Purpose: The purpose of this thesis is to investigate whether abnormal stock returns could be identified as a result of a layoff announcement during weak economy.Method: An event study methodology.Theory: Efficient market hypothesis, signal theory.Empirical results: Quantitative data from observations of stock prices in thirty two companies listed on the Nasdaq OMX Stockholm, in the period 2008 -2012.Conclusion: The results indicate that the market reaction was negative because there were negative abnormal returns on the Stockholm Stock Exchange during the period 2008-2012 in connection with the layoff announcements. The market reaction was milder when staff reductions were carried out as a result of a restructuring and stronger when staff reductions were carried out as part of a cost reduction program.The layoff announcements elicited different market reactions depending on the company's industry affiliation. The most negative reaction was in the Healthcare industry. Negative abnormal returns were lower in industries Industrials, Consumer Services and Consumer Goods. There were no abnormal returns for shares of companies in the industry Financials.

This master thesis has been performed at Vattenfall Power Consultant in Gothenburg and Trollhättan for Vattenfall Vattenkraft. In this report vacuum circuit breaker in small-scale hydropower stations with the rated power 4 MVA and below has been studied. Models of the stations are modeled and analyzed in PSCAD/EMTDC to study the high voltage transients that are created after current chopping with vacuum circuit breaker. Vacuum circuit breaker may chop the current before it reaches zero value, which means that high voltage transients can be created. The equipment of the stations can be destroyed by high voltage transients.The purpose of this thesis is to examine the use of vacuum circuit breaker in small-scale hydropower stations and the risk for high voltage transients from current chopping.According to the results there is a risk of high voltage transients after current chopping with small synchronous generators in stations with the operating voltages 0.4 kV and 3.6 kV.

This report focuses on work schedules in the retail sector, where work schedules are dynamic and change according to the needs and work schedule is a requirement for an effective structure of the work. This structure is important for maintaining a good order and all this is a requirement for a profitable business for both long and short term future. Work schedule also contributes to safety at the workplace. The purpose of this study was to investigate the transfer of knowledge by work schedules. The HRM employee we interviewed worked in Reitan Servicehandel Sverige AB which includes 7-Eleven, Pressbyrån and Shell.

The aim of this master's degree dissertation is to compile examples of different ways of planning, implementing and following up the organisation of two integrated libraries, which serve both the general public and the school. In order to respond to this, we formulated the all-embracing question: How best can the integration of libraries for schools and the general public be planned, implemented and followed up? This formulation gave rise to four further questions. In order to answer these questions, the problem formulated and our basic aim, we have studied the relevant literature on school libraries, libraries for the general public, and integrated libraries. These sources comprise official reports on this theme, dissertations, and more topical articles.

To perform a historical record of Beijers Park's development to date is about securing the tracks back in time. The historical record about the park tells not only the history of the park but the city, district, local residents and art of gardening. As the historical story is documented the necessary base for establishment of any care plans in the future and the base for cultural and historical value the park is made. Beijers park can in such work be treated alone or as part of the context of parks that were built during the same era in Malmö's history.Beijers park origin from the era of the late 1800s, when the entire green structure in Malmö changed. The park area today covers 12 hectares and is located in the district Kirseberg.

To challenge the competition within the construction business there are requirements ineffectiveness and use of operating computer based programs and work-methods. Thecomputer based programs are continuously improved and can at some point be the start of anew work-method. The work-method of tomorrow can be Building Information Modeling(BIM).This Master of Science Thesis gives an understanding in what BIM is and what therequirements for Sweco Theorells are in a future BIM-use as a consulting-firm. Theunderstanding is presented through a study of theory within the subject. The way of thinkingand acting among different disciplines and individuals within the building process isexplained through an interview study.The term BIM is regularly used.

Bakgrund: Inom hälso-och sjukvården har samarbete vuxit fram som en organisationsform. Kunskap om hur vårdpersonal uppfattar samarbete är värdefullt för en fortsatt utveckling av organisationen och för att säkra god vård. Syfte: Syftet med denna studie var att undersöka undersköterskans, anestesisjuksköterskans och operationssjuksköterskans uppfattning av samarbetet på operationssalen samt vilka främjande och hindrande faktorer som påverkade samarbetet. Metod: Som metod valdes en deskriptiv design med kvantitativa data. Ett frågeformulär har använts för att uppnå syftet med studien.

A third party access to district heating networks has been proposed in Sweden, to increase the competition on the district heating market. Such third party access could create opportunities for the agricultural sector as an energy producer. This study describes the technical, economical and environmental prerequisites for a farmer cluster to build and run a heating plant, fueled with local wood fuel. The heating plant in the described scenario is 8 MW and will supply a village of 1000 houses, and is fueled with wood chips exclusively. Supplying a heating plant with fuel puts high demands on the logistics, since there need to be a continuous flow of fuel. In the scenario, wood residues from felling and thinning is stored in stacks in the forest, and a few times a year chipped and transported to a storage area at the heating plant. In the study, an estimation of the profitability has been made by estimating the cost of the investment, personnel, operating and maintenance costs and costs for the fuel and ash handling.

