Valet mellan aktiv respektive passiv fondförvaltning har sedan länge varit en omdiskuterad fråga inom privata fondsparandet. På senare tid har frågan kommit att återaktualiserat efter att de aktivt förvaltade storfonderna Allemansfond komplett och Kapitalinvest anklagats för vilseledande marknadsföring, då de inte har generat en högre avkastning än den generella marknaden. Inom den akademiska världen har erkända forskare och sedermera pristagare av Sveriges Riksbanks pris i ekonomisk vetenskap till Alfred Nobels minne, påvisat att aktivt förvaltade fonder inte kan generera en högre avkastning med hänsyn till förvaltningsavgifterna.Utifrån förvaltningsavgifterna påvisade betydelse har vi valt att studera effekten av de rabatterade förvaltningsavgifterna, inom Premiepensionssystemet. Studiens syfte är således att under tidsperioden, 1 januari 2004 till 31 december 2013, analysera om aktiv förvaltade fonder har genererat en högre riskjusterad avkastning än passivt förvaltade fonder, då hänsyn tagits till de rabatterade förvaltningsavgifterna.Studien baserades på dagliga marknadsnoteringar av 174 aktivt förvaltade premiepensionsfonder och årliga förvaltningsavgifter.  Vidare använde vi oss av ett globalt aktiemarknadsindex, MSCI World, som utifrån definitionen av passivt förvaltade fonder var synonymt med studiens jämförelseindex. I enlighet med studiens syfte använde vi oss av det riskjusterade avkastningsmåttet Sharpekvot för att kunna besvara studiens frågeställning. Resultatet av studien påvisade att aktivt förvaltade fonder har genererat en högre avkastning än passivt förvaltade fonder då hänsyn tagits till förvaltningsavgifter.

The Library of Uppsala University has decided to change their classification system from the Swedish SAB system to the American Dewey Decimal Classification. One of the main reasons for this decison was that Kungliga biblioteket also has made an exchange between these systems. Due to that, the national bibliography of Sweden classifies Swedish documents according to Dewey Decimal Classification and the SAB system is no longer maintained. A transition to Dewey Decimal Classification will enable Swedish librarians to import foreign catalouge posts and classification codes and will provide them with a common standard between their libraries and other libraries due to the use of the same international classification system. It is disputed whether the Dewey Decimal Classification is equally suitable for all subjects.

The purpose of my task was to map the pallet flows at Findus and put together as well as analyze the problems. My work has also included finding out what alternatives there are to the present pallet exchange system and suggest measures to reduce the problems.The problems can be divided into poor quality and hygiene issues. The poor quality, for instance poor strength is due to arbitrary judgements and the fact that there are companies that make a system of manufacturing forged pallets of an inferior quality compared to the EUR-pallets. These pallets are marked with stamps more or less similar to the EUR-mark and taken into the exchange system. Of course there are rules how to judge a pallet but these rules are many and sometimes indistinct and there are a lot of marks to keep track of.The most dangerous part is when the pallets lack the prescribed carrying capacity.

The main purpose of this Master Thesis has been to evaluate whether active fund management is profitable on Emerging Markets. The material used to examine this consists of 106 actively managed funds, with varying length during the period 1988-2006 and who uses MSCI Emerging Markets (MSCI EM) as benchmark index. The thesis has been written under the supervision of the Asset Management Department of Länsförsäkringar AB (LFAB) and the Department of Production Economics, Linköping Institute of Technology. Apart from the main purpose, the methodology used is also meant to form a template for in-depth or similar studies, preferably by the assigner of this survey, LFAB.The results shows that the median manager underperforms the MSCI EM throughout the whole period, which leads to the conclusion is that active management on Emerging Markets is not profitable. A grouping of the funds based on tracking error still shows that a majority of the managers in all of the groups underperforms against the benchmark.

The appointing of Swedish governmental officials has gone through a dramatic change the last nine years. The tradition of officials appointed due to their political experience has been traded against the appointing of experts. In this study I ask questions about this new way of appointing representatives effects how these officials interpret their role. An official that who has never been in the party before appointed, obviously cannot consider the principal of party. With the theoretical approach of normative representation theory (representational style) I perform case studies that shows some change.

The Purpose of this paper is to illustrate how schoollibrarians work with integration. The study is based on thefollowing questions:1. How does the school library personal look on integration?2. What does the school library personal approach say abouttheir work with integration of persons with a differentbackground then Swedish?The method I chose to study this through is severalqualitative interviews with school library personal as well asearlier related research.The theory I chose to use for this study is Hans Ingvar Rothsmodel of the integration process.The results show that the school library personal does defineintegration even if they do not work with integration rightnow.My study also shows that there are some obstacles to thiswork, which is related to the lack of funds and other issues.And that the school library personal has different view ofwhat integration is..

The aim of this thesis is to examine the occurrence of Cosmetic Earnings Management (CEM) among Swedish companies. CEM refers to the small upward rounding of reported net income to reach cognitive reference points. Important cognitive reference points are multiples of ten (N*10^x) of reported net income and rounding towards these has been documented in other markets around the world over the last 20 years. The occurrence of CEM on the Swedish market is studied using digital analysis, frequency testing and Benford's law. Firstly, reported net income of publicly traded companies between 1996 and 2010 is examined.

