To establish sustainability reports is an increasing trend for more and more companies. This has led to a spread of the international framework Global reporting initiative, GRI, guidelines to make a sustainability reports. This trend has got a lot of critics from various stakeholders who believe that companies in these reports communicate the information in a way of window dressing. Both negative and positive information has to be represented according to GRI: s principle of balance.  Window dressing is created by adding a greater emphasis on the positive information. The researchers review the context of the negative information to study the extent to which it is reported and whether there are patterns and variations in the reported information.

Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

Studien avser att studera effekterna av arbetsplatsförlagd fysisk träning 2 x 60 minuter/vecka i 7 veckor hos personer med stillasittande arbete påVO2max, rörlighet, uthållighetsstyrka och kroppssammansättning. Vi använder oss av en kvantitativ metod som består av datainsamling genom tester före och efter träningsperioden för både interventionsgruppen (n=25) och kontrollgruppen (n=11). Resultaten visar på signifikanta skillnader hos interventionsgruppen på variablerna VO2max (p=0), visceralt fett (p=0,001), fettmassa (p=0,001), vikt (p=0.006), Body Mass Index, BMI (p=0,005), uthållighetsstyrka enligt Sörensens isometriska uthållighetstest (SIU) (p=0) och Trunk Curl Static Endurance test (TCST) (p=0,045), rörlighet i halsrygg (p=0,010) och rörlighet i hamstringsmuskulatur via Sit and reach test (p=0).  Inga skillnader ses i blodtryck och, skelettmuskelmassa i armar, bål och ben. Inga signifikanta skillnader ses hos kontrollgruppen oavsett variabel. Slutsatser av studien är att man kan se effekter genom denna typ av intervention på flera olika variabler och förslag till framtida forskning är att försöka utesluta samverkan av andra faktorer för att ge en mer exakt bild av den fysiska träningens effekter på arbetsplatsförlagd träning..

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

Denna studie påvisar en signifikant skillnad i hur kvinnor och män uppger att de går och rör sig genom två studerade grönområden. Ett utfall som är förväntat utifrån tidigare forskning som menar att kvinnors rörelsemönster begränsas av ett upplevt, såväl som reellt, hot om våld. Teorin om brist på trygghet och dess inverkan på rörelsefriheten benämns rädslans geografi, men det är dock tveksamt om teorin rädslans geografi räcker för att förklara hela den skillnad mellan kvinnor och män som uppmätts. Att identifiera eventuella andra faktorer kopplade till könstillhörighet som påverkar rörelsemönstren blir en uppgift för framtida forskning. Studien är utförd genom att analysera enkätsvaren för grönområdena Kungsparken och Guldheden i Göteborg framtagna för projektet ?Värdering av ekosystemtjänster av urban grönska?. Analyserna är gjorda i ett geografiskt informationssystem genom att skapa ett index över tätheten av rörelser.

Kronisk smärta är vanligt förekommande bland befolkningen och kan ge stor påverkan på det dagliga livet. Personer med kronisk smärta blir ofta överkänsliga i det centrala nervsystemet (central sensitisering). Läkemedlet capsaicin är potent för att lindra smärta och lugna ett överretat nervsystem. Syfte: Att utvärdera effekten av capsaicinkräm på självskattad smärta och aktivitetsnivå hos patienter med långvarig, benign smärta från rörelseapparaten. Metod: Av 40 tillfrågade personer valde 13 att delta.

Pairs trading is a relatively new trading strategy, the strategy has only been used during a couple of decades. A study made on the American stock market has shown that the strat-egy has generated a positive result. The purpose of this thesis is to investigate if pairs trad-ing has been able to create a positive result on the Swedish stock market during the time period of 1995-2004.The data required for this thesis was collected from Stockholm stock exchange and is ad-justed for splits and issues.The pairs trading strategy involves two stages ? identification of pairs and trading signals. The pairs were identified during a period of 12 months.

