Denna uppsats behandlar det kommunala utjämningssystemet. Dagens system består av en inkomstutjämningsdel, kostnadsutjämningsdel, ett strukturbidrag och en regleringspost, som antingen kan bli bidrag eller avgift beroende på hur mycket pengar staten anslår till systemet. Till detta har använts teorin om konkurrensproblemet, olika teorier om vad kommunerna bör göra, varför kommunerna bör finnas och hur de skall finansiera verksamheten. Två kommuner har valts ut, Vellinge och Trelleborg, för att i två fallstudier studera effekten av systemet för den enskilda kommunen. Slutsatsen är att i dagsläget behövs utjämningssystemet för annars träder konkurrensproblemet till.

Certification systems, that assess companies? work with social and environmental issues, have emerged in an increasing number of industries. Today, there are environmental certifications for the food industry, the forestry, the fisheries sector and several more. In apparel industry, certification for sustainable working conditions has been of major impact. The property sector is no exception from other industries.

Uppsatsen analyserar nyintroduktionerna på Stockholmsbörsen mellan 1992 och 1995 och deras prissättning och värdeutveckling på 10 års sikt i syfte att undersöka hur kapitalmarknaden historiskt sett har lyckats med att marknadsprissätta företag som har sökt sig till börsen. Central för analysen är hypotesen om informationseffektivitet vid prissättningen av nyintroduktioner och den därav följande värdeutvecklingen. Resultaten påvisar inga systematiska avvikelser ifrån de förväntade avkastningarna enligt CAPM. Informationen om nyintroduktion i kombination med egenskapar som MV, P/B, betavärden, börsklimat under introduktionsåret eller branschtillhörighet räcker inte för att framgångsrikt tillämpa aktiva handelsstrategier som realiserar signifikanta överavkastningar under något av de 10 åren som följer på nyintroduktionen eller över hela livslängden upp till 10 år..

I denna uppsats undersöks om marknadsrisken och storleken på företagen har en betydelse på investerarnas placeringshorisonter samt om vårt innehav i testportföljen är representativ för den genomsnittliga investeraren. Studieperioden som undersöks sträcker från början av 1999 fram till slutet av 2003. Resultaten konstaterar att marknadsrisken har högst signifikans betydelse där högre risk föranleder till kortare investeringsperiod medan effekterna från börsvärdet indikerar att en investering i storföretag leder till att innehavsperioden blir längre dock med en svagare betydelse för denna variabel. Dessutom visas att vårt aktieinnehav är karakteristisk för den genomsnittliga investeraren och att investeraren har varit riskundvikare och kan således inte beskyllas för kortsiktigheten på aktiemarknaden..

Vårt syfte med uppsatsen är att undersöka om det empiriskt går att påvisa lönsamhet i det nya pensionssystemet dvs. premiepensionen. Med andra ord vill vi undersöka lönsamheten med ett aktivt pensionssparande enligt ekonomisk vedertagen teori. Undersökningsdata omfattar samtliga 854 pensionsfonder som funnits från starten 2000-11-02 till 2004-12-30. Vi har utifrån historisk data tagit fram den lägsta variansfonden för att använda den som riskfri fond i Sharpekvoten.

Background: Funds have become a more popular way for investments. After the financial crisis in 2008 there was some sectors that shown a better results than other depending if the sector was affected by the economic situation or not. Therefore can  investments in sector funds be a good way to get a high return, but it also has a high risk.Problem: Has the risk any impact on the return considered funds in sectors that is affected by the economic situation relatively to sectors that isn?t affected by the situation in the economy?Purpose: Determine whether sector funds risk has any impact on the return. Also if there are any differences between sectors depending if they are affected by the economic situation or not.

Publicity is argued to have relatively great impact on attitudes and behaviours of consumer. Especially great is the influence of negative information. At the same time it is likely for brands to be subject to negative publicity. Since companies are investing gigantic sums into buidling strong and positive associations around their brands it is of great economic interest to have a better understanding how negative publicity influence brand equity and what factors might moderate this effect. This thesis focuses on brand strength as a moderating factor of negative publicity.

Publicity is argued to have relatively great impact on attitudes and behaviours of consumer. Especially great is the influence of negative information. At the same time it is likely for brands to be subject to negative publicity. Since companies are investing gigantic sums into buidling strong and positive associations around their brands it is of great economic interest to have a better understanding how negative publicity influence brand equity and what factors might moderate this effect. This thesis focuses on brand strength as a moderating factor of negative publicity.

