Substansvärde - ett bolags tillgångar minus skulder, används ofta vid värdering av fastighetsbolag för att avgöra om de är över- eller undervärderade. Fastighetsbolag kan antingen handlas till en substansrabatt eller en substanspremie, vilket visar förhållandet mellan bolagets börsvärde och substansvärde. Storleken på dessa tenderar att variera både över tid och mellan bolag, vilket länge har fångat intresset från både akademiker och investerare. Denna studie syftar att förklara denna variation genom att undersöka två alternativa förklaringar. Den ena baseras på rationella förklaringsvariabler och den andra på icke-rationella förklaringsvariabler.

Konkurrensen i tillverkningsfo?retag o?kar sta?ndigt och detta medfo?r att det sta?lls ha?rda krav pa? produktkvalitet och fo?rma?gan att leverera produkter i tid. Fo?r att fo?retag ska kunna na? upp till dessa ma?l kra?vs utveckling och sta?ndiga fo?rba?ttringar i takt med den va?xande marknaden. Detta uppna?s pa? olika sa?tt men ett vanligt sa?tt a?r att arbeta med fo?rba?ttringsmetodiker.

The changes in the Swedish meat- and meat processing industry have been substantial in recent years. These changes will alter the business environment for many companies. In order to be prepared to face new threats and new opportunities, companies should be actively working on these issues. Risk awareness and by developing of risk management strategies companies can act quickly and effectively when the conditions changes. The objective of this study is to analyse whether and why companies in the Swedish meat- and meat processing industry use various forms of risk management strategies.

The aim of this Master?s thesis is to examine how gender is described in some of the most popular children?s picture books in year 2007 and 2008. The theory used is based on Berger?s and Luckmann?s theory about Social construction, Bjerrum Nielsen?s and Rudberg?s theory about Gender socialization, Gens? theory How girls becomes women and boys becomes men and Hirdman?s theory about Gender contracts. The method used is an analysis of ideal types.

Since 2007 the American sitcom the Big Bang Theory has spread throughout the world. With its twenty million watchers it is one of the most popular sitcoms of our time. The starting point for this essay is that the humourus series with the more or less geeky main characters is more than just entertainment - it is a part of the mediatization of religion. This means that media is affecting the recipients? view on religion in general and the personal religion.

Title: Theory and Practice: A study of Swedish Research on the Internationalization in Swedish Business and its Relevance to Practice´s, according to The Camber of Commers, Swedish Trade Council and researchers.Main issue: Within marketing science, there is an general ongoing discussion about the gap between researchers and practitioners, this leads to the thesis main issue on whether the Swedish marketing research conducted in the internationalization of Swedish companies, is relevant to practitioners and provides essential tools for practitioners to applicable in real business situations.Purpose: The purpose is to answer the problems of theory and practice, what it looks like and what the underlying factors and impact difference between internationalization theory and practice are.Method: The thesis has a qualitative methodology mainly based on theory, as well as empirical findings from researchers and organizations working with Swedish company's internationalization.Results: The result shows that there is a difference between theory and practice and that there are several factors underpinning this. Theories primary purpose is not to be practical but to explore an unanswered need to create an understanding to the researcher?s audience, which is other researchers, thereby are theories based on knowledge not demands from the practitioners. The result also shows that the internationalization theories can be applied in practice´s reality on the internationalization of companies. Research degree of generality has a sense of reality given by the empirical studies which therefore reflects the reality of the theory which gives theory a content of truth.Conclusion: The gap that exists between theory and practice has both positive and negative effects.

På 1800-talet var fattigvårdslagstiftningen uppdelad i en obligatorisk och en frivillig del och så är det fortfarande. I denna uppsats är det paragrafen i nutida lagstiftning om socialbidrag, som kan jämföras med den frivilliga delen från 1800-talet, som ställs i fokus.Syftet har varit att undersöka vad paragrafen används till, om där är någon variation gällande demografiska variabler eller ändamål, och vilka riktlinjer kommunerna ger till beslutsfattarna.Urvalet av kommuner till undersökningen av bifall till bistånd uppgår till fem kommuner. När det gäller riktlinjerna som ges till beslutsfattarna, har jag samlat information från 47 kommuner i varierande kommungrupper över hela landet. De blev utvalda av praktiska skäl efter vilka som hade publicerat sina riktlinjer på internet.Resultatet av denna studie är att användningen av paragrafen inte är så omfattande och det finns indikation på att det finns en större variation när det gäller riktlinjerna för beslutsfattare. Studien gav även en indikation på att det finns problem i det svenska samhället när det kommer till att få tillgång till ett ställe att vara på, både när man lever och när man dör..

