Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

Using Varshney's theory about intra- and interethnic networks, this thesis examines how civil society in southern Thailand is built up.During 2004 the violence between Muslims and Buddhists rose in southern Thailand. The government tried to fight the insurgency using violent police and military forces, resulting in hundreds of deaths and part of reason why Thailand is loosing rank in Freedom House's democracy index. Varshney means that a civil society built up on intraethnic networks works favourable to violence between different ethnic groups. Sorting out and defining what is meant by ?ethnic? and ?civil society?, this thesis shows why to look at the insurgency in southern Thailand as an ethnic conflict surviving partly because of an intraethnic civil society.

This quantitative study aims to investigate whether there is a difference in the effect of the policy rate on the price per square meter for condominiums between small and large cities in Sweden. The study encompasses a total of seven Swedish municipalities, of which three located in large cities and four in small cities. Data regarding housing sales and additional variables have been collected for all municipalities, and the price per square meter is the dependent variable in the regressions performed on the dataset, which constitutes the empirical basis of the study. The aim is further to contribute to an increased understanding of how the effect of the policy rate might differ between Swedish cities and why. The results of the study show significant differences in how the policy rate affects the price per square meter in a small city compared to a large city, with the effect being greater in the latter.

Stress är ett stort arbetsmiljöproblem för lärare i skolan idag. Organisatoriska och sociala förhållanden på arbetsplatserna, som orsakar ohälsa, har ökat de senaste åren. Arbetsmiljöundersökningar visar att var sjätte arbetstagare känner olust att gå till arbetet. Drygt var tredje får aldrig eller nästan aldrig stöd eller uppmuntran av sin chef. Mer än var fjärde arbetstagare får aldrig eller nästan aldrig vara med och besluta om uppläggningen av det egna arbetet.

This thesis takes as its starting-point the different stands on the ever ongoing growth of multinational corporations (MNCs) and its consequences. Two opposing branches of theories, arguing that the establishment of MNCs in developing countries is good respectively bad for these countries, are tested for the aspect of state capacity. A quantitative method is then used to test if there exists such a relationship at all and if so, which of the two notions that are right.The presence of MNCs is measured as FDI of GDP while state capacity is defined as a combined index for three of ICRG's Political risk indicators. The two variables are analysed, mainly by cross tabulation, using an extensive dataset of 130 developing countries measured for a period of 20 years.The outcome is though ambiguous: No solid correlation can be found, but countries with a higher rate of FDI of GDP tend to have a slight worse rate of state capacity throughout the analysis. Thus the result points in favour of the notion that MNCs are bad for developing countries? state capacity.

EPiServer is a content management system where users can publish information on a website by using a web browser. EPiServer has a built-in search engine that is very simple. Many customers using EPiServer web publishing system is in need of more functionality than is offered by EPiServer's built-in search engine. The purpose of this thesis is to develop additional functionality extends that the built-in search engine in EPiServer. The assignment was also to identify what need to be developed in order to give customers a better  opportunity to help their visitors find the right information on their website.Since this thesis was started in 2005, a number of commercial search engine productsentered  the market and it has become more common for companies to invest inthese products instead of using the simple search engine that's built into EPiServer.These products have many of the features that have been developed in this thesis.Another crucial difference between EPiServer?s built in engine and other products isthe method used to index content.

Bakgrund: Korsbandsruptur är en vanlig skada både hos människor och hundar. I de flesta fall krävs operation och eferföljande rehabilitering. Inom veterinärmedicinen finns inga standardiserade funktionella tester att tillgå vid utvärdering efter korsbandsrehabilitering, vilket har efterfrågats. Syfte: Syftet med studien har varit att utforma, utveckla och utvärdera en enkät med ändamål att fungera som ett utvärderingsinstrument i samband med sjukgymnastisk rehabilitering av korsbandsopererade hundar. Metod: Enkäten har utformats utifrån WOMAC Osteoarthritis Index.

