The value investing philosophy, which can be traced at least to the teaching of Graham and Dodd in the 1930?s, entails identifying and investing in potentially under valued stocks with a potential for extraordinary returns. The focus of this thesis is to identify patterns and characteristics in financial accounting data preceding creation of shareholder value. The authors of this thesis utilize a multivariate discriminant analysis in order to identify indicators of value creation and subsequent extraordinary returns in value stocks. A discriminant function is derived which successfully identifies which value stocks will eventually become growth stocks.

The object of this master's thesis is to study students writtenappendixes for their first-year-essay, (A-uppsats). In theappendixes the students are asked to describe their search forinformation within five areas; strategy, resources, terminology,analysis and usefulness. The appendixes for the years 2006-2009are studied, 184 appendixes consisting of one A4 page each.This thesis focuses upon the study of resources, processes andfeelings displayed in the appendixes. The theories of Tom Wilson,Carol Collier Kuhlthau and Louise Limberg are used, as results ofother studies within the area. Connections with theories oninformation literacy are also made.The results show that students usually do as they are instructed bylibrarians if it is Profitable for their studies.

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.

In this essay I want to investigate how the poodle strategy affects a person?s credibility when he or she uses it. The poodle strategy is a strategy, which someone uses when he or she is scrutinized by the media. It?s primary purpose is to suppress further media coverage but it is also a strategy for defending oneself and hence rescuing one?s reputation either as a private person or as an official.The essay?s research questions are:How has the strategy been applied for defensive purposes and what are the results?To which extent can the Stasis theory and Benoit?s theory on Apologia be connected to the strategy?Does the strategy affect the user?s credibility?To answer these questions four cases from the political sphere in Sweden where persons have been said to have ?done a poodle? have been analyzed.

For many companies, the Internet has revolutionized the relationship they have with their customers concerning costumer service. The use of Information Technology in regard to Internet as a media has provided companies with the opportunity to build customer databases in order to target their customers individually. The airline industry was one of the first pioneers to use the full potential of Internet to improve customer relations and its profits which we aim to investigate in greater detail in our thesis.Our thesis answers the question on how Scandinavian Airlines' (SAS) Eurobonus department uses their website to create valuable and Profitable relationships with SAS loyalty club members through direct marketing. In order to answer our research question, three key informants have been interviewed - each representing different sub departments at Eurobonus; service and support, IT and marketing. Our results were that the Eurobonus department use direct marketing methods by sending customized e-mail offerings to target specific customer, using their customer databases.

Aim: Based on portfolio theory, which highlights diversification, and CSR, which describes the value of social and ethical responsibility of corporations, this study examines whether there is a difference in risk-adjusted performance between ethical and traditional mutual funds. Ethical funds are limited in their opportunities of diversification and should therefore be limited in their potential perfomance. On the other hand, a focus on social and ethical responsibility can be Profitable.Method: The study uses a quantitative approach where we used 25 mutual fund in each category, ethical and conventional mutual funds. The mutual funds and their data has been obtained from www.morningstar.se and www.pensionmyndigheten.se. Historical performance between 2009-2013 were processed to obtain the Sharpe ratio and M2.

In the near future we need to reduce the greenhouse gas emissions significantly for the benefit of the environment around us. The European Union has de-manded a variety of climate and energy goals to be achieved by year 2020, the ?20-20-20? targets. With these aims, The European Union means that we must reduce our emissions from fossil fuels and instead increase our renewable fuels. With stump harvest in the forest it?s possible to increase the use of renewable fuels and reduce our emissions from fossil fuels.

