I denna studie har vi undersökt vilket syfte pedagoger i förskolan och skolan har att arbeta med elevportfolio samt hur detta arbete går till. Vi har även frågat oss om det syfte pedagogerna uppger tar hänsyn till elevernas kunskaps- samt personliga utveckling. Att arbeta efter portfoliometoden är idag ett utbrett arbetssätt i svenska förskolor och skolor. Portfoliometoden kommer ursprungligen från USA men har nu spridits till stora delar av världen. En elevportfolio kan utgöras av en pärm, mapp, datadiskett, cd-skiva eller dylikt.

Syfte: Studera sju portföljer och notera den bästa typen av portfölj med högst avkastning till lägst risk.Metod: Sekundärdata är grunden för uträkning av samtliga portföljers avkastningar, risker och korrelation. Studien är deduktiv med kvantitativa inslag av kända teorier av nobelpristagare i ekonomisk vetenskap. Slutsats: Studien visar att stora bolag i olika branscher är ett vinnande portföljinnehåll för denna studie. Stora bolags aktier har visat högre avkastning till lägre risk jämfört med små bolag under studiens tid då ekonomiska kriser drabbade marknaden. Den mest presterande portföljen var därför storbolagsportföljen.Vidare forskning: Längre tidsperspektiv och nya teorier som Jensens alfa samt Treynorkvot är av intresse för vidare forskning för att styrka vår slutsats..

The number of ideas at innovative companies usually exceeds the amount of available human ormaterial recourses, this include ideas for development of new products. Since they are not able to doeverything they want to do they have to choose between ideas to develop new products. This includesthe decision on when to start, stop or kill a project as well as the thought process of prioritizing betweenongoing and potential projects.Project Portfolio Management (PPM) is an organizational process, with the purpose of systematicallyorganizing and running the activities that aim to evaluate, select and prioritize ideas and projects fordeveloping new products. PPM include four major goals to be fulfilled; Maximizing Value of thePortfolio, Achieving a Balanced Portfolio, Achieving a Strategic Alignment and Running the RightNumber of Projects.The purpose of the thesis was to develop a more visual and formal PPM process for the early stages inproduct development in one department at St Jude Medical AB, Sweden.The thesis was conducted by following a methodology known as Process Modules. The methodology isan approach for developing a PPM process that fits a specific company.

The efficiency of the harvesters work is more often reviewed, than the work of the forwarders. In a local Stora Enso office the differences between the harvesters reported volume of timber, and the actual volume delivered to the industry had been noticed. Therefore, the decision was made to do a review on the forwarders work. The review was conducted together with a worker from Vmf Qbera, who is working daily with wood measurement, in order to get a valid evaluation of the logs. Eight sites were included in the survey, and on each site 50 logs were marked. Approximately one third of the marked logs were pulpwood, and the remaining logs marked were timber.

This paper analyses how Swedish fine-art oil paintings sold at auctions has performed as a monetary investment during the period autumn 1985 until spring 2006. An average price technique as well as a hedonic regression technique, applied to a sample of 19 213 auction sales, is used to construct price indices. The indices show somewhat different results, which is explained by the inability of the average price model to adjust for relative differences in quality between periods. The hedonic regression model on the other hand captures this effect, why the hedonic index is applied in a financial return model. By adjusting for transaction cost, the financial return of an average investment in paintings is calculated.

This paper investigates whether the traditional accrual based trading strategy first documented by Sloan (1996) can be refined using fundamental analysis. Specifically, this is done by implementing the composite signal F_SCORE introduced by Piotroski (2000) to identify financially strong or weak firms. We find that by applying both investment models simultaneously, in a model we call P_KOMB, the mean market-adjusted return earned by an investor exploiting the accrual anomaly can be increased by 14.8% annually. This is achieved by taking a long position in strong firms (as defined by the composite signal) in the lowest accrual portfolio, while an offsetting short position is taken in weak firms in the highest accrual portfolio, repeated annually between 1997 and 2007. Consistent with prior studies, positive market-adjusted returns can be attained through assessment of accruals as well as key value drivers found in historical financial data.

Purpose This thesis tries to create an understanding of how male homosexual entrepreneurs, both as persons and as a concept, relates to the fact that entrepreneurship, as well as the society as a whole, is heteronormative. Moreover, it examines by what methods the male homosexual entrepreneurs cope with the seemingly paradox of a homosexual man who also is an entrepreneur. Method The method has been qualitative from a social construction-point of view. We have made semi-structured interviews with nine male homosexual entrepreneurs and structured the findings from the interviews with a computer programme and mind mapping techniques. We have compared the structured findings with theories, in an abducting manner, to find out an answer to the purpose of this thesis.

