Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

Abstract:Title: Engelska (Svenska)Number of pages: 40 (47 including appendix)Author: Carl StrandTutor: Göran SvenssonCourse: Media and Communication Studies CPeriod: Fall 2005University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: The purpose of this essay is to analyze how young people, in the ages 18 to 25, relate to the subject of file sharing, and what their attitudes to this phenomenon are. I aim to describe how they use file sharing, their knowledge about it, how their usage have changed due to the new copyright law, what their stands are on the question of resource control and management on the Internet, and what they think of the future of file sharing.Material/Method: The method being used is a qualitative focus group interview model, used to investigate how young people look at the subject of file sharing. The results of the interviews is then applied to a theoretical framework based on thoughts of Denis McQuail, Lawrence Lessig concerning creativity, copyright, resource management and file sharing on the InternetMain Results: My conclusion is that the widespread file sharing habits of young people is not only caused by the temptation of getting free stuff, but of the lack of commercial and legal alternatives. Youths are willing to pay for media if the distribution is superior to the illegal file sharing alternative. They are a generation of young people that has grown up in a society where the tendency in many fields has been to make everything faster and more effective.

Pyometra is a common and life threatening disease of intact bitches. The disease is caused by a hormonal influence on the uterus in combination with a bacterial infection. The most common treatment is ovariohysterectomy, but several medical options are available to maintain fertility or avoid surgery and anaesthesia. Drugs that can be used for medical treatment are for example progesterone-receptor antagonists, prostaglandins and dopamine agonist. The present study focused on treatment with the progesterone-receptor antagonistaglepristone in combination with antimicrobial therapy.

Beslut om och var man ska genomföra en direktinvestering grundar sig på en rad faktorer. En av dessa är den risk som är förknippad med investeringen. Den här uppsatsen tar upp risk i form av volatilitet dels på aktiemarknader men också för växelkurser. Med utgångspunkt från två teorier där den ena säger att hög risk är förenat med en lägre nivå av direktinvesteringar samt en motsatt som istället menar att hög risk leder till en högre direktinvesteringsnivå undersöker jag situationen för USA och Sverige. Genom att undersöka just dessa länders marknader får man en bild av ekonomins storleks betydelse för huruvida risken påverkar direktinvesteringar eller inte.

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.

The purpose of this Master's thesis is to contribute to a betterunderstanding of children's free time reading book practices by studyingpupils in the school library and their processes of finding and borrowingbooks for themselves to read silently in the classroom, so called free timereading books. The study also includes observations of the staff's role,particularly the school librarian's in supporting pupil's book selection.The empirical material consists of field notes from an etnographic studywhere pupils in 4th grade (aged 10-11) and staff were observed duringthree school library visits. The theoretical framework is inspired byLennart Björneborn's concepts of information practices in libraries:serendipity, integrative library interface, mediation flow and affordancespaces.The study shows that pupils' search for free time reading books in theschool library is relatively routine-based at the same time as it isspontaneous. The process is an interplay with factors such as time,display and interaction in the integrative library interface. In the presenceof adults, finding books becomes an imposed task for the pupils.

Title: The impact of service quality on customer loyalty - when a service changes from being free to become surcharged Authors: Carl Johan Olsson, Marcus Johansson and Victor Carlsson Supervisor: Hans LundbergCourse: Bachelor thesis in business administration, 15 Credits (15 ECTS) Keywords: Service quality, customer loyalty, price movementPurposeThe purpose of this essay is to increase the understanding if the perceived quality by the service users correlates with a future loyalty to a service when it cease from being free, to become charged.? Does the perceived quality of a service by the service users affect a future loyalty to a service, when it cease from being free, to become charged?MethodIn this essay we have chosen to implement a quantitative research method based on a survey. This choice was made in order to reach a sufficient large amount of service users and empirical data to answer our problem.ConclusionsAccording to the theory, customer satisfaction can be expressed through a comparison between customer?s expectations and the experience of using a service, and there are also positive correlations between service quality and customer satisfaction. Additionally, loyalty is based on service quality and customer satisfaction.

