The purpose of this paper is to examine and analyze past development of mutual funds in large and small mutual fund companies and see if there are any differences between these two segments. Limitations on the number of funds have been made by choosing Nordic mutual fund companies that invest in emerging markets over an 11-year period. The study is made on 66 mutual funds managed by 13 mutual fund companies in which the segment of small fund companies includes seven fund companies with assets under management less than 100 billion SEK and the segment of large mutual fund companies includes six fund companies with assets under management more than 400 billion SEK. In the comparison of the segments the Sharpe ratio has been used to calculate the risk-adjusted return. The study shows small differences of the risk-adjusted return between the segments.

The public sector in Sweden outsources its core business to a very large extent, whileinsisting on running its IT operations internally in a traditional way. IT as a service ingeneral and cloud computing in particular has become incredibly popular in recentyears, offering cost efficiency and greater ability for the business to concentrate on itscore activities, which is why it should be a promising alternative to the traditional wayof running IT internally. To achieve an understanding of why IT as a service has yetto take off in the public sector, a study of its use of IT/IS, what the effect of IT as aservice is, and the opportunities and challenges that cloud computing represents, isnecessary.The study, which was conducted using a qualitative hermeneutic approach, was initiatedby a literature review, followed by six in-depth interviews with five respondents,all of which hold many years of experience in the area. The outcome of the interviewsindicated that IT as a service should represent a promising and feasible way of reachinghigher levels of cost control, and a greater focus on core activities. Furthermore,the results indicated that Swedish legislation along with a high level of businesscomplexitymight be reasons for the low amount of IT as a service in the public sector.Through careful analysis and examination of the business? current situation, as well ascomprehensive knowledge of Swedish legislation with regards to the implications ofLagen om offentlig upphandling, the public sector can avoid IT as a service becomingmore expensive and more complicated than necessary, and achieve cost efficiencyalong with a greater focus on its core activities through it.Future research could examine the possibility of a framework for the integration ofcloud services within the public sector?s IT/IS environment, and whether there is aspecific size of a cloud implementation at which it?s more cost efficient to go withtraditional IT operations..

Background: In 1999 the Swedish pension system was reformed with an aim to create a stable and high return on pension assets. First, Second, Third and Fourth general pension funds, hereby referred to as AP1-AP4, had an important part in the reform. AP1-AP4, also called the buffer funds, was assigned to secure long-term, big parts of the pension capital. The funds objective is by law, to manage the fund's assets in a manner that provides maximum benefit for the state pension. The funds will also invest pension assets with an overall low level of risk while achieving a sustainable high return.Aim: The purpose of this study is to investigate whether the First-Fourth AP-Funds is meeting its objectives regarding risk and return according to Swedish law.

Under senare år har det från många håll hävdats att redovisningen är föråldrad och ger en felaktig bild av företagens värde. Kritiker menar att det inte finns någon koppling mellan ett företags redovisade värde och dess marknadsvärde. Detta beror främst på att redovisningen inte beaktar det intellektuella kapitalet. Intellektuellt kapital består bland annat av humankapital, varumärke, patent, kundrelationer och informationssystem. Då ett varumärke kan anses vara en betydande tillgång i sig vill vi avskilja det från det intellektuella kapitalet och behandla det separat.Uppsatsens syfte är att undersöka hur intellektuellt kapital och varumärke kan aktiveras som tillgångar i Föreningen Uppsalaekonomernas redovisning och vilka monetära värden det skulle ge.

The responsibility to identify, protect, look after and develop cultural and historical values in our surroundings - urban as well as rural - falls on the local authorities. This essay focus on local preserve programs for cultural landscapes in Sweden?s municipalities. Programs for preserving cultural landscapes are important tools in the aim to reach a sustainable development of these values. The object of the essay is to delineate how the municipalities handle cultural landscapes in terms of how cultural and historical values is identified, how the landscape is divided and assessed and how different aspects of intangible and tangible values are taken into consideration.

The thesis has investigated how Sandvik Coromant could implement the SMED principle on one of their grinders groups and what improvements it would lead to. The aim of the thesis is to identify the current situation and investigate how their setup times would be affected by SMED. The work initiated with a literature analysis about the SMED principles and then proceeded with an analysis of the current situation where the activity was time mapped. The analysis consisted of time trials of the process that the thesis would include. The time studies revealed opportunities for structural improvements to create environment for a more structured process.

