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.

Split-screen innebär att filmduken är uppdelad i flera delar. Uppsatsen behandlarfilmer där subjektiva upplevelser beskrivs med hjälp av split-screen. Det är ett berättande utifrån en karaktär. En subjektiv upplevelse kan vara en dröm, en hallinucation, ett minne, eller förnimmelse. Split-screen har funnits sen filmens begynnelse och haft sina glansdagar på bland annat 1910-talet och 1970-talet.

Alstom Power Sweden AB in Norrköping isexpanding their business in the presentsituation and has implemented aprocedure for reverse engineering as apart of this work. Reverse engineeringat Alstom is an extensive procedurethat is calculated to be performedunder very time demanding conditions.This thesis is a continued exertion ofthe implementation process in order toidentify and describe the mostimportant process steps in purpose to beable to manage and improve theprocess.This thesis was written with twoprimary objectives. The first was todescribe and map out the procedure torecreate technical data of a turbineblade, based on a validation of thereverse engineering process that hasbeen performed at Alstom in Norrköping.The second purpose was to describe thekey factors to achieve successful usageof reverse engineering that have beennoticed in the literature study.The work is based on a literature studyon the subject reverse engineeringwhich produced the theoreticalknowledge of the method to reproducetechnical data to a product. Theliterature study has also led to adescription of reverse engineering froma legal perspective to clarify how farit is allowed to apply the methodaccording to the patent laws. With theliterature study as support and furtherhelp and guidance from individualswithin the reverse engineering unit atAlstom, a complete picture andunderstanding of the process has beenproduced and documented..

Användning av mjukvaruverktyg när reverse engineering utförs är ett måste för att få ett användbart resultat enligt Hainaut (2002). Kudrass m fl (1997) visar på brister som kan uppstå när mjukvaruverktyg används. Gemensamt för de forskare som har studerats i detta arbete är att de hävdar att företag saknar kunskap för att utföra reverse engineering med mjukvaruverktyg. Har forskarna rätt i att det saknas kunskap eller har företagen mer kunskap än vad forskarna tror? Då dessa forskare har en klar koppling till tillverkning av mjukvaruverktyg så är eventuellt inte deras påstående opartiska och därför är det intressant att se om deras påstående stämmer med verkligheten.

Denna uppsats har som syfte att klargöra hur långt det är tillåtet att med reverse engineering experimentera med en patentskyddad uppfinning innan patentintrång föreligger. Främst förs en diskussion om hur långt det är tillåtet att experimenteramed en patentskyddad uppfinning, utifrån patentlagens experimentundantag, utan att kränka ensamrätten som patentet ger. För att svara på denna fråga börjar diskussionen ur ett svenskt perspektiv i den svenska patentlagen, med ett instick ilagen om skydd för företagshemligheter. Diskussionen förs sedan ut i Europa för att se hur bedömningen av reverse engineering och experimentundantaget gjorts där och till sist vänds blicken mot USA. Bedömningen som görs är att reverse engineering ges ganska fria händer så länge målet för processen är att finna ny kunskap utöver den kunskap som finns inbäddat i patentet.

Denna rapport beskriver hur en skjuvspänningsvåg genereras och sprids i aluminiumstänger samt hur detta utnyttjas för att skjuvbelasta ett materialprov.Den laborativa utrustningen som användes under experimentet är mest känd som en Split Hopkinsonstång. Den består av en infallande och transmitterande stång mellan vilka ett materialprov placerats. Med en klämma kunde den infallande stången fixeras vilket gjorde det möjligt att lagra ett statiskt moment mellan klämman och stångens ände. När klämman togs bort övergick det statiska momentet till en skjuvspänningsvåg som propagerade mot provet. Med hjälp av töjningsgivare mättes vågen i stängerna och utifrån dessa beräknades vridmoment och förvridningsvinkel hos provet.De viktigaste delarna i denna rapport beskriver hur mätningen av skjuvspänningsvågor i en Split Hopkinsonstång går till samt varför ett tunnväggigt prov är fördelaktigt att använda istället för ett massivt cylindriskt prov.

