Sponsring av Skid-VM i Falun : En studie av regionala sponsorers vilja att delta isponsornätverket Beyond Skiing

Stora idrottsevenemang är till stor del beroende av de intäkter som kommer från sponsrandeföretag. Inför skid-VM i Falun 2015 startade organisationen Beyond Skiing Foundation ABett projekt i form av ett sponsornätverk. Projektet kom att kallas Beyond Skiing och syftet varatt försöka locka regionala- företag, kommuner och organisationer att sponsra skid-VM.Tanken med sponsornätverket var att ge ett värde till projektets medlemmar som ville varamed och sponsra skid-VM, men som inte ville betala den summa pengar som krävdes för attbli huvudsponsorer till evenemanget.Syftet med denna undersökning är att förklara varför en heterogen grupp sponsorer utspriddaöver en stor region ingick i ett regionalt sponsornätverk. Urvalet bestod av medlemmarna iBeyond Skiing. Vidare gjordes ett urval att medlemmarna skulle vara lokaliserade i Dalarna,men utanför Falun. Anledningen till varför regionala sponsorer utan direkt geografiskkoppling till Falun valdes, var att kopplingen mellan deras sponsring av skid-VM kan påförhand ses som mer komplex och onaturlig jämfört med sponsorer från Falun, eftersomsponsring i mindre skala tenderar att röra samarbeten med sponsrade enheter inom samma ort.Data till studien samlades in genom fem kvalitativa telefonintervjuer. Resultatet indikerar påatt medlemmarna i Beyond Skiing hade tydliga kommersiella mål med sin sponsring av skid-VM och att sponsra endast genom goodwill var i detta fall mindre förekommande. Studien harvisat att sponsringssamarbetes specifika erbjudanden och regionala motiv har varit tvåbidragande orsaker till varför sponsorerna ville sponsra skid-VM. Särskilt nöjda varsponsorerna med nätverksträffarna som Beyond Skiing Foundation anordnade förmedlemmarna inom Beyond Skiing.

The use of capital budgeting and cost of capital estimation methods in Swedish listed companies

In this paper Swedish listed companies’ use of capital budgeting and cost of capital estimation methods in 2005 and 2008 are examined. The relation between company characteristics and choice of methods is investigated and both within-country longitudinal and cross-country comparisons are made. Larger companies seem to have used capital budgeting methods more frequently than smaller companies. When compared to U.S. and continental European companies, Swedish listed companies employed capital budgeting methods less frequently. In 2005 the most common method for establishing the cost of equity was by asking the investors what return they required. By 2008 CAPM was instead the most utilised method, which could indicate greater sophistication. The use of project risk when evaluating investments also seems to have gained in popularity, while the use of company risk declined. Overall, the use of sophisticated capital budgeting and cost of capital estimation methods seem to be rising and the use of less sophisticated methods declining.

What determines the use of capital budgeting methods? : Evidence from Swedish listed companies

Purpose: This paper aims to extend and contribute to prior research on the association between company characteristics and choice of capital budgeting methods (CBMs). Design/methodology/approach: A multivariate regression analysis on questionnaire data from 2005 and 2008 is used to study which factors determine the choice of CBMs in Swedish listed companies. Findings: Our results supported hypotheses that Swedish listed companies have become more sophisticated over the years (or at least less unsophisticated) which indicates a closing of the theory-practice gap; that companies with greater leverage used payback more often; and that companies with stricter debt targets and less management ownership employed accounting rate of return more frequent. Moreover, larger companies used CBMs more often. Originality/value: The paper contributes to prior research within this field by being the first Swedish study to examine the association between use of CBMs and as many as twelve independent variables, including changes over time, by using multivariate regression analysis. The results are compared to a US and a continental European study.

Inheritance beyond plain heritability : variance-controlling genes in Arabidopsis thaliana

The phenotypic effect of a gene is normally described by the mean-difference between alternative genotypes. A gene may, however, also influence the phenotype by causing a difference in variance between genotypes. Here, we reanalyze a publicly available Arabidopsis thaliana dataset [1] and show that genetic variance heterogeneity appears to be as common as normal additive effects on a genomewide scale. The study also develops theory to estimate the contributions of variance differences between genotypes to the phenotypic variance, and this is used to show that individual loci can explain more than 20% of the phenotypic variance. Two well-studied systems, cellular control of molybdenum level by the ion-transporter MOT1 and flowering-time regulation by the FRI-FLC expression network, and a novel association for Leaf serration are used to illustrate the contribution of major individual loci, expression pathways, and gene-by-environment interactions to the genetic variance heterogeneity.