Background: Today businesses are largely structured in projects and temporary organizations. In many companies, the ability to pursue projects is decisive for the business efficiency and competitiveness. The risk literature do not discuss identification and handling ofproject risk in building- and construction companies to a large extent, which has led us to investigate how project risk can be treated and handled in Swedish building- and construction companies. Purpose: The purpose of this thesis is to cover and describe business risk in Swedish building- and construction projects with focus on different risks and risk tools, and also to modify a model for evaluating the business risk maturity. Realization: This thesis has both traces of a case study and a cross-section study and examines eight different companies that are active in the building- and construction business.

Knowledge in reproduction in the Swedish lynx (Lynx lynx) is important forseveral reasons. Situated on top of the food chain, lynxes may be at risk of beingexposed to environmental toxins that could have adverse effect on reproduction.The population of lynxes is today managed by restricted hunting which demandsknowledge about both the lynxes numbers and their reproduction. In addition,lynxes may function as indicators of climate change for instance if their season ofheat would be earlier or prolonged due to a warmer climate. Today?s knowledgein reproduction in Swedish lynx is mainly based on information gathered fromradio collared animals.

The purpose of this report was to investigate how the abiotic factors (temperature, pH, nutrients, oxygen levels and water content) would affect the decomposition of oil-contaminated soil and how a variance in structured soil would affect the decomposition-rate. A minor field-study was made and soil where structured in five different ways (one was a default pile and was used as a reference). The study took place over 137 days and three samples were taken (start, middle, end) and analyzed for aromatic and aliphatic compounds. The result of this study shows that there is a significant difference between all methods for the aliphatic compounds and no significant difference for the aromatic compounds. The abiotic factors that affect decomposition vary from organism to organism, depending on what type of environment it will function the best.

Stick- och skärskador är ett problem inom sjukvården. Förekomsten är störst inom operationsverksamhet, där stora mängder blod och andra kroppsvätskor samt vassa instrument hanteras. Risken för blodsmitta varierar för de vanligaste blodsmittorna HBV, HCV och HIV men när tillbud sker finns alltid en möjlig risk för blodsmitta.Syftet är att identifiera orsaker till stick- och skärskador samt beskriva åtgärder för att minska risken för blodsmitta under den intraoperativa fasen.I ett operationsteam ingår många olika yrkesgrupper som arbetar nära varandra på en begränsad yta och risken för tillbud ökar Risken för operationsteamet kommer aldrig helt att kunna elimineras, men genom att identifiera orsaksfaktorer, såsom handskperforation, operationslängd och blodstänk finns möjlighet att påverka sin egen och övriga i operationsteamets säkerhet. Genom att använda olika skyddsåtgärder som dubbla/indikatorhandskar, mun och ansiktsskydd samt användandet av preventiva arbetsmetoder som Hands-free teknik (HFT) och trubbiga nålar kan eventuella risker för blodexponering och en potentiell risk för blodsmitta minska..

The aim with our study was to understand former addict´s experience of social networks from the Lewi Pethrus foundation (LP foundation) aftercare. The method we have used is qualitative semi-structured interviews. We have interviewed eight persons, four men and four women. They have all been in contact with the LP foundation and are today drug free. The result of the study has shown that the fellowship, in the different social networks have been very important to maintain a drug free life.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

The structural rationalization of rural firms in Sweden has led to many new creative ways of developing companies. The agriculture sector is characterized by the need of capital in form of buildings, labor and inventory. The rationalization process has led to free capacity in rural firms when new technology make buildings and inventory not longer necessary for the production process. To get a better cost coverage this free capacity can be used to start-up new business areas that help the rural firm to growth.The study aims to identify factors that motives entrepreneurs in rural firms to develop new business areas. The purpose is also to analyze driving forces that lies behind development of rural firms and the forces that support or not support development in rural firms.The study is built upon five cases that all can be categorized as firms with different size and orientation.

We aim to investigate the risk exposure against commodity prices in the forestry and paper industry. The intension is also to study the affect that the changes in commodity prices has on a company?s market value..