Bakgrund: För att avgöra huruvida aktieanalytiker som grupp betraktat tillför värde för investerare måste frågan ställas om det är lönsamt att följa analytikernas konsensusrekommendationer. Ett problem med att följa dessa är att rekommendationerna som utgör konsensus kan förbli oförändrade under långa perioder vilket innebär att de vanligtvis blir mindre informativa med tiden. Studier som istället utvärderar värdet av reviderade rekommendationer har visat att det kan vara mer lönsamt att följa analytiker när de ändrar uppfattning om en aktie.Syfte: Syftet med studien är att utvärdera revideringar av aktieanalytikers rekommendationer på den nordiska marknaden och att analysera investeringsstrategier baserade på dessa som tar hänsyn till transaktionskostnaders inverkan på avkastningen.Genomförande: De reviderade rekommendationerna har utvärderats kvantitativt med data från Inquiry Financial för perioden 2006 ? 2009. Vi konstruerar sex portföljer för varje studerad marknad, där de olika portföljerna består av upp- respektive nedgraderade aktier med olika innehavsperioder för att testa huruvida revideringarna kan sägas vara informativa.Resultat: Resultaten visar att reviderade rekommendationer är informativa på flera av de studerade marknaderna, där aktiekurser fortsätter att stiga för uppgraderingar och sjunka för nedgraderingar flera månader efter att revideringen har skett.

Holmen Skog, region Norrköping, is located in an area with good potential for backhauling because a large number of geographically scattered mills. However, despite these factors there are many difficulties preventing the realization of this potential. The purposes of this study were twofold. First, from a hauling contractor perspective, to calculate backhauling profits and suggest a profit sharing scheme. Second, to identify and quantify obstacles and possibilities for realization of backhauls.The study required the use of three different types of methods.

As a consequence of a turbulent financial market with recurring recessions, the Basel regime was developed, an institutional change with the purpose to create enhanced financial stability through increased capital requirements and increased scrutiny of internal procedures. The Basel regime is an often recurring element in social debates where various aspects are discussed, one of which is whether it maintains its purpose to secure financial stability or whether it is cost effective, and if not, who gets affected by these potential costs.The majority of previously conducted research within this area agrees with the opinion that changes in the regulatory framework within the financial markets, such as the Basel regime, has led to reduced risk of bankruptcy for the banks which has contributed to increased global financial stability. However, research illustrates that these types of changes in the regulatory framework impose a financial burden leading to contradictions in the division of these costs between costumers and shareholders. This dissertation has been conducted from a shareholders perspective, out of which the study ?s three hypothesis has been created from.The data in this study is built upon the stock price from the three largest available banks? shares (based on total assets), in the 26 countries which are represented in the Basel committee from (2007) to (2013).

AbstractThis bachelor?s thesis at the Department of Production Engineering at the Royal Institute of Technology in Stockholm deals with the subject of automated metrology. The degree of automation of tasks within production has been a growing trend but the measurement of quality has not followed the same trend. The main thesis follows:What incentives are there to automate the measurement of quality in production?What factors are crucial and why are not all metrology automated?The thesis comes along with a number of sub-queries and delimitations.The working method includes both theoretical and empirical studies.

Purpose/Aim: The purpose of this thesis is to define and analyse how Swedish record companies work with digital musical content distributors. A more narrow aim is to show how the record companies and with the digital musical content distributors iTunes Music Store and Spotify create incentives for consumer?s to use legal digital music channels through the Internet. To further circle the core of the problem following questions have been asked: How does the record companies provide iTunes Music Store and Spotify with digital content and what is done by the record companies to retain control over the material? How do the record companies view digital musical sales and what incentives are given to consumers to buy music digitally? Finally, What position of power do iTunes Music Store and Spotify have on the digital content arena?Material/Method: The data collected for this thesis is retrieved through personal interviews with representatives from three of the four major record companies Universal Music, Warner Music and EMI and their Swedish branches.Main results: The consumer?s access to digital content through iTunes Music Store and Spotify is of the utmost importance and is a prerequisite.

I modern tid, andra världskriget och framåt, har finansanalytikerns roll vuxit markant och dess inverkan på börsen diskuteras numera flitigt. Forskning har bedrivits flitigt utomlands om hur dem arbetar inom yrket men materialet I Sverige är dessvärre väldigt tunt. Det finns en studie från 1992 av Lars Olbert där han kartlägger svenska finansanalytikers informationsanvändning och vilka värderingsmodeller som används i praktiken och inte bara i teorin. Denna kartläggning skulle vara intressant, och releveant, att uppdatera. Därav denna studie.Syftet med denna studie är att undersöka vilken information och värderingsmodeller som svenska finansanalytiker använder vid företagsvärdering 2011 samt att kartlägga om det finns skillnader i informationsanvändning mellan 1992 och 2011.Studien utgår ifrån en kvantitativ metod där empirin samlades in genom en webenkät.

With new energy directives in place, the Swedish Social Service (SSS) stands beforethe challenge how to reduce the energy demand in its locales. It is a complex matter,as the locales are rented from various property owners and it becomes a question ofhow to reduce the operational electricity and influence the property owners to workmore with energy efficiency. This thesis takes a balanced research approach in threeparts. Firstly a qualitative part in form of interviews with personnel at the SSS and itsproperty owners, secondly a quantitative part of descriptive nature in form of energystatistics and thirdly a literature review of Energy Management (EM) Supply ChainManagement(SCM), Green Supply Chain Management(GSCM) and EnviromentalPerformance Indicators (EPI). This in order to be able to give normativerecommendations of how the SSS should act to reduce its energy consumption in itslocales and provide new insights on how EM, SCM, GSCM and EPI can be applied ineffect.

