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.

AbstractMaster Thesis in business administration, School of Business and Economics at the Linneaus University, financial control, spring 2010Authors:Stefan Hellman and Ewa Warnquist Supervisor:Magnus Willesson Title: Reward systems - a study of public companies? variable compensation system Background:Our interest of the variable compensation system in public companies was brought by the recent extensive discussions of bonuses in the time of a financial crisis. This has led to that the word bonus has been given a negative connotation and we wanted to find out how the system of variable compensation is structured in the companies at Stockholm Stock Exchange. Problem:How is the variable compensation system structured in public companies? Purpose:The purpose of this paper is to study how the variable compensation in public companies is structured.

 AbstractDate:                                  2009-06-03Level:                                 Master thesis in Business Administration, 15 pointsAuthors:                            Branka Milencovici            Deniz SolmazTutor:                                Ulla PetterssonTitle:                                  The Swedish code of Corporate Governance - How the code administers in larger stock firms.Problem:                           The Swedish code follows the value of "comply or explain" when firms depart one or several rules, the reasons should be explained in the corporate report. The code does not include reasons for differences, it's up to the management themselves to take action. Is it possible to see if the code has been administered? Do differences prevent? Which are the most common? Is there any motivation?  Purpose:                           The main purpose with this essay is to study how Swedish firms administer the rules of the code in their corporate reports.Method:                            The method for this study is a deductive and qualitative approach. First we studied theory to understand the subject.

Läkemedelshanteringen är ett av sjuksköterskans ansvarsområden inom hälso- och sjukvården. Utifrån kunskap och lagar skall den bedrivas på ett patientsäkert sätt men trots det sker läkemedelshanteringsfel vilket innebär risker i patientsäkerheten.Syftet med studien var att beskriva faktorer som påverkar säkerheten i samband med sjuksköterskans läkemedelshantering. Studien genomfördes som en litteraturstudie. Resultatet visade att vanliga läkemedelshanteringsfel är utebliven dos, fel administreringstid, fel dos, fel administreringssätt, fel läkemedel och läkemedel till fel patient. Faktorer som påverkar sjuksköterskans läkemedelshantering är felaktiga och dåligt skrivna läkemedelsordinationer, distraktion under läkemedelshanteringen, bristande rutiner samt införande av ny teknologi.

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.

My purpose with this study was to research how a few teachers work with the children in preschool class to achieve a group that the children feel safe and comfortable with. Every human being has got the need to feel safe and with this study I want to illustrate the importance about working to achieve safety for children in preschool class, and environment that is new to them. In order to try to get answers to my research questions I have interviewed five preschool class teachers. The results showed that the teachers work in a way that makes the children feel safe by helping them establish the daily routines and common rules for the preschool class. They also let the children in the preschool class get to know each other and other children in the school by play and shared activities.

It is popular to keep reptiles as pets in Swedish households. The number of households reporting reptile ownership is more than 15 000 (SCB, 2006). This means that a veterinary practice should consider how to take care of reptiles as patients. The aim of this study was to examine literature and studies concerning safe handling and restraint of reptiles as well as the effects of acute and long term stress response and to suggest a simplified plan for handling reptiles in a veterinary practice. The result of literary studies is that common recommendations for safe handling and restraint of reptiles is based on old techniques and experiences from safe handling of wild animals. The main concern is safety for the veterinary nurse and for the reptile. Stress studies indicate that acute stress response is not harmful for the animal i long term. On the other hand studies of the effect of prolonged stress are not conclusive.

Background: Since the early 60?s, the CAPM or Capital Asset Pricing Model, has been an invaluable tool for assessing an asset's expected return, assuming that the asset is added to an already well-diversified portfolio of assets. CAPM theory assume that the unsystematic risk can be diversified and that the systematic, market-specific, risk is determined by the Beta value, from the Greek ?. An investor who takes big risks expect higher returns.One of the CAPM?s basic assumptions is that disruption in the market is not taken into account.

The Swedish Moderate party has openly referred to themselves as a liberal-conservative party. This definition, however, leads to a possible ambiguity where the extent to which the party is conservative, and liberal is up for debate. Furthermore, this might allow for extensive changes within the party, while still using the same ideological mantra. This study employs a longitudinal ideological analysis of five official party documents published between 1984 and 2022 to analyse how the party has drifted between the two ideologies over the years. The analysis is done using three political areas: immigration, economy, and safety.

This papers? objective is to examine the effects that labour market institutions (LMI) have on the unemployment in the short- and the medium run throughout the new Keynesian NAIRU theory, but also to make a comparison with the postkeynesian capital stocks? effect on the unemployment. Thus, it is this papers? main objective to study the economic effects that LMI, capital accumulation and varied macroeconomic shocks might have on unemployment. The paper uses econometric regression models as a methodological benchmark in order to estimate each independent variable?s level of significance and to approximate the effect each have on the dependent variable.

Objective: The aim of this paper is to see if there are higher restructuring expenses under the item provision for the first year when a new president takes office.Method: The study was done by a quantitative study. Financial statements have been examined for companies listed on the OMX Stockholm Stock Exchange, Large Cap. We have examined all the companies? annual reports between the years 2002-2008. We have looked at the experience of restructuring and other expenses that occur in the context of CEO change.

This study aims at examining if abnormal returns have existed on theSwedish stock market surrounding the ex-dividend period between the years2002 and 2006. The ex-dividend period that is studied is the ex-dividend dayplus the following five days. The stocks that have been studied are the thirtymost traded stocks which together constitute the index OMXS30.Furthermore, the study investigates if the size of the dividend has an effecton the size of the abnormal returns.Previously performed studies on both the Swedish stock market and foreignstock markets have shown that abnormal returns exist during the ex-dividendperiod. However, the results from these studies are not unambiguous, why itis interesting to follow up these studies with a new study.The method used for investigating the existence of abnormal returns aroundthe ex-dividend period has taken its starting point in the previouslyperformed studies. However, some changes have been made in order tocalculate for differences in risk between different stocks (using beta) whichhas been neglected in the previous studies.The results of our study are that abnormal returns have existed for four outof six days in the ex-dividend period when calculating a mean value over allfive years.

SummaryHerbal remedies have been used for many years to alleviate various symptoms. They were used in ritual acts to reassure the Gods and as medication. Plants as rhubarb and ginseng were used in China long time ago. The Egyptians had knowledge of herbal medicine such as aloe, myrrh and henbane, 1550 BC. The father of medicine Hippocrates used a large number of herbal medicines, and had many theories on the subject.Different parts of the plant can be used to extract the active ingredients.

A foundation of our welfare state is that we have a social safety net. This safety net is designed to pick up individuals who are in need of help and support to manage their way of life. This essay regards people who need help with care or people who need help with an addiction. This essay is a qualitative text analysis, which aims to see whether, and if so how, help-seekers are constructed in 40 social service documents within a municipality in central Sweden. We have endeavored to illustrate the power that the written word possesses and which categories of people are constructed depending on the language and content of the social documents.

Time studies in dairy production are an essential tool when deciding about level of mechanisation and automatisation both in investment situation and improving efficiency in existing operations. In previous investigations such studies have been carried out during normal barn conditions during winter. Since there is a compulsory to have dairy cows grazing 3 to 5 months during summer time in Sweden time studies during this season is important to have a full picture of needed working time. During grazing season time studies was carried out at 14 dairy farms representing herd sizes from 66 to 450 dairy cows of which 6 farms with AMS. 8 farms were the same as studied during winter season.