Syfte: Syftet är att undersöka svenska storföretags användande av derivatet ränteswap (svensk benämning för interest rate swap) för år 2012 och 2013 samt att undersöka skillnader utifrån tidigare funna bakomliggande faktorer mellan företag som använder olika typer av ränteswaps och företag som inte använder ränteswap.Metod: Studien tillämpade en empirisk totalundersökning gällande de icke-finansiella företagen noterade på Nasdaq OMX Stockholm Large Cap för slutet på år 2012 respektive år 2013. Utifrån företagens årsredovisningar kategoriserades företagen i fyra grupper baserat på företagets användande av ränteswap. Fem tidigare funna bakomliggande faktorer för användandet av ränteswap sammanställdes genomsnittligt per kategori och jämfördes därefter kategorierna emellan.Resultat: Av de största noterade börsföretagen använde 29 av 40 stycken företag ränteswap år 2012 och 29 av 42 företag år 2013. Företag som använde rörlig ränteswap var signifikant större än de företag som inte använde ränteswap för år 2012 och 2013. År 2013 hade de företag som använde fast och båda typer av ränteswaps högre andel kortfristiga lån i jämförelse med de företag som inte använde ränteswap.

This graduation paper is based on my interest for wood and its different tonal quality?s.After some time of thinking I decided to write my paper on the tonal difference between two of the most common woods in guitars, East Indian Rosewood and European Maple. I had built two identical guitars before my graduation paper in which the difference was the wood the back and sides were made of. One was being made of East Indian Rosewood and the other being made of European Maple.I chose to speak with a number of people with different angle of approach to the two kinds of wood and its tonal difference and quality?s.

Good physical, psychological and social health is pursued both at work and at home. There is no current research into the health of ski instructors despite the physically demanding nature of skiing and high injury rate. The purpose of this study is to map out ski instructors physical and psychological health and see if there are common injuries amongst them. This study is a descriptive and correlating study including a survey of ten questions with self reported data from the instructors. Five ski schools from Sweden participated in the study and 86 surveys got sent out to the ski school directors.The result from this study shows that ski instructor´s physical, physiological, well being at work, stress level and self efficacy is good.

In the process laboratory of Metso minerals (Sala) AB, continuous tests have been made with a laboratory unit High-Rate thickener. The tests are made in order to compare three methods of thickening techniques of suspended solids. The three techniques are High-Rate thickening, conventional thickening and lamella thickening. The High-Rate and the conventional trials are based on a continuous method, while the lamella thickener is based on batch trials. Because the lamella thickener is based on batch trials and there were some optimization problems with the adding point of the flocculant at the continuous trials, it was not feasible to compare the lamella thickener with the other two thickener types.

AbstractPrevious studies have shown that wild smolt have 2.5-4.5 times higher survival rate than smolt grown in culture and that starved reared smolt behave more like wild born smolt. The purpose of this project was to study whether there are differences in migration patterns and survival during migration to the coast between wild and reared smolt and between different types of reared smolt.In 2009, 25 smolts in three different groups were tagged with acoustic transmitters: Wild Born, conventionally reared 2-year and 1 ?year old smolt. For the 2010 trial there was also added a group of reared 2 ?year old smolt that were starved before release.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

It?s been noted that cows held at the section of ruminant medicine and epidemiology, Swedish University of Agricultural Sciences (IME), used for the education of veterinary students, have a lower heart rate than what is considered normal for ruminants. In this investigation the heart rates of seven lactating cows were recorded continuously during the period around drying off. The first recording took place at the farm from where the cows were bought, and then their heart rate was monitored after their arrival at IME and further on until they were completely dried off. The results were then compared to the heart rate of seven already dried off cows from the same farm.

Man spends most part of the day at work and is therefore influenced by it?s ambience. That?s why it?s important that the environment at work is health promoting and can function as a supportive environment. The purpose of this study was to describe job satisfaction among employees and to analyse a possible connection between job satisfaction and employees experiences of SOC.

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.

This graduation paper is based on my interest for wood and its different tonal quality?s.After some time of thinking I decided to write my paper on the tonal difference between two of the most common woods in guitars, East Indian Rosewood and European Maple. I had built two identical guitars before my graduation paper in which the difference was the wood the back and sides were made of. One was being made of East Indian Rosewood and the other being made of European Maple.I chose to speak with a number of people with different angle of approach to the two kinds of wood and its tonal difference and quality?s.

Since 1996 the Swedish households have ten folded their volume of loans for own homes that is attached to a floating interest rate. Also in 1996 the Swedish electric market was deregulated. These two facts have increased the volatility in the household expenses for these two commodities. This thesis studies the risk for homeowners attached to the exposure against the electric and the credit market. The risk model used is Cost-at-Risk which is usually used by public authorities for analysing the risk involved with national debt.

Man spends most part of the day at work and is therefore influenced by it?s ambience. That?s why it?s important that the environment at work is health promoting and can function as a supportive environment. The purpose of this study was to describe job satisfaction among employees and to analyse a possible connection between job satisfaction and employees experiences of SOC.

AbstractThe Northern Wheatear (Oenanthe oenanthe) is a small insectivorous passerine bird living in open landscapes. Both parents feed the brood of approximately five chicks, but little is known about how each sex allocates their feeding effort. In this study I investigate feeding nest visit differences between male and female Northern Wheatears relative to the age of the chicks, the number of chicks and the quality of the territory for 17 pairs from 2008-2010. Data were collected using automated data loggers to record nest visitation rates during chick feeding, and the sex was determined from nest video cameras. I also examine if the parents? rate of feeding visits changes over the nestling period.

Due to the growing wild boar (Sus scrofa L.) population in Sweden there has been an increase in wild boar related traffic accidents, damage on cropland, and conflicts regarding the management of the wild boar. Knowing what makes the wild boar reproduce and survive more or less successfully in different geographic areas is an important part of managing the population. According to previous studies the wild boars rate of increase varies from county to county. The aim of this study was to test, on the county scale level, if landscape composition and diversity as well as people and hunter densities might be the reason for this variation. The first hypothesis was that a big proportion of forests and cropland would increase the rate of increase.

Many scientists agree that phytoestrogens could have an effect on the reproduction of an animal. The question is now why and what mechanisms that play an important role. This paper has been focusing on the estrus behavior of gilts by use of a behavioral study. Some of the gilts were given additional feed with the phytoestrogen genistein which commonly occurs in the feed as a part of soybean products. Blood samples were collected and analyzed for progesterone and estradiol concentrations.