Detta examensarbete genomfördes våren 2013 på Karlstads universitet där TD Rail & Industry i Västerås stod som uppdragsgivare. Projektet innefattade att kartlägga nuvarande omlastningslösningar av enhetslaster mellan järnvägstransporter och vägtransporter, och utarbeta en konceptuell omlastningslösning med fokus på att öka järnvägstransporternas flexibilitet gentemot vägtransporterna. Där vikten lades på att utarbeta ett välarbetat helhetskoncept.Projektet genomfördes med designprocessen som grund och innehöll bland annat momenten; förstudie, kravspecificering, idégenerering, konceptval m.m.Resultatet blev en vidareutveckling av det redan befintliga systemet CCT som bygger på horisontell överföringsteknik och möjliggör därför omlastning av enhetslaster direkt under kontaktledning. Skillnaden mellan RES och CCT är att man tagit bort ombyggnationen av tågvagn och lastbilschassi, som var en av CCTs stora svagheter, genom två hydrauliska ?teknikplattor?.

Since July 2005 the major companies listed on the Swedish stock exchanges are required to apply the Swedish Code of Corporate Governance. The code states that companies shall have a nomination committee responsible for nominating new board candidates and seek to obtain gender equality in the Board of Directors. This paper examines the trend of board as well as nomination committee composition among Sweden's 60 largest publicly traded companies between 2005 and 2008. Our overall finding is that neither the board nor the nomination committee composition has changed to a notable extent during the period and that the share of newly appointed female board members has actually decreased. However, the trends vary between different sectors.

The aim of this study was to investigate physical education teachers (PET) view of the needs of physiotherapy in compulsory school. Semi structured interviews were conducted with five PET. The study was carried out as a qualitative content analyse study. The interviews were coded in categories independently by the two authors. The categories were then brought together in four major categories: PET work situation, pupil health, physiotherapy and cooperation.

The primary purpose of this paper is to find the determinants of first-day returns on the Stockholm Stock Exchange. Our research will cover the 1996 ? 2004 periods. Our secondary purpose is intended to find a profitable trading strategy with regard to future IPOs on the Stockholm Stock Exchange. By using regression analysis, focusing on company specific factors and the IPO process, we hope to find a function exhibiting statistical significance, determining future first-day returns from which construction of a profitable trading strategy will be possible.

Poly- and perfluoroalkyl substances (PFASs) are a group of environmental contaminants that have gained increasing attention due to their potential to bioaccumulate, environmental persistence and potential toxicity. PFASs have been found in surface water, sediment, air, soil, sludge and ice caps globally, as well as in wildlife and humans. Furthermore, PFASs have also been detected in drinking water, leading to raised concerns for human health, since drinking water is one of the most significant sources of PFASs for the general population. Conventional water treatment techniques have shown to be ineffective removing PFASs, highlighting the importance for further research to develop efficient removal techniques. The aim of this study was to investigate the removal efficiency of PFASs in water using two treatment techniques; granular activated carbon (GAC), type Filtrasorb 400®, and anion exchange (AE), type Purolite A-600. Additionally, the effect of dissolved organic carbon (DOC) on removal efficiency was studied.

This study was made as a part of a feasibility study on a polishing wetland at Rimbo wastewater plant (wwp) in Norrtälje municipality. The wwp had to decrease the nitrogen discharge to reach the limit 15 mg tot-N/l. The nitrogen in the outlet was mainly in the form of nitrate, hence the wetland mainly ought to support denitrification. The proposed area for the wetland was situated right next to the wwp and was already in the municipalitys posession. One aim of this study was to examine what spieces of plants needed to achieve highest possible denitrification.

In times of increased flooding, enhanced by climate change, polluted stormwater poses an increased threat to the environment through contaminated water entering waterways. Bioretention utilizes natural processes in soil and vegetation to treat pollutants and combat this threat. Biochar produced through pyrolysis, has a high cation exchange capacity (CEC) and could therefore increase treatment in bioretention systems. This research applies a literature review, interview, and a model to explore the benefits and disadvantages of biochar in order to specify a soil-mix through an understanding of the production process and preferred application rate. High purification through CEC, increased water holding capacity, and carbon sequestration being the benefits discussed.

Syfte: Syftet med denna studie är att undersöka om det finns ett samband mellan redovisad nedskrivning av goodwill och börsvärdet hos företag noterade vid London Stock Exchange mellan 2009 och 2012.Inledning: EU införde 2005 en ny standard för koncernredovisning. Syftet med den nya redovisningsstandarden, IFRS 3, är att öka relevansen, pålitligheten och jämförbarheten i den finansiella rapporteringen. Detta medförde bland annat att posten goodwill inte längre får skrivas av enligt plan, utan årligen ska testas för eventuell nedskrivning.Metod: För att fylla studiens syfte har vi använt oss av en kvantitativ undersökning, där relevant data har samlats in via marknadsdata och analysverktyget Bloomberg. Studien genomfördes på de största företagen registrerade på London Stock Exchange med undantag för de företag som inte hade den data som krävdes för att vara relevanta för studiens syfte. Svaren analyserades genom multipel regressionsanalys samt deskriptiv statistik framställda i statistikverktyget Minitab.Slutsats: Undersökningen visade att det finns ett statistiskt signifikant negativt samband mellan nedskrivning av goodwill och börsvärde.