The shareholder is supposed to be indifferent if one share costs 100 SEK, or 10 shares cost 10 SEK each. In an efficient market, shares should be valued directly to new expectations as a result of the announcement of the reverse split. We investigate whether abnormal returns incur surrounding reverse split and if owner structure change.One reason for the reverse share split is that most companies have plans to imple-ment other company?s specific events in order to survive rather than to change the price range to a more attractive level. We found a negative return in the ex-day at 8,1 per cent.

The purpose of this study has been to create a communication plan to use at the launch of an independent fashion store and give a current storeowner an overall picture concerning which communication aspects to use during his ongoing business. To fulfill our purpose we have targeted one important question, which is:   Which communication fields are the most important to use, when you are about to launch an independent fashion store.  For this study we have used a qualitative approach in which we have conducted eleven personal interviews with people who has a strong understanding in communication regarding to this type of business. Most of our respondents are currently working actively with communication because they are active in retailing.The remaining respondent has a strong experience in the field of communication. In the final chapter we present our conclusions of the study. We have found the main factors in a communication plan, which is most important for a storeowner. Which are the most important communication parts for the owner to focus on before he launches the store? The basic need of knowledge in social mediaDevelop a unique concept to differentiate yourselfUnderstand the nature of networks and relationshipsThe relevance of store layout and sensory marketing which is an important tool when you need renewal and develop your concept.

The goal of this work is to get as good a basis as possible to explain what the owners want for products and services when those doing business with buying groups in Korsnäs purchases regions: Gävleborg, Dalarna, Uppland and Frövi. It should also provide Korsnäs knowledge of the most important factors to consider in business with the owners. Another important aspect is to find out what you have done better at the business with owners, to eventually be able to preserve and take them into account. 300 questionnaires sent out to randomly selected owners in these regions. This is to find out what the owners did not have the products/services of Korsnäs. 29 questions were asked in the affected areas to identify what was missing and to eventually be able to satisfy them.

Scrum är ett agilt ramverk för projekthantering, tänkt att effektivisera systemutvecklingsarbete och maximera affärsnyttan, bland annat genom användadet av roller, så som en icke detaljstyrande projektledare (ScrumMaster), en engagerad produktägare (Product Owner), och en självständig systemutvecklargrupp med ett brett spektrum av färdigheter (Scrum Team). I följande uppsats ämnar vi att undersöka hur ett Scrum Team och deras arbete blir påverkade av att vara delaktiga i en Scrumimplementering. För att åstadkomma detta har vi genomfört en fallstudie med kvalitativa intervjuer, direktobservationer i arbetsmiljö samt insamlande av dokument. Förutom dessa källor har vi genomfört en expertintervju med en av grundarna bakom Scrum, Jeff Sutherland. Våra fynd tyder på att förändringarna inkluderar en rad faktorer, så som samarbete, transparens och kommunikation, men framför allt en ökning i självbestämmande och självständighet, samt en ökning av kollektivt ansvarstagande.

Horse owner?s knowledge about horse feeding and nutrition is directly linked to the horse?s health and welfare. According to several studies, both Swedish and foreign, horse owners generally have inadequate knowledge about horse feeding. The housing systems and feeding routines of today differs in many ways from what horses have adapted to through evolution. Wild horses live in harem herds and roam on large open fields, spending about 60 % of the day grazing, mainly grass and herbs.

The Swedish agriculture has gone through some changes and there are more changes coming in the near future. The structure is mowing towards bigger units. The average age for the Swedish farmer is high, and a great number of agricultural enterprises are going to get an owner from the next generation within the family. The aim of this thesis is through case studies examine the economic consequences of transfer of agricultural holdings. The methods in change of generation that this essay treats are changes of generation, in the form of gift and purchases.

The purpose of this work has been to investigate if there are any differences in the valuation process at infringements when highway and railway are built. The work has mainly been concentrated on the negotiation process in which The National Railway Department (Banverket) and The National Road Administration (Vägverket) try to get agreements with the land owners. The agreement includes compensation for infringement effects that affects the landowner?s property. The National Road Department uses the road law (Väglagen) when a highway shall be built.