The purpose of this paper is to view Karlstad Municipality and their financial support to non-profit organizations within equestrian sports. Despite the varying representatives of various equestrian sports in Karlstad, there seems to be a single beneficiary within the sport when it comes to financial support from the municipality. The policies and plans concerning cultural development are directly compared to the Karlstad Municipality and its contribution to these organizations within equestrian sports. Through interviews and reports I have studied the process of financial support from the Karlstad municipality using an intersectionality theory based on Nina Lykkes guide on gender studies and feminist theory. Pierre Bourdieu?s theories on field, habitus and capital are also used as a method to enhance the understanding of equestrian sports and its role in modern Swedish society. The conclusion is that the Karlstad Municipality is, for a several of reasons, promoting non-profit organizations within equestrian sports, which are operating as riding schools.

The main purpose of this study was that, in the light of theories of how street level bureaucrats may affect the implementation of political decisions, examine and analyze the social workers interpretations of the child perspective's impact on the handling of social assistance, and what opportunities and/or limitations they feel that the organizational preconditions means for the application. The survey had a qualitative research approach and consisted of eight thematic interviews with a total of ten respondents operating in five different municipalities. Eight of the respondents were social workers dealing directly with social assitance and two had managerial positions. The results of the interviews were then analyzed with the help of an actor-structure approach to implementation and Michael Lipskys theory of street-level bureaucrats and their role as policy makers. The results of the survey showed that the respondents had relatively similar views on the child perspectives implications for work with social assistance.

To achieve an optimal combustion, an even air/fuel ratio in the combustion chamber is required. An optimal combustion leads to reduced amount of emissions due to a more complete combustion, which is an important matter because of the sharpened environmental laws. This can be attained, among other things, by applying entirely variable cam times. To optimize the engines efficiency and its emissions at all workloads and speeds, an active valve control can be applied. This means that the intake and exhaust-valves can be opened and closed at any time, independent of the crankshaft position.

Det har länge varit känt att patientens perioperativa position kan orsaka symtom som förmodas uppstå genom tryck och sträckningar. Positionen vid laparosko-piska operationer anses öka risken för symtom och därför är perioperativ om-vårdnad av betydelse. Syftet var därför att undersöka hur frekvent positions- relaterade symtom förekommer vid laparoskopiska ingrepp och vilken betydelse de har för patienten. Studien genomfördes som en deskriptiv tvärsnittstudie och datainsamlingen gjordes med hjälp av symtomskattning och semistrukturerade intervjuer. Totalt 60 respondenter i åldern 19 till 75 år deltog i studien som pågick under åtta månader.

An increasing number of heat pump producers have developed heat pumps that can be connected to solar panels. In this thesis we have examined the possibilities of connecting solar panels to existing ground source- and geothermal heat pumps that has not been adapted to solar panels. During the work process, a prototype plant has been built to compare our theory with the practical results and with our designed sizing tool. The work has rendered in knowledge that will be used to build a sun module that can be easily connect to the existing heat pump system. The existing heat pump, our test plant, has been supplemented by an advanced storage tank used to allow different operating modes.

This report discusses the IT archetypes "governance strategy" and how it could be linked to the IT benefits at the company. The study is based on IT investments that have taken place in ten banks operating in Sweden today, where the reality was modeled on the basis of a questionnaire survey and an additional interview. The aim was to examine whether it is possible to find any correlation between the governance in the banks and obtained benefits for an IT investments.While the competition is intensifying in most companies there is a greater demand for efficiency in IT. The need for IT solutions is greater than ever and the number of IT investments is increasing significantly in most workplaces today, especially on banks. But even if the investments are increasing in numbers it does not necessarily mean that all types of investments are effective and beneficial to the company.

This thesis work includes studies and simulation how magnetization of the translator in a linear generator for wave power can be automated. The translator is the moving component in the generator that is "dressed" with permanent magnets. The translator is magnetized with rectangle-shaped permanent magnets that are today's strongest permanent magnet type of neodymium-iron-boron (NdFeB).Eight equivalent metal sheets are mounted around the translator. The plates have milled tracks where 106 permanent magnets per sheet are mounted. Today the assembling of the magnets is done by hand, which is a very tedious and time-consuming work.  This project presents investigations about the automation of the translator magnetization theoretically and simulation results are preformed in ABB's robot simulation software RobotStudio. Even robot-held tool was designed that enables the robot to be able to magnetize the translator in a simple manner.  The investment cost is roughly 1.5 million SEK. With an economic life-time of five years, the investment costs are estimated to 24000 SEK / month.  According to the calculations, this project is very motivated to implement, as it provides savings up to 17 000 SEK per translator which is 10.2 million SEK assuming that the robot cell is operating at full speed the whole year.According to this thesis work the result is a 4x9 meter cell with two industrial robots of the type ABB IRB6650S.The cycle time to magnetize one translator was calculated to about 10 hours.This prototype of project can possibly be implemented in a full-scale production line and performed according to the calculations and simulations presented in the report. Further work is suggested to improve the tool.Lyssna .