The purpose of this work has been to explore what ecosystem services a small green area in an urban environment can offer and whether specific trees can be used to maximize regulatory ecosystem services in a cultural-historical environment. Additionally, it investigates whether there is any difference in ecosystem services depending on whether these trees, or trees that better fit into the cultural-historical environment, are used. Through simulations and comparisons with existing trees in Pommerska tomten, Mariestad, Sweden, a pocket park within a national interest area, different hypothetical tree planting options are analyzed and evaluated. To measure ecosystem services, the website My-Tree, developed by the US equivalent of the Department of Agriculture, was used. By inputting data about the tree, such as location, species, vitality, stem diameter, and solar exposure, My-Tree calculates some of the ecosystem services the tree provides.

Scania?s discount rate - the return requirement of investments - refers to Scania?s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the WACC. The purpose of this study is to investigate which asset pricing model of APT and CAPM Scania should use in their WACC calculations. The company now uses a group WACC of 11 percent which is used in all company levels.

Back in the 1950s Marilyn Monroe and her hourglass shaped body was the aesthetic ideal for how models were to look like. Nowadays, the tide has turned. Research has shown that female models are becoming increasingly taller, narrower and straighter. This trend has occurred despite the fact that both men and women (still) prefer medium sized women with curvy bodies. This essay examines if this trend can be justified from a marketer's perspective.

Sverige har ett för världen unikt pensionssystem i det att systemet tar hänsyn till den ekonomiska och demografiska utvecklingen samt att det i systemets konstruktion finns ett pensionsreservsystem med fyra separata fonder, AP-fonder. Dessa fyra fonder som även går under benämningen buffertfonder har en viktig funktion att fylla när det gäller den långsiktiga finansieringen och i sin roll att fungera som buffert i tider av stora påfrestningar för pensionssystemet. Denna studie undersöker och analyserar 1-4 AP-fondernas uttalade strategi om att diversifiera sina totalportföljer i syfte att få en mer robust portfölj som bättre kan tåla finansiella påfrestningar. En del i AP-fondernas strategi för att uppnå diversifieringsfördelar är att låta sina fastighetsportföljer växa och ta en större andel av totalportföljen. Studien undersöker vilka konsekvenserna har blivit för fastighetsportföljernas andel av totalportföljen till följd av den uttalade diversifieringsstrategin samt hur utfallet har varit för dessa fastighetsportföljer under 2003-2012.

The main purpose of this thesis is to examine what problems may arise when converting class symbols from one classification scheme to another. In order to fulfill this purpose, a conversion table between parts of the Swedish online-version of the UDC and the Swedish classification system SAB was constructed. For main classes 0 and 3 every class number from this abridged version of the UDC was converted, whereas for the rest of the main classes only class numbers with fewer than four figures were converted. The conversion table was constructed using the alphabetical index of SAB and different UDC-indexed library catalogues. Various aspects of the conversion table were then analysed using methods mainly devised by the authors themselves, but inspired by lexicography and multilingual thesaurus construction.

In our case study we investigate how media chose to illuminate the process of court proceedings concerning a one specific rape case in Sweden during the spring and autumn 2007. For our study we have chosen to investigate two Swedish daily newspapers, one known to be a serious morning newspaper, Dagens Nyheter, and the other an evening tabloid newspaper Expressen. We would like to see whether the reports of the trial diverge and if that is, how they differ.The rape took place in Stockholm?s posh area named Stureplan in March 2007. The two men 21 and 25 years old, accused for the crime were acquitted after the first instance.

This study demonstrates that there is variety of treatment interventions for children exposed to intimate violence. These interventions are differentiated in design but a common ground for them all is that they strive to provide a chance for children exposed to intimate violence, to be able to speak about and process their feelings and violent experiences. The study?s aim is to, with a qualitative approach, seek understanding for the different actors who practice social work, see upon their task in the treatment interventions that are provided for children exposed to intimate partner violence. The study is based on mapping the existing treatment interventions for previously mentioned target group, in Malmö.

This study is about the use of textbooks in teaching English as a second language and about teachers? attitudes and opinions of using textbooks during lessons. The aim of the study is to receive a deeper understanding of the use of textbooks in English teaching and to learn about why teachers choose whether to use the textbook approach or not. The study contains an analysis of the textbooks the teachers in our study used. The analysis shows the actual content and the types of texts together with the design and the structure of the textbooks.