Aim: To examine director?s experiences of the process to implement smoke-free working hours and also their need of support to make it feasible in the municipality of Östhammar. Method: A qualitative interview study with a descriptive design was used. Semi-structured interviews were made with six directors who were selected from different levels, localities and administrations in the municipality of Östhammar. A qualitative content analysis was used to analyze the data.Results: Many positive aspects were pointed out regarding the implementation of smoke-free working hours.

Under de senaste åren har antalet venture capital företag och intressent kring denna bransch ökat mycket kraftigt. Vi undersöker i denna uppsats hur venture capital företags beslutsprocess ser ut vid utvärdering av potentiella portföljbolag och vilka faktorer venture capital företagen anser vara viktigast i denna bedömning. Vi undersöker också hur de engagerar sig i styrningen av sina portföljbolag. För att beskriva och förklara detta har vi gjort en fallstudie av två venture capital företag. De resultat vi kom fram till var att entreprenören bakom portföljbolaget var den enskilt viktigaste faktorn vid investering.

Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

The major difference between venture capital-firms and other financiers is that their business idea is not only providing capital but also knowledge in business development. The ownership structure of an venture capital-firm can be private as well as public. The Swedish government is today one of the major actors in the Swedish venture capital-industry. The purpose of this study is to shed light on how venture capital-firms involve itself in its portfolio firm and if this contributes to an increased value of the portfolio firm. We also try to shed light on differences in how a public and a private venture capital-firm gets involved in its portfolio firm and if there is any difference in how they can contribute to added value.We have chosen to interview two public and two private venture capital-firms and one of their portfolio firms.

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 purpose of this study is to investigate which types of cultural capital gives high status in the current field of ?the creative industry? ? a group which could be seen as a new power elite in Gothenburg ? and how people with the ?right? cultural capital is included in the field. The author is invited to several free events within this field, and is investigating the process of inclusion with an auto-ethnographic method. The study will show that the process of inclusion is working quite absolute in the field of the creative industry, and that the audiences are mainly homogenous: masculine, white, middle class, has a taste disposition of the ?eclectic omnivore?, has entrepreneurial knowledges and is an active social media agent.

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..

Does goodwill affect the cost of capital? Goodwill is an asset which is characterized by much uncertainty regarding both what it is and how much it is really worth. Based on economic theory about information risk and principal-agent problems as well as theory regarding the cost of capital we test for the hypothesis that debt and equity investors perceive goodwill as something risky and hence demand compensation for taking on this extra risk. The proxies used for the cost of capital are cost of debt, beta and the EP-ratio. On a general level we find that increasing the level of goodwill seems to result in higher cost of capital as represented by the three proxies.

The aim of this study was to describe, analyze and compare the Left Party?s, the Social Democratic Party?s, the Liberal People?s Party?s and the Moderate Party?s ideas on immigration policy from 1960-2010. In this study the immigration policy program or party program was analyzed through idea analysis to find out what immigration policy interventions they have come with, and if they want to assimilate or integrate immigrants. Materials used for the study are the immigration policy programs and party programs. Even scientific journals and articles have been used, in both national and international level.

This essay is a case-study of an ethnically homogeneous association, situated in an ethnically heterogeneous neighbourhood. The purpose is to examine the social capital of the members in this particular association. The theory of social capital claims that this form of association constitutes an example of bonding social capital, and is running the risk of becoming excluding towards non-group members. However, several scientists suggest that the ethnically homogeneous associations can assist immigrants in their new home countries to become a part of society, hence promote a more bridging form of social capital. This would be extra valuable in an ethnically heterogeneous context where the phenomenon of social capital often has a hard time.

This thesis aims to describe how a fashion designer should balance art and commerce in order to succeed in the fashion industry. We aim to define the Swedish term KRÄDD, and sort out how a designer or CEO in the fashion business should relate to the term, as well as the balance between cultural and economic capital. We present theories of the origins and fluctuations of fashion, as well as social studies on cultural capital, and brand building. The study is made in a qualitative manner where the empirics consist of interviews with 13 respondents that have different positions in, and experience from the fashion industry, including designers, journalists, buyers, a CEO and a PR-professional. In our conclusion, we emphasize the need for a balance between cultural and economic capital in order to succeed as a fashion designer.

Policy documents in the public library field, such as the library legislation, local political goals and intra-library plan documents, often include ambitious but ambiguous formulations. This two years master?s thesis examines the relationship between four policy documents and library practice in a local context. The theoretical framework is inspired by a sociocultural theory developed by the Swedish professor of pedagogical psychology Roger Säljö. The theory emphasizes the importance of context to learning and development.The thesis? method is a case study.

Relationships and trust between humans create the psychosocial working environment. This is a basic human activity and is communicated in a continually ongoing process. Conciseness about the value of trust and social capital motivates the need for work, with threats to communication, being conflicts and noise. This can create greater trust in the workplace as a whole, as well in the working team. Scientists are increasingly interested in these social relations in the working environment; there are profits, both for production and in terms of individuals2019 well being, in shifting the focus away from a purely production-oriented, economic perspective.

During the past year it has been made possible to buy back a company?s outstanding stock. This is done in order to change the capital structure towards a situation with less equity. A change in capital structure means a change in the cost of capital for a company and by that a change in the value for the stockholder. This Master Thesis studies the relation between capital structure and business risk.

Aim: To examine director?s experiences of the process to implement smoke-free working hours and also their need of support to make it feasible in the municipality of Östhammar. Method: A qualitative interview study with a descriptive design was used. Semi-structured interviews were made with six directors who were selected from different levels, localities and administrations in the municipality of Östhammar. A qualitative content analysis was used to analyze the data.Results: Many positive aspects were pointed out regarding the implementation of smoke-free working hours.