Investors? use borrowing as a way to profit from leverage advantages in their portfolios.When investors borrow with their securities as safety for the loan and the value of thesecurities decrease the investor can get a portfolio with more credit than what is covered bythe value of the securities and risk huge losses. To what extent an investor is allowed toborrow with his portfolio as safety depends on the bank or broker and varies between theproviders. By studying available material and in addition to that making an empirical study Iattempt to find out the reason for the varying degrees of leverage possibilities between thebrokers and how the degree of maximum borrowing on the securities are decided. Thefindings show that decision of leverage degree on a security is made after first making aquantitative analysis of the stocks volatility and liquidity and thereafter make a qualitativeanalysis of the company.

AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.

In this final thesis, an existing method for analysis of chlorophenols (CP) in bottom sediments has been updated and adjusted for analysis of chlorophenols in soil. The covalent bonds between the chlorophenols and the soil matrix were broken through basic hydrolysis and the chlorophenols were then separated from the water phase through addition of sulphuric acid followed by ether extraction. The chromatography was improved through extractive acetylation of the chlorophenols.The updated method was then applied on soil samples from a contaminated area (a former sawmill in Hyttsjö, Östergötland, Sweden).The analyse was preformed by GC/MS with respect to 2-MonoCP, 4-MonoCP, 2,4-DiCP, 2,6-DiCP, 2,4,6-TriCP, 2,3,4,6-TetraCP and pentachlorophenol (PCP).Contamination of chlorophenols in nature can be explained by the former use of wood preservative chemicals based on chlorophenols. In the 1960s and the 1970s these chemicals were used in Sweden, but due to their toxicity they were banned by the Swedish government in 1978.In Hyttsjö a pentachlorophenol-based product named Santobrite was used for several years. The concentration of PCP in the soil samples from Hyttsjö varied from 0.2->1.8 ng/mg dry substance.

As of 1 July 2008 the revised Swedish Code of Corporate Governance applies to all Swedish companies whose shares are traded on a regulated market in Sweden. The purpose of this thesis is to investigate whether the introduction of the revised Code has affected the disclosure practice among Swedish companies. We investigate a sample of 43 small and mid cap companies listed on the OMXS Exchange that has previously not been covered by the regulation. We develop a disclosure index, measuring the disclosure level in annual reports before and after the introduction of the Code. The results from the study show that disclosure level has not increased after the introduction of the Code.

The purpose of this study is from a case study develop a model that aims to cost effectively improve productivity in a manufacturing production process. The study highlights the importance of having knowledge about customer needs and using a holistic process perspective when improving productivity to identify the relations between the process stations and by this find problems that cause waste and losses in productivity. Tools and methods used to make production more efficient such as single minute exchange of die, spaghetti diagram, 5s and master production schedule is presented an applied in the model to see how these effect costs, productivity etc.Maintenance effects on quality and productivity in a manufacturing company will as well be covered in this thesis. The results and conclusions finally reveals how the process improvement tools, maintenance and production planning for example effects each other and why it is important to establish an attitude in the company where continuous process improvement should be emphasized..

Syftet med studien är att utifrån ett socialpsykologiskt- och relationellt perspektiv, skapa en djupare förståelse och förklaring för hur medarbetarna på kundservice "En väg in" i Varbergs kommun upplevt denna organisationsförändring. Urvalet bestod av sex medarbetare och två personer ur ledningsgruppen. En kvalitativ metod med semistrukturerade intervjuer har använts, samt en hermeneutisk ansats. För att analyseraoch tolka det empiriska materialet har tidigare forskning och vetenskapliga artiklar valts ut, samt teorierna Jacobsens (2013) förändringsledarskap och motstånd, Maslows behovstrappa (Aronsson m.fl. 2012), Herzbergs tvåfaktorsteori (Aronsson m.fl.

Normally when purchasing a trip, an airline, a travel agency and a traveler is included in the purchasing process. Mostly a travel agency acts as an intermediary between the airline and the traveler. The travel agency is not considered to have any major part to the contractual relationship, usually the purchase agreement is considered to be covered by the airline and the traveler as the main parties. This is essentially the view shown from a legal perspective on the specific area. The application of legal provisions on the travel agency?s legal status may nevertheless bring a certain amount of ambiguity in the interpretation.

