This study investigates a method for identifying human capital and its effect on company valuation. We devise a measure for the efficiency of human capital based on the personnel cost. We include all companies listed in the financial and industry sector on Nasdaq OMX Stockholm in an attempt to examine human capital and its effect on firm valuation. Our results indicate that a higher efficiency of human capital has a positive effect on return on assets. However, we find that our measure can be interpreted in two ways; either as a firm?s level of human capital efficiency or its dependency on human capital, to achieve its net sales and revenue.

At the time being there is limited experience within turbine decommissioning in Sweden and the economic effects are unknown. Despite this, there are expectations that revenues generated by sales of materials will cover decommissioning costs. The model developed identifies thirteen parameters that vary between different types of turbines and that affect the economic consequences of decommissioning. The three most important parameters are turbine location, tower material, and the scope of decommissioning. Trends in the wind energy industry show that these three factors are developing in a manner that increases decommissioning costs dramatically.

The purpose of our study is to find out if insiders in Sweden generate abnormal earnings through insider trades. We want to pinpoint the cause for abnormal earnings by dividing transactions after company market value, size of the trade and type of insider. A quantitative approach using the market model have been used. We have conducted an event study over two short term event windows. We conclude that insiders in Sweden generate positive abnormal earnings for sales and negative for purchases in our ?long? event window.

This thesis was developed as an assignment from Ludosity Interactive where the goal was to develop a copy of the Xbox Live Indie Games-marketplace from the Xbox 360. Ludosity Interactive had a necessity to easily test a game's attractiveness to potential customers using testing people from outside the company in a simulated Xbox Live Indie Games test environment; excluding this developed system there is no other way to do such an analysis without actually releasing the game on the Xbox Live Indie Games marketplace and then analyze the resulting sales from the product.The finished system had to be similar to the original system to the degree that a user could see past the interface itself and use the system just as he/she would have used the real marketplace. It also had to be easy to change and add games to the system so that Ludosity Interactive easily could show the games and the data that they deemed interesting for their tests. The final product was developed using C#, XNA and XML together with an Agileinspired development method in combination with Pivotal Tracker. This report describes how this product was developed..

The overall aim with this study was to explore the understanding of how nursing staff - at a service flat in the county of Gävleborg, is related to the residents with intellectual disabilities, with regard to the residents' health. Five personal research interviews were conducted with nursing staff in a sheltered housing. The survey was based on a qualitative method with semi-structured interviews. Five nursing staff aged 27-57 were participated in this investigation. The analysis was conducted, by using a thematic approach.My overall findings show that Nursing staff have different roles to play depending on the situation in their relationship with the residents.

This thesis deals with the concept of how price affects demand for a good by estimating various price elasticities of demand for snu sold in Sweden. Information was gathered on price development for snus and cigarettes as well as sales data from Swedish Match, the largest supplier of snus in Sweden. Income-, price- and cross-price elasticities were estimated based on log-log regression. Results show that snus is an inelastic good since the coefficient for price of snus was -0.536. This proved that a 1% increase in price causes a 0.536% decrease in quantity demanded.

Abstract: Elite soccer in combination with education is a unique and demanding task. The path towards a glory career in sports takes hard mental and physical training. The objectives in this study are 6 elite focused high school students studying high school education programs in combination with football profile. They are 3 of each gender. The purpose of the study was to find out more about their perspective of motivation and what makes them keep going towards a career in football in beside their education.The study is of empiric hermeneutic survey used qualitative method and interviewing to collect data.

Uppsatsen syftar att analysera WTO:s tvistlösningsmekanism utifrån FSC/ETI-tvisten mellan EU och USA. Den avser vidare att redogöra för eventuella politiska och ekonomiska konsekvenser av handelsdispyten. FSC/ETI-tvisten har pågått sedan 70-talet och handlar om förbjudna exportsubventioner i den amerikanska skattelagstiftningen. Mot bakrund av tillämpningen av exportsubventioner redogör analysen innebörden av Subventionsavtalet samt problematiken mellan medlemsländernas WTO-åtaganden och deras nationella suveränitet. Resultatet av analysen är att FSC/ETI-tvisten har skapat politiska spänningar mellan EU och USA och den har påverkat förhandlingsbalansen i övriga handelsfrågor mellan parterna som förts fram till WTO:s tvistlösningsorgan.

