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552 Uppsatser om Return reversal - Sida 30 av 37

Störningar i byggprocessen En intervjustudie på fyra byggprojekt

Friytande bilpooler tillåter envägsresor med start och slut vid vilken parkeringsplatssom helst inom ett avgränsat driftområde, vanligen en stadskärna. Till skillnadfrån traditionella bilpooler, vari bilar alltid ska återlämnas där de hämtats, finns riskatt fordon blir olämpligt fördelade. Driftoptimering genom dynamisk prissättning utvecklades i detta arbete med målet att möjliggöra ett kostnadsffektivt sätt att säkerställa tillgänglighet av fordon, och därmed lönsamhet, i friytande bilpooler.Två modeller för dynamisk prissättning utvecklades, samt implementerades i en prototyp av en IT-lösning för friytande elbilspooler. Grunden till den första modellenutgjordes av en verifierad modell för kostnadsminimering av stationsbaserade bilpooler med envägsresor. Modellen är baserad på MILP och hämtades ur Alvina Keksavhandling Decision support tools for carsharing systems with exible return time and stations (2006).

Motorik hos barn som går montessoriskola : En pilotstudie av elever på en montessoriskola i jämförelse med Skola, Idrott och Hälsa-projektet

AimThe aim of this essay is by using a motor skill track to see if there exists any remarkable difference in the motor skill profiles between pupils from our montessori school and the mean score in the "Nytidstest". The questions at issue we had were: How is the motor skill profile on pupils in year 2 and 3 practicing montessori pedagogy? Is the motor skill profile superior or inferior to the mean score in the "Nytidstest"? What factors, if any, concerning the montessori pedagogy affects the results of the test?MethodWe used a motor skill track consisting of 8 stations sellected from the "Nytidstest" adapted for year 3 (the original test consists of 16 stations). Pupils from year 2 and 3 in our chosen montessori school were tested in groups of 4-5 persons each. We made the tests on two occasions each lasting for 100 minutes at the time.

Vad påverkar en aktieanalystillförlitlighet? : En kvantitativ studie om relationen mellan tillförlitligheteni en aktieanalys och dess innehåll.

A debate in finance is whether a random investment gives the same return as carefully choose and valuing an amount of shares to invest in. Stock valuating Stock valuation is often done by fundamental valuation models, based on the company's underlying character, which tries to put a correct price on the stock. Today there are several different valuation models that can be used for this purpose. Since valuation models are only mathematical, equity research is underpinned by more subjective assessments about the company and its future.The purpose with this thesis is to describe which valuation models that are used by professional stock analysts, but also to see if the reliability on the equity research is affected by the used model to valuing the company. Furthermore, we want to see if the job that?s been done to understand the company, measured by the equity research quality, impact the reliability on the equity research.In this thesis, we have, to achieve our purpose, conducted a quantitative content analysis of 164 equity research done by professional analysts at firms listed on the Stockholm Stock Exchange. With basis in previous research, we have developed a method for determining the valuation model that is used in the equity research, the reliability on the equity research and a framework for assessing the quality of the equity research.In the theoretical framework the valuation models involved in our study are described, previous research on the reliability on the equity research and their practical use.

Effektivitetsparadoxen - En eventstudie av handelsstopp på Stockholmsbörsen mellan 2003 och 2008

A trading halt is a measure conducted by a securities exchange in order to reduce information imbalances between market participants, thus enabling a higher level of market efficiency. A market is said to be efficient when new information concerning a company is instantly reflected in its stock price, implying that abnormal stock returns cannot be systematically achieved in an efficient market. The purpose of this study is to examine the occurrence of abnormal stock returns following trading halts on the Stockholm Stock Exchange. The study is based on a sample of 64 trading halts executed between January 2003 and February 2008. Historical daily prices for stocks subject to trading halts during the period have been gathered from the Datastream Advance database, while information on date and time of trading halts have been collected from the Stockholm Stock Exchange website.