How effective is consumer power? Can consumers regulate corporate behavior?And if so is the case, could the mechanisms where consumers regulate corporatebehavior have any democratic value to contribute with? These are the questionsthat this master's thesis comprehends with. The purpose of this writing is toconstruct a theory of consumer power that is compatible with democratic theory,this in order to contribute to the ongoing discussion within the discipline ofpolitical science about the third democratic transformation. A discussion that hasbeen actualized due to the democratic deficit created by the growing corporatepower and the shift of power from state to private enterprises. Besides showingfor a parallel between the democratic mechanisms that exists in the relationbetween citizens and state on the one hand, and the consumers and corporationson the other hand, this paper argues that consumers do have a great potential inregulating corporate behavior towards a higher social responsibility andawareness.

The recent globalization has to some extent reduced the importance of specific cultures and instead creates a focus on the variation these different cultures provide. Under these circumstances the leader must adapt his leadership to face these new circumstances. The organisations today have to face these new leadership challenges which the global expansion brings. This is a prerequisite for organizations if they want to succeed and be more competitive in a more demanding environment.There are still big differences between the business cultures. There are also differences in the companies? home arena, between groups in the society and all the way down on a family level.

The purpose of this study is to examine whether personality traits, self-esteem, performance-based self-esteem and demographic data relate to, and can explain the variation in psychological ill-health among students at Lund University. A questionnaire was distributed to students attending the Psychology program, Bio-technology program, Theologian program and Law program. There were 247 respondents to the questionnaire, mainly attending their second or third semester. General Health Questionnaire (GHQ-12), Rosenberg's Self- Esteem scale, Hallstens scale measuring performance-based self-esteem, questions relating to demographic data and a short version of the personality inventory scale Big Five were included in the questionnaire. Positive correlations were found between psychological ill-health and the variables neuroticism and performance-based self-esteem.

This paper aims to examine the heteronormativity that is present in John Galsworthy?s The Forsyte Saga. This is achieved by performing a queer reading of the text with the help of Swedish Queer theorists Fanny Ambjörnsson and Tiina Rosenberg. I study the norm and how it is enforced by law, society and family. To get a complete image of the heteronormativity I also need to analyze the gender presented in the saga.

AbstractConsider a ?uid being heated from below. The heating leads to an upward convectiveforce that is counteracted by the viscous forces of the ?uid. If the convectiveforce is large enough in comparison to the viscous forces the ?uid will be put in anunstable state.

Purpose of this study is to investigate whether BBIC had an effect on the interaction between social services and schools. To find this out, a comparative study carried out between two municipalities in southern Sweden who has worked with the BBIC system different lengths of time. The empirical data is based on six qualitative interviews with heads of unit in social services, principals in secondary schools, and social workers who work with children- and youth investigations. The theoretical framework consists of Bronfenbrenners Ecology model, systems theory as organizational theory and the theory of autopoiesis, and Danermark model of collaboration. The results of the survey show that respondents do not find that their inter-organizational collaboration has been significantly affected by the implementation of BBIC, but that BBIC provides a good basis for collaboration due to the logic and structure of the system..

Studier visar att resultaten i matematik för flerspråkiga elever är sämre än de för elever med svensk bakgrund. Därför syftar studien till att ge exempel på hur några flerspråkiga elever i årskurs 5 fullgör och upplever olika typer av matematikuppgifter. Tre fallstudier utförs ur barns perspektiv med 12 elever från tre skolor. Genom att kombinera intervjuer, observationer och ett experimentellt inslag så blir det möjligt att urskilja eventuella likheter och skillnader mellan de olika skolorna.I studien framkommer inga skillnader mellan skolorna. Eleverna arbetar till övervägande del i sin matematikbok under lektionerna.

The thesis objective was to study the partnership between the municipality of Gothenburg and three nonprofit organizations concerning the mobile EU-citizens. The study examines how the EU-enlargement affected Sweden and eventually the municipality of Gothenburg, and how Gothenburg responded to the new situation regarding the target group. The thesis contains one case study and the empirical data are based on semi structured interviews with politicians and officials from both the public- and the nonprofit sector. The results were screened with New Institutional Theory, Resource Dependence Theory and Decision Making Theory: Rule Following. The theories were used to locate any type of isomorphism, resource dependence and rule following in the partnership.