The importance of human capital in firm valuation is something Huang and Wang points out in there paper from 2008. We expand Ohlson?s valuation model (1995) in line with Huang and Wang (2008) to enhance a market value that includes proxies for human capital. By using human capital based market value and one of Francis, Nanda and Olsson?s (2008) version of earnings quality, we create a value table which aim to sort for undervalued and overvalued companies during the  economic upswing of 2003 to 2007 in the human capital line of business.

The aim of our thesis was to describe how the connection between co-dependent relatives and the alcohol-dependent influences the family into changes in their teamwork.Our purpose was also to answer the following questions: How is it living with an alcoholic? Are there any differences in how men and women feel and behave in their relationship with an alcoholic? Are factors like cultural belonging, genre or social class important for how the co-dependent relatives feels and behaves and handle their co-dependency?To answer these questions we made twelve thematic qualitative interviews with six adult children to alcoholics and six people married to alcoholics. We compared the results of these interviews with earlier research. We also applied System Theory and Goffman's Role Theory, as well as Bourdieu´s Capital and Habitus concept.We believe that co-dependency is a family divergence that is very similar to family disease, but that a change in attitude can trigger recovery. According to the interviews many spouses stand by their alcoholic husbands and do actions that perpetuate the alcoholic dependence and thereby hold back any recovery.

This paper will answer which factors are important for the business relation between a small Swedish import company and a Chinese contractor. The problem is based partly in theories that points to cultural and organizational differences between Sweden and China, and partly in current examples from Swedish companies. The relevant data has been collected by interviews with three small Swedish companies that are currently using Chinese contractors.The result is that the differences between the countries and organizations exist, but that they do not interfere with the inter-company relations. The conclusion is that our result contradictsthe established theories in the field, and that a more comprehensive investigation is warranted..

This study sets out to investigate the social significance and political use of three historical places, from the theoretical starting points of landscape, objects, society and rituals. The Teutoburger Forest in North Germany has had an international effect, being a german national icon during the reformation and through two world wars, Old Uppsala is a place of great importance for the creation and reproduction of Swedish national identity during several hundred years, and Eketorp ring fort on Öland in Sweden is of more regional importance. All these places have been used for social and political reasons through history. History can be used in a constructive or a destructive way. This study stresses the importance of a critical scientific tradition..

The purpose of this master thesis is to present a model that illuminates the important factors when deriving technical information from market data within a company. For companies to be able to become and stay competitive in the market, product quality is an important factor. Whilst good product quality leads to customer satisfaction and loyalty, lack of quality brings costs in service and replacements. To improve product quality, the developers need information and knowledge about what quality issues affect existing products. Most companies gather data from market about known issues, but in order eliminate known quality issues in new products; this data has to be transformed into information and knowledge.

How does music teacher work in class with traditions in the school's world?I sent out 53 questionnaires to music teacher that works with music in class, in order to find out what the school learn the students about our traditions. When I put together the questionnaires and the background material, I come among other thing until that three fourth dividing off the examined the music teachers do not appear to leave off some folded contained Lucia- and the Christmas tradition. Those music teachers who replied on the questionnaire seem not to notice the immigrant?s traditions.In this exam work has I also overall and put together background materials, as among other things points on the value of traditions.

This study is generated from a European Union project founded Barcelona, Spain and contents a questionnaire that is the same in the different studies, but with different questions or thesis in each of them. Our question is if there is an identity creation in the meeting with other people and if so, how that identity creation is constructed. The identity-creation-meeting in the study is a fictive love relation story. Two high school classes in the Stockholm area have participated in the inquiries.The work of Bjerrum-Nielsen & Rudberg (1991) shows that the two sexes differ in their opinion about what is desired in a relationship. The result of our study points out that both young men and women mostly prefers the same qualities in a relation in spite of that gender socialisation directs the informants towards stereotypical roles.

This master?s thesis report is a summary of the analysis performed together with ITAB Shop Concept located in Jönköping, Sweden. As a last element of the Master?s program at the School of Engineering, this 20 point level D thesis project has been the final work to bring my education to an end.ITAB Shop Concept expressed an aspiration that the Shop Counter Program B10/B11 should undergo an analysis to point out and possibly lead to improvement.Through interviews and data collection proposals for possible improvements has been drawn up and the analysis points out current deficiencies. By following the idea generation, proposals to solutions for every individual problem is presented.

