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.

Today all private corporations are obligated by statutory audit. The government of Sweden appointed an investigation to conclude if the audit should be statutory or not. The investigator presented on the third of April 2008 a report (SOU 2008:32) that suggests abolishment of the statutory audit for approximately 97 % of all private corporations in Sweden. This will result in certain effects on the banks credit rating because of the fact that the banks trust the audited accounts to have been audited by an independent audit.The most important in the banks credit rating are: personal judgement, business concept, business plan and repayment ability. The banks also use the private corporations audited accounts in its credit rating.We conducted a case study by interviewing four bank officials in different banks in Skövde and Tibro.

The integration policy in Sweden has received criticism for being disintegrating due to the structure of division between those that integrate and those who are to be integrated, a division between ?us? and ?them?. In 2010 the reform Act on introduction activities for certain newly arrived immigrants (2010:197), was carried out to facilitate the integration of newly arrived immigrants on the labor market. The purpose of this thesis is to study power and discrimination structures within the reform by applying an intersectional theoretical framework. Intersectionality is based on the notion that different forms of discrimination such as gender, ethnicity, class, sexual orientation etc.

Abstract This degree project examines how much carbon dioxide that emits during the construction phase of a road project. This is to make it possible to compare how the amount of carbon dioxide differentiates between traditional road construction and Swepave construction, which is PEAB?s alternative way to design roads. To make the comparison a calculation tool has been produced. To compare the amount of carbon dioxide emissions a reference project was needed.

Dagligvaruhandeln befinner sig i en hård konkurrenssituation. Det gäller att locka konsumenter till kedjornas butiker, och framförallt få dem att bli trogna kunder. Detta har lett till att livsmedelskedjorna antagit ett antal strategier för att stärka konkurrensförmågan. En av dessa är EMV, Egna Märkesvaror. Detta är produkter som dagligvarukedjorna säljer under eget varumärke, men inte tillverkar själva.

Iron deficiency is one of the most frequent micronutrient deficiencies around the world. Low iron bioavailability simultaneously with a high iron requirement is a high risk factor for developing iron deficiency. Probiotics are microorganisms that confer a health benefit on the host. Prebiotics are oligosaccharides which provide a health benefit on the host due to a positive modulation of the microflora in the gut. The aim of this paper is to evaluate if there is a connection between pro-and/or prebiotics and iron bioavailability.

Auditing demands knowledge in many diverse areas. To be able to provide all this knowledge it is necessary for the auditor to have access to persons with special skills. Through these contacts the auditor builds up a business network that brings support in the daily work. Our purpose with this study is to find out how auditor?s network in big auditing firms is organized and to show how they use their network.

Talented people are recognised as being the most important corporate resource over the next twenty years and a competitive compensation system is an important tool in attracting and retaining talent. Traditional pay systems are recognised as being neither cost effective nor motivating people to do more. Often these systems do not contribute to strategic objectives. This study outlines what constitutes an intelligent remuneration system that will enhance the mind value added by knowledge workers, reward knowledge creation, and contribute to organisational strategies..

The aim of this study was to examine if performance-based self-esteem, personality (Type A), perceived stress, age and gender predict the value of own or others life-stress (VLS). The aim was also to examine whether the variables were correlated significantly with each other. The investigation was conducted in a town in the mid-south of Sweden. The instrument consisted of two forms where the first measured Type A personality and the second tapped perform-ance-based self-esteem, perceived stress and the level of life-stress. The results showed that the level of life-stress could explain, on the basis of the predictors, performance-based self-esteem, personality (Type A), perceived stress, age and gender.

The stakeholders for requirements elicitation need to be identified at an early stage and their knowledge is the basis for what is to become a requirements specification. Just because a stakeholder holds a lot of expertise and knowledge it does not mean that the stakeholder can communicate the knowledge in a clear way. Validation of knowledge means that knowledge is valued and recognized in a structured way. People and organizations can evolve by exchanging knowledge, experience and skills.  The purpose of this study is to increase the understanding of knowledge management between requirement elicitation and external stakeholders.

Media often discusses school, teachers and students. These discussions are often based on an adult perspective and students' views on the subject are not enhanced. Therefore, this paper intends to examine students' views on what they think makes a good teacher. Previous research shows that a good teacher can create the conditions for good learning based on the needs of students, and this is therefore important to investigate. The theoretical basis for this essay is the definition of an authentic teacher that which in this essay will be discussed from the point of view of Fibaek Laursen (2004).

The value investing philosophy, which can be traced at least to the teaching of Graham and Dodd in the 1930?s, entails identifying and investing in potentially under valued stocks with a potential for extraordinary returns. The focus of this thesis is to identify patterns and characteristics in financial accounting data preceding creation of shareholder value. The authors of this thesis utilize a multivariate discriminant analysis in order to identify indicators of value creation and subsequent extraordinary returns in value stocks. A discriminant function is derived which successfully identifies which value stocks will eventually become growth stocks.

Previous studies shows that high-intensity aphasia interventiongives better results than intervention that is less intense. This study evaluateda working model at a hospital in Gothenburg which involve related personsin intervention. The model prescribes daily training in the home. The caseseries design study investigated the effect of intervention on auditorycomprehension, impact on participation and examined how the relatedperson judged that communication was affected. Four participants withsevere aphasia received intervention for 16 weeks, 8 of which includedintensive training at home and at the clinic, while 8 weeks only includedclinical intervention.

The aim of the report is to develop a new design proposal for an existingsenior high school building in Skärholmens Center, Stockholm. Theschoolhouse is a result of the extensive residential project during theperiod between the years 1965-75 in our large cities peripheral and holdsanonymousand "gray face" that has characterized many houses from thesame era. Over the years, the number of students steadily declined andthe reason lies partly in the school's physical environment which cancertainly be regarded as substandard. This despite the fact that it islocated right next to Sweden´s largest trading block. A thorough analysisof the school building and the ambient area has been made incombination with a continuous dialogue with students and staff at theschool.

Women ledaers and profitability, is there a correlation? Earlier research show different outcome on the correlation between women leaders and profitability. A Swedish consultant firm, Caran has a belief that more women leaders would create more financial profit, we ask us if that is the true situation. Using two different IC measurement methods we have shown the difficulties in calculate intagible resources, which methods that can/ can not be used and if women leders create financial value. We found the women leaders in Caran to add more value per dollar spent on the woman leaders than the value added per dollar spent on men leaders.