Globalization is described as processes of economic, social and political character and a tendency in the field has been to study these aspects of the phenomenon separately. Another common feature of previous studies is to relate to the field at a high abstraction level and talk about the effects and changes in general terms. Such studies of quantitative and statistical nature in which people are constituted as homogeneous groups hides the fact that the relationship between social attributes and context creates unique positions where the effects of globalization are diverse (Sprague, 2005, pp. 16 - 18). The purpose of this bachelor thesis is therefore to break with this entrance to the field and instead focus on a micro level perspective.By conducting a qualitative interview study guided by the globalization theory of the Globalife research team, which shows how structures at the macro level can be understood to affect the micro level, the aim is to reveal potential knowledge gaps within the field.

Authorities, municipalities and county councils have great opportunities to pave the way to a sustainable society. In the public sector, the tax revenue is used and therefore it is important that both employees and societal stakeholders feel that they participate in the sector?s decisions and fields of application. Municipalities and county councils are primarily service organisations. The employees? commitment is necessary to be able to reach set goals, to develop procedures and policies that support the overall political goals, in other words, to be successful in the environmental work.

Since early civilization, herbal tea has been used as remedies for an abundance of different diseases. Among these herbal remedies, peppermint (Mentha piperita) was used for its effect on bowel related ailments. Even though peppermint was not described until late 17th century, it has been used since 1000 years before Christ by the Egyptians. In present day it is still considered a remedy for stomach pain etcetera, and much of the recent research is concentrated on the positive effects of peppermint on pain and bowel diseases. A large section of the research is also reviewing positive effects of peppermint on cancer, allergy and also on its potential as antibacterial agent.

Studien har undersökt huruvida insynspersoner i svenska bolag tar till vara på den möjlighet till överavkastning som uppstår på grund av informationsasymmetrin mellan insynspersoner och utomstående. Vidare studeras utomståendes möjlihet att göra överavkastningar genom att analysera publicerad information rörande insynshandeln. Resultatet visar på att överavkastning är förekommande, samtliga eventfönster visar på överavkastning för köptransaktionerna. Säljtransaktionerna däremot ger vagare signaler och en mer ingående analys måste genomföras för att kunna använda sig av informationen. Analysen visar på att transaktionsstorleken är av störst vikt för uppmätt överavkastning, men även bolagets storlek är av betydelse.

The purpose of this Bachelor degree project is to design different types of services that can increase the amount of re-used timber within the building sector and by that means improve their environmental efforts. By examining how the sectors environmental work concerning recycling and re-using timber as a building material is getting on at present, conclusions have been drawn about what further could be done for improvement.The project has shown that there is a scarcity of information and statistics within the sector, but that there are efforts in progress to change this. Questionnaires have been sent to a number of companies working with demolition and utilizing re-usable materials in order to find out what kind of problems there are within the trade. Unfortunately the survey gave insufficient result due to the low reply frequency.It is obvious that active environmental work within the building sector is important and the knowledge acquired while working with the project has led to the design of three suggestions for services regarded as being of interest for improving the negative environmental impact caused by the sector:Suggestion 1 ? Sale of construction parts prior to the demolition of a buildingSuggestion 2 ? Re-utilization circulation when manufacturing buildingsSuggestion 3 ? Education in relation to the purchase of houses  The positive and negative qualities of the suggestions have been examined with SWOT-analysis and further adaptions and the results have been interpreted.

Previous research has recognized that advertising creativity can result in positive signaling effects for consumers, thus proving creativity to be a useful tool and not a wasteful effort within marketing. However, research within this matter has only lightly touched upon the outcome of signaling effects within a business-to-business context. Since other implications prevail within a B2B market - for instance the professional position in which individuals act, the existence of buying centers, and the heavy weight placed on most decisions - the conception and influence of advertising creativity may be altered. This paper aims to give an overview of whether increased advertising creativity results in positive signaling effects among individuals employed within a B2B context. Furthermore, the paper aspires to examine the potential influence of aspects prevailing within B2B markets, such as the need for contemplating the desires of numerous individuals involved, on the outcome of advertising creativity.

The urgency of sustanible development is world-over issue. This essay focuses on the relations of enviromental ethics in the context of the Swedish upper secondary school and the subject of geography, by analysing different educational texts.The purpose of this essay is to reveal and identify discourses of enviromental ethics in curriculum documents; Lgr 11 and the plan- and the coursedocuments for the subject of geography, in educational publisher?s textbooks and in sponsored texts related to the subject of geography and finally to discuss potential consequences this might implicate for education. For this have the methodology of Norman Fairclough´s critical discourse theory, CDA, as well as a matrix of environmental ethics, based upon Mikael Stenmarks classifications of enviromental ethics, been used.In the Cirriculum, Lgr 11 and documents for the subject of Geography, and in the educational textbooks from ?Liber? and ?Gleerups?, are the environmental ethics of intergenerational anthropocentrism the dominant.