Background: What is a share and what determines the value of a company? This is a constant issue that many in the financial world are facing. Many argue that there has been some decoupling between stock valuation and how the company in question is developing operationally after the financial crisis that the world faced during 2008-2009.Problem: It is important to distinguish between the company and the share. A company that is good and well maintained may not be worth buying only because of it. The share is judged by other elements also.

This thesis at the Institute for Language and Folklore has as its purpose to lay a foundation for a continuinginventory work. The tasks I have performed during my time there was to create an archival description, anintroduction to the material and a process map showing the process of incoming delivery of documents. The aimwas never to finish the list of work, but to structure the material to get an insight into the material and to theproblems that existed within. The documents are of a very unique nature and require that the archivist is familiarwith and have knowledge of sign language. One of the problems I encountered was how fragmented the materialwas.

The aim of this project was for me to write two complete songs and to get to know my creative process better. I wrote two songs, made musical arrangements for them, transcribed the music in Sibelius, rehearsed the material with two musicians and at last recorded it in a studio. Throughout this I kept track of my own creative process. The project resulted in two complete songs with arrangement. I learned that I have some difficulty handling adversities in my songwriting, and that it was not so easy to get to know my own creative process as I thought.

Purpose: We wish to gain a deep knowledge about product development processes in relation to the aspect of time in companies in highly technological and rapidly changing markets. The purpose is to establish how organizations better can employ time as a resource to make the product development process more efficient. Conclusions: Information we gathered from theory and primary data show that information flow, synchronization and time profit when seeing time in three dimensions are factors which should be reflected in the architecture of a product development process. To illustrate our findings, we decided to create a model..

Background and problem: Since the new law took place in 1999, it has been illegal towash a car with substances that can damage the environment on a paved street or on a driveway through a garage. This has conveyed to a new industry where more and more self-service car wash facility have opened around the country. Vetlanda Vägkrog AB has since 2012 been planning to install manual self-service car wash facility at the back of their restaurant business. The authors mission was to make an analysis in order to examine whether an investment of carwashes are lucrative enough for Vetlanda Vägkrog AB.Aim: The study's main objective was to analyze the profitability of an investment in a self-service car wash facility at Vetlanda Vägkrog AB, based on given data. The authors sub-aim was to clarify which factors in general that had played the greatest part in the establishment of a self-service car wash facility.Method: The authors have used an abductive approach in order to fulfill the aim of the study.

Denna uppsats handlar om homosexuellas ?komma ut? process och hur samhällets normer påverkar denna. Vi ville ta reda på om och hur en ny identitet skapas när någon kommer ut som homosexuell och hur samhällets syn på normbrytare är samt hur normbrytarna upplever det.Denna studie är gjord med hjälp av kvalitativ metod, vi har intervjuat elva öppet homosexuella män och kvinnor för att få reda på deras upplevelser och känslor kring sin ?komma ut? process.I analysen kommer vi bland annat fram till, med hjälp av tre teorier: identitet, heteronormativitet och biografiska vändpunkter att ?komma ut? processen inte behöver vara en vändpunkt i alla homosexuellas liv..

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

Bakgrund: Redovisningsinformation är en informationskälla för främst aktieägare och långivare. Investerare använder informationen för att kunna göra prognoser för framtida kassaflöden och därigenom prissätta aktier i syfte att uppnå lönsamma, långsiktiga placeringar på aktiemarknaden. Kan en investerare få hjälp av företagens redovisning för att öka värdet på sin placering?Syfte: Att undersöka sambandet mellan räntabilitet på eget kapital och aktiers effektiva avkastningAvgränsningar: Studien omfattar tiden 1997 till 2004 och baseras på företag tillhörande branschen Konsumentvaror, enligt tidningen Affärsvärldens branschindelning.Genomförande: Sambandet mellan parametrarna utvärderas med hjälp av regressionsanalys. För varje år utförs regressioner för att fastställa förklaringsgrad, lutningskoefficient samt regressionens signifikans.

The purpose of this study was to follow a research-oriented design process and to develop a design draft for a digital service that supports users to make more environmentally conscious choises in their everyday life. By following an interaction design process from start to final delivery, the study aims at creating a broad understanding of the process. Therefore, many userrelated activities were implemented in the study: eg. personas, scenarios, sketching and user testing. The project resulted in digital wireframes for an iPhone application using embedded GPS to identify and locate environmentally friendly businesses.

