The shareholder is supposed to be indifferent if one share costs 100 SEK, or 10 shares cost 10 SEK each. In an efficient market, shares should be valued directly to new expectations as a result of the announcement of the reverse split. We investigate whether abnormal returns incur surrounding reverse split and if owner structure change.One reason for the reverse share split is that most companies have plans to imple-ment other company?s specific events in order to survive rather than to change the price range to a more attractive level. We found a negative return in the ex-day at 8,1 per cent.

The information technique is developing at a fast pace and almost all new technique is being welcomed with opened arms. The newest on the market is the tablet device, it´s a device used for surfing the web, sending email, watching movies and playing games. It is now also being used in some schools for educational purposes. My research goal has been to find out how the teachers feel about using the tablet device for educational purposes. I have conducted interviews to find the answers to my questions.

A paper to analyse how the FAR and SRS associations in Sweden look upon the upcoming changes in the auditbusiness and how this may come to change the formal requirements when graduating auditors..

Problem: Should the european competition law be used as a integrationfriendly tool? Purpose: The purpose of this thesis is to analyse wheather europena competition law should be govenrned by the aim of integrating the european market. Method: A traditional swedish law method har been used. Result: My conclusion is that marketintegration in itself should not be the only aim when applying european competition law..

This essay intends to investigate the view on freedom of speech in Sweden. The expanding of the hate crime law rises the question if there is a current changing view on freedom of speech. By comparing motions concerning an expanding of the hate crime law from different periods, I am able to conclude if and how the view on the term freedom of speech has taken place. This is done in a descriptive analysis of terms, where the different values and arguments for a change is compared. The material is taken from the period 1991-1993 and 2000-2001.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

According to the curriculum for primary schools, pre-school and after-school Lgr11 says that students should experience different feelings and moods using different forms of expression including drama (Lgr11 2011:10). The purpose of this study was to examine how educational drama is used in three elementary schools and for what purpose in teaching. The aim was also to examine the four teachers' perceptions of what educational drama means to them.I have used a qualitative approach with interviews and contacted four teachers from three different schools to get different information for my study. Three of them were educated teachers and one of them was an actor. The information provided in the interviews was analyzed using educational drama theory and previous research. The interviews with the teachers and the actor showed the use of different methods of educational drama in education.

The purpose of the essay Multi criteria analysis of potential conflicts concerning land use planning - natural stone mining in Lysekil municipal is to study possibilities and limitations in GIS based multi criteria analysis as a tool for land use planning. How GIS based multi criteria analysis can be implemented to localize potential conflict areas between natural stone mining and other land use activities and what advantages and disadvantages the method holds are the main issues of this study. The essay studies these questions through a case study, concerning the geographical area of Lysekil municipal in western Sweden and problematizes the interest of natural stone mining in relation to other land use interests. A literature study was carried through, concerning multi criteria analysis and planning. After collecting and processing of data the multi criteria analysis could be implemented in the ArcGIS tool Weighted Sum.

Introduction:Corporate limits becoming more diffuse due to the globalization taking place and requirements for analytical strategies are becoming more fundamental parts of organizations. Business Intelligence systems are hot and not without reason, today's world is spinning faster and with a flow of information that is constantly increasing Business Intelligence promises to introduce a support that will render a better decision-making, something that everyone wants.Problem Discussion:The local government business has today demands from the Swedish School-inspection to analyze and create adequate target images to the school and students meet curriculum goals and guidelines. Therefore, local government activities has increasingly begun to implement Business Intelligence tools, with the purpose to facilitate strategic and operational decisions were the result plays an increasing role in today's society.Purpose:This study evaluates how the analysis tool Qlikview fulfills the function of monitoring and controlling the improved student achievement in public schools.Method:The evaluation has been conducted qualitative interviews with staffs that have leadership positions in each municipality and management and possess a deep knowledge of the analysis tool and its processes.Conclusion:The evaluation has shown positive effects on the monitoring and control of student performance through better control of school operations..

GE Healthcare wants to investigate whether additive manufacturing would be an alternative method in their workshops in the Umea? plant. Additive manufacturing is called 3D printing in everyday language and manufactures details by building them up layer by layer in an automated machine. The purpose of this work is therefore to investigate how mature additive manufacturing methods are and how they could be used at GE.The work has been divided into three parts. The first section investigates how additive manufacturing would work in the production workshop at GE.

The main aim of this master thesis was to see the process of an interactive online reference service from idea to final product. The reference service we have studied is developed and used by the Library of the National Institute for Working Life in Stockholm, Sweden and goes by the name phibi. Our goal was to review the whole realization process from the reasons why a service like this was created, how the service was introduced and implemented inside the organisation and finally what the result and consequences were for both the library staff and for the users of the service. Phibi is designed to be a tool that fosters communication between the library staff and the remote users where the users get the opportunity to be helped with their questions by the library staff although they are not physically present in the library. To understand the process we conducted a case study with 11 interviews of the library staff, the superior and the initiator to phibi.

There have been, in some rare cases, difficulties with clamping of inserts with U-holesin their tool holder. According to the complaints, the inserts could not be properlyclamped or could fracture when clamped. A study has shown that variations inclamping behaviour are mainly depending by the position of the screw hole in the toolholder and the centering of the screw hole in the insert.The focus of this project has been the centering of screw hole in insert. It has beenshown that the screw holes are not always enough centered in the insert. Theproblem may occur after a certain step in the production, i.e.

With a strong company culture an organisation has relationships with their clients on an organizational level rather than on an individual. This simplifies the ability to change team members in order to enforce creativity and keep clients on a long-term basis. In turn the final product/service improves, which creates long-term relationships. Additionally, relationships on a personal level due to social activities helps Solberg detect early warnings-signs of eventual dissatisfaction from the client?s point of view.

Introduction: In Skaraborg, a standardized dialogue is being held since 2005 about dietand physical activity, during the 1,5- and 3-years health control at the Child Health Carecentre (CHCC). The aim of the dialogue is to prevent overweight and obesity amongchildren. Aim: The aim of this study is to examine the parents? experience of thisdialogue, and what they perceive that the dialogue has contributed with after sixmonths. Methods: Qualitative collection of data through 11 interviews heldimmediately after the dialogue, in addition to five telephone interviews conducted six toeight months after the dialogue.

In September 2008, a proposition to limit auditors? liability for statutory audit was launched by a Swedish Government official report. Auditors? legal liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature study method, this paper aims at discovering how the proposed change in legal liability affects the legitimacy of auditors in Sweden.