A performance measurement system can be used as a means to evaluate past performances and to communicate prioritizations. It has also been proposed that a performance measurement system can serve as a method to execute strategies, guide in operational decisions and constitute a tool for making the organization more efficient. Yet one may question if such a system will ever reach this capacity if operating managers do not utilize it as a management tool, but rather treat it as a mere report in the bunch. This paper explores how middle managers in fact apply performance measures and what obstacles there are to integrating them in the management of subunits. Furthermore it serves to investigate whether these managers experience a conflict between how they are expected to use the measures and what they deem possible to adopt.

This paper studies the option market?s implied dividend as a predictor of future equity market returns. We introduce this variable in the simple total return framework and discuss some complications of using it as a proxy for the expected dividend. We construct some regressions using the price-dividend ratio and the implied dividend growth, and test them on six years worth of data on the EURO STOXX 50-index. The main result is that implied dividend growth exhibits some forecastability over two-year horizons, but that the dataset is too short to draw any definitive conclusions about long-horizon forecastability.

Sweden is a world leader in listed private equity and ranked fifth in the world in market capitalization. The sector is attracting increasing interest from the investment community. However, the private equity industry in Sweden has historically poor reputation and is criticized for creating value through high leverage, multiple riding and severe cuts. This study analyzes value creation drivers in buyouts from the perspective of the private equity firm using a dataset of 15 realized buyouts by private equity firms listed on NASDAQ OMX Nordic Stockholm. The methodology used separates the value contribution of leverage on the private equity firm's return from internal operational improvements and external variations in transaction multiples.

The use of Internet by children and teenagers has become a special field of interest. Certain risks are associated with young peoples use of this media and national and international measures have been taken to assess and counter these risks.Library and informationscience have approached the subject of risks by looking at different software´s, so called Internet filters, that is used to control and censor the access to Internet based resources. In the USA, where public services and institutions that provide Internet resources to children and youth have started to require censorship of the Internet, a debate has arisen concerning the use of so called Internet filters.The theoretical basis of this master´s thesis is related to the conception of risk, gender and childhood. The focus of the paper lies on young peoples use of information and communication technology (ICT) and how risks associated with young peoples use of the Internet is constructed by different parties involved in supplying Internet resources. By means of a case study at a primary school in Skåne and at the company Netscan in Malmö.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

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.

In this study the aim is to examine how employees in treatment programmes relate to girls that self-harm. To achieve this four questions were formulated: (1) What experiences does the empolyees have of meeting girls that self-harm? (2) Based on the employees? experiences, what has been the background to why the girls self-harm? (3) Based on the employees? experience, what increases or decreases the risk of self-harm? (4) How do the employees? work with girls that self-harm? The method being used was qualitative interviews with vignettes. The theoretical framework is Becker?s Labeling Theory and Bronfenbrenner?s Ecology of Human Development.

This study presents results for observing forest changes in Sweden using multi-temporal L-band satellite data and is a part of the JAXA?s ALOS Kyoto and Carbon Initiative. An extensive dataset of images acquired by the Advanced Land Observing Satellite Phased Array type L-band Synthetic Aperture Radar (ALOS PALSAR) is investigated for clear-cut detection in boreal forests in northern Sweden (Lat. 64°14? N, Long.

I examensarbetet ?Landskapsurbanism i en Post-Industriell kontext? diskuteras den relativt nya diskursen kring ?Landscape Urbanism? eller ?landskapsurbanism?. Arbetet fokuserar på platser som har övergivits av industrin, i skenet av den post-industriella utvecklingen. Huvudmålet med studierna av ämnet är att belysa ett antal ?landskapsurbanistiska metoder? och sedan tillämpa dessa på min plats: den gamla Cementafabriken på Övägen i Limhamn, Malmö.Den största inspirationskällan i detta är den amerikanske landskapsarkitekten James Corner´s teorier, och de metoder som utövas av hans landskapsarkitekturbyrå; ?Field Operations? i New York.Eftersom ämnet täcker in väldigt många aspekter och problemställningar rörande samtida urban planering och design, har jag i enlighet med Corner delat in min text under fyra rubriker:- Processes over time- The Staging of surfaces- The Operational or Working method- The ImaginaryDet gamla cementfabriksområdet har förvärvats av byggbolaget NCC, och kommer inom en snar framtid att bebyggas med bostäder.

Bakgrund: Bröstcancer är den vanligaste tumörformen hos kvinnor och den ärftliga faktorn bidrar till 20-30 %. Den ärftliga bröstcancern utvecklas vanligtvis i 30-40 års ålder. Idag erbjuds kvinnor genetisk utredning för att undersöka om de har hög risk för att utveckla bröstcancer. Syfte: Studiens syfte var att beskriva kvinnans upplevelse av sin livsvärld, vid risk för att utveckla ärftlig bröstcancer. Metod: Studien genomfördes genom en systematisk litteraturstudie, med inriktning på kvalitativa artiklar.

The aim of this paper is to examine venture capital in football player contracts in Sweden. This is a phenomena that have existed in Sweden since 1999 when the company Djurgården fotboll AB was founded, since then eight other companies have been started. These companies form an alliance with a football club and invest in player contracts. These contracts have high risk since it is valued by the performance of the contracted player. The venture capital firms have no formal control over their investments and they are showing negative results.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

This thesis compares different methods for risk assessment of a creosote contaminated site in Vansbro, Dalarna. In a complementary study the importance of using representative data for calibration and validation of stationary groundwater models is discussed. The time dependency between surface water levels and groundwater levels on the site in Vansbro is evaluated by step response analysis. The results show that the groundwater levels reflect only long-term variation in the surface water levels. Hence the use of such long-term means for calibration and validation of the stationary groundwater models is the only theoretically defendable alternative.As a first step in the comparison of risk assessment methods the degree of contamination is evaluated on the basis of generic guideline values for contaminated soils, developed by the Swedish Environmental Protection Agency.

Rapporten är skriven för att dokumentera den befintliga installationen av ballast-, läns- och brandsystem ombord på fartyget M/S Calmare Nyckel. I enlighet med uppdragets specifika-tioner kommer även förslag på förbättringar att presenteras. Förslagen bygger till största del på fakta från en leverantör av ventilkomponenter och av klassen ställda krav på installationen. Förbättringarna beaktar i huvudsak minskade risker och ökad säkerhet. De största skillnaderna med de nya förslagen är att länsvattensystemet skiljs från de övriga systemen, de viktigaste funktionerna fjärrstyrs med hjälp av pneumatik och systemets komponenter märks enligt branchstandard..

  .