Förekomsten av dolda indexfonder har flitigt diskuterats i media den senaste tiden. Syftet med denna studie är att undersöka hur aktivt förvaltade svenska aktivt förvaltade aktiefonder verkligen är. Detta ska genomföras genom att titta på tre olika aktivitetsmått vilka är active share, aktiv risk och omsättningshastighet. Tidsperioden för denna studie sträcker sig mellan åren 2012-2014. I undersökningen granskas sexton Sverigefonder.

Abstract:Styrdokument i musikämnet-En komparativ studie av norska och svenska styrdokument i Musikämnet i skolan.(Music Subject governing documents- A comparative study of Norwegian and Swedish policy documents in the Music subject in school)The purpose of this study is to compare the Norwegian and Swedish policy documents on teaching in the Music topic. The comparison also applies to the requirements which have been in Sweden over time. In comparison, the policy document LGR 11 from Sweden, analyzed, and the governing documents MUS1-01 and R94 from the Norwegian School.The main issue in the study is: How does the policy documents for the topic music in Sweden, compared to Norway? In order to answer the question, I compared the above-mentioned policy documents and set in relation to the musical substance is designed in Norway and Sweden.In curriculum theory treats one problem based approaches in structural functionalism, pragmatism, social epistemology and post structuralism. The starting points are then used to explore various relationships between curriculum theory and didactics.The principal researcher and proponent of curriculum theory is Ulf Lundgren.

Denna kandidatuppsats syftar till att utvärdera en i sammanhanget ny modell för värdering av optioner. Modellen går under namnet SABR och har enligt flera bedömare tagit en position som branschstandard inom vissa områden. Flera forskningsrapporter har presenterats i vilka modellen analyseras matematiskt och tillämpas på specifika marknader. I denna uppsats används data från Chicago Board of Exchange, mer specifikt optionen på S&P 500 index. Tillämpningen grundas på en kalibrering (regression) av vissa parametrar.

Tidigare forskning har visat att mindfulness kan höja livskvaliteten inom en rad områden som till exempel välbefinnande, inre motivation och prestation. Dock saknas studier om dess inverkan på arbetslivet. Syftet med den här uppsatsen var att undersöka vilken roll mindfulness eventuellt kan spela för människan i arbetslivet, särskilt för arbetstillfredsställelse och arbetsmotivation.  Respondenter var 103 yrkesverksamma individer i olika åldrar och från olika yrkesgrupper, varav 78 kvinnor. En kvantitativ enkätstudie gjordes där respondenterna självskattade 81 påståenden bestående av de tre etablerade mätinstrumenten Five Facet Mindfulness Questionairre (FFMQ), Work Extrinsic and Intrinsic Motivation Scale (WEIMS) och An Index of Job Satisfaction.

Med anledning av den debatt som förts i media om svaveldirektivets införande blev vi intresserade av attsammanställa olika instanser syn på direktivet samt hur deras intentioner förhåller sig till varandra. Med detta som utgångspunkt utvidgade vi arbetet till att studera flera typer av styrmedel. I resultatet har vi presenterat en sammanställning av intervjuer vi utfört med svenska politiker, hamnar och befraktare. Vi kom fram till att svaveldirektivet behövs för att åstadkomma en reducering av sjöfartens utsläpp av miljögifter men att direktivet inte kommer kunna uppfyllas av alla fartyg på grund av brist på lågsvavelhaltigt bränsle, stora hinder för LNG drift och tekniska problem med skrubbers. Skatt på marina bränslen och utsläppsrätter för sjöfarten som styrmedel bedömdes inte vara aktuellt inom en överskådlig framtid.

