Purpose: The purpose of this study is to examine whether hedge funds generate higher risk-adjusted returns than traditional managed funds in Sweden.Methodology: This study was based on quantitative data about the funds historical returns. The funds historical returns were taken from the database Morningstar and the risk-free rate from the Swedish central bank. Random samples of 36 funds have been divided into three portfolios in the form of a hedge fund portfolio, stock portfolio and mix fund portfolio.Result & Conclusion: The study concluded that the stock portfolio has shown the highest average yield for the study period where all portfolios below market index. Hedge fund portfolio has achieved the highest risk-adjusted return calculated by the portfolios Sharpe Ratio. Of all hedge strategies, arbitrage had the highest average return and risk-adjusted returns..

Throughout this thesis three main factors have been identified that can be out of significance for transfer pricing in multinational companies if the proposal for Home State Taxation is adopted. These factors are rules for calculation of the tax base, rules for dividing costs over periods and the tax rate. The formula for sharing profits will also become a factor that can have an impact on the European companies'incentives for transfer pricing interacting with above-mentioned factors. The effects of transfer pricing aiming at reducing the total amount of the taxation burden for a group of companies will be strongly reduced in the future if the proposal is adopted. Incentives for transfer pricing will loose importance, though not disappear altogether.

This Masters' thesis is a study on the information behaviour of hospital personnel at the University Hospital in Lund, Sweden. A questionnaire was distributed to 301 nurses and physicians working in the intensive care unit, the population was reduced to 244 persons. The response rate was 52%, i.e. 125 questionnaires were completed. Nurses constituted 68 % of the population.

The main objective of this study was to evaluate animal welfare situation in Ethiopia during slaughter and to investigate chain activities between animal markets and Kera abattoir in Addis Abeba. In total, 442 animals were observed within 52 groups of cattle; both ox and calves with different breeds. The study was divided into four different sets of data collection; behavioural observations, recording of slaughter process, observation during transport and interview. During the behavioural observations, an ethogram was used with 46 behaviours observed, categorised into 5 different groups. The data was calculated using Excel and SAS. The results indicated that a significant correlation (p-value.

The purpose of this project was to investigate if retention of polar compounds that are given to treat tuberculosis, diabetes, inflammatory bowel disease and childhood leukemia could be obtained with HILIC separation. By varying different parameters for different types of columns the compounds were analyzed with the aim of finding guidelines for future method optimizations. To perform these analyzes three different columns were tested ? ZIC-HILIC (silica-based with zwitterions), ZIC-pHILIC (polymer-based with zwitterions) and XBridge Amide (amide functions). The results were evaluated with selected quality measures.

The unemployment rate in Sweden is increasing even though there are more and more municipal activation policies established. The activation policies aim is to decrease the unemployment but that is not yet happening. This problem has led us to go through with this study.The aim of this study was, from an organizational perspective, to examine and describe how the interaction works between the Municipal Employment Services, Employment Office and Social Services in a Swedish medium sized municipality. Special focus was upon the legitimacy of the Municipal Employment Services.  This study was based on nine semi-structured interviews with managers and employers within the organizations in this study.

Tidigare forskning har visat att selektiv uppmärksamhet (selective attention; SA) mot hotfulla stimuli kan predicera emotionella responser på stressfyllda händelser. Syftet med denna studie var att undersöka sambandet mellan sårbarhet för ångest i form av SA och fysiologiska samt självskattade stressreaktioner på en laboratoriestressor. Ett negativt samband mellan fysiologisk stressreaktion och SA samt ett positivt samband mellan självskattad stressreaktion och SA förväntades. Skillnaden i hudkonduktansreaktivitet (skin conductance reactivity; SCR) på subliminalt presenterade hotfulla och neutrala stimuli hos 41 försökspersoner utgjorde mått på SA i denna studie. Försökspersonerna utsattes senare för en laboratoriestressor samtidigt som hjärtfrekvensvariabilitet (heart rate variability; HRV) och hudkonduktansvariabilitet (skin conductance variability; SCV) registrerades.

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

A method for measuring the total impulse from a multi hole diesel injector, introduced inprevious thesis work, ?Development of a method and a device for measuring the momentumrate of fuel sprays?, by Mikael Lindström, has been further developed and tested. The conceptis to simultaneously deflect all sprays from a multi hole diesel injector by using a bell shapeddeflector. The fuel sprays are deflected straight down from their initial umbrella angle, andthe resulting deflection force is measured in a thin strained section of the load cell. The strainis given by three strain gauges, with quarter-bridge circuitry for each gauge.

There is a strong debate in the media about the CEO compensation in the listed companies and whether they deserve their high rewards. Many previous studies have shown differences in the reward system depending on the ownership structure, mostly testing for only ownership concentration or ownership category. This study aims to investigate how the influence of the owners affects the CEO reward system, testing for both the level and the structure of the reward. The sample used in the investigation is Swedish listed corporations and consists of 251 observations. A survey was also conducted but due to low response rate and because the answers are not representative for the whole sample the survey will only be used as an illustration.

Cremated remains have long been regarded as a highly complex material that often provides unsatisfactory results. This essay discusses the problems that arise when methods commonly used on unburned bone material are used in a cremated skeletal material. The present essay discusses the results from osteological analysis of seven cremations from Pre-Roman Iron Age from a large cemetery in Alvastra, Smörkullen. Several methods were ultimately not applied in the present study as they were insufficient for application on the relevant material. Since the methods were inapplicable and fragments available for gender assessments too low, no sex assessments were made.

Seabased Industry AB develops system for extracting electrical energy from ocean waves with a Wave Energy Converter (WEC). The components is bought from subcontractors and then assembled into wave energy converters, buoys and marine substations by Seabased. In the future Seabased will produce more of the components themselves to reduce costs and to have better control over tolerances. The production line will also include the painting of the WECs and substations, which is performed in a painting line.The purpose of this thesis work is to study what is required to build a painting line, regarding the types of stations, transporting types and the space needed. This will result in layouts for the painting line.To receive the necessary information about production theory and corrosion and surface treatment, literature concerning this area has been studied.

The following thesis is examining compliance with EU-law from a member state perspective. The variation in the compliance level between the member states from 1995 to 2005 is analyzed to prove the fact that the Nordic member countries during the measured time period experienced a low number of infringements. The infringements that did occur were resolved faster and more efficient in the Nordic countries then in the other member states. The theory used to explain the Nordic compliance rate is divided between external and internal pressure in a pull and push model. The external pressure is illustrated with argumentative persuasion from the EU-commission to the individual member states; how the state responds to the persuasion in order to act compliant.

The idea of bringing mindfulness into organizations has become increasingly popular. While previous research has shown positive effects of mindfulness practice in individuals, consequences of introducing mindfulness in organizations remain largely unexplored. This thesis examines those consequences through a qualitative study. We conducted semi-structured interviews with members of two case companies. Based on the effects which mindfulness has been shown to have on individuals, our analysis was especially focused on the areas of efficiency, effectiveness and organizational culture.

Hand hygiene compliance is one of the most important factors to prevent healtcare associated infections (HAI), which can cause unnessesary suffering, prelonged insitutional care, invalidity and higher mortality rate. It has been shown that despite regulations for hygiene compliances in healthcare, these are used unadequately. HAI affects 5-10 % of all patients in industrailized countries, in development countries the number is estimated to be up to 20 times higher. The aim of this study was to illustrate healthcareworkers hygiene compliances in patient care at a rural healthcarecentre in western India. Participant observation was used as a method, fieldnotes was taken for qualitative analysis.