The purpose of this essay is to evaluate stock index bonds return to risk ratio in order to investigate to which degree an investor in a stock index bond take part of the underlying index return and what the investor must pay for the security of not losing his funds. In order to carry out this evaluation an average return per year and the Sharpe ratio will be calculated and a mean- standard deviation analysis will be made. All investigated stock index bonds are based on a Swedish underlying asset.The results show that the stock index bonds haven?t generated a higher risk adjusted return than its underlying asset. The stock index bonds took part of 57 % of the underlying assets return, and the loss of 10 percentage points per year for the stock index bonds compared to its underlying asset can be seen as the cost for the guarantee a stock index bond gives..

In the rate of changes condition of the market in shape of increasing competitiveness situation, local as global, this leads to that logistics has to be developed in the same rate. Logistics has been developed from the military and after the war, logistics was figurative to the companies transport- and store problems. After this, logistics had been divided up into four different time phases (the seventies to the 21:th century). All these time phases have together develop the spectacle and focus of the logistics today. Afterward further developing of the logistics approach to Supply Chain Management (SCM) and afterward SCM, Demand Chain Management (DCM) was developed in aim to secure that the right products were manufactured on the basis of the end customers real requirement and wishes.This paper is taking the aim and problem formulation as a starting point.

Bakgrund: Det rådande pensionssystemet i Sverige består av sex så kallade AP-fonder. Genom åren har pensionssystemet flertalet gånger kritiserats för dess låga avkastning.Problem: Vår huvudfråga är att jämföra AP-fondernas risk och avkastning med aktiemarknaden som helhet, detta ska ske med hjälp av två jämförelseindex: MSCI World och SIXRX.Syfte: Syftet med uppsatsen är att jämföra de fyra första AP-fondernas risk och avkastning med aktiemarknaden som helhet under åren 2002-2010.Metod: Vi har använt oss av en kvantitativ metod, genom att samla in information från AP-fondernas årsredovisningar och hemsidor. Vi har samlat in historisk data, som vi sedan har bearbetat och analyserat.Slutsats: De studerade AP-fonderna har presterat sämre än aktiemarknaden..

In Sweden there are many kinds of effort given youths with behavioral problems, one is institutional care. International research display a varying kind of results from this type of treatment. The aim of this study is to examine and illustrate which central components that results in positive treatment, but also starighten important components in KBT. On the basis of research results, important components for positive treatment have been illustrated as; the therapeutic relationship, the integrity of treatment, prosocial-contacts, positive climate in treatment, the continual of treatment, how to bring treatment to an end, the responsivity principle-the principle of need-the risk principle, learning and KBT.  Research also aims to investigate whether these components could be identified in the daily work of youth treatment on institution. This through a qualitative approach including six interviews held with staff working in treatment facilities.

Syftet med vår uppsats är att undersöka om det finns ett hot för revisorn vid självgranskningen av en apportemission att hamna i en beroendeställning. Samtidigt vill vi undersöka hur revisorns oberoende upplevs och uppfattas i olika situationer vid apportemission, samt om detta kan leda till en exploateringsrisk för nyägare och minoriteten. För att uppnå vårt syfte genomförde vi intervjuer med revisorer, gamla ägare, nya ägare och minoriteter.Ur agentteori härleds våra tre modeller. Vi tittar på revisorn dels som agent åt principalen och dels som en oberoende yrkesutövare. Dessa modeller är: självgranskningshot, nyägarexploateringsrisk och minoritetexploateringsrisk.Empirisk fakta från de tio intervjuerna analyserades och vi fann att det kan finnas en risk för självgranskningshot då revisorn granskar sin egen granskning vid årsbokslutet.

Today?s farmers are constantly affected by the fluctuating world market prices on grain and thereby the price risk that comes with the price fluctuations. The volatile prices of grain increase the price risk within the business, which in turn affects the profitability of the business. The fluctuating prices together with the increased price risk within the farm business have opened up the market for hedging instruments. In this master thesis project, the aim is to identify the underlying end-values of 30 Swedish farmers? related to their choice of using hedging and the product; forward contract.

Syfte: En komparativ studie och beskriva möjligheterna för att skapa en effektiv portfölj av olika aktieportföljer, där det undersöks om faktorerna som företagens omsättningsstorlek, branschen de är aktiva i och valet att ha utländska aktier, har betydelse eller inte för att skapa en effektiv portfölj med hänsyn till dess korrelation, avkastning och risk. Metod: Uppsatsen utgår från en kvantitativ studie, som sträcker sig från april 2008 till april 2010, då historiska aktiekurspriser används för olika sorters uträkningar, som baseras på uppsatsens huvudteorier; CAPM, Sharpekvot och portföljteori. Utgångspunkten är deduktiv, där slutsatserna har dragits från teorierna.       Slutsats: Utifrån uträkningarna, kunde det inte dras generella slutsatser där de undersökta faktorerna inte utmärkte sig i något mönster. Däremot visade sig att det blev högre avkastning till liknande risk eller lägre risk till liknade avkastning när man väljer aktier som är olika varandra, då korrelationen inte samvarierar. Det bästa resultatet är när utländska aktier blandas in i portföljen.    .