The focus of this project was to characterize the occurrence of ESBL-­?producing bacteria in two irrigation water ponds in Southern Sweden. Samples were taken from two ponds nearby each other, from which analyses were made based on levels of community and individual isolates. Community samples were used for attempts for characterization of resistance patterns in irrigation water using the Omnilog PM-­?plate system. The growth of community microbiota in the presence of the following antibiotic substances was assessed; amikacin, gentamicin, kanamycin, penicillin G, ampicillin, piperacillin, trimethoprim, potassium tellurite and ciprofloxacin. Isolates were pure cultured using semi-­?selective media: LB, Rainbow Agar, mEnterococcus, 0.1 TSA and VRBD. A total of 177 isolates were isolated randomly. Each isolate was identified using the Omnilog GENIII-­?system of biochemical characterization. Further, the isolates were tested on Brilliance ESBL-­?agar for their ability to grow. Out of the total number of isolates, 30 were selected, preferably Enterobacteriaceae or Pseudomonas spp., based on their high similarity to library strain during the identification in the Omnilog-­?system. These were further characterized using Etest-­?sticks. Three selected strains were picked for further analyses using exogenous isolation for attempts to simulate horizontal gene transfer, and Omnilog PM-­?panels containing various antibiotics of interest. Selections of samples were chosen for molecular tests targeting plasmid-­?borne resistance genes CTX-­?M1, CTX-­?M2 and SHV. The method for assessing community-­?resistance patterns showed ambiguous data that was difficult to interpret; further optimization is recommended. For all tested PM-­?plates, generally greatest differences between substances were found among wells with the strongest concentration of antibiotic substance. A total of 175 isolates displayed ability to grow on ESBL-­?agar. Etests confirmed ability of isolates to resist many ?-­?lactam antibiotics and many were clinically resistant to certain substances. No plasmids were transferred during exogenous isolation. During molecular tests, a few matches were found for the CTX-­?M1 gene. Isolates analyzed with Omnilog PM-­?plates showed resistance to most compounds tested. The isolates showed greatest resistance toward penicillin G, ampicillin, amikacin, kanamycin and trimethoprim. In the study, it was established that resistance among bacteria was frequently occurring in the irrigation water, and ?-­?lactamase producing bacteria was very common. Extended studies are needed to assess the frequency-­? and occurrence of horizontal gene transfer (HGF) in this environment. Although some potential corresponding data is found, it is at this point not possible to determine whether the resistances are due to antibiotics used in veterinary medicine, human medicine or one additional reason is travel and trade. in irrigation water using the Omnilog PM-­?plate system. The growth of community microbiota in the presence of the following antibiotic substances was assessed; amikacin, gentamicin, kanamycin, penicillin G, ampicillin, piperacillin, trimethoprim, potassium tellurite and ciprofloxacin. Isolates were pure cultured using semi-­?selective media: LB, Rainbow Agar, mEnterococcus, 0.1 TSA and VRBD. A total of 177 isolates were isolated randomly. Each isolate was identified using the Omnilog GENIII-­?system of biochemical characterization. Further, the isolates were tested on Brilliance ESBL-­?agar for their ability to grow. Out of the total number of isolates, 30 were selected, preferably Enterobacteriaceae or Pseudomonas spp., based on their high similarity to library strain during the identification in the Omnilog-­?system. These were further characterized using Etest-­?sticks. Three selected strains were picked for further analyses using exogenous isolation for attempts to simulate horizontal gene transfer, and Omnilog PM-­?panels containing various antibiotics of interest. Selections of samples were chosen for molecular tests targeting plasmid-­?borne resistance genes CTX-­?M1, CTX-­?M2 and SHV. The method for assessing community-­?resistance patterns showed ambiguous data that was difficult to interpret; further optimization is recommended. For all tested PM-­?plates, generally greatest differences between substances were found among wells with the strongest concentration of antibiotic substance. A total of 175 isolates displayed ability to grow on ESBL-­?agar. Etests confirmed ability of isolates to resist many ?-­?lactam antibiotics and many were clinically resistant to certain substances. No plasmids were transferred during exogenous isolation. During molecular tests, a few matches were found for the CTX-­?M1 gene. Isolates analyzed with Omnilog PM-­?plates showed resistance to most compounds tested. The isolates showed greatest resistance toward penicillin G, ampicillin, amikacin, kanamycin and trimethoprim. In the study, it was established that resistance among bacteria was frequently occurring in the irrigation water, and ?-­?lactamase producing bacteria was very common. Extended studies are needed to assess the frequency-­? and occurrence of horizontal gene transfer (HGF) in this environment. Although some potential corresponding data is found, it is at this point not possible to determine whether the resistances are due to antibiotics used in veterinary medicine, human medicine or one additional reason is travel and trade..

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.