The goal of my work is to analyze the so-called cyclical companies. In my work I'm going to describe the fuctioning of sectors, which are historically branded as cyclical. In the main part of this work I'm going to evaluate selected companies from the automobile, the air transportation and the electronics sectors.

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This thesis focuses upon the surprising connection between two separate bodies of work: the capability approach and Daniel Hausman’s 2015 book Valuing Health: Well-Being, Freedom, and Suffering. Proponents of the capability approach, such as Martha Nussbaum, have argued that the state has an important role to play in promoting well-being. Hausman seems to hold a position quite dissimilar from this, as he argues that standard practices in health economics are seriously flawed because the liberal state should not be promoting well-being. However, I argue that there exists an unexpectedly great degree of similarity between the two positions and suggest that it seems as though Hausman is, in fact, calling for the promotion of well-being. In illuminating conceptual similarities between the two views, I also point to areas where Hausman’s proposals might be strengthened or enhanced by work from CA theorists. This paper provides the foundation for further research to be undertaken exploring how these views might enhance one another.

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This paper aims to determine the value of the product based on the mathematical concept of Differential Privacy, by assessing the value of the business opportunities it enables and the value of the possible GDPR-fines it prevents. To delimit the scope of the research the analysis will focus on what the value of personal data is for companies within the mobility sector. Mobility is a cross-industrial sector consisting of companies within connectivity-technology, transportation, and automotive. The method used to assess the final value of anonymizing personal data, such as consumer data, using a DP-solution (meaning, an implementation of the theory) has consisted of both quantitative and qualitative analysis. The quantitative analysis aims to assess the ‘Cost of Risk’ for mobility companies that are exposed to personal integrity regulation due to data processing. To further conclude the true cost of the financial impact caused by getting fined for infringing on privacy regulation because of unlawful data processing is done through a complementary qualitative assessment. Lastly, the 'Opportunity Cost', or rather the cost of missed financial opportunities, is determined qualitatively for a case study company within Sweden’s mobility ecosystem to conclude the overall value of a DP-solution for a specific company. The final product of this research paper is to provide a framework assessing the total value, for specifically companies in the mobility sector, of implementing differential privacy solutions. / Syftet med denna uppsats är att fastställa värdet av anonymisering baserat på det matematiska konceptet Differential Privacy, genom att bedöma värdet av de affärsmöjligheter det skapar, samt värdet av de möjliga GDPR- böter det förhindrar. För att avgränsa studiens omfattning består analysen endast av att uppskatta dessa värden för företag inom mobilitetssektorn. Mobilitetssektorn är en tvärindustriell sektor som består av företag inom uppkoppling-, transport- och bilindustrin. Metoden som använts för att ta fram det slutliga värdet av att anonymisera persondata genom en differential privacy lösning, består både av en kvantitativ och en kvalitativ analys. Målet med den kvantitativa analysen är att estimera kostnadsrisken för företag inom mobilitetssektorn som exponeras mot GDPR-böter med avseende på dess datahantering. För att vidare ta reda på den totala finansiella inverkan av sådana böter, kompletteras analysen av en kvalitativ studie, som delvis omfattas av de finansiella möjligheterna ett företag går miste om i en sådan situation. Den kvalitativa analysen består också av en fallstudie av ett svenskt företag inom mobilitetssektorn, med målet att estimera värdet av de affärsmöjligheter som uppstår med hjälp av anonymisering av data. Slutligen är målet med denna uppsats att förse läsaren med att ramverk för att estimera det totala värdet av att implementera differential privacy lösningar i företag inom mobilitetssektorn.

In the present study, I examined how the quality of relatedness (operationalized as Mutually Responsive Orientation) in the mother-child relationship in kindergarten students affects the association between the mother's values about school and the child's emotional engagement in school. Relatedness, as described by Self-Determination Theory, posits when a child feels a sense of relatedness—supported, respected, and connected with another individual—the child will be more likely to integrate that person's values into their own belief system. Sixty-six mother-child dyads were observed and videotaped doing four everyday activities (mother worked while child played independently, mother and child had a snack, mother and child played a game, mother and child cleaned up). In addition, the mothers filled out a questionnaire reporting their own valuing of school, and children participated in the Berkeley Puppet Interview, a semi-structured interview between researcher and child in which children reported their levels of emotional engagement in school to two dog puppets. Data were coded and then analyzed using multiple regression analysis. Relatedness between mother and child was found to have a moderating effect on the relation between mothers' values about school and children's school engagement. The strongest relation between mothers' values and children's school engagement was found when mother-child relatedness was low. When mother-child relatedness was high, the engagement of the child was not affected by the mother's valuing of school. The study findings offer implications for how children experiencing high levels of relatedness with their mothers will be able to be more successful in the school setting, regardless of the mothers' valuing of their own school experiences.