AbstractThis thesis explores how secondary schoolteachers in Swedish, prioritise from the Swedish language history materials. The study includes interviews with two Swedish teachers and inquiries with students in two classes at the social science programme (third year). The student literature that is used has been analysed and the teaching is compared with the Swedish central teaching plan. The results show that the students are weak in placing language at different historical time periods and make conclusions of this. The results from both the inquiries and teaching contents disclose a general weakness as it comes to Swedish language history.

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..

The essay aims to show n interpretation of Vampyr and Ordet; seen from a viewpoint Kierkegaards christian existentialism can enhance the understanding of mentioned movies. Central notions from Ks philosophy are explained and then the author points to examples of how this corresponds with the essence of the two movies.The argumentation is based on Ks thoughts on faith and human existence. Other theories concerning Dreyers movies, and to some extent his background, is also discussed.Finally the author concludes that he was right in his hypothesis: that it is possible to show an influence from Kierkegaards christian, existentialistic thoughts in the two movies.Moreover the author thinks that the chosen perspective works as a complement to other written material on the movies and that other writers on the subject have some problems summing up the contents of the movies from their different perspectives.The final conclusion is thus that an interpretation of the movies from a Kierkegaardian viewpoint increases the understanding of the same movies.

The essay aims to show n interpretation of Vampyr and Ordet; seen from a viewpoint Kierkegaards christian existentialism can enhance the understanding of mentioned movies. Central notions from Ks philosophy are explained and then the author points to examples of how this corresponds with the essence of the two movies.The argumentation is based on Ks thoughts on faith and human existence. Other theories concerning Dreyers movies, and to some extent his background, is also discussed.Finally the author concludes that he was right in his hypothesis: that it is possible to show an influence from Kierkegaards christian, existentialistic thoughts in the two movies.Moreover the author thinks that the chosen perspective works as a complement to other written material on the movies and that other writers on the subject have some problems summing up the contents of the movies from their different perspectives.The final conclusion is thus that an interpretation of the movies from a Kierkegaardian viewpoint increases the understanding of the same movies..

Storing kinetic energy in a flywheel allows for more efficient driving of electricvehicles. Research in this area is in progress at Uppsala University, where a flywheelwith magnetic bearings encased in a vacuum chamber is being constructed. To makethis possible methods for measuring the current through the electromagnets in thebearings and temperatures in the flywheel need to be developed. This has been thepurpose of this report. The current measurement resulted in a resistive method, andthe implementation of eight measurement circuits in the system.

Att införa ett nytt produktionssystem är ett stort projekt som påverkar arbetssättet för en stor del av de anställda i ett företag. Detta gör att det finns många ytor där problem kan uppstå och viljor kollidera. Stora förändringar kan riva upp invanda mönster och bryta mot den nuvarande kulturen i organisationen och därigenom skapa osäkerhet och ovilja gentemot förändringen.Denna rapport är tänkt att fungera som ett stöd för BT och Siemens i deras arbete med att införa nya, lean-baserade produktionssystem genom att försöka finna de kulturella hänsynstaganden som måste tas för att implementeringen av dessa ska bli framgångsrik. Specifikt syftar rapporten till att undersöka varför vissa människor är positiva till lean och varför vissa är kritiska. Vilka aspekter är det som folk finner attraktiva respektive mindre attraktiva?Resultaten av undersökningen visar på att medarbetarna finner grundläggande drag inom lean, såsom ständiga förbättringar samt medarbetarnas möjlighet att själva vara med och påverka, som positiva.

Adam Smith?s economic theory is often subject to criticism, in which it is claimed to be inherently inconsistent. Recently, criticism from well-known scholars has arisen claiming Smith should be characterized a labor value theorist anticipating Karl Marx. This study seeks to analyze whether such criticism is legitimate. Firstly, the economic theory of Smith is discussed in terms of consistency, and secondly, a number of typical and main points of the critique, from the most influential of his contemporary critics, are lifted up and analyzed.