Problem   Are there any abnormal changes in the parent company's share price at the news of a spin?off.ObjectiveThe main purpose of the study is to investigate how the news of a spin-off affects the parent company's share price. In other words if the news of the Spin-off gives an abnormal return on the Stockholm Stock Exchange during the specific period of 1998?2008. In addressing this, the paper will also investigate the following sub sections: are there any differences in the abnormal returns in various sectors and what the reasons to perform a spin?off in the Swedish market are.MethodAn event study in which market data is used to measure specific events? impact on the value of the company and on the effects on the stock market.

Bakgrund: Det har i tidigare forskningar bevisats att privatpersoner har en tendens att vilja få hög avkastning på kort tid och därför väljer de ofta att investera i aktier. Detta leder till att aktierekommendationer har en stor påverkan på de privatpersoner som vill investera i aktier utan att ha en god kunskap inom ämnet. Det har även visats i olika undersökningar att privatpersoner i majoritet har lägre tillit för affärstidningar än för banker.Syfte: Syftet med denna undersökning är att undersöka banker och affärstidningarnas utfall av aktierekommendationer på den svenska aktiemarknaden.Genomförande: En kvantitativ undersökning genomfördes, där vi valde fyra olika banker och fyra olika affärstidningar. Tidsperioden var tre år, mellan 2010-01-01 och 2012-12-31. Totalt undersöktes 617 köp- och säljrekommendationer under fyra olika perioder; en dag, fem dagar, tio dagar och 30 dagar efter publiceringsdatumet.Resultat: Resultatet av undersökningen antyder på att det finns en skillnad mellan banker och affärstidningar gällande träffsäkerheten på dess publicerade aktierekommendationer.

FSC (Forest Stewardship Council) is the major form of certification system in Swedish forestry today and its more than 11 million hectares are covering almost half of the total productive forest area in the country. Its regulations prescribe that at least 10 wind firm trees should be left behind after every clear cutting operation. This study have taken place on 30 recently clearcut objects in Bergslagen, Sweden, were an inventory of the standing stock have been made. The research shows that, with 90 % security, the retained trees together contain 9-13 m3sk per hectare. Pine is the dominant tree and it covers more than half the numbers of retained trees and its volume cover 65 % of the retained trees total volume. Spruce is on second place with 30 % of the retained trees, but only 21 % of the standing stock.

This thesis is based on an investigation to find out in what way 40 Swedish public librarieskeep and preserve their library materials. The investigation is based on inquiries sent outto the libraries. It deals with the keeping of books with regard to external factors which havedestructive effects on library materials as well as the safety at the library buildings. It is, aswell, about the preserving work being done at the libraries.Comparisons are made with literature and accounts about preserving measures and recommendationsregarding appropriate environment in premises and depositories. The resultsshow great differences between the libraries as to the library environment, i.e.

This study examined the psychological processes of autonomic arousal and distress, erroneous beliefs about sleep, worry about sleep, selective attention and monitoring and safety behaviours related to sleep, on the subject of daytime impairments associated with insomnia. The psychological processes were evaluated against as follows: sleep measures, anxiety, depression, medical disease and the use of medications. The measure daytime impairments complied with the established research diagnostic criteria. A correlation analysis indicated that psychological process, anxiety, depression and one of the sleep measures are associated with daytime impairments. The results of a multiple regression analysis proved that only erroneous beliefs about sleep, worry about sleep and safety behaviours related to sleep are linked to daytime impairments associated with insomnia.

An ever-increasing population, urbanization and visions towards sustainable cities clarifies the need of densification. When densifying existing urban areas adding storeys could serve as a residential densification, which would also meet the market demand for centrally located apartments. An increased understanding of the potential of vertical densification gives way to the aim of this thesis to increase the amount of centrally located housing.This thesis provides knowledge of adding storeys and how property owners can identify opportunities in their existing building stock.The first question, What kind of residential densification takes place in Sweden today? highlights ways of residential densification; development of brownfields, infill and adding storeys, where adding storeys is what this thesis then focuses on. The result came through a literature review that also clarified important factors when adding storeys.

Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach.

