The beta value is frequently described in theory and is a well known factor to quantify the systematic risk in shares through the CAPM model. Initially, this study describes the advantages and difficulties with the estimating process and the problematic nature of the assumptions and descisons included in published beta values.An alternative method, Bottom-up beta, to estimate the beta value that probably has not been tested under Swedish circumstances is applied. The problems and decisions that have to be made to derive an alternative value are studied in detail through six separate steps. I have chosen nine companies at the Stockholm Stock Exchange where this method is used. The result showed that the systematic risk were higher at five shares and lower at four, compared to the published values.Finally there is a discussion about the practise, usefulness and opinions concerning how to estimate and interpret the beta value to determine the expected return..

Alnarp?s Healing Garden is a place for rehabilitation as well as an ongoing multidisciplinary scientific research experiment. The garden is built on research results from the disciplines of Landscape architecture, Environmental Psychology and Garden Therapy. In the garden, people diagnosed with burnout syndromes are being rehabilitated. The participants need safe and calm environments which activate their bodies self healing systems. Theories show that water as an element, per se, increases the observer?s preference for an environment.

In Europe, the central governments are the ones to coordinate the international standards and strategies regarding GPP; Green Public Procurement. However in Spain a GPP program was introduced late and only applied to the Central Government Institutions, (AGEA) (BOE nr. 027, 2008). These means that smaller administrations, such as, Autonomous Regions, Municipalities and Town Councils were not included in the program. The absence of a national program which excludes those governments made them introduce their own criteria for GPP, and the difference in criteria varies from one government to the other.

Syfte: Projektet, som vi studerat, har genomförts i en bransch, där uppfattningen råder att osäkerheten i omgivningen är stor och att risker ses som ett frekvent inslag. Syftet med denna studie är att utforska huruvida ett projekt under dessa premisser tvingar fram ett systematiskt användande av Project Risk Management eller om man använder sig av en annorlunda strategi för att hantera risk- och osäkerheter. Vår avsikt är även att se till de orsaker som ligger bakom handlandet och hur projektgruppens arbetssätt har fungerat. Metod: Vi har utgått från det hermeneutiska synsättet, där vi genom kvalitativa intervjuer tagit del av ett promotionprojekt vid en artistlansering. Promotionprojektet avser ett debutband på ett independentskivbolag.

Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

This is a literature study in which I investigate if there are scientific studies that form the basis of the Swedish dog world views concerning the spaying of bitches. The positive impacts are said to be reduced problems with pseudopregnancy, reduced risk of pyometra, reduced risk of mammary and uterine tumors, an earlier cease of bone growth, a more active and happier dog and a bitch who is more tolerant of other dogs. The negative consequences are said to be urinary incontinence, increased aggressiveness, lower metabolism and the increased risk of obesity, a more lethargic individual and altered coat.There are studies indicating that spaying reduces behavioral problems associated with heat and pseudopregnancy. Assuming no ovary tissue persists after the procedure, and there is no progesterone production, the risk of pyometra decreases. Early spaying, before the first heat, reduces the risk of mammary tumors.

Animals in zoos live in more barren environments than their conspecifics in nature. In nature, elephants spend more than 75 % of the day foraging and have been observed lying down two hours during night. Stereotypies are common in many different species in zoos. Stereotypic behaviors may constitute up to 50 % of the daily activity budget of zoo elephants. Modern zoos try to reduce stereotypic behaviors by means of environmental enrichment.

Altmetrics, a subfield of informetrics, is still in development. The aim of this thesis is to explore; the significance altmetrics may have in the LIS field, and to define the new perspectives altmetrics offer in comparison to traditional metrics. The research questions are:- How can altmetrics affect research assessment?- How does altmetrics position itself towards traditional metrics?- How could altmetrics influence the LIS field?A qualitative content analysis was used as a method. The analysis of a sample of ten peer reviewed articles was based on a coding scheme with eleven codes.

