This thesis studies the stock price reaction around 68 announcements of special dividends and share redemptions on the Swedish stock market between the years of 2003 and 2007. We show that for the Swedish private investor, the tax effect of a share redemption is lower than that of a special dividend. Moreover, a share redemption could be interpreted as a signal of undervaluation. These two factors lead us to assume that the stock market would react more positively in connection to the announcement of a share redemption. We test this hypothesis through an analysis of the risk-adjusted abnormal return for the observations in the sample.

Bakgrund:De internationella diskussionerna kring goodwill är och har alltid varit många. Man har bland annat diskuterat huruvida goodwill överhuvudtaget är en tillgång samt hur denna tillgång skall värderas, redovisas och skrivas av. Goodwill har fått allt större betydelse i företagen på senare år, bland annat genom de många IT-företag som uppkom i slutet av 1990-talet och därefter. Goodwill, som utgör den största delen av immateriella tillgångar i den ?nya ekonomins? företag, har varit ett av de största redovisningsproblemen.

Internal working models of attachment are claimed to be unconscious structures operating outside the conscious awareness. Existing measures of attachment are almost exclusively explicit, either self-reports or interviews and it is questionable whether these instruments are able to tap into unconscious attachment attitudes. The main purpose of the present study is to develop Implicit Association Test (IAT) tools for assessing adult attachment and to examine their construct validity. Two sets of implicit attachment measures, based on the two-dimensional attachment model (Bartholomew & Horowitz, 1991), were developed. Convergent validity was assessed by examining (1) the relationship between implicit model of self and implicit self-esteem and (2) the relationship between the implicit model of other and implicit sociability.

Syftet med detta arbete var att ta reda på hur medvetna lärare på lågstadiet är av lärstilar och hur de praktiserar detta i sin undervisning. Jag har intervjuat sju lärare på lågstadiet för att ta reda på detta. Lärarna i min undersökning är relativt medvetna om lärstilar. Denna medvetenhet gör att det undervisar både genom att berätta (auditivt), visa (visuellt) och att de låter eleverna göra saker (kinestetiskt/taktilt) för att förstå. Detta gör att de allra flesta elever kan tillgodogöra sig undervisningen.

A substation must be properly protected against lightning and other external effects to the equipment in the station or staff, for that we use relay protection. They should also protect against internal errors which may occur as ground faults. There are different types of protection relays, but most common are overcurrent-, distance-, residual current- and differential protection.The purpose of this thesis was to deepen our knowledge of relay protection and to use the theoretical knowledge we got from the university studies in the work process. In the process we discovered which parameters were the most essential and calculated these for all relay protections on the substation. We also carry out a comparison between two brands of relay protection, ABB and Alstom.During our work we will test and simulate the over-current relays in a program called NEPLAN, the program will also calculate the fault currents.

The chief aim of this study is to investigate the impact of context on written peer response. A second aim is to explore students? attitudes towards peer response. The investigation has taken place at an upper secondary school in the south-east of Sweden, involving 20 students in grade 2 and 3 in the course Swedish C. The investigation is based on the students? comments on their peers? speech drafts and six qualitative interviews.

Fysisk aktivitet är en viktig friskfaktor och fysisk inaktivitet är en stor riskfaktor för ohälsa. Fysisk aktivitet innebär allt ifrån friluftsliv till styrketräning. God muskelstyrka är viktigt att ha under hela livet. Syfte: Syftet med denna studie var att jämföra fysiskt aktiva och fysiskt inaktiva kvinnliga ungdomars muskelstyrka och fysiskt aktiva och fysiskt inaktiva manliga ungdomars muskelstyrka. Metod: Fysiska styrketester genomfördes på övre och nedre extremitet samt bålen.

Detta examensarbete baserar sig på fyra frågeställningar och en hypotes kring hur den deduktiva grammatikundervisningen påverkar tyskelevers interlanguage. Undersökningen försöker visa om den deduktiva metoden t.ex. gynnar en viss elevgrupp beroende på etnicitet och genus. Undersökningen består av ett Grammaticality Judgement Test och en intervjuundersökning bland elever i grundskolans senare år skolår 8 och 9 som läser tyska som språkval. De grammatiska strukturerna som undersöks har eleverna redan blivit testade på vt 2008 i samband med den ordinarie tyskundervisningen.