Title: Pricing of IPO:s on the Swedish stock market Authors: Mikael Gustavsson Martin Kvist Henrik Wannberg Tutor: Anders Hederstierna Problem: There are certain sets of problems for underwriters when they are pricing potential stock-exchange companies. The problem partly consists of estimating the demand at an IPO and also to accurately value the business in comparison to the market. To set the price per share is problematic, since the company carrying out the public offering wants to optimise the amount of capital at the same time as they want the share to be subscribed in full. If the IPO would not be carried out, it could cause harm to the position of the underwriters. Purpose: To investigate whether underpricing exists associated with IPO:s on the Swedish market during the period 1995-1999. Method: The collection of data has been achieved by means of: Internet, E-mail and telephone calls. Conclusions: We have reached the conclusion that oversubscribing in comparison to the return at an IPO has an average growth of 3.3 per cent the first day, on every occasion of oversubscribing. For the studied population, including 138 initial public offerings, the average market value rise is 15 per cent the first day. When we made our calculations, adjustments have been made for the general index of Affärsvärlden (AFGX).

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

We were assigned to do this master thesis by Husqvarna AB who at the time for this thesis just had implemented a new material and production planning system called Replenishment system. Husqvarna AB wanted us to examine the effects of their new planning system to see if it was profitable or not. Husqvarna AB had for a time considered their delivery and supplier service to bee their biggest problem and they wanted to solve this problem by improving the communication with all involved actors in the logistic chain, which they hoped would result in a better mix of products in their warehouses. The aim of this report was therefor to analyze eventual effects for Husqvarna AB when changing from a traditional material- and production planing system to a more information intensive one. The result of this report showed effects on decreasing administrational routines and improved flexibility and lead-times.

Background: Surgical complications has been the main cause of medical injuries and deaths worldwide. In 2008 WHO developed the checklist for safe surgery to reduce the number of surgical complications. The objective of the checklist is to strengthen already established safety routines and contribute to better cooperation and communication. Research shows that compliance to the checklist is deficient, which can affect patient safety.Aim: The aim was to study the extent to which theatre nurses participate in the use of the checklist.Method: Observational study was conducted with a descriptive design and quantitative approach. 24 observations were carried out with aid of an observation protocol of two surgical units at a hospital in central Sweden.Result: The results showed that Timeout initiated widely but compliance to all items was considerably lower.

Inom hälso- och sjukvårdsområdet såväl som inom många andra yrkesområden förs idag en diskussion om säkerhet och hur denna kan upprätthållas. Anestesisjukvården är inget undantag. Den största delen av debatten ligger på en lednings eller chefsnivå, där man pratar om hela system som måste omarbetas för att finna en säkrare miljö för patienter och yrkesverksamma. Syftet med denna studie var att belysa och beskriva de metoder som de kliniskt verksamma inom anestesisjukvården kan använda sig av för att ge en så säker vård som möjligt till patienten i samband med anestesi. Metoden var en litteraturstudie som bygger på tio vetenskapliga artiklar.

The purpose of this study is to find out how some Swedish preschool teacher discussing how children's Swedish colloquial interaction can be enhanced in the free play. In this case where children are aged three to five.My research questions in the study are:-          What type of free play do preschool teachers talk about in relation to children's Swedish colloquial development?-          What do preschool teachers say about child's colloquial interaction?-           How do preschool teachers reason regarding in what environment children?s colloquial interaction occurs?In my study I have used an interview with elements of a visual method called The Diamond. The approach is that the participants in the interview will be enhanced to discussing about a wise certain number of images. These images are then to be ranked accordingly with a specific theme and terms.If a child has difficult to speak, you can take help of  the interest the child has, the child can tell you and the other children what he or she know about the interest.

The impact of computer programs in safety-critical systems has increased in the past decades and computer-based systems can now be found in a wide range of applications. A new approach for developing dependable systems is documenting all design rationale that affects safety using Intent Specifications. A recent approach for developing complex systems efficiently and in an upgradeable manner is Component-Based System Engineering. In this thesis, these approaches are combined in the development and upgrade of a Remote Robot Control Unit by using the tool SpecTRM. The case study showed that Intent Specifications and CBSE could successfully be combined.

BackgroundNumber of patients treated with medicine that has an anticoagulation character is constantly increasing. Chronic atrial fibrillation is the most common diagnosis being treated, but other diagnoses such as venous thrombosis), pulmonary embolism, stroke, coronary stent thrombosis and arterial thrombosis treated. There are a variety of anticoagulant drugs. In Sweden Warfarin is used as standard medicine for oral anticoagulation therapy.PurposeThe purpose of this study is to examine and reflect nurses' experiences of working on anticoagulation clinic, and if he / she claims to have access to the necessary skills and resources to carry out a safe care.DesignThe study has a qualitative design with semi-structured interviews which were analyzed with an inductive approach. The interviews included six respondents.FindingsThe results showed that nurses who worked at anticoagulation Clinics had no specific training to operate these clinics.