Mediation is a process in which various actors are involved with each other, this involvement is what the mediation are built on, because all the actors complement each other, they coordinate their work. This is not an interaction between various actors, it?s a participation. There is no research on this kind of participation, and therefore we believe that this is a scientific problem. The purpose of this paper is to implement an exploratory study of stakeholders views on the mediation process.

The students participating in my development work will work with a process book for handicraft studies. In the beginning of their studies, the students need practical knowledge about the development of the profession itself, but they also need to be challenged and learn how to solve problems on their own which will help them gain a deeper knowledge of the subject.    I focus on open questions to create a process with the students. This process is created when working with Solution-Focused-Education. Through ?assessment for learning? we can help the students to improve their self-assessment and understanding of the learning process.

Calesco Foil AB is a manufacturer of thin flexible circuits for heating or electric conduction.The plant is located in Kolbäck, Sweden.One of the company?s products, the conducting polymer pasta is in present situationunpredictable. Unpredictable in the way that the same type of heater shows differentresistance, depending on which time they have been produced. The desired repetitivelyprocess is almost non-existing.The aim of this master thesis is to primary identify those parameters that effects theresistance, observe and if possible to perform tests on them. The results from this analysisstand as base for recommendations to achieve a repetitive and standardized printing process.The results and the observations from the tests indicate that a repetitive process is possible toachieve.

This review article presents the splicing process during messenger RNA maturation and how it is regulated by different Cis-regulatory RNA-sequence elements and splicing factors. A more detailed description of the process alternative splicing and its importance to the function of genes from the model organism Arabidopsis thaliana is also given. A single eukaryotic gene can by the process alternative splicing (AS) give rise to a number of functionally mature mRNA-molecules, which in turn encodes for structurally and/or functionally different proteins. During the course of evolution, the process alternative splicing has thus shown to be effective in increasing transcriptome and proteome diversity of most eukaryotic organisms. This suggests therefore that the dominant theory in molecular biology, a gene encodes for a protein, needs to be corrected.

The purpose of this thesis was to examine how the build-up of customer relations can be characterized at the end of the industrial selling process and how companies engage their cross-functional selling teams into this relationship building effort. Through a case study of Omega, a multinational company engaged in the selling of products of an industrial character, it was revealed that the build-up and maintaining of the customer relationship is of acute importance, as it presents the company with a window of opportunities. Through its relationship with the customer the company can be able to sell other products, which are related to the original purchase made by the customer. For the company?s competitors the established relationship might also serve as a barrier when attempting to enter the market or increase market share.

Small!size!enterprises!within!the!outdoor!industry!seldom!use!a!structured!process!or!method!when!involving!users!in!product!development.!One!reason!for!this!is!that!many!structured!development!processes!are!designed!for!large!companies!with!very!different!resources.!When!involving!users!in!product!development!processes,!the!most!common!user! is! an! elite! athlete.! She! or! he! often! has! different! requirements! than! the! regular!consumer!and!in!the!customers?!point!of!view;!this!leads!to!nonCmaximized!developed!products.!!The! result! of! this! thesis! is! a! user! involvement! process! for! small! outdoor! companies!based! on! the! Sister! Kenny! Research! Center! Innovation! Handbook,! a! product!development!process,!which!itself!is!based!on!a!phaseCgate!model.!The!process!focuses!on!the!user!category!enthusiastic!amateurs,!since!this!is!what!companies!in!the!industry!require.!The!process!also! focuses!on!how!and!where! small!outdoor! companies! should!involve!users!and!give!recommendations!on!how!many!users!that!should!be!involved!in!a! product! development! process,! different! from! what! the! theory! recommend.! The!process! also! builds! on! that! ideas! should! come! from! the! users! first,! and! then! being!further!developed!by!the!company's!product!developers.!The!degree!of!communication!between!users!and!the!company!is!shown!and!the!report!clarifies!the!user!involvement!intensity!in!product!development!processes.!!The!involvement!process!that!has!been!developed!has!also!been!summarized!in!a!guide!that! can!be!used!by! a! company!on! a!daily!basis.!This! contains! information!on,! among!other!things,!how!users!are!selected!and!how!to!plan!a!workshop.!!! !.