This study analyzes 66 Swedish actively managed mutual funds investing in the Swedish stock market during the period 2005-2014. The purpose is through pooled data regressions analyze the relationship between both the mutual fund?s annual fee and risk-adjusted return to the fund?s characteristics. The characteristics of the study are the size of the fund's assets, age, if the fund is bank managed or not, Tracking Error, and standard deviation of return.By using the performance measures of CAPM, Fama and French 3-factor model, and Carhart?s 4-factor model monthly risk-adjusted returns are created for all funds over the period.

The purpose of this study was to develop two types of prediction models for Scots Pine and Norway Spruce. The first type for calculation of the stump diameter under bark the year the tree reached breast height (Dstubh130). The second type for calculation of the annual difference, e.g. the number of growth years between stump height (0.2 m) and breast height (1.3 meters above ground level). The primary thought with these prediction models is to obtain the breast height age in the trees on basis of the number of annual rings at stump.

Aim: A business ratio is a measuring instrument that companies use in their financial report to show profit and progress. As it is today, there are no standards to follow that shows which business ratio to present in a companies annual report. Our aim with this report is to see if there are any trends in the use of business ratios by looking into how thirty growth companies are applying them.Method: To see what business ratios are used in practice, we have collected information from the thirty companies? annual reports. With help from the literature, we have created an understanding about the most frequently used business ratios.

The visual representation of management (board of directors, chief executive officer and executive management) in annual reports is an area of scholarship that has not been explored much. In the present study a sample of 87 annual reports from business enterprises within a Swedish context, comprising about 300 photographs, was analyzed using an explorative method of analysis based on semiotics and grounded theory. The influence of the context on images raises a question discussed in the study: Should the photographs in the annual report be categorized as portraits, advertisements and others or should the annual report be regarded as a genre of its own? The photographs showed patterns of homogeneity regarding gender, dress, gestures, colours, pictorial compositions et cetera. The position of the (male) CEO is privileged, but he is also connected to the group through various means like dress and style, thereby further underscoring management as a male enterprise and demonstrating the importance of the suit and necktie in creating homosocial bonds.

This study analyzes 66 Swedish actively managed mutual funds investing in the Swedish stock market during the period 2005-2014. The purpose is through pooled data regressions analyze the relationship between both the mutual fund?s annual fee and risk-adjusted return to the fund?s characteristics. The characteristics of the study are the size of the fund's assets, age, if the fund is bank managed or not, Tracking Error, and standard deviation of return.By using the performance measures of CAPM, Fama and French 3-factor model, and Carhart?s 4-factor model monthly risk-adjusted returns are created for all funds over the period.

The purpose of this project was to evaluate how energy efficiently some of JM?s residential buildings can become in standard production. What kind of measures are needed to achieve the level of energy demand that is included in BBR12 (Boverkets Byggregler)? What measures are needed for achieving a lower demand so that the buildings could be classified as passive houses? The investigation has included a single family house and two different types of apartment blocks.The simulation programs Enorm and VIP+ have been used to calculate the energy demand of the buildings. The results from the programs have been compared with the measured energy demand for the three buildings.

The aim of this study is to find a method to incorporate the energydemand of a building in the investment cost estimate.The study is based on an actual apartment block. The significant energyaspects are identified, and changed to more energy efficient options.These are then simulated using the energy calculation program VIP+.The calculated energy need is used in the investment cost estimate, andthe simulated alternatives are compared in regards to their economicalprofitability.Depending on the focus, different alternatives are the most advantageous.Since this study aims to show which alternative is the mosteconomically profitable, the annual profit is the parameter of mostimportance. This means that individual measuring of heating and hotwater use is the recommended change of the original house. A changeof the windows to new ones with a U-value of 1,0 as well as 0,8W/m2K also results in a positive change of the annual profit comparedto the original house..

The present study aims to investigate the phonological development of typically developing monolingual Swedish speaking children aged three to four years. The result could be used in the standardization of a new phonological test material for clinical speech and language pathology assessments. One-hundred and thirty four children aged three and four years (73 girls and 61 boys) were assessed with the new material. The children were tested in kindergartens in three communities in southeastern Sweden. Their assessments were audio recorded, transcribed phonetically and analyzed with Percentage Phonemes Correct (PPC) and Percentage of Words Correct (PWC).

