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..

With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

The aim of this thesis is to investigate indexing consistency in LIBRIS, a Swedish national union catalogue, where searches can be carried out among almost five million titles. To calculate consistency, indexing terms of translations and indexing terms of documents in their original language have been compared. I have used a total of 100 such pairs in the study. There is a lot of different methods that can be used when consistency is calculated, in this study Hoopers and Rollings methods have been used since they are two of the most commonly methods used and also have the advantage of being fairly simple to use and understand. In the thesis, differences in consistency between indexing terms consisting of names and general indexing terms and differences in consistency between controlled indexing terms and uncontrolled indexing terms are also compared.

Background: Swedish consumers are daily bombarded with 1500 advertising messages. 22 percent of the Swedish people are avoiding all advertising in traditional media according to SIFO's research. To master this problem innovative methods are a necessity to reach consumers. Guerrilla marketing is such a method.Purpose: The purpose of this dissertation is to describe the components and the activities that asuccessful guerrilla campaign consists of. He purpose is also to examine the motives behind theseactivities, why they were chosen and what objectives they were supposed to accomplish.

A recommendation for stand treatment of lodgepole pine (Pinus contorta) is, in a scientific point of view, lacking when it comes to harvesting for biomass energy. Within the next decades it is expected that 280 000 hectares of lodgepole pine will have reached thinning age on the domains of Svenska Cellulosa Aktiebolaget (SCA). Due to this the interest has grown rapidly for studying the possibilities of harvesting biofuel assortments already in the first thinning. In this study the distribution of the biomass within lodgepole pine trees has been studied and taken into account for estimating the proportions of harvested assortments when using different methods of thinning. The methods studied were conventional biofuel-harvesting (with delimbed branches gathered separately from the round wood) and thinning with cutting of round wood and long tops (incl.

In the current situation is the straight tube cutter, that provides Luvata?s line of large recoolers with copper tubes, manually operated. To prevent damages and facilitate mounting the tubes must be properly arranged when they leave the machine. This report aims to investigate and present an automated solution where the operator does not need to participate in the process. A number of theories have been drawn up and tests have been done.

The aim: was to describe and compare a group of experts and critical care nurses' agreement in detecting delirium in intubated, ventilator treated patients with sedation / analgesia, before and after an in house training intervention with the instrument Confusion Assessment Method for the Intensive Care Unit (CAM-ICU).Method: A quasi-experimental study, one group pretest - posttest design. A convenience sample of 17 critical care nurses in a general intensive care unit included. To detect delirium the instrument CAM-ICU was used, 21 paired tests before and 22 after an educational intervention.Main Results: The results showed that after an in house training intervention sensitivity and kappa coefficient improved of the characteristic 1 "acute onset and fluctuating course," an improvement that was significant. In other features, and overall values were signs of numerical improvement and deterioration in sensitivity, specificity and kappa coefficient but no significant change.Conclusion: Implementing a new instrument for detecting delirium in clinical practice requires education and follow-up. A small sample of critical care nurses with varying ability to use the new instrument and the fact that patients' status may change rapidly making it difficult to draw any conclusions from this study.

The United States use of Unmanned Combat Aerial Vehicles (UCAV) or drones for targeted killings of terrorists has been on the rise in recent years and the method has become the core element of president Obamas strategy in the war against terror. This study examines the deterrent effect of targeted killings on terrorism using UCAV/drones as a method of counterterrorism. Building on the literature on counterterrorism, UCAV, targeted killings, deterrence theory and statistics on terrorism the study provides a case study of the CIA drone operations in Pakistan between the years 2004-2010. The goal has been to analyze drone operations and the extent of terrorism from the beginning of the drone campaign until 2010. This as a means of identifying possible trends in terrorism activity due to the occurrence of drone strikes.

Today many companies are global and can exist all over the world. It is more common that projects are conducted in different locations, from various cities in a country to nations in different parts of the world. To manage projects both traditional practices such as the Waterfall method and new flexible methods known as agile methods are used. How is the process affected when a project is distributed, when the team is scattered in different places? This makes it difficult to create a good project, something we will discuss and try to find solutions for.

To curb greenhouse gases and mitigate climate change is one of the biggest challenges human society face today. Carbon dioxide (CO2) has accumulated rapidly in the atmosphere as a consequence of burning of fossil fuels and deforestation. The aim of this study is to explore two methods to store carbon dioxide in geological formations and biological sinks. The aim is also to discuss the two mitigation options from a sustainable perspective and whether it can lead to a better environment and benefits for local and global societies. The research questions are: Which method to store carbon dioxide, geological or biological, is the most effective? Which method to store carbon dioxide, geological or biological, has the greatest potential to promote sustainable development for local communities?The method used is a comparative case study and presents four case studies that explore the potential for CO2 storage offshore in Norway and Brazil; and in tropical forests in Mexico and Brazil.

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..

Large retirement numbers and fierce competition of available labour, results in municipalities have to be more attractive as an employer. One way for the municipalities to fulfil their staffing requirement is partly to increase their recruitment efforts, and partly to educate their existing employees. Discussions about the supply of competence are therefore pressing within municipal activity. The aim of the study was to investigate how the concept of competence is used within a municipal administration. The method that has been used is Norman Fairclough?s critical discourse analysis, a method that allows multi dimensional analysis.

The purpose of this report is to analyze the advantages of using programme software to monitor masshauling instead of using the conventional method. A comparsion between different programs will also be conducted in an attempt to determine the most affordable. This report is written for NCC Construction AB to help them choose a software most fitting for future projects.The report is based upon literature such as information taken from the developers website, existing reports with similar context, interviews with sellers of the software and interviews with people working in the building sector.The result of this report shows that there are several advantages with investing in a software that helps the management of a project and that it is something that should be taken under consideration instead of the existing method. Topcon is a clear favorite following the inquiries comparisons as done, when they deliver a complete system and not only a supplement to the current approach. Scanlaser are just in the beginning of its development, and is so far only out with an early version of the software, while Topcon has been brought further in development and therefore has more features in the program.

The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

In connection with riding and handling of horses, many accidents that can cause severe injuries to both horses and humans are existent. The cause is in most cases that the horse is frightened. The horse's fear also affects its usefulness and it has been shown to have adverse effects on the horse's welfare. To increase safety and improve the welfare of both humans and horses, it is important to find appropriate training methods to reduce the fear of horses in frightening situations. This experimental study compares handled habituation to free habituation.