As a consequence of a turbulent financial market with recurring recessions, the Basel regime was developed, an institutional change with the purpose to create enhanced financial stability through increased capital requirements and increased scrutiny of internal procedures. The Basel regime is an often recurring element in social debates where various aspects are discussed, one of which is whether it maintains its purpose to secure financial stability or whether it is cost Effective, and if not, who gets affected by these potential costs.The majority of previously conducted research within this area agrees with the opinion that changes in the regulatory framework within the financial markets, such as the Basel regime, has led to reduced risk of bankruptcy for the banks which has contributed to increased global financial stability. However, research illustrates that these types of changes in the regulatory framework impose a financial burden leading to contradictions in the division of these costs between costumers and shareholders. This dissertation has been conducted from a shareholders perspective, out of which the study ?s three hypothesis has been created from.The data in this study is built upon the stock price from the three largest available banks? shares (based on total assets), in the 26 countries which are represented in the Basel committee from (2007) to (2013).

Antalet läkemedel som lanseras på marknaden har minskat under mer än ett decennium, vilket väcker frågan om huruvida det finns brister i de metoder och resonemang som används vid utvecklingen av ett nytt läkemedel. Syftet i den här litteraturstudien var att utreda delar av frågan kring eventuella brister med hjälp av följande frågeställningar: Vilka in vitro potenser kan man hitta vid en litteratursökning för några på marknaden etablerade humana och/eller veterinära läkemedelssubstanser? Hur förhåller sig in vitro potensen för dessa substanser till den terapeutiska plasmakoncentrationen/det terapeutiska intervallet som har fastställts för dem? Vad finns det i dagsläget för teorier kring eventuella brister i den rådande läkemedelsutvecklingsprocessen? In vitro potens-data för nio etablerade läkemedelssubstanser samlades in och jämfördes med respektive substans terapeutiska plasmakoncentration och en kvot erhölls som sedan relaterades till det resultat som presenterades i en mastersuppsats i farmaci av Fabian Göransson där motsvarande kvot genererades för 150 etablerade läkemedelssubstanser. Det sammanvägda resultatet, med tyngdpunkt på Fabians Göranssons resultat, visar att antagandet att den terapeutiska plasmakoncentrationen är minst tre gånger högre än in vitro potensen kan leda till främst överestimering men också underestimering av den terapeutiska plasmakoncentrationen och att substanser tenderar att vara mer potenta in vivo än in vitro. Därför behövs en högre grad av flexibilitet när ovan nämnda antagande praktiseras under läkemedelsutvecklingsprocessen. Efter en kortare utblick över några teorier kring brister i dagens läkemedelsutvecklingsprocess verkar det som att läkemedelsindustrin behöver revidera samt ifrågasätta lämpligheten hos de principer som idag praktiseras inom området. .

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Ask any constructional worker and there is a high probability that this person knows a colleague with pain or other disorders caused by working with power tools.According to the Swedish Work Environment Authority 71 percent of the Swedish constructional workers is exposed to vibrations at least 25 percent of the working hours. Despite this, the number of reported occupational sicknesses caused by vibrations is as low as 1, 4 percent.JM Ltd. is one of the largest constructional companies in Sweden. Their main business is new housing and development of residential areas. God quality and low impact on the environment is a part of great importance in the company?s long-term goals.

SammanfattningTitel: Imorgon blir det börsfall! En studie om hur olika börser påverkar varandra i fördröjning.Seminariedatum: 28 maj, 2012Ämne/kurs: FEK 61-90 Kandidatuppsats i Corporate Finance, 15 poäng Författare: Stefan Koch, Malin Molin Handledare: Hans MörnerExaminator: Kent SahlgrenNyckelord: Anomali, anomalier, veckodagseffekt, måndagseffekt, index, korrelation, S&P 500, OMXS 30, effektiva marknadshypotesenSyfte: Att undersöka ifall en eventuell anomali på det svenska OMXS 30 indexet eller det amerikanska S&P 500 ger en effekt på nästföljande dag på det motsatta indexet. Om en veckodagseffekt kan påvisas och den fördröjda korrelationen mellan indexen är tillräckligt stark kan metoden användas för att generera överavkastning.  Metod: Vi använder oss av en kvantitativ ansats för att med hjälp av statistiska metoder svara på vår problemformulering. De metoder vi har använt är hypotestestning av medelvärden med ett z test, beräknat korrelationskoefficienten mellan de två indexen och utfört en multipel regressionsanalys med dummyvariabler.Slutsats: Genom vår analys kom vi fram till att en veckodagseffekt inte kan påvisas på någon av de två undersökta indexen. En korrelation kunde finnas mellan de två indexen, däremot går det att ifrågasätta om korrelationens styrka är tillräckligt stark att handla utifrån. För att generera överavkastning krävs dessutom att den extra avkastning som genereras med hjälp utav vår metod med korta aktieaffärer överstiger den eventuella transaktionskostnaden som uppstår vid aktiehandel, något vi starkt betvivlar att den gör..

