Inledning: Människans utsläpp av växthusgaser påverkar klimatet kraftigt, internationellt samarbete är avgörande för att minska det globala utsläppet. EU:s utsläppshandel inleddes i januari 2005 och omfattar ca 1300 anläggningar inom industri och energi produktion. Terminer på utsläppsrätter introducerades i april 2005 och i samband med det öppnades European Climate Exchange som idag är den ledande och mest likvida marknadsplatsen för handel med utsläppsrätter i Europa och internationellt. I enlighet med hur aktiepriser påverkas av utomstående faktorer generellt på aktiemarknader vill författarna undersöka om priserna på utsläppsrätter påverkas av en utomstående faktor.Syfte: Syftet med studien är att undersöka hur priset på utsläppsrätter på ECX spotmarknad reagerar på klimatmötet i Köpenhamn samt om marknaden för utsläppsrätter är effektiv.Metod: Genom att använda finansiella marknadsdata kan en eventstudie mäta vilka följder ett specifikt event har på det undersökta objektet. För att kunna värdera hur eventet påverkar priset på utsläppsrätter tillämpas en uträkning av den abnorma avkastningen, vilket är den verkliga avkastningen minus den normala avkastningen under eventfönstret.Teoretisk referensram: Det teoretiska angreppssättet kommer att utgöras av den effektiva marknadshypotesen.

The focus of this thesis is on social workers? knowledge in assessing and making decisions in child welfare cases. The primary aim is to identify what skills or knowledge social workers find most useful within child welfare agencies in Swedish municipalities. Six different types of knowledge, social policy and the approach of child welfare cases are perspectives considered in the analysis. The interviews with social workers were held in three agencies in southern Sweden, in 2014.

This thesis is a report concerning the practical aspects on exhibition techniques. During an internship at the National History Museum in Stockholm I participated in the work with their new, temporary exhibition Gränslöst - en global utställning på Historiska museet [Boundless - a global voyage of discovery at the National Historical Museum]. I was part of a small project team of museum staff. The purpose of this exhibition was to show how cultures have met and influenced each other throughout history. The National Historical Museum has in its collections and exhibitions several examples of objects that has been imported from or inspired by other cultural areas.

The municipality, of Gatukontoret in Local government of Borås has in the long run, a required need to look after the current heating devices (the gas production plant) in sewage treatment plant, called Gässlösa. The practical work of the examination is about, trying to find a better way to take care of the current heat recovery. That may be one way or another, rather easy to implement in the existent construction.Through the work to increase the efficiency of the gas engine, implement of some external cooling system by heating Exchange device. That gives an opportunity to heat (primary) the digester, (but even all internal public areas) with its own superfluous heating.The report shows that if the management group may invest 422 704 crown to implement a heat exchanging device, it gives more space to reduce the need to buy expensive external energy. Gatukontoret´s pay off time, for buying machines, is 20 years, with reservation to calculate with 4 percent internal interest, leads to the yearly mount of 31103 crowns.If Gässlösa increases the gas engine time in (effective) duty approximately (correspondingly) 48 hours a month the entire investment will generate a profit in January in year seven after the implementations.

The general pension supplement introduced in 1960 which introduced the public pension funds in Sweden. In the late 1990s the Swedish pension system was reformed and established the current structure. Today, funds are one of the most common forms of savings in Sweden and mutual funds are the most common type.The purpose of this study is to analyze the risk-adjusted returns for the AP funds in the period 2003-2009. Study was based on five funds that are most similar and have the same mission. These funds are AP1, AP2, AP3, AP4 and AP7.The method used in this study is mainly based on a survey of the figures and measurable units of statistical methods that have been carried out by a quantitative approach.

Background: Companies often invest in foreign subsidiaries and that gives rise to translation exposure. Translation exposure arises with the consolidation of the foreign subsidiary and depends on the rate of Exchange that are used for translation of the foreign subsidiary. In time several different methods of translation and recommendations has been developed. Companies listed on OM Stockholmsbörsen shall follow RR8. According to RR8 a classification of foreign subsidiaries as indipendent or integral to the parent company determines which method of translation that should be used.

This is an examination of how interdependence affects the behaviour of politicians and their ability to govern the way they want to. I analyze the memoirs of two Swedish prime ministers, Tage Erlander and Ingvar Carlsson to explore their experiences. I focus on how the increasing interdependence affects the politicians with regards to security, welfare, and financial policies. Sweden had a special position between Soviet and NATO during the cold war. This meant Sweden gave priority to it's neutrality policy during the cold war, compared to increased trade cooperation.

