specificities has during centuries largely been characterized by practical crafts-manship. With a growing share of non-permanent residents in the region with demand for help and services, this culture has during the later years been able to prosper. The social reproduc-tion in the municipality also seems to be extensive. In addition to original background, appar-ently the municipality?s service-dominated trade and industry culture has also affected the choice of education and profession of the youth in Norrtälje.

To the sewer systems households, industries and other activities are connected. The wastewater is collected at treatment plants where a nutritious sludge is produced. The sludge does not only contain nutrients, but also hazardous substances originating from different activities in society. To reduce the flow of hazardous substances to treatment plants and to create a sustainable recycling of plant nutrients the Swedish Water & Wastewater Association has developed the certificate system REVAQ. This certificate requires a good quality of the sludge but also that the treatment plants maps the origin of the unwanted substances.

In the present thesis, we have studied the management control system in Enskede-Årsta-Vantör, one of Stockholm?s municipal districts, with focus on theories about New Public Management (NPM). When NPM was introduced, a number of complications arose. Some of these, along with the district?s solutions of the complications, are described and analyzed using e.g.

This thesis has been carried out to the Technology Group at industrial plant Tube Mill2012, which belongs to the Sandvik AB. Technology Group is a unit that takes care ofall requirements and suggestions regarding investigations, test runs and designmodifications. The main objective is to identify and analyze the existing initializationprocess to see where improvement opportunities exist and to come up withsuggestions for improvement, supported by previous research and literature. Anextensive literature search and case study has been conducted to provide a solidfoundation to refer to during the work. Completing the interviews and the workshopgave a clear picture of their unstructured work and approach, how the lowrequirements on the received orders caused problems for the group as well as thelack of a standardized resource allocation method provides major delay factors.Solution proposal then became a very easy process model in five steps with all theinformation gathered in one place.

The purpose of this master?s thesis is to study an electronic reference service from a user perspective. By qualitative interviews with eight students the thesis examines their information behaviour, why and when they use the service, the user?s experiences of the service and the communication with the librarian. The users have all used the Swedish electronic reference service Fråga biblioteket ? Forskningsbibliotek.

Erasteel Kloster AB Söderfors have been commissioned by the county administrative board in Uppsala län to make an inventory of possible contaminations in theirs industrial- and landfill areas on the basis of the Swedish Environmental Protection Agency?s; ?Method of Surveying Contaminated Sites-phase 1? (MIFO-fas 1). The inventory starts with maps and archive studies, place visits and interviews, and finally a risk classification is done. A risk classification is a compilation of four categories; pollutant toxicity, contamination level, possible spreading condition of the pollutant, sensitivity and protection value of the environment. In this paper five partial areas (Holmen- and Jörsöområdet, Järnsvampsområdet, Ingsådeponin, Östra verken and Myrområdet) have been described from a historical point of view. Only parts of four areas have been risk classified (Holmen- and Jörsöområdet, Järnsvampsområdet, Ingsådeponin and Östra verken), due to that the other areas isn?t own by Erasteel Kloster AB. Holmen- and Jörsöområdet Holmen- and Jörsöområdet have during the entire activity time been carried out as the production core in the company.

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.

AbstractThe aim of this qualitative study was to investigate how parents of children diagnosed with Autism, Aspergers Syndrome or ADHD/ADD describe their experience of the Swedish welfare support system in written biographies. To answer this question a study of five biographies written by parents with children diagnosed with ADHD, Autism and Asperger Syndrome where made. The conclusion was that the social network itself is of great importance to the parents. Families with single parents experienced a less positive experience of the Swedish welfare support system than parents with a spouse. The study also reveiled that families with a supporting social network and a solid financial ground in combination had the best experience of the Swedish social welfare support system.

The aim of this study was to capture preschool-teachers thoughts and experience basing on the obligation. Are there any policies and procedures for preschool-teachers to use when suspicion that a child is being abused occur. Are there some factors that may affect preschool-teachers to report to the social service? How does the preschool-teacher find the contact with the Social Service? I conducted four interviews with four preschool-teachers, two of these preschool teachers are employed at the same municipal preschool and the other two are employed at two other preschools. The interviews were semi-structured and were conducted at each individual?s workplace.

This paper investigates, through an actor-network theory perspective, how the recreation area Lo?vsta-Kyrkhamn-Riddersvik northwest of Stockholm has developed from being a dumping site into becoming a nature reserve. This investigation also tries to describe and explain which values that have been promoted in the area by the local voluntary associations and companies. Lo?vsta-Kyrkhamn-Riddersvik has been inhabited for more than 3000 years, originally with farming as the most important business.

AbstractThe dependency of fossil fuels in the transport sector causes large emissions of carbondioxide. This problem can we reduce by using vehicle gas from digested solid manure and leftover of pasture. I have studied the potential for this in the county of Västernorrland. Thepurpose is to investigate how much vehicle gas that can be extracted.One central, large scale digestion and upgrade plant should be placed in Härnösand. Theamount of pasture and manure that is economical and practical available is enough to produce2,7-3,5 millions Nm3 vehicle gas.

This report is the result of a thesis as been implemented during the spring term 2009 atthe University of Gävle.The company Bruks produces mobile chippers which are used for chipping loggingslash, roundwood and parts of trees. The chipper is powered by a separate diesel engineand the chipper can be assembled on trucks, trailers or some other carrier vehicles.When the chip has passed the chipper drum, the chip is collected in an integrated binwhich is mounted on the vehicles frame with dumping yokes. When these dumpingyokes were designed they were probably created with large material dimensions. Theaim with the degree project is hence to study the strengths of materials and, if possible,to suggest an arrangement that can decrease the total weight on the dumping yoke onBruks´ mobile chippers 805 CT.The CAD-program Pro/ENGINEER was used during the project for outlining the 2Ddrawings,as distributed of constructors on Bruks, to solid 3D-parts. The three-dimensionalassembly from Pro/ENGINEER was transferred to Pro/MECHANICA.

This paper has bearing on the subject of foreign policy analysis and decision-making,but is nonetheless important to peace and conflict studies due to its emphasis onnuclear weapons and deterrence.I have constructed a theoretical framework for the analysis of foreign policydecision-making that I set out to test on a crucial case. The framework iscrosscutting, and takes into consideration four levels of analysis: the system-,regional-, state-, and individual level. It is centred on a key decision maker, andapplies a cognitive approach for determining his or hers belief system through whichthe inputs from the other levels are filtered in order for the decision maker toconstruct a perception of reality, from which the decision is then formulated within.The framework is applied to North Korean and its leader Kim Jong Il. It sets outto explain his behaviour in the matter of their claimed nuclear weapons program, andhis decision to conduct a nuclear weapons-test, getting inside his head trying to figureout why he chose to do it and for what reasons.The conclusion indicates that the basic structure of the framework and its generalapplicability is sound, but that it needs further testing in order to make it perfectly solid..

The purpose of this study has been to examine the unit manager?s perspective on making Lex Sarah-notifications. The study has been carries out by six semi structured interviews with persons in leading positions of the elderly from three different municipalities. They were asked about different circumstances that affects the problems with Lex Sarah. The results indicates that the unit manager?s act on elder abuse from the complex mechanisms that exist within the organization.