Syfte: Syftet är att beskriva samband av revisorns bakomliggande psykologiska egenskapers påverkan vid värderingen av ett företags varumärke. Metod: Studien utgår ifrån en positivistisk vetenskapssyn där en kvantitativ ansats används. Teoretiskt perspektiv: Uppsatsens teoretiska kapitel utgår ifrån teorier om psykologiska variabler. De psykologiska variabler som i uppsatsen används är femfaktor-teorin samt riskbenägenhet. Empiri: Det empiriska materialet som används i denna studie är insamlat med hjälp av ett modellföretag samt en kompletterande enkät. Resultat: Studien i denna uppsats har visat att inga samband finns mellan revisorns psykologiska egenskaper samt dennes värdering av ett varumärke. Detta berör både faktorerna i femfaktor-teorin samt riskbenägenhet. Ett eventuellt samband finns mellan variablen agreeableness och varumärkesvärderingen,men då signifikans ej finns för hela modellen är det inget som statistiskt kan säkerställas. / Purpose: The purpose of this study is to describe the relationship of the auditor’s underlying psychological characteristics’ effect on the valuation of a brand. Methodology: This study applied a positivist concept of science with a quantitative research approach. Theory: The theoretical chapter is based on theories of psychological factors. The psychological factors in the essay is based on a five factor-model and risk preference. Empirical foundation: The empirical data used in this study was collected by a use of a model company and a supplemental questionnaire. Conclusions: The study in this paper has shown that no connection exists between the auditor's psychological characteristics, and his valuation of a brand. This affects both factors in fivefactor-theory and risk preference. A possible connection between the variable agreeableness and the value of the brand exists, but the significance was not present for the entire model, therefore it is not statistically ensured.

Freely choosing a life direction, or flexible valuing, is a core component of acceptance and commitment therapy (ACT). Initial research suggests that valuing behavior may contribute to psychological well-being, but has been stymied by a lack of an efficient measure. The current study examined the psychometric characteristics of a new measure of flexible valuing, the Meta-Valuing Measure (MVM), in a sample of 532 undergraduates. Exploratory factors analysis revealed 3 orthogonal factors, Valuing (α = .94), Freedom from Values Conflict (α = .92), and Flexibility in Valuing (α = .73). The majority of expected relationships with other constructs were significant including those with measures of values, mindfulness, quality of life, experiential avoidance, and psychological distress.

Stakeholders are increasingly insistent that companies increase firm value. The problem is that stakeholders of financial services firms are unable to accurately determine firm value. The purpose of this correlational study was to examine the accuracy of 4 valuation models in predicting the market value of equity of commercial finance companies. Study participating companies were 8 listed U.S. or Canadian commercial finance companies. The theoretical constructs of the study included the accuracy of valuation models, modern portfolio theory, and the correlation of book value of equity to market value of equity. Financial information on participating companies obtained from public filings were input data in 4 valuation models. Multiple regression analysis of valuation model results and book value of equity (the predictor variables) were used to determine the accuracy of the models in predicting the market value of equity (response variable). The findings of the study showed that all 4 valuation models in combination with the book value of equity were statistically significant predictors of the market value of equity of the participating companies at the p < .05 level. However, the dividend discount model (DDM) and residual income model (RIM) were statistically more accurate without the combination of book value of equity (p = .000 and p = .000, respectively) than the discounted cash flow and risk-adjusted discounted cash flow valuation models (p = .371 and p = .904, respectively). The results of this study contribute to positive social change by providing business leaders an ability to measure the effectiveness of their actions in creating firm value. Corporate social responsibility activities correlate to value creation for firms that engage in promoting employee welfare and other stakeholder welfare.