Due to an increasing amount of people being put on a sick-list the issue of work health has come to receive a lot more attention. To confront the problem, different varieties of keep-fit measures have been launched in the workplace. A prime example of such a measure can be found at Centralsjukhuset Kristianstad, which this survey is investigating. The primary goal of this study is to investigate the use of the Keep-fit measures program and to identify what motivates the employees to utilize this program. Further we would like to investigate if the program, through motivation and learning, generates improvement and retention of the individuals? health.

The main objective of this study has been to explore how art therapists experience the visual art´s that can be used in the promotion of health among people with depression - and anxiety disorders. The concept of SOC- sense of coherence has been a central term and a link between imaging and SOC were identified in the study. The underlying method in the study was a qualitative form, where semi-structured interviews were used. Through a strategic- sample five female art therapist were contacted, who all came to participate in the study. The study is essentially based on hermeneutical method and the analysis of interview material has been analyst by using thematic analysis.

This report describes the development of a web site for co-workers on leave of absence at Volvo Cars Engine AB and graduated students at Volvo Upper Secondary School in Skövde. The aim of the web site is to be a complement to existing communication channels in the promotion of the contact between the target group and the company. The work was divided into two parts; the first consisting of a preliminary study used to identify the information which the target group finds absent in their absence from their place of work/school, and the second part consisting of the development of a proposition of content layout and web site design. The finished proposition was presented along with a couple of alternatives for the technical implementation. The information department at Volvo Cars Engine AB in consultation with Volvo Cars IT will carry on the implementation, administration and further development of the proposed solutions..

This essay is built upon the thoughts of Joseph S. Nye concerning power, and the different ways of exercising that power. The characteristics of Nye's theories are the thoughts about the second face of power, or what he describes as the soft power. The essay seeks to examine what kind of power the US has been in their work for non-proliferation and democracy promotion in the Middle East. It also seeks to find what it is that makes the US to choose to exercise the specific powers.

Syfte: Syftet med studien är att analysera och beskriva hur ett företag kan arbeta med varumärkesutvidgning samt identifiera framgångsfaktorer, motgångar och bakomliggande orsaker som kan förekomma vid en varumärkesutvidgning.Metod: Vår studie utgår främst från den kvalitativa metoden. Inledningsvis presenteras ett ramverk för lämplig teori för att vidare kompletteras med intervjuer. Den empiriska delen består av kvalitativa intervjuer med företagen King Salming AB, Salming Sport, Peak Performance, Björn Borg och L`Homme Rouge. Slutsats: Vi har funnit stöd i, att teorin som avser varumärkesutvidgning kan användas i verkligheten. Samtliga bolag följer en varumärkesstrategi där kärnvärden och territorium utgör basen för en varumärkesutvidgning. I de fall där varumärkesutvidgningen inte fungerat som tänkt är det också avståndet till kärnvärdet och territoriet, som är ett av det återkommande problemet.

Today, there are a number of different models and methods used to estimate the equity value of a company. A common tool for valuating stock prices is the usage of different multiples. This is a method used to determine the value of a company, by examining and comparing the financial ratios of relevant peer groups. The disadvantage with this method is that it does not take all the important aspects, such as risk, investments and capital structure, into consideration. However, this study investigates if the key value, called discounted cash flow (DCF), can be integrated with the valuation of the multiples.

Syftet med det här arbetet är att genom en teoretisk undersökning skildra vad hälsofrämjande ledarskap består av idag. Samt genom en empirisk studie beskriva på vilka sätt Tekniska förvaltningen i Sala kommun arbetar med hälsofrämjande ledarskap.Studien är av deskriptiv karaktär och är baserad på en kvalitativ undersökningsmetod och semistrukturerade intervjuer har genomförts med den valda organisationen. Teoretiska referensramen består av vetenskapliga artiklar och böcker inom området. Resultatet analyserades med en berättande analysmetod baserad på den teoretiska referensramen och det empiriska materialet. Efter att ha sett och analyserat hur Tekniska förvaltningens ledning arbetar med aktiviteter, åtgärder och ledarskap inom de här för studien aktuella områdena kan slutsatsen dras att de här teorierna och begreppen är aktuella idag för hälsofrämjande ledarskap..