Mental illness is today the leading cause of long-term sick leave and insomnia, anxiety, depression and burnout are among the most common conditions. The aim of the study was to investigate the stability of these conditions and how this is influenced by gender and age, as well as the extent to which these states are risk factors for each other. The participants were a random sample (n = 2336) from the general population in the age of 18-79 years. The results showed that stable illness was more common among women than men, and that stable illness decreased with aging. The stability itself was not affected by gender or age. Relations between the conditions were bidirectional and they constitute major risk factors for each other (odds ratios, OK = 2.37 to 6.46). The largest risk factor for a condition is, however, previous occurrence of the same problem. Previous burnout was found to be a significantly larger risk factor for future burnout than previous insomnia for future insomnia (OK = 9.63 and 5.74, respectively). The results suggest that insomnia, anxiety, depression and burnout, despite their differences, are similar regarding symptoms and underlying causes. The importance of early interventions to prevent comorbid conditions which are more complicated and more difficult to treat is emphasized..

Healthy, natural pastures is very valuable for biodiversity in the form of both plants and animals. An efficient use of pastures helps to preserve biodiversity, but grazing animals needs to be de-wormed to keep them healthy and to prevent harmful parasites spread on the pasture. The awareness about the environmental impact of the frequent use of deworming agents is low among the public. Some people are unaware that the absorption in horses of anthelmintics is incomplete, which make the circumstances about enviromental effect important to investigate further. The scientific evidence in this area is limited and more studies and trials are needed to deepen the knowledge about the effects of anthelmintics in the environment.

The aim of this study is to look at the environmental effect on toddlers? social interactions during free play in two older and two newer preschools. Furthermore, we would like to investigate four preschool teachers? thoughts about the indoor environment when it comes to toddlers? interaction during free play.Qualitative methods containing interviews of the preschool teachers and observations of the children during their free playtime have been used to help us reach our conclusions. In addition, our theoretical conclusions have been derived from both the sociocultural perspective and the environmental psychology perspective.Our results have shown that variations in the preschool environment are of importance in the outcome of toddlers? different social interactions.

Road transports stand for a great part of Sweden?s total CO2-emissions. Transports are expected to increase over the coming years, and with those the emissions. A greater environmental awareness leads to increased demands for environmentally friendly transport. The aim of this thesis is to study the consequences of changing transportation modes from road to railway.

An increased awareness about the global warming has created a demand for more information on how the climate is affected by different activities.This master thesis was initiated by Tricorona, a Swedish company that offers its customers analysis and calculation of their climate impact. Tricorona also supplies climate neutralisation with CERs, in accordance with the Kyoto protocol and controlled by the UN. This work demands updated emission factors for greenhouse gases. An emission factor gives information about the greenhouse gasintensity of a service or a product [kg CO2-eq./ functional unit].The purpose of this thesis is to examine how electricity, district heating, hotels, taxis, food and materials affect the climate and how emission factors for these areas can be calculated.This was done by reviewing and comparing different studies and by interviewing experts. The information was evaluated and recommendations on calculations and emission factors were made.The consumption of energy is the main source of greenhouse gas emissions for district heating, electricity, hotels, taxis and materials.

This paper is intended to provide a picture of which associations water can wake in the human mind from the perspectives of garden history as well as from that of environmental psychology. I hope to paint a fairly broad picture of our perception of water that can serve as a basis for discussion and as a starting point for different forms of design work in landscape architecture. The historical perspective emphasizes the importance of water as a condition for the emergence of gardens and in a wider perspective the importance of water in early cultures. Also, I describe a picture of how water has been used throughout the history of gardens from early Egypt to the baroque era. The garden history analyzed from an art historical perspective gives a picture of human associations to water, and the history behind these associations is presented. As a compliment to the art history approach, I have chosen to highlight our associations with water from the perspectives of environmental psychology and evolutionary science.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.