In order for companies to be competetive on the market, there?s a need of capital. If a company is in a need of capital to make major investments and isn?t able to prioritize internal funding, the priority will be external financing with safe securities; loans. How companies should prioritize the allocation between equity and debt, which together form value, leads us to the subject of capital structure.

Användarskapat innehåll, eller UGC från engelskans User Generated Content, har med teknikens utveckling blivit allt mer populärt på webbtidningar. Det ses som en konkurrensfördel men kan även innebära risker för tidningen, inte minst kostnadsmässigt. Det blir därför viktigt att satsa på UGC som läsarna vill ha, men vad detta innebär är inte ett välutforskat ämne. Denna uppsats ämnar svara på vilket användarskapat innehåll läsare av webbtidningar föredrar, samt varför de föredrar just detta. Med utgångspunkt i en litteraturstudie identifierades fem aspekter som kan hjälpa till att beskriva UGC.

This essay aims to report on the process of our documentation of art objects in the care of Smålands nation in Uppsala as a part of our education in museology and cultural heritage studies. The nation has a long history and our documentation shows many valuable objects reflecting this. The care of these objects is substandard and in great need of change. Our work process has involved photography and research about each object, the information has then been registered in our catalogue. The documentation has, besides the catalogue, generated a plan for future management and storage of the collection.

The purpose of this paper is to examine and analyze past development of mutual funds in large and small mutual fund companies and see if there are any differences between these two segments. Limitations on the number of funds have been made by choosing Nordic mutual fund companies that invest in emerging markets over an 11-year period. The study is made on 66 mutual funds managed by 13 mutual fund companies in which the segment of small fund companies includes seven fund companies with assets under management less than 100 billion SEK and the segment of large mutual fund companies includes six fund companies with assets under management more than 400 billion SEK. In the comparison of the segments the Sharpe ratio has been used to calculate the risk-adjusted return. The study shows small differences of the risk-adjusted return between the segments.

The purpose of this study is to compare the energy related and environmental consequences of implementing optical sorting as a means of waste collection with those of reducing food waste. In addition to studying the possibility of implementing optical sorting in downtown Stockholm, the yielded amounts of energy from waste collection and reduced wastage will be calculated. This is done by way of literature reviews and interviews. The amount of energy that can be generated through optical sorting and biogas production via anaerobic digestion in downtown Stockholm is 29-44 TJ/year, compared to 118 TJ/year saved by completely eliminating food waste. The generated biogas can replace fossil fuels, but the required food waste contributes to increased greenhouse gas emissions as well as reduced bio diversity and eutrophication during the wasted food?s lifecycle.

Investerare har olika preferenser gällande utdelningspolitik. För att de ska kunna förutspå vilka företag som bäst överensstämmer med deras preferenser är det intressant att undersöka om det finns några utmärkande faktorer hos företag som använder sig av utdelningar jämfört med de företag som inte använder sig av utdelningar. För denna undersökning har svenska börsnoterade företag från Small-, Mid- och Large Cap på Nasdaq OMX Stockholm undersökts för faktorerna; ålder, storlek, soliditet, Return on Assets samt bransch. Resultatet visade att äldre, större och mer lönsamma företag med hög ROA med större sannolikhet betalar utdelningar. Soliditeten visade sig vara lägre för företag som använder sig av utdelningar, dock kunde ingen signifikant skillnad urskiljas för denna variabel.

Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

This thesis describes the design of a tipping trailer, from a company?s demands andrequests to complete manufacturing documentation. The design is developed for thecompany Abexor AB in Östersund that produces tipping trailers. The product issupposed to be used by Abexors customer to transport cargos of different kinds,such as gravel, stone, dirt, etc.The work commenced with a meeting at the company where demands were set.After that a pre-study was conducted to find out what traffic rules were required forthe trailer to be allowed to be driven on roads. Similar products were examined tosee how the trailer could be designed.

In this paper the effect of capital structure on profitability has been investigated among Swedish companies. The essay intends to examine how the relationship between debt and profitability appear among Swedish companies and if the relationship differs between industries. The purpose is to find out how debt affects the profitability of Swedish companies.A quantitative approach has been applied. The selection was made among companies listed on Nasdaq OMX Stockholm, which resulted in a sample of 207 companies. Several regression analyzes has been formed, based on the independent variable debt-ratio and the dependent variables profit margin, pre-tax profit margin, operating margin, return on assets and return on equity.