The cash flow volatility could be either value destroying or value creating. It is also meaningful to classify the firms by growth options when analysis the firm value. These results develop the prior study to a more specification condition. Managers should focus on real cash flow management and the effects of firm¡¯s earning management should also be measured by cash flow rather than accruals.

IThis study aims at proving the impact of firm-specific financial determinants on the likelihood of cross-border M&A and their impact on the relative size of transactions, both against the background of changing market conditions. In conclusion, we find our first hypothesis, that the strength of single firm-specific financial factors increases the likelihood of firm’s to undertake cross-border

The study investigates if the level of diversity in the board of directors of 54 Swedish Large Cap firms have any effect on company performance measured as return on assets and market-

PURPOSE: The main purpose of this thesis is to determine to what extent, if any, outsiders are able to obtain abnormal returns by mimicking the behaviour of insiders at the Swedish stock market prior to earnings announcement. By making separations this study will hopefully provide some advice when the abnormal returns are most likely to happen when outsiders mimic insiders. METHODOLOGY: This study

We identified that investors in Sweden are affected by inflation illusion. Investors also incorrectly accounting for debt capital gain error for the levered companies. We can also conclude that the Fed model proved to be a weak tool for forecasting future real returns and its modification only partially increase its quality. Finally we identified that earnings yield standalone is a much better mea

I denna uppsats har vi genom fallstudier på Procordia och OLW, undersökt hur studenters perception av företags arbetsgivarvarumärke påverkas av storleken på varumärkesportföljen. Detta har gjorts genom kvalitativa intervjuer med anställda på de olika företagen och specialister samt en kvantitativ undersökning bland studenter vid Lunds och Uppsala universitet. Då Procordia och OLW båda ägs av Orkla

In principal our empirical findings confirm the applicability of the Uppsala Model on SMEs. However we believe the Uppsala Model to be very general. This is the reason why it fails to explain some complexities in the real world. Simultaneously the model’s general approach is also its biggest strength. Since it focuses on explaining the fundamental elements of internationalizing firms it is possibl

Syfte: Att genomföra en kartläggning av företagen som passerat VentureLabs inkubator. Vi utvärderar dels hur företagen utvecklats i sig, dels deras syn på tjänste- och serviceutbudet som inkubatorn erbjuder. Metod: Kvantitativ ansats, datainsamling genom enkätundersökning med kvalitativa inslag. Teoretiska perspektiv: Skapar en grundläggande teoretisk bas och introduktion för ämnet inkubatorer. Be

This study aims to present different factors influencing growth comparing Innovative Gazelles and other average SMEs. In addition, this study will investigate relevance of factors fostering innovation in high-growing SMEs in a cross-country perspective in order to show how Innovative Gazelles differ from SMEs in general. The study applies qualitative approach of multi case study, which will be con

The purpose of this research is to investigate the value premium associated with extent of hedging in the U.S. airline industry during the period 2006 to 2010 and to study the results of hedging on accounting performance as a proxy for firm value. The multivariate approach has been taken to measure the firm value using Tobin's q and accounting performance variables. The results show that hedgi

Syfte: Studiens syfte är att verka kunskapshöjande kring de barriärer studenter upplever inför valet att starta ett företag. Dessa ställs mot tidigare forskning på området. Likheter och skillnader mellan dessa lyfts sedan fram, varpå förslag på åtgärder för att höja andelen entreprenöriella studenter föreslås. Metod: I enlighet med hermeneutikens skola har undersökningen utformats som en kvalitati

Previous empirical research has developed many theoretical frameworks to explain the motives behind risk management and provide evidence that hedging does add value to the firm. However, the effect of disclosure on firm value has often been researched separately and the effect of hedging disclosure on the hedging premium is still largely untested today. This provides us with an opportunity to brin

The thesis departures from concepts from conflict transformation and resolution literature and peace research in order to analyse the situation in the Northern Region of Ghana and establish the possibilities of work for the Commission on Human Rights and Administrative Justice in the Northern Region. Further, the Paris Principles are studied and the basis for work of national human rights institut

The general purpose of this randomized controlled pilot study was to investigate the potential effects of The Four Immeasurables Program on empathy and measures assumed to be related to the development of empathy and empathic concern for others such as perceived stress, mindfulness, and self-compassion. Of primary interest was to study whether the program can alter the dispositional tendency to fe

Uppsatsen baseras på översättningen av två böcker skrivna för lässvaga ungdomar, Death Leap och Babyfather. I uppsatsen beskrivs arbetet med källtext, översättningen och de problem och ställningstaganden som dykt upp samt den revisionsprocess som krävts för att få till färdiga översättningar av texterna. Böckernas lättlästa drag undersöks och uppsatsen diskuterar också hur översättningarna kan ellThis essay is based on the translation of two books for struggling readers, Death Leap and Babyfather. The essay describes the on-going work with the source texts, the translation and the problems and choices connected with it, as well as the revisions needed to create the final translations of the texts. The readability of the books is examined and the essay also discusses how the translations ma

Uppsatsen behandlar ekokritikens position som litteraturteori och ämnar redogöra för dess brister och fördelar i ett litteraturvetenskapligt sammanhang. Uppsatsen presenterar ekokritikens uppkomst,historia, influenser och ambitioner, för att sedan övergå till en faktisk ekokritisk analys av Harry Martinsons Nässlorna blomma och Svärmare och harkrank. Därefter utvärderas de resultat som uppnåddes i

Globaliseringen har haft en stor inverkan på människors privata relationer. Den ökade migrationen har avsevärt ökat chanserna för att människor slår sig ner och startar familj utanför sina hemländer. Detta arbete visar att föräldrar från internationella familjer begår mer än hälften av alla olovliga internationella barnbortföranden eller kvarhållanden till/i sina hemstater. Övriga fall svarar de fGlobalisation has made its impact not the least on peoples’ private relations. The increased migration has made chances of people settling down and starting family outside their home countries rather high. The thesis has shown that parents from international families commit more than half of international parental abductions or retentions to/in their home states. The remaining group of parents sim

Japanese classifiers with emphasis on the three main classifiers –tsu, -ko and –hon will be discussed in this thesis. Initially the word classifier will be analyzed to give us further understanding of the Japanese classifiers. The prime goal of this thesis is to analyze the semantic properties and daily use of the classifiers –tsu, -ko and –hon and to see what these classifiers have in common with