I publika börsföretag kan kostnad eget kapital estimeras med hjälp av Capital Asset Pricing Model ? CAPM utifrån marknadsdata av dess aktiepriser. Eftersom marknadsdata saknas för ickepublika företag måste estimering av kostnad eget kapital utföras på annat sätt, varpå approximativa metoder utvecklats. Då inga av dessa metoder fungerar tillfredsställande har syftet i denna undersökning varit att utreda om Analytisk Hierarki Process kan användas för att utifrån redovisningsdata estimera den systematiska riskpremien för ickepublika företag. Undersökningen har sin utgångspunkt i Cotner & Fletchers (2000) användande av AHP för estimering av den totala riskpremien.

The starting point for this study is the situation for immigrants during the process of integration. This study aims to describe and discuss, with a broad approach, if certain information needs arises when immigrants meet the Swedish labour market and in such a case, do they use the library and how does the public libraries meet those needs. A secondary aim is to help increase the understanding of immigrants and forming a basis for further efforts by the libraries to improve services for immigrants and point at areas where there is a need for further research. - Which expectations and demands meets immigrants on the labour market and which library needs are possibly generated by this? - What services and range of material do the libraries offer immigrants and how are they marketed at the libraries homepages on the Internet? - Do immigrants from outside the western culture use the library and in that case how? Swedish human capital and Swedish social capability are identified as demands that are often held by operators on the labour market.

One of the most distinguishing features of contemporary globalisation is production fragmentation, a splitting up of the manufacturing of a good into several different stages. Production fragmentation creates new opportunities through vertical specialization; a country incapable of mastering the entire production process may specialize in the manufacturing of one separate part. The aim of this thesis is to examine to what extent international integration affects a country?s ability to engage in vertical specialization in an industry characterized by production fragmentation. The analysis focuses on the european integration process over the last decade, where countries in eastern Europe with relatively low labour costs have been integrated with more capital abundant western economies.

The aim of this study is to examine physical education teachers? and students? views on the thesis and its part in the physical teacher education program at The Swedish School of Sport and Health Sciences.Does the view on the thesis differ between techers/students and the program with its curriculum and other policy documents?What does students/teachers value in a thesis?Does teachers/students have a mutual habitus concerning the thesis in the form of essay writing and how is this expressed?The study is based on a qualitative survey in which the respondents mainly answered open-ended questions with written answers. These answers have been categorized and analyzed with the aims of the study and the previous research in mind. The views on the purpose of the thesis differ, both within the group teachers/students and to a certain degree in relation to policy documents. The value of the thesis differs within the group.

In 2009, the Swedish Basketball Federation started a Region U15 development project in order to change the structure of the regional organization to get into a more transparent and similar operations throughout the country. My purpose is to study the attitudes to the change among the region leaders in the regional operations and evaluate the change from an organizational perspective. The study is primarily based on the following questions: What are the experiences of the change process among the region leaders in the regional organization? How involved have region leaders been in the changing process? Which are the positive and negative aspects with the regional operation today? What can be done further to develop the regional operation and to what extent do the organizational change follow general organizational theories? In my study, a qualitative method was used in terms of interviews with 8 regional leaders to understand their attitude to the project and the changing process. To analyze the results of the region leaders ?responses, a transcription have been made.

AimThe purpose of this study has been to examine attitudes towards dance in a broad sense, among Swedish schoolchildren. The study has been done with three different questions in mind: What do pupils think and express about dance? Are there any differences in attitude towards dance between girls and boys? And how do the pupils relate to gender conceptions in connection to dance illustrations?MethodEight pupils 12 ? 14 years of age have been interviewed separately during physical education lessons. During parts of the interviews dance illustrations were used in order to encourage the pupils in their discussions, especially when asked to relate to dance and gender conceptions. The statements have been interpreted from a gender theoretical perspective.ResultsMy interview study shows that male pupils to a larger extent than female pupils inhabit hostile feelings towards dance as part of physical education lessons.

AimThe purpose of this study has been to examine attitudes towards dance in a broad sense, among Swedish schoolchildren. The study has been done with three different questions in mind: What do pupils think and express about dance? Are there any differences in attitude towards dance between girls and boys? And how do the pupils relate to gender conceptions in connection to dance illustrations?MethodEight pupils 12 ? 14 years of age have been interviewed separately during physical education lessons. During parts of the interviews dance illustrations were used in order to encourage the pupils in their discussions, especially when asked to relate to dance and gender conceptions. The statements have been interpreted from a gender theoretical perspective.ResultsMy interview study shows that male pupils to a larger extent than female pupils inhabit hostile feelings towards dance as part of physical education lessons.

To be able to protect themselves from credit risk, the banks must constantly check the performance of  the companies they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of insolvency in time and the variables they are observing for doing that.In addition to financial reports which the company sends in to the bank at least once a year, also the relationship between them and information from different information  agencies are of great importance to track  signals of insolvency. Poor profitability is the primary cause of insolvency.

