SEB Merchant Banking provides to its institutional customers a true market neutral product called Dynamic Manager Alpha (DMA). The DMA is constructed by a long position in an exceptionally well performing mutual fund and a beta adjusted short position in an appropriate index. The key to making the product market neutral is adjusting with the correct beta, since the beta changes, it is very important to have a good model for predicting beta in the future.This master thesis begins with describing what beta is in a CAPM sense. It then continues with recognizing the so called ?Two Beta Trap?, which separates two kinds of beta.

In recent years, the possibility to deduct expenses for research and development (R&D) has been interpreted narrowly. As a response, the Income Tax Act chapter 16, section 9 (the R&D-rule) was amended to increase the possibility to deduct R&D of more general character. The purpose of this thesis is to determine the meaning of the R&D-rule to be able to decide if the amendment is an extension of the deductibility and whether this amendment can be considered adequate.According to the R&D-rule, the recipient of the grant needs to conduct R&D activity and there needs to be a sufficient connection between the R&D activity and the company to be allowed deduction. The difficulty in applying the R&D-rule is mainly when the research is conducted outside the company and the aim of the research is not to solve the company?s specific problem.The connection between the R&D-activity and the company needs to be reasonable. This means that only R&D-activity that falls completely outside the company?s activities should be excluded from deductibility.

SEB Merchant Banking provides to its institutional customers a true market neutral product called Dynamic Manager Alpha (DMA). The DMA is constructed by a long position in an exceptionally well performing mutual fund and a beta adjusted short position in an appropriate index. The key to making the product market neutral is adjusting with the correct beta, since the beta changes, it is very important to have a good model for predicting beta in the future.This master thesis begins with describing what beta is in a CAPM sense. It then continues with recognizing the so called ?Two Beta Trap?, which separates two kinds of beta.

The climate issue is a significant question, and the problem is mainly caused by human activities. Everyone can help to counteract the enhanced Greenhouse effect by reducing the amounts of energy they use and by not consuming more products then they need.Schools are some of societies many consumers and therefore contribute to the Greenhouse effect. The School also has an important task; to teach and disseminate knowledge and information about the climate and the environment. According to the Swedish National Agency for Education, Skolverket, must all schools regularly consider the environment and sustainable development throughout the entire education process. Unfortunately, this is not the case for many schools in Sweden today.One of many tools that can be used to coordinate environmental work and initiatives, and also to make it more efficient, is environmental management systems.

In my project, Cups on the run, I have studied the relationship between ceramic utility objects and different environments, when moving them off the table. My background as a potter has been the starting point. From there, I wanted to see if I could expand my craft to the space beyond. With the cup, which for most people has a clear function and a relation to us human, in repetitive structure I explored the spatiality and architecture in various environments. Life fascinates me through how everything is made up of tiny parts that together create the tangible and intangible.

Syftet med detta arbete är att öka förståelsen för hur kärnprocesser kan förbättra lagerhållningen i ett företag. Genom att först kartlägga vilka företagets kärn- och stödprocesser är och sedan undersöka hur kärnprocesserna påverkar lagerhållningen kan syftet uppnås. Därmed besvaras problematiseringsfrågan som är följande;På vilka sätt kan lagerhållningen, genom identifiering av kärnprocesserna förbättras på ett företag med E-handel?Arbetet har genomförts på ett av koncernen Nordic E-Commerce Groups dotterbolag, Nordic Inc som är ett E-handelsföretag som säljer bläckpatroner och kontorsmaterial till både företag och privatpersoner.Inledningsvis genomfördes en kartläggning av Nordic Incs processer genom observationer och intervjuer med koncernens VD. När kartläggningen var sammanställd visade det sig att de kärnprocesser som fanns på Nordic Inc var Lager, Inköp och Kundservice.

Water is the most essential resource for life. In cases where drinking water is processed from surface water it is important to ensure the raw water is of good quality, and is suitable for processing through the water treatment plant.The drinking water for Västerås is sourced from Västeråsfjärden, in the western side of Lake Mälaren. The city itself is home to marinas, ports, a wastewater treatment plant, the Svartån outlet, sewage pumping stations and stormwater outlets. Because of the negative effects these activities have on surface water quality, Mälarenergi AB is interested in relocating the raw water intake point to Granfjärden, 10 km east of Västeråsfjärden. At Granfjärden the intake point would be less exposed to the activities in Västerås, and could be placed at a greater depth, resulting in better water quality.In this Master?s thesis the water quality and the pollution risks at Västeråsfjärden and Granfjärden sites are compared.

