By identifying effects that a buyout-firm has on management control systems in its portfolio companies, the aim of this thesis is to explain how such effects differs between the companies and finally to explain why the effects differs even though the companies are owned by the same buyout-firm. The study is conducted as a qualitative case study based on interviews with representatives from the studied buyout-firm and three of its portfolio companies.By analyzing the empirical findings with frameworks and theories within management control systems and value creation, we cannot only identify effects that are common for all portfolio companies but we can also observe differences between the portfolio companies.The identified effects that are common for all portfolio companies are: increased internal reporting burden, increased perceived risk of getting laid off among managers and co-workers and replacement of the board immediately after acquisition.The effects that are observed only for two portfolio companies are: increased focus on short-term planning, higher financial targets, replacement of company management upon acquisition and moving of decision authorities to higher organizational levels. Differences are observed although the portfolio companies are owned by the same buyout-firm due to: differences in management and co-workers equity stake in the portfolio companies, differences in business complexity and differences in planned exit-horizon..

A comparative thesis to study precious metals impact on a portfolio, during a long period of time, from the fourth quarter of 1986 to the third quarter of 2012. Five different portfolios are compared; three of the portfolios containing one of the following precious metals, gold, silver and platinum, the fourth portfolio contain all precious metals and shares, and the fifth portfolio containing only shares which is represented of OMXS30. This is done to determine the portfolio that generates the most return in relation to the least risk with the help of historical prices. Sharpe ratio is used to measure the profitability of precious metals by measuring the yield relative to the total risk. The study also measures precious metals correlation with shares..

Som blivande pedagoger inom förskolan fanns ett stort intresse att undersöka om portfolio bidrar till barns förstÄelse för sitt eget lÀrande. Vi har samlat information frÄn olika kÀllor men Àven anvÀnt den kvalitativa metoden intervjuer dÀr barn i femÄrsÄldern har deltagit. VÄr slutsats efter denna studie Àr att barnen till viss del förstÄr och ser sitt eget lÀrande med hjÀlp av portfolio som verktyg. Barnen tycker att det Àr roligt att spara teckningar och foton för att kunna se tillbaka. UtifrÄn litteraturen vi studerat och de resultat vi fÄtt anser vi att arbetet med portfolio Àr nÄgot som har stor potential att synliggöra barns lÀrande och dÀrigenom skapa en förstÄelse för detta.

Ever since it was first introduced in an article in the Journal of Finance 1952, Harry Markowitz? mean - variance model for portfolio selection has become one of the best known models in finance. The model was one of the first in the world to deal with portfolio optimization mathematically and have directly or indirectly inspired the rest of the world to develop new portfolio optimization methods. Although the model is one of the greatest contributions to modern portfolio theory, critics claim that it may have practical difficulties. Partly because the Markowitz model is based on various assumptions which do not necessarily coincide with the reality.

The major difference between venture capital-firms and other financiers is that their business idea is not only providing capital but also knowledge in business development. The ownership structure of an venture capital-firm can be private as well as public. The Swedish government is today one of the major actors in the Swedish venture capital-industry. The purpose of this study is to shed light on how venture capital-firms involve itself in its portfolio firm and if this contributes to an increased value of the portfolio firm. We also try to shed light on differences in how a public and a private venture capital-firm gets involved in its portfolio firm and if there is any difference in how they can contribute to added value.We have chosen to interview two public and two private venture capital-firms and one of their portfolio firms.

Background: The devolopment in the exchange market has attract a large number of investors. The information flow is extensive and it might be hard to follow the dynamic market. Some investors therefore choose to place their capital in a stock portfolio which is manged by a professional firm with no influence from the capital owner, this management is called discretionary managing. Purpose: the purpose of the thesis is to examine the working methods and the rationality regarding the management of the discretionary portfolios. The purpose is also to try to examine whether there is a relation between the selected risk, return and fees.

Background: The importance of creativity and innovation is frequently stressed in modern literature on management. The significance of innovation gives entrepreneurs the reason to prior to the commencement of a relationship with a venture capitalist, obtain necessary insights regarding the influences such a relationship may have, in terms of innovation. Purpose: The purpose of this thesis is to scrutinise the influence of venture capital firms on their portfolio companies regarding their ability to be innovative. Delimitations: The intent is to study the impact of a venture capitalist from the viewpoint of its portfolio companies. In other words, what the portfolio companies have perceived as changes is our main area of concern, rather than what the venture capitalist has perceived as change.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

Detta examensarbete syftar till att skildra hur nÄgra textilslöjdslÀrare arbetar med portfoliometoden i textilslöjden och hur de ser pÄ sitt arbetssÀtt. Syftet Àr Àven att ta reda pÄ vilka för- och nackdelar lÀrarnas ser med portfoliometoden, dÄ den anvÀnds i textilslöjden. Det finns vÀldigt lite litteratur om portfoliometoden i textilslöjden. Litteraturdelen bestÄr dÀrför av en beskrivning av portfoliometoden utifrÄn basÀmnena. Examensarbetets undersökning baseras pÄ intervjuer med fyra textilslöjdslÀrare.