Feline odontoclastic resorptive lesion (FORL) is a tooth disease affecting both domestic and wild cats. Although FORL was described as early as the 1920´s, the etiology is still unclear. Several hypotheses have been presented but different studies have obtained contradictory results, and today there is no generally accepted etiology. Teeth affected by FORL are characterized by root resorption with progressive destruction of the tooth structure and alveolar bone as a consequence of clast cell activity. The disease is considered very painful when reaching a certain stage.

In the post-war era many European countries were recovering from the ravages of the bombings of the second world war destroying whole countries. Sweden being neutral was spared the destruction of war but instead we demolished almost as much housing all by ourselves. A social program was modeled to modernize the country and to drag the swedes out of poverty by building one million apartments in just ten years and demolishing the old, dilapidated working-class neighborhoods. The traumatic events of the demolition of large areas of both the central and the outskirts of most Swedish cities is still very much present in the collective memory of people today and the new modernistic districts are still paying the price of that, more than fifty years later. Today these modernistic districts are in need of repair, and they are often homes to groups alienated from society making their reputation even worse.

Passive houses are a relatively new concept in Sweden and by that it is meant a house without a traditional heating system. The most acknowledged passive house project is the terrace houses in Lindås, Gothenburg, which we have used as a reference. This project concerns a square apartment block. So far, no square apartment block has been built as a passive house in Sweden.The common opinion in the construction industry is that it is not economical to build extremely energy efficient houses. With Peab as commissioner our task was to investigate if that is true, if regarding the construction of a multi storey house as a passive houseMidroc, now owned by Peab, constructed in the block of Preussen in Jönköping during 2004-2005 four houses, with 132 apartments distributed on seven floors.

AbstractThe topic ?The effects of music in the supermarket on consumer behavior,sales, and customer state of mind? was assessed to try and analyse the emotionaldifferences that may occur as well as the sales variations that may arise fromplaying music in a supermarket. The reason for this study is that grocery storesare very common and abundant in most neighborhoods, as is man?s necessaryconsumption of food. In almost every city grocery stores must compete hardagainst each other in order to succeed in offering the most appealing options toconsumers.

This diploma work covers an investigation over the heat - and hot water systems of thetenant-owner's association, Bogården. The heat - and hot water needs of Bogården aresatisfied by both district heating as well as three heat pumps. Implemented investigationshows that the heat pumps are not used in a profitable way. Apart from that, the reservepossibilities are small. There is also a risk of the growth of Legionella bacterium in thehot water system.Since the heat pumps are already installed, HSB-Gävleborg (responsible for Bogården)has a wish to investigate possible proposed actions for optimization of existing plant.After completed investigation, a new proposed action is presented.

Although being recognized as holding great cultural-historical significance by local officials, numerous parts of the functionalistic development along Friggagatan became demolished in 2008.This bachelor thesis have surveyed how the planning process proceeded through various municipal committees, and moreover, how different interest groups gathered around certain discursive attitudes. As a consequence of various paradigm shifts in society, e.g. that local government gradually are depending on private economic initiatives, there are to some extent a fear among politicians that cultural-historical demands can risk economic growth.Nevertheless, a building or a development are in fact bearing different value-perspectives, such as economic, functional and cultural-historical. Due to the fact that the heritage-sector has limited resources, in combination with sometimes vaguely and obsolete conservation documents, the sector have difficulties of responding common economic arguments, which leads that the real estate-owner gets total interpretative prerogative.However, despite a sometimes suspicious political attitude towards an improved conservation document, e.g. with continuously updates concerning a building?s technical and economic status, there are some political initiatives working towards it..

AbstractThe topic ?The effects of music in the supermarket on consumer behavior,sales, and customer state of mind? was assessed to try and analyse the emotionaldifferences that may occur as well as the sales variations that may arise fromplaying music in a supermarket. The reason for this study is that grocery storesare very common and abundant in most neighborhoods, as is man?s necessaryconsumption of food. In almost every city grocery stores must compete hardagainst each other in order to succeed in offering the most appealing options toconsumers.

The Swedish government has set up 16 environmental goals for Sweden to achieve. One ofthem is ?Living forests?, which is the foundation for the ?National strategy for the formalprotection of forests?. The ?National strategy? puts the private forest owner at the centre ofattention in order to achieve the environmental goal ?Living forests?.