Social enterprises make up one of the groups of participants that provide welfare services financed by public funding. The object of this study is to describe and analyze from a theoretical point of view which conditions, in what fields, by which division of responsibility and finally through what decisions these social enterprises are allocated a place in the market for social welfare services. The company that has been the object of study offers services in the field of social welfare and in employment. In the study a triangulation of qualitative methods has been used: studies of literature on the subject, recurrent interviews and observations and also reviews of documents. The results have been analyzed from theories on the space available on the market for social services, on social economy and on social capital in the form of strong, weak and bridging bonds.

Kritik är ett begrepp som inte har fått lika stort utrymme som feedback i forskning om sociala relationer. Den här studien visar på dess betydelse för relationer mellan lärare på en gymnasieskola. Utifrån teorier som Scheffs sociala band, Asplunds problemlösning, Meads ?I? och ?Me? med flera, belyser vi kritikens olika aspekter och vad som krävs för att den skall tolkas som positiv kontra negativ. Vi har under den här studien hittat en del saker som är relevanta när det gäller hur personer förhåller sig till kritik, exempelvis på vilket sätt den bör framföras och tas emot.

Swedish as a second language and special education are two topics that have a lot in common. I have chosen to in my study look at something that is covered by the two subjects: Swedish as a second language education that is taking place in a group segregated from the class. I have interviewed students in preschool, grade one and grade two to learn details of their experience of the segregation. Finding out that it is mostly bad planning and trouble getting the schedule together that?s affecting the pupils in a negative way.

This work is about the expanded conception of text and takes off in the use of this expression in the high school curriculum. The work begins with a theory chapter, where a few different definitions of text are the basis for reasoning about factors which can have contributed to an expansion of the conception. Hereby other important expressions, related to the expanded conception of text, as hypertext, multimedia and intermediality, are brought up. Further, is examined empirically how the expanded conception of text is interpreted, rhetorically and practically, by a few teachers in the High School. Finally, covered scientist?s theories are discussed and compared with the concluded empiric data.The study shows however, that the expanded conception of text in the curriculum has not become a conception for the teachers who were interviewed.

Intranets can streamline workflow processes, improve communication and add value to the employees of an organization. Companies that don?t take advantage of the potential in their intranet is a common phenomenon. In connection with a migration project dealing with a switch of content management system it turned out that SAS Technical Services lacked clear objectives and strategies for the use of their intranet. Thereby they didn?t make the most of the possibilities an intranet brings.The work with this thesis began with collecting the experiences the company could take with them from the migration project.

AbstarctVi har valt att undersöka hur officerare inom försvaret ser på och upplever den organisationsförändring som verksamheten nu genomgår. I vår studie avser vi att undersöka våra berörda respondenters syn på förändringen i sig, samt hur de uppfattar eventuella förändringar, särskilt rörande deras yrkesidentitet. Vi har valt att göra undersökningen med hjälp av kvalitativa intervjuer med personer som arbetar som officerare inom Försvarsmakten, dessa som nu ställts inför kravet att skriva på kontrakt om obligatorisk utlandstjänst alternativt bli avskedade. Denna förändring, som innebär att försvaret byter huvuduppgift, medför en stor omställning för de flesta anställda. Vårt resultat visar oss att de individuella upplevelserna samt förmågan att hantera och anpassa sig till denna förändring är kopplat till flera saker, så som inställning till personens uppgift och ålder samt, beroende på hur familjesituationen ser ut, den sociala omgivningen.

Through analysis of the work of scheduling the doctors at the hospitals of Sundsvall,Gävle and Karolinska in Stockholm this thesis presents some conclusion about howand why a computer system would benefit these very tasks. The reason for doing thisis mainly to save money through more efficient scheduling, but also to minimizeerrors and maximize comfort for scheduler and doctor alike.Scheduling consists of collecting doctors? requests, assessing the need of staff,distribute the available doctors and make sure all tasks are covered throughout thescheduled period of time. The work is often very complex and involves manyvariables ranging from competence to personal whishes and economical constraints.Solving these problems takes a lot of time and energy which could be better spentcuring patients.The conclusion of this thesis is that there is reason to develop such a system to savetime and optimize resources. A description of the system is found in numerous lists ofroles, tasks and prototype sketches which combined shape the content andfunctionality.

This thesis aims to investigate SAAB AB´s possibilities to use synthetic instruments in their test systems. The reason for this is reducing costs and the risk of obsolescence which is common when test systems operate for several decades.The market around synthetic instruments has been explored in the search for suitable hardware and software. Software has been developed in LabVIEW and synthetic instruments have been created with the help of IVI-drivers. The hardware consisted of PXI-instruments (Waveform generator and Digitizer), connected to a computer using a fiber optic link and PXI-chassi. The created instruments was then compared to common instruments used today, and the comparison turned out well.