Högskolan iJönköpingHögskolan förlĂ€rande och kommunikationD-uppatsLĂ€rande 91-120 hp.AbstractAnna Jakobsson & Catarina MarkusLĂ€ra genom portfolio ? men vad?? En kvalitativ studie om nĂ„gra elevers lĂ€rande med portfolio som redskap och metodÅr: 2008 Antal sidor: 47I föreliggande studie Ă€r huvudsyftet att utveckla kunskap om elevers och pedagogers kvalitativt skilda uppfattningar av vilket lĂ€rande som elever utvecklar genom arbete med portfolio. I ett vidare syfte jĂ€mförs skillnader och likheter av uppfattningar.Bakgrunden sammanfattar kort vad portfolio kan innebĂ€ra. Forskning kring reflektion, metakognition, vĂ€rdering och bedömning kopplas som centrala element till portfolioarbetet.Studiens teoretiska utgĂ„ngspunkt Ă€r den fenomenografiska forskningsansatsen och som metod har anvĂ€nts en halvstrukturerad intervjuform. Undersökningsgruppen innefattar nio elever i Ă„r 5- 6, samt fem pedagoger.Resultatet visar pĂ„ kvalitativa skillnader i uppfattningar av vilket lĂ€rande som utvecklas hos elever genom portfolioarbete.

I denna studie har vi undersökt vilket syfte pedagoger i förskolan och skolan har att arbeta med elevportfolio samt hur detta arbete gÄr till. Vi har Àven frÄgat oss om det syfte pedagogerna uppger tar hÀnsyn till elevernas kunskaps- samt personliga utveckling. Att arbeta efter portfoliometoden Àr idag ett utbrett arbetssÀtt i svenska förskolor och skolor. Portfoliometoden kommer ursprungligen frÄn USA men har nu spridits till stora delar av vÀrlden. En elevportfolio kan utgöras av en pÀrm, mapp, datadiskett, cd-skiva eller dylikt.

Title: Inflation and Investments, with Focus on Inflation-linked Bonds.Investors face many types of risks when allocating assets in a portfolio, e.g. volatility and inflation risk. Inflation risk will mainly affect investments in the long perspective. This thesis will examine those risks that an investor is commonly exposed to when allocating assets in a portfolio and in particular inflation-linked risk and how to eliminate it. We examine the correlation between different assets and inflation to determine the assets? ability to hedge inflation risk.

The purpose of this essay is to illustrate how and why teachers in New Zealand use portfoliosas a part of their teaching. The purpose is also to investigate if, and in that case how, a sociocultural perspective on learning can be shown through the work with portfolios. Toinvestigate this we have made a case study in New Zealand where we interviewed sixteachers. The result of the investigation shows that our teachers use portfolios in both asummative and a formative way. In a summative way to gather what the children have done inschool, and in a formative way to help the students to assess what they have done, how theyhave done it and what they are going to do next.

In order to drive innovation and growth in a nation is it important to have innovative companies. Many of those innovative companies are smaller companies, which are in need of capital injections for expansion of its operations or to be able to produce a commercial product. In many cases the banks will not lend because they believe there is too great a risk that they will not get their money back. It is in this situation venture capital becomes interesting. Venture capitalists? see the potential the product and/or entrepreneur possesses and are therefore more willing to take the risk in investing in these companies.

Med mitt arbete vill jag undersöka hur man arbetar med portfoliometodiken i textilslöjden och hur arbetet med portfolio kan underlÀtta för lÀraren att arbeta utifrÄn de direktiv som finns i kursplanen för slöjd. Undersökningen har genomförts i enkÀtform dÀr textillÀrare som arbetar med portfoliometodiken har fÄtt svara pÄ ett antal frÄgor med olika svarsalternativ. I undersökningen har det framkommit att nÀr man arbetar med portfolio i textilslöjden sÄ sparas alla elevens arbeten. Den fÀrdiga produkten har fotograferats och sparats tillsammans med elevens utvÀrdering och i de flesta fall Àven med lÀrarens kommentar. DÀremot Àr det ingen som sparar nÄgon bild pÄ produkten under arbetets gÄng. Trots att fokus har flyttats frÄn produkt till process i Lpo 94. NÀstan samtliga lÀrare tycker sig se att portfolion hjÀlper eleven att se sin egen utveckling i slöjd, att den hjÀlper eleven att ta ansvar för sitt arbete samt att det Àr lÀttare att motivera eleven att skriva en utvÀrdering.