We acknowledge the lack of empirical studies of the performance of analyst target prices in the Swedish stock market by examining the profitability of target prices for stocks publicly traded on the Stockholm Stock Exchange. We use consensus target prices issued between 2006-2010 and create two different strategies to observe the abnormal returns generated during this period. Going long in the top decile stocks with the best target prices and going short in the bottom decile stocks with the worst target prices generates a statistically significant abnormal buy-and-hold return of 8.9%. An active strategy with daily portfolio rebalancing and a timely response to target price changes generates a less significant monthly alpha of 1.4% against CAPM. The results show to be robust against the size effect discovered by Fama and French.

All small- and medium-sized family owned enterprises need to sooner or later undergo a change of ownership. When the elder generation is approaching their retirement they have to make a choice; either hand over the business to the younger generation or sell it to an outsider. The succession of the family owned business can create a life long dilemma for the entrepreneur. From the view of taxation there are, according to current legislation, no reasons to plan the succession to the younger generation. If no preparation has been done, the optional law system concerning inheritance will divide the property left.

The aim of this paper is to investigate dominant beliefs and approaches to the "cultural entrepreneur" both within a public context, and also among business owners within the cultural field. What happens when ideas and attitudes in the public sector towards culture driven businesses meets the perspective of individual cultural entrepreneurs?This study is based on analysis of political documents about the cultural and creative industries (CCI) from the European union, national level and regional level. Interviews with six business owners in the field of culture and one representative of the Swedish region with the fictive name ?Alma? has been conducted.

The insurance industryis challengedby major changesthrough internationalizationand thusgrowingcompetitionwithmore optionsand greater availabilityfor customers.Solvency II, a new regulatoryframework and anew standard forinsurance companies,is therefore implemented in a steptowardsa more competitive Europeaninsurancemarket. Solvency II will result in extensive structural changes for many insurance companies. Newstandards andinternal models must also be implemented by the companies. Solvency IIhasa tightening effect on thesolvency capital requirements forinsurance companies. At the same time it also leads tomajor changesandincreased demandon risk management andinternal control, alongside with demands fordisclosure of informationto the market.

The proportion of women entrepreneurs in Sweden is, as in many countries, smaller than the proportion of men entrepreneurs. Sweden has therefore created political measures with the ambition to increase women entrepreneurship. However, knowledge about the determinants of women entrepreneurship is needed in order to enable the promotion of it and, at the same time one can question the treatment of women entrepreneurs as a homogenous group. The purpose of this thesis is to investigate the determinants of women entrepreneurship and whether these determinants fluctuate regionally. If this proves to be the case, a more spatial/individual approach should be used, when creating measures to promote entrepreneurship.

Uppsatsen handlar om användningen av pedagogisk dokumentation i förskolan. Vi har problematiserat dess betydelse för relationen mellan förskollärare och föräldrar. Syftet med uppsatsen är därför att undersöka pedagogisk dokumentation i förskolan och dess betydelse för föräldrasamarbete. Vi vill genom vår undersökning studera hur förskollärare använder pedagogisk dokumentation i relation till föräldrar samt hur föräldrar upplever den dokumentation de tar del av.Dagens förståelse av pedagogisk dokumentation i förskolan placerar vi i ett sammanhang genom att beskriva dokumentationens rötter i utvecklingspsykologiska observationer. Vi presenterar Reggio Emilia som en inspirationskälla till dagens dokumentationsarbete samt presenterar portfolio som ett arbetssätt.

This empirical work and base has been to analyze the new high school reform that the Swedish government introduced as a statement 2008/09:199 about: Higher demand and quality within the high school. This statement became legal through the government vote in spring 2010. But above all it is the investigation (SOU 2008:27) that is the central piece for these new examination changes for high school students that will come into effect 1 of July 2011. The purpose and questions asked in this analyze has been if the reform takes its base in a modernistic (traditional) way or a late modern scientific perspective. And also to find out how these new quality amendments in the investigation makes visible about the high school and what the purpose are about the changes. When scientific theories in these analyze is placed against the reform, the result shows that the modernization process reflects more of a late modern aspect, which constantly reappraise in a changeable society.

Purpose: The purpose of this thesis is to clarify and evaluate the concept of scenario planning.Methodology: Our research methodology has a qualitative approach and uses deductive reasoning. The theoretical field of strategy formulation has been reviewed and in specific the concept scenario planning was unravelled and mapped. Thereafter, our model was tested in a case study where the empirical data was collected through personal interviews. Theoretical field: Literature and articles from the strategic management field have been reviewed with a focus on strategy formulation, scenario planning and Williamson?s theory for the creation of a portfolio for strategic options.Empirical base: Personal interviews and secondary sources such as financial reports, articles mainly from industry media and articles found in the databases ELIN and Affärsdata.Analysis: The analysis work constitutes the testing of our model for scenario planning, integrated into Williamson?s portfolio of strategic options for the future.Result: The work has resulted in a clarified model of scenario planning with links to strategic management schools.