Purpose  The purpose of this paper is from a consumer perspective analysis whether or not blogs are affecting a customer?s purchase behaviour to a larger extent compared to traditional marketing methods through TV commercials. Additionally, within the scope of this try to identify the type of consumers that are more influenced to a purchase decision by blog contents compared to others.Methods Through a quantitative approach this study will examine the effectiveness of advertising in blogs. A survey was used in order to collect data where the respondents corresponded to the population in Sweden in the ages 15-79. Initially the size of the blog audience was estimated and thereafter it was examined how many of these that were affected towards a purchase decision by blogs.

 Level:                                 Master thesis in business administration, 15 creditsDate of seminar:                2009-05-29Title:                                  Stick to your knitting ? Outsourcing of the economic function in some small private limited companies in VästeråsAuthors:                             Johanna Eriksson 1982johanna.erik@gmail.comSandra Hansson 1982shn04005@gmail.comTutor:                                 Leif CarlssonPurpose:                             From a company perspective describe why the chosen companies in Västerås decided to either outsource or to have their economic function internally, define how the outsourcing process looks like and examine how the companies that have chosen to outsource have experienced their outsourcing situation. Further, we wish to contribute with advice for companies that are considering the option of outsourcing their economic function.Method:                             An intensive study of existing literature and a pre-study were conducted in order to create a framework for the thesis. The pre-study was conducted with one business counselor and two suppliers of economic services and resulted in local practical examples that supplemented the found literature. The main research consisted of semi-structured personal interviews among twelve companies in different sizes in Västerås.

Different techniques for precision agriculture have been available during the last decade. Some of them are more widely used than others. The main purpose of this thesis was to investigate the different attitudes to precision agriculture that exists among farmers and advisors in Sweden. Eight advisors and sixteen farmers were asked for their opinion of a number of specific techniques for precision agriculture, such as yield-mapping, precision liming, the Yara Nitrogen Sensor and site-specific fertilization with phosphorous and potassium. They were also asked to describe the way in which the counselling in Swedish agriculture is used and also about it's importance for the adaptation of new techniques. The high costs are mentioned to be one of the most important reasons why precision agriculture hasn't been more widely spread. Several farmers refer to their farms as too small to bear the costs that come with the techniques. The individual interest for technique among the potential users plays an important role.

I Sverige är trakthyggesbruk med kalhuggning det dominerande skötselsystemetmen intresset för kalhyggesfritt skogsbruk har ökat de senaste åren. Alternativentill kalavverkning är omdiskuterade och kritiseras ofta för att inte vara lönsamma.Målet med detta examensarbete är att analysera ett långtidsförsök med olikaskogsskötselsystem och att diskutera eventuella produktionsskillnader. De fem skötselåtgärdersom undersöktes var 1) kalavverkning med plantering av gran och tall,2) naturlig föryngring under fröträd, 3) blädningsbruk, 4) dimensionsavverkningoch 5) orörd skog (referensyta). Fältförsöket ligger på Siljansfors försökspark iDalarna och anlades 1923. Alla försöksytor har en areal av 1 ha.

Purpose: This study deals with warehouse management with an emphasis on vertical lift modules (VLM). The aim is to examine the effect of the implementation of VLM on a business's warehouse management. In order to obtain a result, the study has been based on the following questions:? How was the warehouse management designed before the implementation of VLM?? How is warehouse management designed after the implementation of VLM?Method: To be able to answer these questions, interviews with ten users of VLM performed. All users usually lift systems from the same manufacturer.

The Transport division is responsible for the internal transports on Sandvik MaterialTechnology AB. At the moment there is no clear picture of how the straddle carriers aremoving at the division Primary Products and if it is working in a satisfying way. It isimportant to see the whole picture of the transportation flow so improvements can be made.The purpose of this essay is to survey and analyse the truck flow in a Lean Productionperspective. The essay is delimited to only include straddle carriers transportation ways in thePrimary Products division. To survey the truck flow we have used a method called Walkthrough.This means that we have walked thorough the whole production flow andinterviewed some of the employed on the way to get the necessary information.

Syfte: Syftet med denna systematiska ?versikt ?r att unders?ka om medelhavskost (MD) p?verkar graden av depression hos vuxna personer med depression. Metod: Litteraturs?kningen genomf?rdes i databaserna PubMed och Scopus i januari 2023 efter randomiserade kontrollerade studier (RCT). S?kningen utgick fr?n tre block, d?r ett block innefattade depression, det andra blocket innefattade MD och det tredje blocket var RCT. Inkluderad population var vuxna (18?65 ?r gamla) m?n och kvinnor med kliniskt diagnostiserad depression eller sj?lvrapporterad depression de senaste tv? m?naderna eller l?ngre.

Background. Anesthetic-related death in small animal anesthesia is about ten times more common than in human anesthesia. Recent research identifies the early postoperative period as particularly risky and highlights the need for regular and careful monitoring of the veterinary patient during this period. Objective. The aims of this study were to investigate whether there are standard procedures in terms of regulated routine patient observations and record-keeping during the early postoperative period at Swedish veterinary clinics, and if there are any guidelines for monitoring the veterinary patient during recovery. Methods. A small survey including ten Swedish veterinary clinics was carried out as well as a literature review. Results.