Today, activities funded with public funds needs to present relevant and reliable information which shows the results obtained. Requirements increase in welfare activities to be run based on scientific, empirical knowledge. This applies particularly to social work. The social work is, however, poorly researched in areas such as knowledge of interventions in the content, context and effects. One way to evidence-base social work can be to conduct regular and qualified assessments.

Purpose: The purpose of the study reported in this thesis is to addto the knowledge concerning what public librarians do to meet theneeds of unaccompanied asylum-seeking minors, thereby helpingthem to develop and establish themselves in a new environment.What tasks, activities and tools do the librarians have at theirdisposal? What problems do they encounter? What values, normsand attitudes guide their work? Method: The thoughts andexperiences of six public librarians have been captured throughqualitative semi-structured interviews, the result of which has beenthematically analysed using notions of social capital and socialexclusion. Findings: Unaccompanied asylum-seeking minors facea number of challenges which the public library with its librarians,collections and various activities can assist in coping with byproviding the children with opportunities to increase their socialcapital and decrease the risk of social exclusion. Researchlimitations: It has for several reasons proven difficult to studyunaccompanied asylum-seeking children as a distinct group, whichis why this study also uses material that deals with refugees as awhole. A significant amount of the latter are undeniablyunaccompanied minors, an especially exposed and vulnerable typeof refugees.

Sustainability work is something that is emphasized more and more. Corporate Social Responsibility, CSR, is discussed and the question of how much responsibility companies should really take is frequently in the news. Companies tend to ask themselves how much responsibility they should take. CSR is a common concept of companies environmental and social work and a concept we tend to see here and there in our modern society. CSR includes companies? social responsibilities, both in terms of carbon footprint, working conditions, social responsibility and more.

SEB Merchant Banking provides to its institutional customers a true market neutral product called Dynamic Manager Alpha (DMA). The DMA is constructed by a long position in an exceptionally well performing mutual fund and a beta adjusted short position in an appropriate index. The key to making the product market neutral is adjusting with the correct beta, since the beta changes, it is very important to have a good model for predicting beta in the future.This master thesis begins with describing what beta is in a CAPM sense. It then continues with recognizing the so called ?Two Beta Trap?, which separates two kinds of beta.

Today, the tourism sector is the fastest growing industry in the world and also includes one of the foremost for instance in the number of work and added tax. The sector entails a lot of positive factors but also negative consequences, such as overexploitation and wear on natural areas. However, even the visitor industry contributes to smaller localities boost by creating new jobs where depopulation occurs. This study focuses on the town Kisa in Kinda Municipality. The purpose of the study is to highlight the importance of tourism for migration to a town and to show the importance of developing sustainable destinations.In the results of this study it emerges that more job opportunities are requested by respondents for increasing Kisas attractiveness.

This is a qualitative study aiming to examine peoples? experiences when retiring. In that purpose a criteria based sample has been used, participants have been asked in that they fulfilled the criteria?s to be a retiree within the age of 65 to 71 years of age. The reason of the age criteria was that the experiences should not be so far away in time.

This thesis discuss the matter of non-profit-making associations as a self regulatory technique out of a theoretical concept of power. The object for the study is the non-profit-making association Ditt Nya Hageby, which work in the neigborhood of Hageby, a suburb to Norrköping. In the study the association is placed in a contemporary postmodern social context and analyzed through semi- structured qualitative interviews, accordingly to hermeneutical method, with five active members of the association as informants. The association consists of members who lives in the neighborhood. Together with a hired organizer they realizes their own ideas in to projects which unquestionably improves the social and physical enviroment in Hageby.

Throughout the history, the theories which have shaped our cities have varied from time to time. We have gone from a city development characterized by spontaneousness, where commerce and people side by side shared the space, into a function-based planning where people and functions are being increasingly separated. Regardless the forms of planning the city design causes implications for those who live there when the physical environment controls were we live, work and meet. In today's society where `sustainability ' has become a watchword the current community planning needs to be questioned so we, in the best possible way, can meet future changes. Searching for new planning strategies is part of this and in this essay the term `mixed-use´ will be investigated and analyzed in terms of its social aspects.