Studien undersöker hur matematiska begrepp etableras i diskursen i klassrummet och hur lärare planerar för, iscensätter och bearbetar matematiska begrepp. Studiens syfte är att studera hur lärare hanterar matematiska begrepp i undervisningen ur ett specialpedagogiskt perspektiv. Utifrån studiens ansats väljs två kvalitativa datainsamlingsmetoder. Till detta infogas Selander & Kress (2010) formellt inramad lärsekvens och Hallidays (2004) tre metafunktioner och en ny metafunktion, den institutionell funktion (Boistrup- Björklund, 2010). Studien visar att procedurkunskap har en stor plats i undervisningen. Lärarna hanterar begrepp i förbifarten och funderar inte på vilken roll de språkliga uttrycken har.

The aim of the study was to focus on well-being and sexuality for a woman in a couple?s relationship. Seven women were interviewed and the analysis was carried out with a phenomenological approach based on lifeworld theory. The respondents reported their lived experiences of well-being. The result is summarized in five constituents: the relationship?s common living-space, looking for companionship, the relationship as touching, the intimacy of the relationship and the importance of other people for the relationship.

VBG Produkter AB is a process-orientated company that develops, manufactures and markets trailer couplings with belonging coupling equipment, protection equipment against skidding and stands for wagon-bridge for heavy vehicles. The company feels that their set-up time in production for couplings is not at an acceptable level. Due to high demands of customer oriented production the intermediate stock level of included products within the assembly of couplings has gradually increased which has resulted in high inventory holding costs. VBG Produkter applies Kanban in their production, therefore it is important to produce exactly the necessary amount and avoid overproduction. The objective of this project is to suggest appropriate solutions so that VBG Produkter is able to reduce their set-up time in assembly of couplings, by identifying internal and external set-up time for the chosen process bushing cell.

Syftet med studien är att undersöka hur ett globalt management konsultföretag arbetar internt med kunskapsöverföring över landsgränser av den svåruttryckliga erfarenhetsbaserade kunskapen som en konsult innehar. Den kvalitativa data som används i empirin samlades in genom intervjuer med anställda på fallföretaget Accenture. Resultatet av undersökningen visade att praktisk kunskap överförs genom formella sammankomster samt en ?learning by doing? modell där konsulter av olika nationaliteter och grad av erfarenhet arbetar tillsammans på olika projekt. Erfarenheter från projekt samlas, lagras och överförs till databasen Knowledge Exchange, i en process där den praktiska kunskapen transformeras till teoretisk kunskap och görs tillgänglig för hela företaget.

Practitioners of financial statement analysis are dependent on key ratios in a multiple number of situations, one in particular being equity valuation. A lack of historical benchmarks, and knowledge regarding the time series behaviour of such ratios, has been identified regarding Swedish companies. Therefore, this study sets out to provide such data and knowledge. Companies listed on the Stockholm Stock Exchange are examined over the period 1979-2009 where the sample is divided into nine industry groups. Historical values for eight common key ratios are documented with regards to median, mean, standard deviation and percentiles.

Konkurrens och hur den påverkar ett företag kan skilja sig beroende på vilken marknad eller bransch företaget befinner sig i. Hur ett företag väljer att jobba med konkurrens och kampen om kunderna är en bidragande faktor till uppsatsens genomförande. Syftet med uppsatsen är att öka förståelsen för revisions- och konsultbyråers affärsmodeller och genom ett kundperspektiv (1) identifiera nyckelfaktorer och mekanismer för socialt utbyte som påverkar affärsmodellen och även hur kunder och företag upplever nyckelfaktorerna och de sociala mekanismerna. (2) Utveckla en analysmodell som visar företags centrala delar av deras affärsmodell och sociala mekanismer. Att utveckla en bra förståelse för organisationens omgivning hjälper företaget att uppnå en starkare, mer konkurrenskraftig affärsmodell.

Introduction: Increased savings in funds has enforced the importance of the institutions. During the last 25 years they have augmented their ownership from 20 to 85 % of the Swedish stock Exchange. Thereby the ownership becomes more and more financial, meaning that the return is the most crucial. In an article in Dagens Nyheter the president of the Swedish Shareholders Association and the president of Metall object to the institutional passivity which they consider being an important problem. Purpose: The purpose of this essay is to put the institutional passivity in perspective.

The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.