Background:In Sweden there are several thousand surgical procedures performed every day. The treatment is expected to be efficient, Profitable and safe. Despite that, complications occur in 3-16 % of the surgical procedures. To prevent this, WHO has developed a surgical safety checklist containing safety issues to give the surgery team an opportunity to a last control that everything has been properly done. The profession of the surgical nurse focuses mainly on patient safety especially regarding hygiene and sterility.Aim: The aim of the study was to investigate and describe the perceptions of the perioperative nurses regarding WHO: s surgical safety checklist.Method:To test the suitability of the method a pilot study was performed where tree operating room nurses were interviewed and the data was analyzed using qualitative content analysis.Results: Four categories emerged; Increased patient safety, enhanced team spirit, good planning, stronger professional role.Discussion: The result from the study showed positive perceptions regarding the surgical safety checklist, a fact known from earlier research.Conclusion: The results of the pilot study showed that surgical nurses had good support in their work when the surgical safety checklist was used..

The aim of this essay is to examine how important marketing and networking is for the meeting industry in Stockholm. The meeting industry is one of the most Profitable areas of the tourism industry today and a major contributor to economic growth in Sweden. The meeting industry has grown rapidly in Sweden and Stockholm has during the last five years been one of the ten most popular congress cities in the world. This has resulted in that the city has become a strong competitor to other European cities.Stockholm International fairs are for example the largest trade fair organizer in Scandinavia and Stockholm Waterfront Congress Centre is the new arena of opportunity.However the marketing and a broad network is necessary for meeting facilities if their aim is to be successful. Marketing contributes to the meeting facilities establishment and makes it well known for the potential market, while the collaborations and relationships is important for facilitating their work.

Background: Corporations are established and organized in order to create economic values for their owners and the main aim of every business enterprise is to be Profitable and satisfy the financial expectations of their shareholders. However, corporate social responsibility focuses on the ethical aspects of corporate business in order to achieve the balance between the profitability and social responsibility. Nongovernmental organizations through their activities promote the respect for human rights and environmental care within the corporate world. Purpose and Scope: To make an in-depth study about the role of nongovernmental organizations regarding corporate social responsibility in order to increase the understanding of corporate social responsibility. Methodology: We used literature research for our thesis and we analysed the secondary data related to the corporate social responsibility.

The technical development is advancing at high speed and now the turn has come for the traditional paper to digitalize into the so called e-paper. The newspaper industry has started to investigate the future possibilities of publishing the traditional newspapers on e-paper. Today?s newspapers are mostly financed by advertisement incomes, which makes the advertisers important players, who must be taken into consideration at an introduction of the e-paper. Since the e-paper does not exist as a finished product in the market today, in this essay we look into what kind of functions or services that can attract advertisers to the e-paper on the basis of the experiences made with the breakthrough of the web-newspapers.

Aim: The reason we made this report were to investigate what companies in Gävle implied was the most important factor for successful sales. The various questions to be answered are: 1. How important is the relationship in B2B? (Business to business) 2. Will VRM change the work with relationships within B2B? 3.

Sweden needs a policy that stimulates economic growth. Year 1996 the Business Reorganization Act (1996:764) came into force. The goal with this law was to savebusiness, make it Profitable and avoid unnecessary bankruptcies. Shortly afterwards itturned out that the law had no positive effect. A very few numbers of companies appliedfor reconstruction and the number of applications for bankruptcies continued to increase.In 2004, in order to stabilize the situation and bring about neutrality between twoproceedings, company reorganization and bankruptcy, the government proposed thereform of priority rules.

The aim of this thesis is to investigate if an automation of the manual packaging process at Legosan AB is Profitable. Legosan AB, located in Kumla, performs subcontract work of dietary supplements and medical products to companies within Europe. The chapterportal robot is used in the other. As there are several options in the choice of packaging robot the suggestions of improvement are divided into two different designs. Other machines and equipment necessary for the different suggestions of improvement are showed and their measurements are presented.

The purpose of the study was to investigate the use and losses of energy in an existing older building. Another purpose was also to look through various options for heating systems with renewable energy in the building. The aim was to reduce the use and losses of energy. The first step was to study the related electricity bills of the building and also perform measurements and calculations of the building envelope and ventilation. The next step was to find out the possible actions for energy saving by performing measurements and calculations.