Aquatic organisms are usually not exposed to single substances but rather to mixtures of toxicants in streams located in agricultural areas. The transport of pesticides used in the agricultural area in Sweden is monitored with continuous environmental supervision every year. During 2002-2008 an average of 10 pesticides were found in each sample and 40% of the samples contained substances with concentrations higher than the Water Quality Standards. Chemical risk management is normally based on single-test evaluations. A problem when assessing mixture toxicities is that the constituents and concentrations of pollutants in the environment vary greatly.

1 January 2005 came the new reconstructed version of IAS 40. It came to compensate the earlier ÅRL and FAR who was applied within the European Union. These new standards came to be called as IAS/IFRS. The standards? are supposed to make sure that the differences between the different countries won?t be so split.

Swedish and international research indicate that many measures made by social services, concerning children and adolescents who are taken from their homes to an institution, are interrupted prematurely for different reasons. The word "breakdown" is used when a measure granted by the social service is broken before the projected time has passed. Research concerning how social service employees are influenced by measures being interrupted prematurely is very limited. The aim of this qualitative study is to examine how social service employees in Malmö are influenced by the premature interruption, "breakdown", of measures concerning children and adolescents who are taken from their homes to an institution. The theoretic basis for the study is Symbolic interactionism, especially the theory of Stefan Morén concerning conditions for change.The study is based on interviews with social employees, relevant material from research in this field and an examination of the theoretical basis.

Abstract______________________________________________________________________Title:A study about creating understanding for different kinds of empowermentLevel:Bachelors thesis in Business Administration, 15 creditsAuthor:Fredrik LegovicSupervisor:Tomas KällquistDate:2014 - JuneAim:The main purpose of this study is to increase the understanding for different kinds of empowerment and how it affects the staff in the public sector.Method:The choice of method was based on the research aim. The method used to meet the objective was qualitative. The qualitative study was conducted with a hermeneutic basis, where individuals were asked to describe their experience of empowerment and how they feel affected of it. This thesis has a deductive approach, where existing theories dealing empowerment formed the basis for the design of interview substrate, which is then paired with the empirical evidence, based on this the conclusions was drawn.Result & Conclusion:What separates the different kinds of empowerment and how it affect the staff depends most of all on how the management chooses to communicate and share information with their staff.Suggestions for future research:A study regarding managers that works with different kinds of empowerment, and how that affects them, could be regarded as an interesting future research.Contribution of thesis:It shows that different kinds of empowerment affect the staff in different ways, which I made clear to the readers.Keywords:empowerment, thinking skills, relations and organizational - structure and theory.

Bakgrund: Tidigare studier har identifierat flera riskfaktorer, såsom kost, fysisk aktivitet och BMI, gällande kolorektal cancer. Att analysera kost utifrån kostmönster istället för enskilda livsmedel har visat sig vara effektivt för att undersöka risker för kolorektal cancer. Datamaterial samlades in med hjälp av en fall-kontroll studie med 257 fall och 805 kontroller.Syfte: Identifiera faktorer som ger en höjd eller sänkt risk för kolorektal cancer utifrån områdena kost, fysisk aktivitet och BMI.Metod: Faktoranalys användes för att upptäcka kostmönster. Logistisk regression användes för att skatta oddskvoter och 95 % konfidensintervall.Resultat: Tio stycken kostmönster erhölls från faktoranalysen. Kostmönstren ?Läsk, juice och mjölkprodukter? (OR=1,288; ORQ4=2,159), ?Te, men inte kaffe?(OR=1,228; ORQ3=1,891; ORQ4=1,668) och ?Fågel, rött kött och fisk?( ORQ4=1,724) gav alla en ökad risk.

This paper studies the option market?s implied dividend as a predictor of future equity market returns. We introduce this variable in the simple total return framework and discuss some complications of using it as a proxy for the expected dividend. We construct some regressions using the price-dividend ratio and the implied dividend growth, and test them on six years worth of data on the EURO STOXX 50-index. The main result is that implied dividend growth exhibits some forecastability over two-year horizons, but that the dataset is too short to draw any definitive conclusions about long-horizon forecastability.

This qualitative study aims to highlight if there are any gender difference in social workers reasoning about a particular case. To achieve a deeper understanding we had to explain and understand our respondent?s answers, primarily from a gender perspective, but also from a power perspective. Our questions were: how does social worker reasoning about a particular case? How can we understand the social workers answer from a gender- and power perspective? The method consisted of a construct case and of semi-structured interviews.

The basis of road investments is to minimize the transportation cost. The forest industry wants roundwood to be available during the whole year. One way of determine which road to invest in is to do a cost/benefit calculation. SCA Forest lacks a uniform approach to determine the utility of a road investment. The goal of this report is to describe how the organization works today and find areas of improvement. The data collection was done through interviews.