This thesis examines underpricing and the long run performance of IPO firms on the Swedish equity market during 1994-2010. We further investigate whether any correlation exist between underpricing and post-IPO performance during 36 months. We use a sample of 80 IPO firms. To examine the aftermarket performance we compare total return of each firm with a matching industry index. In order to strengthen our analysis, we run a second test, comparing actual return for each firm with expected return, adjusted for firm specific risk.

Background: During the last decades patient satisfaction has become an important measurement of quality in psychiatric care. However the patients are seldom asked to evaluate the treatments.Objectives: The aim is to determine which factors the outpatients regard as beneficial in their psychiatric treatment. The purpose is explorative. During the study another purpose developed; to present research on the importance of the relationship between the caretaker and the caregiver for the outcome.Method: 30 persons were interviewed about what they found helpful in psychiatric treatment. The interviews were open using Grounded Theory as methodological input.Result: The most prominent topic was the quality of the relationship between the caregiver and the caretaker.

It is important for every store to have a good financial performance which can be affected by the average purchase and the number of customers in the store. Customers shopping experience can affect both of these factors and therefore it is important for retailers to know about how an in-store environment can affect this experience. The purpose of this study is to give retailers an indication of the importance of consumers' shopping experience and how this may affect the store's financial performance. To study this subject an in-store survey was conducted in four grocery stores in Stockholm where a total of 320 consumers answered a total of 41 questions about their shopping experience. By sales data it was possible to conduct a statistical analysis to see which variables regarding consumers shopping experience influenced the average purchase.

Fjärrvärmen utgör idag ungefär 12 % (48 TWh) av Sveriges totala energianvändning. Starka argument att använda fjärrvärme för att tillgodose bostäders och lokalers värmebehov är möjligheten att använda olika bränslen av skiftande pris och kvalitet, den goda verkningsgraden en centraliserad värmeanläggning erhåller samt fördelen med att kombinera produktionen av el och värme.Halmstad energi och miljö (HEM), förser Halmstad och närområdet med fjärrvärme och total mängd producerad energi uppgick 2009 till 596 GWh. Avfall och biobränsle utgör den största produktionsandelen men även industriell spillvärme samt mindre mängder olja och naturgas används för att framställa värme.Konkurrenssituationen för fjärrvärme är på många orter i det närmsta monopolistisk där en stor aktör äger hela marknaden. Det är viktigt att förbättra fjärrvärmesystemet för att i framtiden behålla dess konkurrenskraft. Följande rapport utreder och beskriver åtgärder för att göra ett redan befintligt fjärrvärmesystem mer effektivt.Utifrån möten med personal på HEM har tio punkter presenterats, vilka utvärderar olika delmoment i Halmstads fjärrvärmesystem.

The aim of this paper is to analyze aid, grouped into sectors, and its effect on growth in developing countries, to find out which type of aid has had the most positive effect on growth. We compiled a regression analysis based on panel data over 81 developing countries from 1975-1999. In our first regression we considered and group countries by institutional quality, in the other we considered and group countries after regional differences. As a measure on institutional quality we used the KKZ-index. The principal aim of this paper was to find out what kind of aid is the most efficient in its influence on growth in LDC?s.

In the farrowing pens the amount of bedding material and the quality of the concrete floor has a huge impact on both the sow and the piglets. In this study imbedding of rubber flooring on the solid area in the farrowing pen was used to see if it had any effects on the sows lying behaviour when compared to concrete. Another important aspect was to evaluate if the rubber floorings had a high enough durability to resist the normal wear in a farrowing pen. Concrete flooring is assumed to have a higher thermally conductive effect then rubber which can affect the sow?s chance to cool down.

Background:Chronic heart failure (CHF) is a complex clinical condition. The higher survival rate after heart attack and other heart diseases, plus aging population, has led to more CHF patients. Symptoms can have negative impact on exercise capacity, ability to perform activities of daily living and quality of life. Heart failure clinics have been established to help better quality of life. Helping to stabilize and maintain patients´ health can reduce the need of hospital admission.

SammanfattningSegerström Automotive tillverkar plåtkomponenter till kunder som Scania, Stiga och Volvo. Företaget befinner sig i en expansiv fas, men konkurrensen på marknaden är hård och kraven på god kvalitet höga. Företaget är kvalitets- och miljöcertifierat. Som del i förbättrings- och kvalitetsarbetet har en nystart av verksamhetens produktionssystem, SAPS (Segerström Automotive Production System), skett. Ett av företagets mål för de närmsta åren är att minska antalet externa reklamationer.

The purpose of this masters thesis is to find out if public libraries provide new age materials or not. My research is done using the point of view of the library users. Do they think libraries hold a sufficient amount of new age literature and do the users find this literature of good quality? To find an answer to this question, interviews have been made with a number of library users interested in new age related issues. Interviews have also been made with librarians, to get their point of view on this rather controversial subject.

There are various arguments for using total mixed rations (TMR) or not. Cows can easily become fat and thus poorly utilize the feed while it can be stated that TMR also has a positive effect on cows? health and wellbeing as the rumen environment is more constant than when separate feeding is applied. Studies do show that that especially low yielding cows kept in groups get fatter when fed TMR. The overfeeding implicates higher feeding costs. This study included 10 herds where 5 had TMR and 5 hade separate feeding of forage and concentrates.

Fibromyalgia is a chronic pain disorder. It affects muscles and connective tissue. It's a very complex disorder that has no adequate treatment or cure. The research has progressed but there are still some questions to be answered. Quality of life for these patients is decreased and leads to suffering.

High levels of ammonia in grass silage have been up for discussion by Swedish advisers. One reason is that it is more difficult for the rumen-microbes to utilise high levels of ammonia. A low level of ammonia is also good because if the cattle can use more of the protein in the silage, they don?t need so much protein concentrate. That is very good for the economy at the farm, and it is also good for the environmental problems caused by high levels of ammonia. In this project, 24 samples of silage have been taken at 20 different farms in the south west of Sweden.

Syftet med detta examensarbete var att undersöka vilka faktorer som påverkat acceptansen hos användare, inom den kommunala verksamheten, vid införande av ett datoriserat system. Med acceptans menas att användarna ska kunna utföra sina arbetsuppgifter på ett bra och lätt sätt. Studien har gjorts utifrån användarnas perspektiv.Genom att genomföra en intervjuundersökning på ett flertal kommuner där användarna använder systemet Vabas/Duf, har undersökts hur användarnas upplevda acceptans påverkas av faktorerna delaktighet, användbarhet och lättanvändhet, vid införande av ett datoriserat system. Delaktigheten vid införandet av ett system innefattar även information och utbildning.Resultatet från undersökningen visade att delaktigheten ökade användarnas acceptans. Ingen avgörande slutsats kunde däremot dras mellan acceptans och faktorerna användbarhet och lättanvändhet, då resultatet från de båda grupperna inte visade någon märkbar skillnad..

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

This report will detail the participator view of partnering in Kvarteret Frodeparken. Kvarteret Frodeparken is a new construction project being jointly delivered by Skanska Sverige AB and Uppsalahem AB. The report will focus on the comparison between the participators view of partnering with an emphasis on common partnering goals. The report will also focus on the economical benefits, the time benefits and the social environment benefits you can find in partnering.The principals of partnering are; participants together make the common goals for the projects, make ice breaking activities to improve stakeholder engagement and working with an open economy to find the profitable choice for the project. With a combination of the three principals the team together decide the best solution for the project.