Content marketing - Implementeringen av den moderna säljtratten och relaterad strategi

The global spread of the Internet has enabled busniesses and consumers in all industries to be better informed. Consequently, the buying process has appeared to become different from what tratditional models implies. As the buying behaviour among customers is evolving, selling companies are responding to this change. This thesis evolves around the consequences that the developing relationship between buyer and seller in business-to-business companies has led to. The topic in focus is the buzzword and phenomena "content marketing" with its marketing and selling strategy.

Utvärdering av Heatime® i svenska mjölkkobesättningar : en före- och efterstudie

Fertiliteten hos högavkastande mjölkkor i världen har en negativ trend. Eftersom brunststyrkan avtagit i takt med att mjölkproduktionen ökat, och lantbrukarna har allt mindre tid avsatt för observation av sina djur, finns en växande marknad för automatiska brunstpassningssystem. I denna studie utvärderas ett sådant system; Heatime®. Arbetet är tvådelat, och består av en retrospektiv studie av den eventuella förändring i besättningarnas fertilitetsresultat som uppkommit efter installation av systemet och en enkätstudie som utvärderade hur nöjda 65 lantbrukare var efter inköp. Efter att ha granskat och jämfört fertilitetsdata (antal kor, inkalvningsålder, kalvningsintervall (KI), kalvning till första insemination (KFI), kalvning till sista insemination (KSI), antal inseminationer/serie, 56 dagar non-return, andel dräktiga av nypåbörjade och dräktighetsprocent per insemination) från de databaser som finns i Sverige (kokontroll och seminrapportering) från två år före installation med två år efter konstaterades att dessa värden inte skiljde sig signifikant åt. Detta beror antagligen på att fertiliteten hos mjölkkor är så pass multifaktoriell att det finns fler faktorer än bara brunstpassning som påverkar resultaten. Resultaten av enkätundersökningen visade att majoriteten (94 %) av de som köpt systemet var så pass nöjda att de skulle köpa det igen, och 96 % av dem tyckte sig se en förbättring av fertilitetsresultaten efter installation. Vidare uppgav 76 % att de ansåg sig spara väsentligt med tid varje vecka efter installation av Heatime®. Om tid sparas varje arbetsdag utan negativ påverkan på fruktsamheten får detta ses som en vinst och skulle kunna motivera en installation av systemet.

moBil Elbilspool - Implementation av driftoptimering genom dynamisk prissättning i en mjukvaruprototyp för friflytande elbilspooler

Friytande bilpooler tillåter envägsresor med start och slut vid vilken parkeringsplatssom helst inom ett avgränsat driftområde, vanligen en stadskärna. Till skillnadfrån traditionella bilpooler, vari bilar alltid ska återlämnas där de hämtats, finns riskatt fordon blir olämpligt fördelade. Driftoptimering genom dynamisk prissättning utvecklades i detta arbete med målet att möjliggöra ett kostnadsffektivt sätt att säkerställa tillgänglighet av fordon, och därmed lönsamhet, i friytande bilpooler.Två modeller för dynamisk prissättning utvecklades, samt implementerades i en prototyp av en IT-lösning för friytande elbilspooler. Grunden till den första modellenutgjordes av en verifierad modell för kostnadsminimering av stationsbaserade bilpooler med envägsresor. Modellen är baserad på MILP och hämtades ur Alvina Keksavhandling Decision support tools for carsharing systems with exible return time and stations (2006).

Avfallshantering på byggarbetsplatser : Potential för en miljöeffektiv avfallshantering

