One could argue that the most discussed topic in finance is whether or not it is possible to ?beat the market?. Even though many people claim to do this, there is little evidence to support the idea that one can consistently beat the market over a long period of time. There are indeed several examples of investors who have managed to outperform the market consistently for a long time, but the efforts of these individuals or institutions could by many be considered to be pure luck.One of the many strategies that have been evaluated by several researchers and is said to generate a risk adjusted return greater than that of the market, is one based on the P/E-effect. This strategy is based on the financial ratio P/E ? price divided by earnings ? and used by constructing portfolios consisting of stocks with low P/E ratios.

Income support is granted to those who are not by themselves or in any other way able toachieve a decent standard of living. Assessment of entitlement to income support is based onan individual evaluation and equal treatment (Kjellbom, 2009). Administrators of economicaid should therefore not judge clients differently depending on, for example, gender. The aimof this study was to commence from a gender perspective in understanding howadministrators of economic aid think of equality and inequality between the sexes whenheterosexual couples apply for income support. Based on this objective we arrived at twomain formulations of questions; how administrators of economic aid deliberate aroundequality and inequality between sexes in connection to applications for financial support, aswell as which variables in organisations sustain or discourage inequalities between genders inaid management.

IT-organisationer börjar ta större och större plats i bolags affärsverksamhet, och är idag även en av de största kostnadsposterna. I samband med detta ökar kraven på den IT som levereras där bland annat fler vill ha bättre insyn i vad som levereras och hur mycket leveransen kostar. Detta behov av insyn återfinns både hos IT-leverantören och hos deras kunder. Problem finns emellertid att göra IT mätbart i finansiella termer.  IT Financial Management (ITFM) är ännu i sin linda, men är en arbetsprocess som tar sig an denna problematik; Att kunna ge finansiell data på IT-tjänster. ITFM är en del av det vidare begreppet IT Service Management, vilket syftar till att beskriva hur IT som tjänst levereras på bästa sätt till en kund.

The grain market is facing substantial changes. Tradionally, cereal has been a supply-led market i.e. supply conditions have had a major impact on price level or indirectly, through market interventions implemented through the Common Agriculture Policy (CAP). Just a few years ago, Sweden and the EU were not affected so strongly by world market prices for cereals. EU was a surplus-area and to a substantial degree a local market.

Background: Following an increased awareness concerning social and environmental aspectsin society, more enterprises establish sustainability reports in order to inform theirstakeholders about the company?s sustainability duties. A previous study indicates that themetal sector is enjoying relatively limited increases in business opportunities and/or financialvalue of corporate responsibility. Another study suggests that there is a gap in expectationsbetween producers and users of sustainability reports due to an uncertainty regarding whatinformation such reports should contain and what audience such reports should target. Thequestion is whether or not a gap in expectations concerning sustainability reporting is acontributing factor to the limited increases in financial value in the metal sector?Purpose: The purpose of the study was to examine how a sustainability report should becarried out by a company in the steel industry given what information the company and thestakeholders consider as essential in a sustainability report.Methodology: To accomplish the purpose of the study, a deductive approach was used due tothe availability of suitable theories.

Forskningen kring effektiva marknader a?r uppdelad; ena sidan pa?sta?r att marknaden a?r fullsta?ndigt effektiv och det inte ga?r att skapa na?gon form av o?veravkastning. Andra sidan ha?vdar tva?rtemot att endast historisk information reflekteras i dagens priser. Pa? kort sikt kan det finns en viss ineffektivitet och de flesta erka?nner att marknaden inneha?ller anomalierSyftet med denna studie a?r att underso?ka om det existerar systematiska fel betra?ffande informationsflo?den som pekar mot att den svenska aktiemarknaden inte a?r av semi-stark form eller stark form av effektivitetVi utga?r fra?n tre metodologiska sta?llningstaganden; utga?ngspunkt, forskningsansats samt kunskapssyn.

The main purpose of this study was to examine own and social influence on perfectionismwith individual athletes. The participants (n= 96) of this study represented ten different sportsand their ages was between 15 and 44. An interview with four of the participant wasconducted. The instruments used for this study was the Positive and Negative PerfectionismScale (Terry-Short et al., 1995) and for the interviews questions was based on own and socialinfluence. The results showed that there was a relationship between positive perfectionismand own influence, negative perfectionism and own influence, negative perfectionism andsocial influence.

The purpose of this thesis is to clarify the grounds upon which an arbitration clause may be binding in the new relationship between the parties after a transfer of rights and/or obligations. The issue is not regulated by law but instead it has been left to the Supreme Court to regulate. In the Emja-case the Swedish Supreme Court left guidance on the issue. The Supreme Court stated that a third party purchaser of a right where the contract includes an arbitration clause shall be bound by the clause. The arbitration clause is only binding to the remaining part of the initial agreement if no special circumstances exist. The binding effect was justified by the reason that a situation where the purchaser but not the remaining part should be bound to the clause was not sought after and the principle through the 27 § of the Swedish debt instruments act..

Corporate spending on information technology is persistently increasing and a majority of companies are currently employing an intranet. Intranets have implications for internal communication but are also instruments for the dissemination of corporate culture. Existing research on intranets and corporate culture is limited to Swedish organizations within the industrial or IT-sector and to foreign companies. The purpose of this study is to understand how or if corporate culture can be embedded into an intranet. Specifically, this study addresses the research question: How is corporate culture communicated via an intranet in a Swedish service-sector company? We perform a qualitative case study and find that communication on intranets is still characterized by a traditional top down approach.

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

The study aims to describe how art teachers conduct their teaching towards the new curriculum requirements, hence, to the must-haves of society towards the art education. As a future art teacher, I have an interest in finding out how the art teachers tackles the new requirements despite substance plight. The study has revealed that resources for the art education, both financial and time varies from school to school. Which says something about a very unfair situation for the teachers..

The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

Background: Once upon a time the most important resources in an economy were tangible goods. Historically, Swedish company culture has been dominated by engineering and techni-cal innovation has been the focal point. Today, Intangible values drive product development and form a company?s differentiation. Intangibles have therefore become the most prominent resources in a company.

In a historical view, house prices have developed at the same rate as inflation. In the end of the 20th century the prices on the housing market started to differ from the inflation rate, and today the deviation is strong and the real price increase has been very strong.The financial crisis in 2008, which was a result of a subprime mortgage crisis on the American real estate market, has made several agents on the housing market in Sweden question today?s prices. Robert Schiller, an American economist who predicted the mortgage crisis in 2008, claimed during the Nobel Prize ceremony 2013, that Sweden shows signs of a financial bubble ? "I think that people here in Sweden have an illusion that increasing prices is a lasting trend, but that is more suggestive of a bubble".

In this essay a model of a potential illegal hunter?s decision-making is created and presented in order to provide an overview of important parts of the complexities associated with the current Swedish predator policy. A comparison is made between a livestock owner?s economic incentives, and the expected costs faced by the potentially caught lawbreaker. In accordance with economic theory the benefits and costs of illegal hunting are compared and thus the optimal choice is determined where marginal costs and benefits are equal.