Resultaten visar på att abnormal earnings model är en mertillförlitlig modell i förhållande till dividend growth model. Dettafrämst då abnormal earnings model grundar sig på mer tillgängliginformation samt att tillväxträntan i dividend growth model harkonstaterats vara orealistiskt hög. Analytikers prognoser tenderaratt vara optimistiska i början av undersökningsperioden 2000-2002. Perioden 2003-2007 präglas mer av pessimistiskavinstprognoser. Marknadens riskpremie fluktuerar mindre underperioden 2005-2007, vilket kan förklaras utav införandet av IFRSår 2005..

The purpose of this Bachelor thesis in Economics at Lund University is to try to establish the correlation between the value change of retail real estate buildings in Sweden and macro economic variables. The principal method is the multiple regression model and it is used to estimate the basic model. The basic model is enhanced by estimating some 30 models and the result is two good models. The difference between the basic model and the two better models are small but important. In the lagged basic model, the same variables are used as in the basic model but with different time lags.

This study reflects on the swedish model and the models future. The swedish modelmeans that legisilation acts with the collective agreements . The wage issue is notregulated by law instead it is managed by the social partners in the form of collectiveagreements. In 2008, a report was presented by the Commission on a joint regulation ofthe minimum wage for all EU countries. The issue has become increasinglycontroversial and was especially disccused for the election of candidates to theEuropean Parlament last spring.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

This report treats a Master Thesis performed at Scania CV AB. The task was to create a computer model of a hydraulic actuator system in the software AVL Hydsim. The system consists of two spring-loaded masses with surrounding hydraulic components. The purpose of the model is to study phenomenon and problems in the system, as well as to be a support in the development of the system. It is not supposed to be used to study absolute values in its current form.

The contribution of biofuels to the total consumption of energy in Sweden must increase to 49 % in order to meet the goals for the year 2020 set by the European Union. In order to do so, improved information systems are needed to support the business processes within delivery scheduling between customers and suppliers.Enterprise Architecture (EA) is a concept to enable the alignment of Business processes and Information Systems. EA is the framework for the architectures of business, information and applications. With a comprehensive view of the architectures, an Information System aligned with the Business processes can be enabled. The first step in the development of an Information System is documenting the business processes.The goal of this study is to clarify a generic sequence of activities performed within the delivery scheduling process and the information needed to perform the activities.Data for the study was collected through qualitative interviews, first through a meeting with the respondent and after that a following telephone interview with in total 5 suppliers and 6 customers of biofuels.

In this essay we strive to examine how the social work in Sweden will be affected if the Swedish welfare model goes through fundamental changes. The study illuminates the close connection between the Swedish collective bargaining model and the Swedish welfare system. The questions we present in this essay, and hopefully answer satisfactory, are: is the Swedish welfare model subject to thorough changes? How will such a change alter the social work in Sweden?, is the Swedish collective bargaining model in a state of modification? Would a modification in the collective bargaining model have effects on the Swedish welfare model?We have used a qualitative method in collecting empirical material. We interviewed three representatives, who worked for Confederation of Swedish Enterprise, IF Metall and The Swedish Municipal Workers respectively.

In this master thesis work, a new method called MultiScat, is compared with the conventional method with alfa-correction, for computing concentrations from intensities in X-ray spectrometric analysis. The conventional model is a linear model, which only takes the photoelectric effect into consideration. It doesn't consider Rayleigh and Compton scattering even though it has a great impact on the measured intensities. Here MultiScat differs a lot. MultiScat is based on a solution of the Boltzmann transport equation.

AbstractThe purpose of this study is to find out how pupils give expression of a water cycle model and if the model causes any misunderstanding. Two problems constitute the starting point for this investigation. The first question is: how do the pupils explain the water cycle with the help of the jar model (can of glass). The other question is: can the children see any similarities between the can of glass and our earth. Qualitative semi structured interviews with seven pupils in the ages of 8-9 have been used to show the pupils? own thoughts and how they express them.

We have by Statistics Sweden (SCB) been given the task of using different dynamic regression models in order to forecast service price index for sea transport. The aim is to see whether these models provide better forecasts than those previously used. This essay aim to identify, estimate and evaluate the selected prediction models. Through our data material we were given access to 28 sightings of sea transport index during the period of 2004 q1 to 2010 q4. We have chosen to evaluate three different transfer function models, one ARIMA model and one naive forecasting model. The input variables we decided to test in our transfer function models were the price of petroleum products, the port activity in Swedish ports and the lending rate of Swedish Central bank. The results of our study suggest that transfer function models generally provide better models than the ARIMA model and the naive forecast model.

The purpose of this thesis has been to build a parameterized model of a prototype motor in the program Solidworks, to use in future optimization of aspects of effectiveness and weight. The result were two models. The first model were one minor part of the whole design in 2D, to be able to optimize and study the minor part with a faster loss simulation. The second model was the whole design in 3D. The whole model were done with the three programs Solidworks, Comsol and Matlab.

Reverse logistics is getting more and more attention both from companies and the public. It is an area with the possibility for companies to do good in the eyes of the public. This work focus on the return system of a one-way handling material called the loading ledge. The loading ledge is developed by IKEA as a substitute for the EUR-pallet in transports from suppliers with a long distance and even flow and in transports from suppliers with short distance and uneven flow. The loading ledge is made out of 100 % recyclable plastic.The purpose of this work is to find the most efficient set-up for recycling of loading ledges within IKEA on a European level from a transport and handling point of view considering aspects like cost, environment, time and, from an administrative point of view, user-friendliness.Who will the participants of the set-up be, where will they be located, which transports are needed and which income and costs does the set-up generate, are questions that will be answered.

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

Quality can be defined as the ability of a business to satisfy their customers? needs and expectations. Total Quality Management is defined as the way to prevent, appraise and improve the entire organization to increase the product quality. In order to systematically increase quality in an organization, there are different quality systems in use. One example is process management, which is to divide the activities of processes.

Homelessness has always been and will always be a problem in every society. How should we organize the work and care for these people? There are three different types of welfare states, the liberal, the conservative and the social democratic. In the liberal welfare state the market is the supplier of the public good. In the conservative state the family and church and in the social democratic the state is the supplier of the public welfare.The Swedish welfare state has been the archetype of social democratic welfare with de principal of ?Folkhemmet? in focus.