This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..

This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..

Does goodwill affect the cost of capital? Goodwill is an asset which is characterized by much uncertainty regarding both what it is and how much it is really worth. Based on economic theory about information risk and principal-agent problems as well as theory regarding the cost of capital we test for the hypothesis that debt and equity investors perceive goodwill as something risky and hence demand compensation for taking on this extra risk. The proxies used for the cost of capital are cost of debt, beta and the EP-ratio. On a general level we find that increasing the level of goodwill seems to result in higher cost of capital as represented by the three proxies.

This essay is a case-study of an ethnically homogeneous association, situated in an ethnically heterogeneous neighbourhood. The purpose is to examine the social capital of the members in this particular association. The theory of social capital claims that this form of association constitutes an example of bonding social capital, and is running the risk of becoming excluding towards non-group members. However, several scientists suggest that the ethnically homogeneous associations can assist immigrants in their new home countries to become a part of society, hence promote a more bridging form of social capital. This would be extra valuable in an ethnically heterogeneous context where the phenomenon of social capital often has a hard time.

"Landscapes for Spontaneous Sport" The main aim with this degree thesis is to show how planning and design of urban space can promote spontaneous sport. Public health and urban life would benefit from re-introducing the sport and physical activity in the townscape. The study can be seen as an "inspiration book" that focuses on the connection between sports and landscape architecture. The starting-point for the discussion is the fact that the spontaneous sport is on the decline and the main general question is how this negative trend could be broken. In particular the study asks how landscape architecture could promote and increase spontaneous sport. Good examples of places for spontaneous sports of different kinds are given, both from Sweden and from other countries, which have inspired a case study where I propose a redesign of a centrally located, but hardly used park in Skäggetorp, a suburb of the town of Linköping. .

AimThis qualitative study will provide an insight to different teachers view on handball in two elementary schools. Handball is a competitive sport and has been played for over 100 years in different contexts in Sweden. Are there qualities in the sport that belongs in the school´s non-competitive education? How do they justify this sport according to the governing documents Lgr-11 that gives a lot of room for interpretation by the teachers?How do teachers justify handball based on the curriculum?What kind of qualities do the teachers highlight with this sport in the education?Do teachers perceive any differences with the new curriculum?MethodThe method has a qualitative approach. The interviews in this study had a semi structure character.

This thesis aims to describe how a fashion designer should balance art and commerce in order to succeed in the fashion industry. We aim to define the Swedish term KRÄDD, and sort out how a designer or CEO in the fashion business should relate to the term, as well as the balance between cultural and economic capital. We present theories of the origins and fluctuations of fashion, as well as social studies on cultural capital, and brand building. The study is made in a qualitative manner where the empirics consist of interviews with 13 respondents that have different positions in, and experience from the fashion industry, including designers, journalists, buyers, a CEO and a PR-professional. In our conclusion, we emphasize the need for a balance between cultural and economic capital in order to succeed as a fashion designer.

Medierad sport är ett område som ständigt står i förändring. Genom den tekniska utvecklingen och förändringar i hur branschen ser på hur journalistiskt arbete ska bedrivas befinner sig medie-eventet kring sport i en kontinuerlig förändringsprocess, både sett till dess innehåll och hur det konstrueras. Bland annat har Twitter börjat användas i mediernas rapportering av sport. Mot denna bakgrund tar denna uppsats sin utgångspunkt. Den handlar om hur medie-eventet kring sport ser ut idag och hur Twitter används när det konstrueras. .

Syftet med uppsatsen är att undersöka hur rekryteringen till arbete av studenter från Sport Management-programmet vid Högskolan Dalarna har gått till, samt vilka personliga egenskaper och meriter som har varit avgörande för att erhålla anställning inom den idrottsrelaterade organisationen. Undersökningen har genomförts i intervjuform med arbetstagare som tidigare har studerat Sport Management samt med deras arbetsgivare. Resultatet visar att idealbakgrunden för att erhålla anställning inom idrottsrelaterade organisationer är:- Tidigare aktiv idrottare/insatt i idrotten för att veta hur det praktiska fungerar- Akademisk utbildning, förslagsvis Sport Management- Arbetslivserfarenhet inom idrotten- Brett kontaktnät- Att visa framåtanda - Utåtriktade och ambitiösa personliga egenskaper.

During the past year it has been made possible to buy back a company?s outstanding stock. This is done in order to change the capital structure towards a situation with less equity. A change in capital structure means a change in the cost of capital for a company and by that a change in the value for the stockholder. This Master Thesis studies the relation between capital structure and business risk.

The purpose of this study is to survey which competences and personal qualities the labour market, for students with examination from the Coaching and Sport management education at Vaxjo University, require. Furthermore I want to find out if the employees, videlicet the ex students, consider that their competences differentiate in relation to other employees in the organization which not have this education.In the study a qualitative investigation method has been used where ten interviews have been implemented. The interviews have been carried out within five conceivable work areas to a student with examination from the Coaching and Sport management education at Vaxjo University. The work areas are sports association, sports union, municipal activity with sport and leisure time connection, company with health care connection and company without any kind of sport connection. Five of the persons being interviewed are ex students that now are employees within any of the elected work areas.

Starting in January 2007, capital adequacy of internationally active banks will be regulated by the new Basel Capital Accord, International Convergence of Capital Measurement and Capital Standards ? a revised framework, [Basel II]. The framework introduces for the first time minimum capital requirements for operational risk and encourages market discipline of capital adequacy by initiating requirements for public disclosure of quantitative and qualitative information on operational risk exposure. This thesis examines the nature, definition, management and public disclosure of operational risk in Scandinavian banks based on regulations and recommendations presented in Basel II. We find that the models currently available for addition of operational risk to the capital requirement do not reflect actual operational risk exposure of banks.

This study examines the connection between social capital and involvement within voluntary associations; involvement is defined either as being a member in an association or a member who has some kind of assignment in an association. The study also examines if there is a difference between two social economic groups regarding the attainment and transformation of social capital through being involved in a voluntary association.Social capital is defined as social trust and the willingness of collective action.The result of the research shows there is a slight connection between the involvement in voluntary associations and social capital. It shows that people who are members of a voluntary association often have higher social capital than those who are not members of any voluntary association at all. The study also shows that there is a difference in attainment of social capital between those who have some kind of assignment in a voluntary association and general members.When studying social capital and involvement in voluntary associations it is also of interest to take social class into the analysis, because the study shows that people with a lower education had increased social capital when they were members in an association compared to the members with a higher education..

En uppsats om Venture capital-företags exitprocess och de faktorer som påverkar under processens gång.

This paper used a qualitative technique from a social scientific perspective, a model based on Hewitt and his theory of the self-concept. The purpose of this study was to investigate why some elite athletes experience troublesome periods after their career ending. Interviews were performed with five elite athletes with varying experiences after career ending. The length of the elite athlete careers vary between 7 to 17 years. Two groups were made based upon experiences after career ending.