The characteristics of free movement is the elimination of obstacles to trade between Member States and thus by such, create free movement within the entire union. Therefore art 34 in the Treaty of Lisabon (FEUF) states that all quantative restrictions on imports and measures of equivalent effect are prohibited. The legal approach to measures having equivalent effect is still unclear and the purpose of this paper is therefore to propose a solution to that particular problem. What can be said when it comes to this rule is that the EU-Court has gone from applying a discrimination test to a market access doctrine.According to the Court´s case law, measures having equivalent effects to quantative restrictions are ?All trading rules enacted by Member States which are capable of hindering, directly or indirectly, actually or potentially, intra-community trade?.  The question of how to apply the test when it comes to a potential hinder to intra-community trade is still unclear.

In this work, a method was developed and evaluated for calculating the life of welds under the influence of fatigue loads from a vibration environment. Typically, a shaker table is used for testing a component against vibration loads. The shaker table creates a vibration environment that is defined in the frequency domain by a power spectrum.Similarly, a virtual vibration table can be used to calculate the same type of load environment, which can then be used to calculate the expected lifetime. The benefit of this method is that it can be used in design, as well as in simulation of tests before physical verification tests are carried out.Today there are methods for calculating fatigue life of non-welded base material, but since many components contain welded joints, there is a need to apply this method to those types as well. To achieve this, the thesis combines two different areas, which together provide a method for fatigue assessment of welds using a virtual shaker table.The methodology is carried out by modeling the component, and its welded joints, in a finite element program.

The aim of this examination paper is to investigate the use of linguistic feedback among male senior high school students. Two groups consisting of male students preparing for ensuing studies, and two groups consisting of male students taking vocational studies, was interviewed in four separate interviews. By comparing how these four groups used linguistic feedback in conversation noticeable differences has been identified. For example, the boys preparing for ensuing studies used linguistic feedback the most. Also, all interviewed groups used linguistic feedback the most when they agreed with each other.

The aim of this study is to investigate the effect of an intervention that focuses on phonics, decoding, reading speed and phonological awareness for 8-9 year old children in reading difficulties. Participants were selected on the basis of screening test results in grade one (decoding and reading comprehension). The participants were divided into two groups, an intervention group (A1, n=10 children) and a control group (A2, n=10). A1 received 30 minutes of intense reading instruction every day for six weeks from special educational needs teachers on top of their usual classroom based reading instruction. The control group received only their usual classroom-based reading instruction.

In Sweden the amount of people with obesity has increased with almost 50 % during the past 20 years and is now including 500 000 people. A larger energy intake than energy consumption is today one of the most important cause of overweight and obesity that exist in the world. This requires more knowledge about healthier eating habits combined with moderate intensive exercise, exercise that is simple, effective and amusing. A god solution is a combination of fitness training and strength training, a type of circuit training. It is distinguished by a high intensive work in short periods and with a short break.

Introduktion: HIV-infektion medför en kronisk och progressiv sjukdom som, i obehandlad form, leder till en successiv försämring av immunförsvaret och utvecklandet av AIDS.Syfte: Att vid två lärosäten undersöka sjuksköterskestudenters kunskaper om HIV och inställningen till behovet av HIV-testning.Metod: En empirisk tvärsnittsstudie med deskriptiv och komparativ design med kvantitativ ansats. Genomförd som enkätstudie bland studenter vid Högskolan i Gävle och Uppsala Universitet (N=95), som studerade på sjuksköterskeprogrammets tredje år. Resultat: Majoriteten (88,4 %) angav korrekt att samlag med fler än en partner ökar risken att smittas med HIV. Tre studenter (3,2 %) angav felaktigt att det finns ett vaccin mot HIV-infektion. Nästan hälften (42,1 %) saknade kunskap om att glidmedel, tillsammans med kondom, inte minskar risken för HIV-smitta.

Uppsatsen Röst och inskription. Utkast till den inre monologens teckenteori kan sammanfattas som ett försök att beskriva och förklara strukturella och funktionella egenskaper hos inre monolog (i engelsk litteratur inner speech), samt relatera dessa egenskaper till ?yttre?, dialogiskt talspråk. En axial grundtanke som löper genom hela undersökningen är att monologen inte utan vidare låter sig reduceras till en enkel formel som ?talspråk minus röst? etc., utan att monologen bör anses betingad av andra lingvistiska förutsättningar, bland vilka frånvaron av fysisk röstbildning bara är en bland flera faktorer..