Our purpose was to research the new reform amendment" Lag om etableringsinsatser för vissa nyanlända invandrare", and whether the establishment of the reform is good and if it was a necessary amendment. For that reason, we have chosen to answer our purpose in these issues with this question formulation; how can the change of the law establishing operations influence the newcomers in the labour market, the problems the law intends to address, how the new change in the law is different from when the municipality "kommun" was responsible, and how the law can be discussed based on theories of social capital and weak ties. The method used in this study is from a adductive approach where the research is based on both empirical evidence and existing theory that interact between these two. The results that emerged in our work was that the newcomers within the labour market has been remote, the way the municipality?s addressed the problem did not work and the result of this was a new reform amendment, where a new participant established.

I uppsatsen underso?ks hur ma?n och kvinnor representeras i Pitea? Tidningen, en av Norrbottens sto?rsta lokaltidningar. I Norrbotten pa?ga?r en genusdebatt, som kretsar kring kvinnors sva?righeter att sla? sig fram pa? na?ringsmarknaden. Fo?ljande studie utga?r ifra?n en kvantitativ inneha?llsanalys, som genom en rad variabler so?ker besvara uppsatsen fra?gesta?llningar: [1] Hur stort utrymme ges ma?n respektive kvinnor i tidningen? [2] I vilka sammanhang fo?rekommer ma?n respektive kvinnor i nyhetsrappoteringen? och [3] Vilka skillnader och likheter finns i framsta?llningen av kvinnor och ma?n? Genom en rad olika teorier och tidigare forskningar tolkas resultatet och analyseras i en slutlig diskussion.

Women all over the world have been victims for oppression during a long period of time. One main thing they were excluded from was the possibility to educate themselves. Fortunately, the situation is different today and studies shows that there are more women applying for higher-education than men, at least in Sweden. What motivates them is unknown, but according to the sociologist Pierre Bourdieu, it is always something in one?s social environment.The aim of this thesis was to examine how five female students have been motivated to apply for university and college educations, despite the fact that they are from non-academic families.

Purpose: Our purpose is to describe and understand how a project-based, knowledge-intensive firm in the high-technology industry creates and transfers knowledge, seen from two perspectives.Methodology: Our qualitative case study has an explorative approach since earlier studies within our positioning are absent, thus we look at KM abductively. To gain more depth to our study, we mirror our findings from our case company with data collected from three additional organisations.Theoretical perspectives: We see a clear distinction between researchers, either seeing knowledge as an object or a process. Thus, we review theories from both sides, either focusing on the creation or transferring of knowledge. In addition, theories on KM in project organisations areaccounted for.Empirical foundation: The study is based on the empirical foundation which consists of the data received through six interviews with employees at our main case company and, additionally, two interviews at each of our three mirrorcompanies.Conclusion: The study found KM being seen from both perspectives in all four firms. Through this, we found implications for how our case company could proceed in the future..

Hedgefonder är ett relativt nytt investeringsalternativ vars målsättning är att leverera positiv avkastning, i de flesta fall till låg risk, oberoende av marknadens utveckling. Med ledning av portföljvalsteorin och CAPM, som är en modell för att utvärdera kapitaltillgångar, ska uppsatsen besvara om hedgefonder lyckas med sitt mål. Vi fokuserar på perioden mars 2000 till april 2006, som inkluderar både börsnedgång och uppgång, för att kunna studera om hedgefonderna lyckas med målsättningen att generera positiv avkastning oavsett börsklimat.Till skillnad från de flesta andra studier som syftar till att utvärdera hedgefonders prestationer i jämförelse med traditionella fonder kommer jämförelsen göras i förhållande till SIX Return Index, SIXRX. SIXRX är ett marknadsindex som speglar kursutvecklingen för bolag på börsens gamla A- samt O-lista och som inkluderar återinvesterad utdelning. I uppsatsen har vi kommit fram till att de valda hedgefonderna lyckas med målsättningen att alstra en positiv avkastning oavsett börsens utveckling..

The aim of my work was, from the point of view from my respondents and literature, to create a picture of why so many highly educated people born abroad don't have an employment that coincides with their education.The question at issue was: How come highly educated people born abroad don't have an employment that coincides with their education from the native country?In my work, I carried out interviews with six highly educated people born abroad that moved to Sweden in the 1990's. In my results and my conclusion I started with the view of the respondents and the literature, linked together to some theories I have found fruitful for my understanding of the respondents' answers.The theoretical starting point for analysis of my work was the human capital theory, the theory of growth, the signal and filter theory and Habermas' theory.The result of my studies show that there are several factors that causes many highly educated people born abroad to have difficulties in getting an employment that coincides with their education. Such factors are weaknesses in the language, the lack of networks within one's profession and the fact that it takes a long time to complement the education..

Med företagets kapitalstruktur avses den mix av eget kapital och skulder som används för att finansiera företagets tillgångar. En faktor som anses påverka valet av kapitalstruktur är den typ av tillgångar som företaget har. En hög andel immateriella tillgångar är förknippade med en lägre skuldsättningsgrad. Syftet med denna uppsats är att undersöka om det finns ett samband mellan andelen bokförda immateriella tillgångar och skuldsättningsgraden hos svenska börsnoterade företag i IT-branschen. Ett delsyfte är undersöka om det finns något samband mellan affärsrisken samt företagens storlek och skuldsättningsgraden.