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..

The following study aims to investigate the environmental conditions of the harbor of Sk?rhamn, a small fishing community on the west coast of Sweden. The interest to do so rose as a newly built apartment residence failed to connect the sewage pipes of 18 apartments, causing the untreated sewage running into the sea. The parameters accounted for are the C/N ratio, total organic carbon (TOC) as well as total nitrogen present (TN) and ?13C in the top ten centimeters of a sediment core retrieved in the Sk?rhamn harbour.

On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-border loss compensation for groups. This means that cross-bordergroups is over taxed when they are unable to set of gains against losses.

Many dairy farms doesn?t keep their bull calves and cross cow calves, they sell them to breeders instead of raising them their self. It should be possible for the dairy farmers to do it them self?s. There is also a possibility to bread one calf from the cross heifers. The purpose of the investigation was to see if there is any economic possibility to breed beef cattle. I have used the same sample farm trough the hole study, because it would be easier to fallow the study.

Baled silage has become one of the most important conservation methods in Sweden. Because we take our grass as silage we get the quality and the good hygenic that we would like to have. Silage has become a big buisiness also in the horse feeding where many of the breeders have changed from the hay to the hay-silage. The difference between regular silage and haysilage is that the hay silage is dryer (60-70%DM). The hay-silage has also put higher demands on machinery and wrapping material since the grass gets sharper and harder to press together real hard. The main reason for the test was to compare two different systems for wrapping, the new Cross Pac and conventional.

Before the European construction standards were introduced in January 2011, it was mainly themethod in BBK04 that was used for calculating punching capacity in concrete structures, and in lesscommon cases the method in BHB. The method of BBK04 is easy to use and have had the samestructure since the first was published in 1979. The Concrete handbook method (BHB) where usuallyonly used when a higher punching capacity was needed and the cross-sectional height where fixed,calculations using this method entails more work, but will in return usually give a higher capacity. Italso allows the use of shear reinforcement to increase the cross-section capacity. The method ofcalculating punching shear in EC2 differs largely from the methods of BBK04 and BHB.

At Rottneros pulp mill mechanical pulp is bleached with hydrogen peroxide. The changes of bleaching chemicals that are used for different grades are taken from bleaching tables; however these tables are old and need to be updated. The purpose of this thesis was to be the basis of new documentation.In this thesis three pulps where studied with the aim to find the optimal bleaching chemical changes (total NaOH/VP-quote) for each pulp. The pulps were taken from the filter before the bleaching tower and the pulps were bleached in the lab. The most important pulp property in this study was the brightness and how that was influenced by the chemical dosages.

Bakgrund: Det finns ma?nga aktier att va?lja mellan pa? aktiemarknaden. Fo?r en person som aldrig tidigare har handlat med aktier kan det vara sva?rt att veta vilken investering som efter en tid kan generera ett ho?gre va?rde a?n det satsade kapitalet. Relativva?rdering a?r en investeringsstrategi som kan tilla?mpas fo?r att identifiera dessa aktier.Syfte: Syftet med studien a?r att underso?ka om va?rdemultiplarna P/E-talet, P/BV-talet och direktavkastning kan generera o?veravkastning genom investeringar i underva?rderade aktier i finansbranschen.

The aim of this report was to quantify the accumulation of carbon dioxide (CO2) and methane (CH4) in ice-covered lakes in winter (October-March) during three consecutive years, and to assess whether the concentrations of DIC and CH4, as well as the ratio DIC:CH4 differs between years and between lakes affected by clearcutting and untreated reference lakes. Water- and gas samples were collected from four boreal lakes (two affected by clearcutting and two untreated reference lakes) located in Västerbottens inland in spring. The lakes were found to accumulate on average 91, 55, and 84 mgCm-2d-1 during winters 2012-2013, 2013-2014, and 2014-2015, mostly originating from CO2. The concentrations of DIC (autumn and spring) were higher in the affected clear-cut lakes compared to reference lakes for all years, including the reference year (2012-2013) before clear-cutting. No such difference was found for CH4 or the ratio DIC:CH4.

Recent studies made by Margaritis and Psillaki,have shown that a lower debt ratio and higher efficiency are correlated in their studies performed oncompanies in New Zeeland. Other researchers have been able to show a connection between other industries than the one used in our studies,among these are Titman and Wessler. These studies have been done with a great selection of companies in different industries and time periods. However most of these researchers have used traditional ratios and variables.This study aims to find and analyze connections between returns and lower debt ratios in real estate companies listed on the Stockholm stock exchange. Instead of the traditional debt-equity ratio we will construct our own taking long term debts and property assets.

The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

Background: Mutual funds have become an important part of the Swedish deposit market. Savings in mutual funds add up to almost 20 percent of the households'assets. When the pension reform is carried out all employees are going to have savings both in mutual and bond funds. But only if the fund overperforms the market it is worth investing. Purpose: The purpose of this study is to explore if Swedish mutual funds have generated higher returns than market portfolio in the late nineties.

Today?s feeding methods can determine the domestic pig?s abilities to fulfill basic behavioral needs, such as foraging, and the way in which pigs are feed is an important aspect. Feed does not only provide the energy and nutrients critical for survival, but feeding is also associated with a number of other factors contributing to well-being and reproduction. Today the feed for gestated sows is often composed by high energy and low dietary fiber grain products such as wheat. Three kg of this kind of feed can often be consumed by the sow within 20 minutes.

People are usually directed towards each other in conversations, to make it easier to hear what is being said. Algorithms for voice and speech recognition works in a similar way, regarding the microphone direction towards the sound source. In this thesis in electronics has therefore a servo control with binaural sound localization been implemented on a microcontroller connected to two microphones.When people perceive sound, the brain can estimate the sound source direction by comparing the time taken by the sound reaching one ear to the other [1]. The difference in time is called the interaural time difference, and can be calculated using various techniques. An exploratory comparison between the techniques cross-correlation and cross-spectrum analysis was carried out before implementation.

Logistik är mer än transporter mellan olika platser. Stor del av ett företag och dess logistik kretsar kring de interna logistikfunktioner och hur de som företag ständigt jobbar för att förebygga flaskhalsar. En lagervariant som används för att skapa ett högre värde i en kedja är ett så kallat cross-dockinglager. I ett sådant förs ständigt ett arbete med att effektivisera processer med hjälp av olika tekniker och strategier. En teknik för att öka omsättningshastigheten i ett lager genom snabbare identifiering och spårning av gods som hanteras är Radio Frequency Identification (RFID).Syftet med studien är att belysa de ständigt återkommande problemområden som uppstår i ett cross-dockinglager samt hur en RFID-lösning skulle kunna stödja dess verksamhet.