The law of preferential rights has, since the 70?s, given företagshypotek a high priority after a company has claimed bankruptcy. After the costs concerning the insolvent estate and the liens, företagshypotek has received full refund. The effect has been that the unprioritized creditors often have not recieved any of their claims after the bank have re-cieved theirs. Many countries have during the last decades deviated from this law and in 2003, Sweden decided to take the same path.

Flera tidigare studier har visat att det går att generera överavkastning genom att investera i aktier baserat på olika nyckeltal. Genom relativvärdering ställs företag i relation mot varandra för hitta indikationer på under- eller övervärdering. För att bidra ytterligare till den redan existerande forskningen fokuserar författarna till studien på en specifik bransch, industribranschen. Genom en branschindelning bör jämförbarheten öka mellan nyckeltal.Syftet med studien är att undersöka huruvida det är möjligt att generera överavkastning genom att investera i undervärderade aktier i industribranschen enligt nyckeltalen P/E, DY och P/BV. Resultatet kommer att härledas till och diskuteras utifrån teorier inom Behavioral Finance, för att förstå och förklara resultatet.Undersökningen baseras på en kvantitativ metod där tre nyckeltal har undersökts.

The change of the Real property index map has met a lot of resistance in Dalarna.This is the reason that the parcel?s reform has not had the same impact in Dalarnaas in the rest of Sweden. In addition, even ?Laga skifte? (the reformation on propertystructure) was never effected in most areas of Dalarna. This has lead to thatDalarna has a unique property structure with many small and narrow parcels.Some argue, however, that the property structure has been the same for many centuries.The purpose of this thesis is therefore to study how the property structurelooked before ?storskifte? (the reformation on property structure) was done, howit was when äganderättsutredningen (the adjudication), in the 1970s, was accomplished,and finally how the structure looks when land consolidation has been implemented.For the template of the studies, seven different villages were chosen.The basis for the study was comprised of acts for each stage and each village.The study showed that change in property structure has occurred.

This Masters thesis concerns collaboration between teachers and librarians. Three theoretical perspectives, profession, power and legitimacy, are used to analyse the results of written interviews with eight teachers and one librarian at a comprehensive school. We did not find evidence of any deeper collaboration between teachers and the librarian. The effects of profession had little impact on the relation although the involved parties seemed to appreciate differences in education and points of view. The teacher retains power over education and grades while the librarian holds sway over the physical library and the purchase of books and other media.

Syfte: Syftet med den här uppsatsen är att beskriva och analysera hur svenska noterade fastighetsbolag går tillväga vid värdering av förvaltningsfastigheter.Metod:Studien har en kvalitativ ansats. Sekundärdata i form av årsredovisningar är den huvudsakliga källan till empirin. Primärdata i form av enkäter samt en intervju har använts för att komplettera studien.Teoretisk referensram: Denna studie har sin utgångspunkt i den institutionella teorin, där begreppet isomorfism är av största vikt. Även IASB:s föreställningsram samt standarden IAS 40 är betydelsefulla för denna studie.Empiri: Utifrån de åtta fastighetsbolagens årsredovisningar år 2011 har empirin angående deras värderingsmetoder fastställts. Tabeller har även utformats för en jämförande studie över åren 2005, 2008 och 2011.

Service quality occurs in service encounters where both customers and employees come together in an interaction. It is therefore important that the staff give their best because the interaction usually takes place in real time, which is referred to as the moment of truth.The aim of this study was to find out how luxury hotels are working to ensure good service quality, and how the staff are motivated to deliver this service. We wanted to examine this from a management perspective, and an employee perspective. Information was gathered through various interviews, where the staff at the Hotel Kämp in Helsinki and at the Sheraton Hotel Stockholm participated.Survey results show that employee motivation, training and empowerment have a significant impact to provide service in high quality. The results also show that the surveyed hotel, to certain level work in the same way, but it reveals some differences even when both hotels are part of the same concern..

The intention with the study is to describe the home and life conditions for boys at the age range between 13 to 18 year, who has been under custody according to the § 2 LVU.The empiric is 21 real court cases, judged in Stockholm and to Stockholm counted surround-ings 2006, in which the range of the boys were representative.A text analyze method is used to execute the study. The study penetrates the life situation of the caregiver and how their situation affects the boy and the boys actions.The total conclusion of the study, based on an ecological evolution perspective, is that life-situation of the caregiver affects the boys and the boys actions.The boys are affected negatively by the situation of their caregivers, and according to the study, the boys have established own problems, like difficulties in school, criminality, or other psychological diagnoses. They are also often exposed to physical or psychological violence by the caregiver. Additionally the conclusion is that the caregiver neglect the boys in many other ways, prior themselves and their needs before the boys..

The purpose of this paper is to examine how the arrival of class society is expressed in the social dance of high society during the second half of the eighteenth century. The study is based on the idea that culture and society develope in interaction; that changes in the economic, political and social life determine the cultural expressions as well. What I wish to examine is whether cultural themes from the developing bourgeois culture ? individualism, to be precise ? is expressed in the social dance during the second half of the eigthteenth century. // The study shows that public balls definitely gave people a chance to show off on the dance floor in spite of social rank.

In 1999 the Swedish Parliament decided about 15 environmental goals aimed to be achieved in time for the next generation. For example physical social planning must be based on programs and strategies how cultural-historical values has been attended, so called programs of cultural heritage. By law the Swedish municipalities are responsible for reaching these goals by creating program of cultural heritage. But only a few of the municipalities have these programs, meaning that many municipalities need to create programs of cultural heritage in the next five years.The aim of this report is to present a model of analysis on programs of cultural heritage in municipalities for preservation and development of cultural environments. By testing the model on the municipalities of Osby and Tomelilla methods on how to create a new program of cultural heritage or how to complete existing documents are formulated.One of the conclusions is that one document, program of cultural heritage, functions as landscape analysis, model of cultural valuation and strategy of developing cultural values.

