This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..

At Forsmarks Kraftgrupp AB (FKA) forces on pipe systems due to transient flow are frequently calculated as a step to verify their structural integrity. In nuclear industries these forces are often calculated with a one dimensional thermal-hydraulic analysis-code called RELAP5. When calculations regarding more complex geometries are needed, the three dimensional code Fluent is often used. This code is highly time consuming and requires large computational power.This projects aim is to compare calculations of pressure, flow and forces carried out by RELAP5 and Fluent for an arbitrary pipe section during transient flow conditions. This has been accomplished by constructing a simple geometry for which a transient flow is simulated in both programs.

Hematology-instruments that analyze blood cells can at specific cases be followed by manual counting with a hemocytometer. The plastic hemocytometer which has a fixed coverslip and is assigned for disposable use, appears to reduce the problems arising from the use of the traditional glass hemocytometer, for instance coverslip-application difficulty and dust particles. Capillary whole blood sampling may be useful for patients at the emergency department and in addition, a smaller volume of blood is taken compared to venous blood sampling. This study will focus on the platelet- and leukocyte count (PLT and WBC) in venous and capillary blood, in order to compare the plastic- and glass hemocytometers with Sysmex XN-2000 (Sysmex Corporation, Kobe, Japan), and verify if capillary whole blood sampling can be used for the measurement of these hematological parameters. 30 subjects donated both capillary- and venous blood samples and these blood samples were analyzed with glass- and plastic hemocytometers with Sysmex XN-2000 as the reference method.

The thesis work has been carried out at Volvo Aero Corporation (VAC) in Trollhättan. VAC has entered a partnership as developing and producing partner with engine manufacturer Pratt & Whitney and is currently at the starting phase of producing the turbine rear frame (TEC) to the engine PW1000.The purpose of this study was to create a report on process level that describes the conditions and the potential with PW1000 TEC to reach the product cost calculation taking into account lead times and describe alternative method solutions.The report describes a comparison between the present flow (2012), a flow based on product cost calculation (2016) and a potential flow (2016). The work has mainly been based on acquiring the knowledge and information available to inspect the present flow; this has been done by workshop observations, meetings and gathering of the information that is available on the work site for the PW1000 TEC.The information obtained has been merged into an Excel document, called Roadmap. It serves as a roadmap with current situation as the start and the potential flow for 2016 as the goal. With the roadmap as a tool, assumptions have been taken considering the flow and how it will change, where processes have been eliminated, reduced or marked as a problem..

A good flow of information in organizations is one of the key aspects of how we define a well-functioning organization. The information flow could be internal as well as external between actors within as well as outside of the organization. In a logistics organization this flow of information is equally important as in any other kind of organization. In this paper we have explored information flows in logistics organizations by applying, boundary spanning and the mobile-stationary divide perspective. In boundary spanning the main goal is to erase or relocate some of the boundaries within an organization, in our case to make the flow of information internally as well as externally better.

Two different methods for measuring biogas production were used, gas meter and gasbags. The gas meters were electronic and counted each time a certain gasvolume passed through them. The gasbags collected the gas that hade passed through the gas meter until a manual measuring could be done. The two different methods gave the same result for a volume at three liters but for a volume around 0,2 liters they did not. Accuracy and precision for the gasbags was more exact than for the gas meters even if the method was difficult with a lot of different elements that could affect the result.

The present study is embedded in the research field of Personal Information Management (PIM) and its goal is to contribute to this research area by showing information management aspects in untraditional contexts, as in the social networking site Twitter. The aim and purpose of this two year's master thesis was to investigate the beha-viour of librarians within the context of Twitter. The objectives of this thesis focus on the query of the informa-tion management aspect of Twitter, and on the investigation into whether Twitter offers the possibility to reach a state of flow while using it, as well as inquiring into the relationship between Mihaly Csikszentmihalyis flow theory and PIM. The theoretical framework of this thesis is centred upon the flow theory and the conditions that are necessary to reach a state of flow. To fulfill the purpose of this thesis a directed content analysis is applied as an investigative method, where its in-depth research aspects will be applied upon the empirical material, which contains 429 tweets.

Det här arbetet handlar om flow och hur begreppet samverkar med olika aktiviteter i våra liv. Bakgrunden till flow förklaras inledningsvis i kapitlet om teoretisk bakgrund och sätts senare i relation till inre förändring, socialt samspel, fysisk aktivitet, kommunikation, samt pedagogik. Syftet med arbetet är att ge svar på hur flow kan användas i undervisning. Som metod för datainsamling har jag gjort en gruppintervju med fyra lärare aktiva vid Musikhögskolan i Malmö. Gruppintervjun fungerade som ett vardagligt samtal mellan fyra personer och resultatkapitlet är sammanställt i sex rubriker: Introduktion; Personernas uppfattning om flow; Vägar till flow och hinder på vägen; Gruppflow; Flow, kvalitet och kommunikation; samt flow och undervisning.