This thesis concerns waste management on construction sites and was conducted on behalf of ICA Fastigheter.Areas of concern:How can an environmentally-efficient waste management system on construction sites be defined? What potential exists for exploiting the waste resources that are generated?How can the waste management be optimised by reducing the quantity of waste and by optimal sorting?How can the client of a project influence the waste management?The purpose of the work was to investigate sustainable waste management in the building and construction sector and to highlight waste as a resource from an environmental and economic perspective.The aim of the work was to define an environmentally-efficient waste management system, to analyse the potential that exists in waste management and to draw up guidelines for optimal waste management.The method consisted of a literature study, two visits to construction sites and four interviews.An environmentally-efficient waste management system means that the waste is managed in the following order of priority:Prevention     Reuse  Recycling     Energy recoveryLandfill     The prevention of waste is an important area that has not been adequately explored by the building and construction industry. The quantities of waste could decrease with the implementation of measures such as ordering materials in the dimensions required, prefabricated components, logistics centres with Just-In-Time deliveries, less and improved packaging and less wrapping. The reuse of waste materials and temporary apparatus as well as the use of a return pallet system are examples of reuse that reduces the quantities of waste.In most cases the source sorting work is a matter of course and the proportion going to landfill is down at a low level. The source sorting can be optimised by sorting all materials that can be reused and recycled to use them as a resource.

Preferensaktier och obligationer som fastighetsfinansiering

The recent turbulence in the financial markets has contributed to the banks becoming more restrictive to lend to real estate financing. Deleveraging in Europe's banking sector has also contributed to banks reducing their leverage and increasing capital adequacy to meet the new requirements. Loan-to-value ratios in real estate loans have fallen while banks' interest margins have increased, which has made property investors to look for alternative sources of funding in the capital markets. The two most interesting forms of financing for real estate right now is bonds and preferred shares as they fit property companies that generate stable and predictable cash flows. A bond is an interest-bearing debenture certifying that the purchaser has lent money to the company that issued the bond.

Kundlojalitet på den elektroniska marknaden : strategier för att skapa lojala e-handelskunder

In recent years e-commerce has experienced a big increase in usage. Internet however, cannot offer the same level of personal contact as traditional shops can.E-commerce is characterized by impersonal and standardized web shops that do not stimulate any emotional connection between the customer and the company. Without this personal contact with the customer the possibilities for the company to stimulate loyalty decreases. Loyalty however, is as important in e-commerce as it is in traditional commerce. The authors of this paper chose the following problem for the study:What marketing strategies are fortunate for e-commerce companies to use to create loyal customers?To research this subject the authors saw it fit to combine qualitative and quantitative research methods.

Norge - finansieringen av den åldrande befolkningen

As most developed countries Norway has an ageing population meaning that the number of pensioners is predicted to grow rapidly over the coming years. As a consequence the Norwegian pension system will not be able to provide for these future pensioners. Meanwhile, a rising number of early retirees and disability pension claimants is diminishing the real retirement age. Also the individual pension amount is growing while the pension system itself reaches maturity. In short, major reforms are needed in the Norwegian pension system.

IFRS 3 konsekvenser på svenska företag med avseende på förvärvad goodwill

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

Hur skiljer sig investeringsbedömningen mellan kommunala och privata fastighetsbolag?

This dissertation aims to explore how an investment appraisal differs depending on if it is conducted by a municipal or a private real estate company. Municipal and private real estate companies are not performing on totally equal terms in the property market. A municipal company in Sweden has a public service mission. The consequence due to that mission is that they have limited yield potential but on the other hand the right to certain subsidies. They are also limited by the law of public purchasing (in Swedish: Lag om offentlig upphandling) in the investment process.

Ett slag för njutningen - En studie om BDSM-utövande inom relationer

The purpose of this study is to hightlight experiences of living in a relationship where BDSM is being exercised. The acronym is an umbrella term for bondage/discipline, dominance/submission and sadomasochism. The study is based on qualitative interviews with five persons who define themselves as BDSM practitioners. The overall questions of this study are: How does the BDSM practice appear in everyday life? How did the practice start and how has it developed over time? What's included in the sexual BDSM practice? The empirical material has been analyzed with interactionism as the theoritical framework. The picture that emerges is complex.

Målsättning, prognostisering och resursfördelning i en budgetstyrd bank respektive budgetlös bank: En fallstudie av två svenska banker på kontorsnivå

Speaking of budget and budgeting is almost as adding fuel to the fire. The subject evokes a lot of emotions, both positive and negative. Some might consider budgets as a bureaucratic process that won?t lead to any good. Others might find budgets as extremely helpful and necessary in a company?s planning process.

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