This thesis was developed as an assignment from Ludosity Interactive where the goal was to develop a copy of the Xbox Live Indie Games-marketplace from the Xbox 360. Ludosity Interactive had a necessity to easily test a game's attractiveness to potential customers using testing people from outside the company in a simulated Xbox Live Indie Games test environment; excluding this developed system there is no other way to do such an analysis without actually releasing the game on the Xbox Live Indie Games marketplace and then analyze the resulting sales from the product.The finished system had to be similar to the original system to the degree that a user could see past the interface itself and use the system just as he/she would have used the real marketplace. It also had to be easy to change and add games to the system so that Ludosity Interactive easily could show the games and the data that they deemed interesting for their tests. The final product was developed using C#, XNA and XML together with an Agileinspired development method in combination with Pivotal Tracker. This report describes how this product was developed..

This paper accounts for the work with a website for a company whose real name will not be disclosed in the text of this paper. Instead, they have been assigned the fictitious name Larmbolaget, which can be translated as ?The Alarm Company?.During our work with Larmbolaget?s website, we consulted a selection of accessibility guidelines from the Web Content Accessibility Guidelines (WCAG) 2.0, developed by a working group within the World Wide Web Consortium, as well as a number of design principles and heuristics outlined in this paper. We also conducted several usability tests on users from our intended target group. All the measures taken were an effort to ensure that Larmbolaget?s website be as accessible and usable as possible.Our conclusion is that the resulting website does comply with the accessibility guidelines and design principles described in this paper, and thus we consider it to be accessible and usable to a wide range of users, including those with disabilities..

Bakgrund: Något som många privatpersoner upplever svårt, är att välja aktier att investera i bland de tusentals som finns noterade på  aktiemarknader runt om i världen. Enbart på Stockholmsbörsen i Sverige finns det enligt Nasdaq OMX (2010) 288 stycken noterade aktier att välja mellan på huvudlistorna. En investerare har idag även tillgång till mycket information om företagen vilket bidrar till att det blir svårt att sortera bort vad som är oviktigt. Då målet för många investerare är att slå index är det intressant att titta på investeringsstrategier som kan tänkas slå index på längre sikt.Syfte: Syftet med studien är att undersöka investeringsstrategier på Stockholmsbörsen baserade på nyckeltalen P/E-talet, P/S-talet, P/BV-talet och direktavkastning. Detta för att komma fram till om det är det möjligt att generera överavkastning genom att följa någon eller några av dessa och om det visar sig stämma, komma fram till vilket eller vilka nyckeltal som är att föredra.Metod: Studien bygger på en kvantitativ metod där fyra nyckeltal har undersökts.Resultat: Studiens resultat visar på att det är möjligt att generera överavkastning gentemot index genom att följa en investeringsstrategi baserad på de studerade nyckeltalen.

Companies will increasingly begin to link their applications, and the technology that makesthis possible is called integration. The more applications that are connected, the more of the company's data flows through these integrations. It is also clear that data analyses to create business value and to get competitive advantages against its competitors are important. In this paper, we examine how companies create business value and competitive advantages throughthe integration platforms and metadata from the integrations. We have interviewedpeople from three companies in the industrial sector, each with an integration platform.We have also interviewed Enfo Zystems, a company that provides development andmanagement of integration platforms to these customers.

I modern tid, andra världskriget och framåt, har finansanalytikerns roll vuxit markant och dess inverkan på börsen diskuteras numera flitigt. Forskning har bedrivits flitigt utomlands om hur dem arbetar inom yrket men materialet I Sverige är dessvärre väldigt tunt. Det finns en studie från 1992 av Lars Olbert där han kartlägger svenska finansanalytikers informationsanvändning och vilka värderingsmodeller som används i praktiken och inte bara i teorin. Denna kartläggning skulle vara intressant, och releveant, att uppdatera. Därav denna studie.Syftet med denna studie är att undersöka vilken information och värderingsmodeller som svenska finansanalytiker använder vid företagsvärdering 2011 samt att kartlägga om det finns skillnader i informationsanvändning mellan 1992 och 2011.Studien utgår ifrån en kvantitativ metod där empirin samlades in genom en webenkät.

The value of game for hunting from a social economic viewpoint is an interesting topic that is currently being investigated in a Swedish research program. The amount of damages that the game stocks cause to the forestry is, and has been in focus for a longer period of time. Something that I saw as missing was an investigation of how much an active game keeping measure might cost in lost incomes for forestry in terms of reduced acreage for forest production. This question was the foundation for this investigation, which purpose is to give interested persons with decent knowledge of forestry an example of how cost estimation for forestry resembling the example that is studied can look like. The measures that has been taken is a felling of forest in different ages on both sides of a forest dirt road to create increased asset of forage for the game, and at the same time give hunters that have their post along the dirt road a better chance of seeing passing animals early and increasing the possibility to shoot good shots. The area, which is a part of The Swedish Association for Hunting and Wildlife Management estate Öster Malma, is also used as an example for guests who wish to learn more about managing ungulates. These guests have now got the opportunity to get information on how big the costs are for the measures that have been taken. The main conclusions of this work is that changed timber prices and foremost a change of interest rate makes big differences on the result of the calculations.