Value-at-Risk (VaR) is among financial institutions a commonly used tool for measuring market risk. Several methods to calculate VaR exists and different implementations often results in different VaR forecasts. An interesting implementation is historical simulation, and the purpose of this thesis is to examine whether historical simulation with dynamic volatility updating is useful as a model to calculate VaR and how this differs in regard to type of asset or instrument. To carry out the investigation six different models are implemented, which then are tested for statistical accuracy through Christoffersens test. We find that incorporation of volatility updating into the historical simulation method in many cases improves the model.

Intranets has been marketing as the tool for solving the organisations information problems. My interest is to see how an intranet works in an organisation. This study was an investigation about the use of EkaForum, the intranet of Eka Chemicals, at the Rollsbo division. The study aimed to evaluate how EkaForum is being used, firstly as a transmitter of information and secondly as a communication tool for the organisation. The study was constructed as a quantity survey based on a questionnaire with 24 questions and was sent out to the staff of Rollsbo division.

AssiDomän Frövi board mill has in cooperation with students from Graphic Technologyat the University of Dalarna a degree project that involves developing package solutionsin carton material from AssiDomän Frövi. This year the basic condition was to use theweights 270g/m2, 300g/m2 and 330g/m2 and choose between Frövi Bright, Frövi Lightand Frövi Carry.The packages were supposed to be in the segments industrial products,chocolate/sweets and beauty products/cosmetics. Two packages were produced in thesegments industrial products and beauty products/cosmetics.The first package, produced in the industrial segment, contains textile color and templatesand the second package is a gift package and contains nail polish.The investigation part of the project deals with how the packages today are fit forrheumatics in opening purpose..

According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

This investigation is about how teachers in school can motivate and create interest for science among younger children. Teachers were interviewed about attitudes to their subject and how this affects their lessons.I have also tried to find out, both by interviewes but also by studying litterature, what the most important thing is to teach in science, which knowledge is necessarry in the future and why.My result indicates that teachers find science both interesting and important but at the same time they also think it is a difficult subject to teach even if they are educated. Both the litterature and the teachers in my study agree that knowledge in science gives us a chance to ask questions, take stands and solve problems and that this knowledge is important for us in our future..

The Swedish Migration Board has during a long time had problems with long processing times for persons that apply for asylum. The government has set targets that investigation should not exceed 6 months although it is done in almost 70% of cases.The study's aim has been to examine if steering can be linked together to long processing times and, if so, explain why. The intention has not been to provide a comprehensive picture of the problem but has defined itself to ensure steering impact. The study has been carried out by studying relevant governing documents, previous research and by interviews with administrators and decision-makers in two of the Migration Board asylum units.The analyses of the study show that a combination of inadequate steering and inadequate resources have contributed to aggravate the implementation, which has lead to long processing times..

The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

Infringement of intellectual property rights often causes significant economic damage. The problem with illegal activity concerning counterfeiting is constantly increasing. The development has lead to constitute an extensive international activity which is harmful for intellectual propery owners, consumers and the society in general. Competing products tend to be increasingly similar to each other, with rather similar marketing-, sales-, and pricingstrategies. As a result, the trademark strongly affects consumers? selection-process during purchase.

Abstract The objective of our study was to get knowledge about how teachers think when they make purchases to preschool. Do they consider making environmentally conscious purchases? Do they work actively to transfer environmental consciousness to the children?We chose to interview nine preschool teachers and one cook in two different local municipalities. Our investigation showed that there was a very low engagement in these issues. The teachers said that they were very strictly bound to already existing public contracts and did not see any possibilities to influence the preschools consumption.The teachers hade no idea that not only their work could result in environmental savings in the school, but also result in attitudes changes among the children, their parents and, in the long term, society in general.

This thesis examines how marketing by secondhand apps affects young adult women's consumption habits, investigating whether these platforms promote or counteract overconsumption. While the secondhand market is considered more sustainable than buying new, these apps may still encourage overconsumption. The study focuses on the marketing strategies of three major secondhand apps in Sweden: Tradera, Sellpy, and Vinted, analyzing their impact on consumer behavior using the AIDA model (Attention, Interest, Desire, Action). Based on qualitative interviews with eleven women aged 20-27 and the authors observations of the apps marketing activities, the study finds that secondhand apps often emphasize environmental benefits and makes secondhand shopping accessible and appealing. However, the marketing tactics used by these apps, including frequent push notifications, targeted advertisements, and influencer collaborations, may lead to increased consumption. Overconsumption causes significant environmental damage, and while the secondhand market can mitigate these effects by extending the lifecycle of items, the emphasis on convenience end environmental benefits can inadvertently encourage more consumption. The study concludes that secondhand apps play a complex role in consumer behavior, balancing the potential for sustainability with the risk of promoting overconsumption.

The overarching purpose is to describe how elite soccer clubs choose to structure their sport oriented organization. This purpose leads us to questions and areas involving sport managers, casting, operational directions, education and goal setting in sport.The results in this thesis are based upon a qualitative investigation of sport managers in Swedish elite soccer clubs. To strengthen the reliability in our choice of method we will fortify it with theories that reflect methodical choice.Our conclusions in this thesis is that one can see a clear difference in how the clubs choose to structure the casting and operational directions within their organization. We have also noted that there is a clear distinguish between the levels of education amongst sport managers in Swedish elite soccer clubs..

The aim of the essay was to describe what some young Swedish and Spanish people had to say about alcohol cultures. Some of the questions asked were: How are the alcohol cultures in Sweden and Spain described? What are the differences, and where do they come from? What would an ideal alcohol culture look like? The investigation also had a comparing angle, as I was interested in what the people valued in their own culture and in the others´. The result was that there hardly exist a perfect alcohol culture, but that the stricter Sweden as well as the liberal Spain both have positive and negative aspects. Differences in politics and culture seem to create variations in a society´s drinking customs.

This paper is about the use of task boards in agile system development projects. The main focus is on how digitalized versions of the task board can be of assistance during the development process. Our investigation is based on qualitative studies, with system developers of various backgrounds and professional roles, along with studies of relevant literature. The main results are that a digitized version of the task board can increase awareness for the team and be of major importance if it is accessible through the web. On the other hand negative effects of the digitalization can emerge as well.

»Does it have to be so green?« is a visual communication project focused on packaging design. I attempted to challenge the clichés of graphic design for organic products and designed a packaging concept for a fictional food brand. The project had a special objec¬tive which was to explore ways to use the package as carrier for in¬formation about the enviromental impact of the packaging itself.The process included research about packaging design and its ef¬fect on the consumer, an investigation of the Swedish market for organic foods, creating and defining a brand, and designing a cohe¬rent packaging concept for a product line which communicates the brand?s values and appeals to the intended target group.The project resulted in prototypes for a muesli package, tea car¬ton and honey jar, as well as a manual that explains the application of the graphic program..

This study is an investigation of a sub community within the community of Hovsjö. The local government has financed a project in Hovsjö which is intended to bring about positive development. The prior object of this paper is to describe the project, it?s planning, it?s methods, it?s carrying through, and it?s goals. This study presents the district of Hovsjö in Södertälje.