The break up of the family unit leads to new living arrangements and significant changes for children. This can be an extremely upsetting experience for a child, especially if the child is old enough to understand what is happening. New living arrangements can effect a childs fundamental sense of security as well as having consequences later on in life. The object of this research paper was to examine how a group of seven people (children from split families who are now adults), interpreted and described their childhood in relation to the living arrangements they grew up with after the breakdown of the family unit. The main question areas we have examined are: How have the interviewee's living arrangements during childhood affected their understanding of themselves today? In what way has the adult's present day lifestyle been influenced by the split up of the family that they grew up with - using their own words? How do the children from split families describe and interpret concepts such as family and marriage, based on their own experiences? Our research was conducted with the help of seven people from split families who are now adults and who experienced different types of split family arrangements as a child ? permanent residence with mother/father or alternate living with both parents.

Syfte - Syftet med uppsatsen är att undersöka huruvida överavkastning förekommer i samband med aktiesplitar under perioden 2000 ? 2005 i Sverige, Norge, Danmark och Finland. Även risk mätt som standardavvikelse skall undersökas. Teori - Tidigare forskning har framförallt funnit överavkastning i samband med annonseringen av spliten. En undersökning visar på överavkastning även ett och tre år efter split.

Eutrophication has been a problem in aquatic systems for a long time. It is well known that the key nutrient to control the eutrophication process is phosphorus. Lately, it has been possible to reverse the process and recover lakes from eutrophication.During a long time Lake Näsnaren in Katrineholms kommun, Södermanland, has been exposed of a large amount of phosphorus from the city's wastewater. The lake has a great value as a habitat of rare species but also a high recreation value for people living in Katrineholm and Södermanland. Lake Näsnaren is situated in a Natura 2000 area.

This master's theses was carried out on assignment from Stockholm Vatten AB as a part of a project developing new waste water treatment techniques. The goal of the theisis has been to evaluate an anaerobic membrane bioreactor for treatment of waste water from Hammarby Sjöstad. The bioreactor has not been heated and the main interest has been to study the gas production, power consumption and the reduction of organic matter and nutrients.The system has been completed with a reverse osmosis unit and a total of four batch runs have been made with good results. The use of reverse osmosis allows nutrient in the waste water to be reintroduced into circulation as the reverse osmosis concentrate can be used as crop nutrient.The membrane unit is of VSEP ("Vibratory Shear Enhanced Processing") type and an extensive membrane test has been conducted. This so called L-test helped determine the most suitable type of membrane for the system to allow a higher ±ux and thus lower power consumption.

This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.

The thesis aims to understand how learning processes are affected when an organization split into two separate organizations. The study is designed as a single case, covering a new government agency?s takeover of a core activity from another agency and the use of a purchase-provider split between the agencies, providing the new agency with IT-services. The findings revealed a difference in productive system and knowledge types between core- and IT-activities. The core activity was found to be dominated by explicit knowledge while the IT-activity seemed to be dominated by a mix of explicit and tacit knowledge.

The Court of Justice of the European Union has progressively revised the rule of purely internal situations to ensure a wider scope of application of the economic freedoms as well as the EU citizenship right to move and reside freely within the Union. This development, combined with the increasing importance of fundamental rights, has strengthened the family life protection of those EU citizens who come within the scope of EU law. The limit between the individuals who may benefit from a EU right to family reunification and fundamental rights protection and those who find themselves in purely internal situations has, however, become more legally uncertain. The disadvantage suffered by those who fall outside the scope of EU law is known as reverse discrimination.The 2011 case Zambrano confirmed the trend towards an increasingly generous EU law protection of family life in cases where the exercise of freedom of movement and enjoyment of EU citizenship rights is potentially restricted by a Member State measure. By contrast, in the subsequent McCarthy- case, it became clear that families in purely internal situations may only rely on national immigration and procedural law to obtain family reunification and protection of their fundamental rights.

The project ?Investment proposal for grinding station for service work of screw feeders? has been performed during the spring semester 2014 for the course Bachelor?s thesis for degree of  Bachelor of science in machine engineering at Karlstad?s University. The project has been performed in cooperation with Fiber Workshop which is a service department in the company Valmet AB. Valmet AB is a company that develops and manufacture soft paper tissue machines. The screw feeder is a part that is used to feed, and squeeze out the water out of woodchips.

New companies go public through Nasdaqs growth market First North constantly. The reasons for going public are many, and the interest at the moment is big. There are different ways to go public, the most common being the traditional IPO. This study is about the companies that have been listed on Nasdaq First North between 2008 and 2013 through traditional IPO, or by RTO (reverse takeover).The differences between these two ways of going public are that the IPOs are reviewed more thoroughly by Nasdaq and the market. This makes the study interesting, as the RTOs go public in a faster way, and avoid the review from outside parties largely.