There is no standardized test to control the appropriate physical ability in the Swedish ambulance service. The county in question does not perform annual physical tests. A project has been going to develop science-based physical tests, designed for the ambulance service. The research has resulted in the Aasa-test.Objective: The aims of this study were to examine the ambulance staff perception of the Aasa-test relevance, introduction of annual tests and the importance of their own physical training in relation to ambulance work.Method: A quasi-experimental study with a comparative design has been conducted. Aasa-tests were conducted in 41 randomly selected staff at an ambulance station in central Sweden.

The purpose of this study was to find an explanation for why Amnesty International in Sweden has seen an increasing number of members, while the number of participants at the national annual meeting has decreased.The method of the study was done with an inductive approach in which the problem has affected the choice of theory and empirical data. The empirical data has been collected through both qualitative and quantitative method in which the analysis was implemented with support by statistics and interviews.To strengthen the arguments in the paper, sociological theories on organizations are used and also theories about social movements.The conclusion of the study is that Amnesty International Sweden has undergone a transformation towards a decentralized organization because it is not longer relevant for people who are members to achieve the purpose of the organization to participate at the annual meeting. This because that these members accesses the recourses they want to achieve by working on a local level. The main conclusion of this study is that Amnesty has moved towards being an organization that to some extent are working as a social movement, where there is no longer any clear link between local work and the central board of Directors. .

The aim of the study is on basis of Peters and Waterman?s factor of success, to examine the successful companies, Ericsson and Huawei, and to analyze the R&D and positioning strategies of the companies.To accomplish the study we have used a case study using interviews and annual reports to collect data. Three persons have been interviewed, two from Ericsson and one from Huawei. All annual reports from the year 2004 until 2011 have been reviewed.Our finding is that Ericsson and Huawei do not, according to Peters and Waterman?s model, fulfill all factors of success and their R&D strategy varies depending on the situation and which knowledge the company already possesses and needs.

PurposeThe purpose of this study is to examine the companies on Nasdaq OMXS Large and Mid Cap to see if there are interesting patterns regarding their WACC assumptions, used when performing impairment tests on goodwill, during 2007-2009. If so, can we explain these patterns? MethodWe have gathered information about the WACC assumptions presented in the annual reports of the 133 companies that were listed on OMXS Large and Mid Cap during the spring of 2011. To complement this quantitative information we have also conducted an interview with Peter Malmqvist and contacted eight of the companies that were in the study.ConclusionWe can conclude that not all companies present their WACC assumptions in the annual report, even though IAS 36 states that this should be done. Of the 45 companies that were included in our study, eight had lowered their WACC during 2008 and increased it in 2009.

With the elevated oil prices of today it is necessary to look for other heating alternatives. If the oil price continues to develop in the same way it has done the last years it will soon be impossible for many producing garden companies to survive. The purpose of this diploma work is to compare three different fuel options in order to find the most economic one considering the conditions of Katrinebergs Handelsträdgård AB. In relation to oil it is profitable to change to any of the three alternatives: wood chips, wood pellets and grain. The most profitable option is to change to wood chips. This alternative has a payoff time less than three years and after that the annual saving compared to the oil is relatively high. The annual cost is 65 % of the cost of the oil alternative.

Annual reports are by many considered to be companies primary way to inform their world where the CEO's words are read most carefully by shareholders. The purpose of this paper is to examine the design of the CEO's words in annual reports in light of the financial crisis in 2008. The study seeking explanations for change, similarities and differences in the various texts based on three themes which are results, future and confidence. In this qualitative study five CEO's words are explored by means of a discourse analysis, all from large Swedish industrial companies listed on the Stockholm Stock Exchange. Some of the results shown is that the CEO tends to talk about the company's results in a self-serving manner and CEO speaks more aboutm the results before than after the crisis.

This report is a thesis work for a B.Sc. in Forestry exam at the School for Forest Engineers, SLU. The work was an assignment from Sydved Energy AB. The aim of the work was to compare the operational productivity between two kinds of forwarders for extraction of harvesting residues, one forwarder with a special compression device and one ordinary, slightly modified forwarder. Two sites were studied for each forwarder. The study shows that the annual production was about 11,000 m3 higher for the traditional forwarder. The cost for the traditional forwarder was SEK 0.9 lower per m3.