Abstract Title: A messy story ? a case study of Secorocs process flow of DTH-pipes Presentation date: 2010-06-02 Course: Bachelor thesis in businessAuthor: Kristoffer ForsmanAdvisor: Kjell GustafssonKeywords: Management control, process control, lean production, process flow analysisPurpose: The purpose of this bachelor thesis is to develop an overview of the process flow for a specific product, and with the help of this mapping based on a lean production philosophy show possible improvement proposals and how these can lead to a more efficient process flow.Methodology: I have used a case study of Secorocs DTH-pipes and my primary data are gathered through interviews and observations. I have used theoretical framework to establish a process flow analysis. This is to obtain data on process activities and whether they are creating value or not. This leads to a current mapping of the situation in Secoroc on DTH-pipes and then analyzed and suggestions for improvement are developed.Conclusions: That by using the above mentioned mapping of process flow of DTH-pipes, problem areas could be illustrated.

Ala sawmill in Ljusne, Hälsingland, has increased its flow through the sawing plant during the last couple of years. The problem now is the sorting plant, as this part of the mill is now slower than the rest. A close analysis of the sorting plant was therefore necessary to be able to increase the flow through. The aim of the project was to find solutions that can lessen downtime and increase flow. The goal was to increase the flow from 650 to 925 logs through the sorting plant per hour.

The goal of this study is to examine what five teacher?s impression of the teacher?s role is in their previous years. How important the ?joy at work? is in relation with the educational progress? And what aspects that contributes to the? joy at work? and what obstacles that stops them. The essay will also go through the concepts of a teacher role, with connection to the theoretical perspectives of Csikszentmihalyi?s Flow and Antonovsky?s Salutogenesis (KASAM).The method I used was interviewing five teachers and I used Larsen?s chapter of ?content analysis? as a basis, I also used Flow and KASAM as theoretical references in my analysis.

Denna studie syftar till att undersöka vilka vardagsföreställningar 4-5-åringar har kring naturvetenskapliga fenomen, i detta fall regn och vattnets kretslopp. Detta undersöktes med hjälp av individuella kvalitativa intervjuer, vilka videofilmades och transkriberades. Ett kodningsschema grundat på tidigare studier användes vid dataanalysen. Resultatet visar bland annat att flertalet av barnen, fem av sju, har en initial förståelse av vattnets kretslopp då de ofullständigt förklarar begreppen avdunstning respektive avrinning, samt att regn kommer från moln. Barnen förklarar även att det regnar på grund av att moln krockar, det blåser alternativt att Gud eller solen släpper regnet.

Syftet med detta arbete är att simulera ett värmesystem i COMSOL Multiphysics, Pipe Flow Module, Non-Isothermal Pipe Flow som innehåller ekvationer och randvillkor för att modellera inkompressibel strömning och värmeöverföring i rör.Data om processen och dess komponenter har samlats in från industrin där arbetet är utfört och i vissa fall modifierats för att bättre beskrivas i programmet.Utifrån insamlad data har en modell byggts upp och två simuleringar har gjorts. En stationär för starten av systemet, den har sedan legat till grund för en dynamisk som simulerar förloppet från start till normaldrift.Tiden det tar för det aktuella fallet att nå drifttemperatur är 16 timmar. En felströmning upptäcktes samt att en av pumparna inte kommer att klara en start från 20 °C..

Background: Today there are high claims on organizations to show a positive economic view. To satisfy the demands and expectations from interested parties it is very important to carefully plan the companies tied up capital and cash flows. Purpose: The purpose with the thesis is to describe what actions organizations take to resolve the conflict between showing a positive cash flow and the need to tie up capital.The purpose is also to explain the different factors that must be considered when making decisions regarding cash flow and capital tied up. Method: A qualitative study of the actions and factors wich must be considered when decisions in swedish construction companies are made regarding cash flow and capital tied up. Results: A model of the factors and actions that affect cash flow and capital tied up in projects.

The Volvo Trucks plant in Umeå is a highy complex manufacturing facility where the same production line handles a variety of different models. This require flexible and agile processes with high quality standards. This thesis studies the flow of material through a production line and how Volvo can use their existing manufacturing monitoring system to optimize the flow of materials.The goal with the thesis is to identify eventual problems with the flow of materials and to deliver a few proposals on how the production line can improve its productivity. The theory of LEAN, Just-In-Time and Supply Chain Management serves as the scientific reference to this project. By analyzing the flow of material, performing interviews and observing the processes a few problems are identified.