In this work, a method was developed and evaluated for calculating the life of welds under the influence of fatigue loads from a vibration environment. Typically, a shaker table is used for testing a component against vibration loads. The shaker table creates a vibration environment that is defined in the frequency domain by a power spectrum.Similarly, a virtual vibration table can be used to calculate the same type of load environment, which can then be used to calculate the expected lifetime. The benefit of this method is that it can be used in design, as well as in simulation of tests before physical verification tests are carried out.Today there are methods for calculating fatigue life of non-welded base material, but since many components contain welded joints, there is a need to apply this method to those types as well. To achieve this, the thesis combines two different areas, which together provide a method for fatigue assessment of welds using a virtual shaker table.The methodology is carried out by modeling the component, and its welded joints, in a finite element program.

The Bovine respiratory syncytial virus (BRSV) causes bronchiolitis and interstitial pneumonia, predominantly in calves, and is a major cause of bovine respiratory disease worldwide. In humans, BRSV is paralleled by the closely related Human respiratory syncytial virus (HRSV), an important cause of respiratory disease, most severe in infants.The clinical signs and pathology during RSV infection is caused, not only by the direct effects of viral replication, but also by the response of the host immune system. The immunopathology of RSV has long obfuscated our understanding of the disease, and development of Effective treatment and vaccines will be very difficult until greater knowledge is gained.One of the components of the immune system that has come into focus in RSV research the last few years, is the Toll-like receptor 4 (TLR4). The TLR4 receptor is well known as the receptor that binds lipopolysaccaride (LPS), and initiates the host response to bacterial infection. Recently, it has been shown that the fusion protein of RSV also interacts with, and up-regulates the expression of, the TLR4 receptor.

The purpose of the present study is to describe adult second language learners? experiences of mathematics learning from a past and contemporary perspective. What experiences in mathematics do they bring? What does it mean to learn Mathematics through their new language?The study is based on life-world narratives from five second language students with another native language than Swedish. Today they all study at a Swedish folk high school, at upper secondary level and they have previously studied at this level in Mathematics. The result shows that the meeting with the Swedish school and folk high school context is confusing.

The aim of this study was to investigate how the process of implementing a quality management system for food safety was handled in four different food producing companies in Sweden. The aim was also to analyze what difficulties the companies face and the possibilities that arise when certified. Furthermore, the reason for implementation was discussed as well as the main expectations on the certificate. Implementing a quality management system is a good way of ensuring the quality and hygiene of the food production and it also increases the traceability of food products through the whole food chain. A food safety standard provides a method of preventing problems and crisis and it can also help to handle requirements from authorities, the market and others.

Nowadays, packaging design is seen as a competitive tool and its importance for corporations is becoming increasingly apparent. The rivalry within homogeneous markets puts high demands on differentiation and the ability to create something more than the product itself. With this fundamental question, the soft drink industry has been examined and a case study of the brand Coca-Cola has been performed. The aim is to investigate how packaging design is used as a tool for strengthening a brand and to explore which additional values this contributes. In addition, the study observes the most important factors in the development of packaging design.A theoretical work of reference, consisting primarily of theories related to branding, design development and visual identity, has been developed to support the study.

Purpose: This study deals with warehouse management with an emphasis on vertical lift modules (VLM). The aim is to examine the effect of the implementation of VLM on a business's warehouse management. In order to obtain a result, the study has been based on the following questions:? How was the warehouse management designed before the implementation of VLM?? How is warehouse management designed after the implementation of VLM?Method: To be able to answer these questions, interviews with ten users of VLM performed. All users usually lift systems from the same manufacturer.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Either if you are a company or a state owned organization, in our case Sodertorn University collage, it is very highly demanded and needed that there is a well-defined definition of the area you perform in. It is also highly recommended that you have an accurate and informal profile of the type of company you are and that you have an Effective communication to your surroundings, so that they can perceive it the way the company wishes mediate the message. In this essay we have tried to explain the kind of profile Sodertorn University collage has, and how its current students perceive this profiling strategy.Sodertorn University collage profiles itself through three significant areas: the school claim themselves to be multicultural, multiscientific in an aspect when it comes to courses and programs, and as a school with an ambition to educate and form more critical thinking students. This has become Sodertorn University collages trademark and is quite significant for the school, something that we have examined in our survey among the current students. What we will examine in our essay will only be the two first mentioned components, multicultural and multiscientific programs and courses.We have also had the intention to do a comparison with an earlier essay from 1997 made by two economics students, and put our results in contrast to the earlier results since there were no previous research after this one.

The aim of this study is to learn about and demonstrate the process in which Försäkringskassan (The Swedish Social Insurance Agency) customizes texts and the texts linguistics influence on a potential beneficiary. I use three different questions to fulfill the purpose of the study. I examine what the manuals writers of Försäkringskassan use say about the issues of sentence length, addressing the beneficiaries and wording ? three language features that represent different perspectives within plain language research. Furthermore, I examine how decision texts are created and tailored for its beneficiary group and how the language in decisions is perceived by potential beneficiaries.

Many invasive species propose a big threat against the native fauna in the area that they colonise. Today the raccoon dog (Nyctereutes procyonoides) is speeding from Finland over the border in to northern Sweden. A project to stop the spread and eliminate the individuals that already have established was initiated in the autumn of 2008. To investigate areas that might be interesting for raccoon dogs and to confirm sightings, cameras with auto triggering mechanisms are used. To get the raccoon dog in front of the camera some kind of lure is used. In this study three kinds of different lures was tested against each other?s.