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.

When a child is hospitalized, it is usually more than one person who needs attention ? i.e. the child as well as its parents. The emergency ward environment and surgery rooms are unfamiliar and the parents feel anxious, insecure and uncertain about how to act. They are expected to participate in the child?s care, cope with their own anxiety and simultaneously convey a sense of security and stability to the child.

Currently there is a controversial debate about that we must reduce our impact on the global warming; therefore both the Government and the local authorities have invested heavily in developing renewable energy in Sweden. The major development on the wind power market can be seen as a result of both the technological development and also on the decision that the Government took in 1996, which opened up the wind power market for private parties.This paper has aimed to examine the types of financial innovations that have arisen from the investments and financing of wind power on Gotland, and what these innovations can contribute to the future development of wind power.The problems that this thesis is based on is; what kind of financial innovations have occurred within investment and financing of wind power? How can these innovations contribute to the continued development of wind power on Gotland? The conclusion of this study shows that respondents and participants have defined a number of financial innovations that have emerged. Where some of the innovations only can be seen as incremental since they are based on continuous improvements, while others can be seen as radical as they are completely new for the context in which they operate. The study has also shown that Gotland has a great potential to produce more renewable electricity, but the development is dependent on the new power lines being built, in order to export electricity to the mainland..

Early intervention is important on different levels and must be justified as a social and economic long-term investment. There is no doubt about the importance of early detection when helping children/students in need of support. What kind of support that is deemed suitable and who provides the support can be viewed from different perspectives and with different approaches. Seen from a relational perspective the special education process is a long-term process and affects not only the individual but the whole school culture and systems may need changing. This study intends to describe the importance of the learning environment and what efforts are initiated early for students in need of support from the special education point of view.

The objective of this work was to introduce measures to reduce energy and water demand at Gävle Söder 17:10. To succeed, this energy audit has been made. The work is based on collected statistics from the property owner Norrporten, measurements, literature review and through consultation with experts in the field. Two models, one for each building, have been created in the simulation program BV2 to estimate the potential of energy measures based on the collected information. The models in BV2 have been verified against the statistics of the energy consumption.With the help of calculations and simulations, seven cost-effective measures have been identified.

The aim of the study was to look at a particular work group of housing supporters, whomhave implemented two special working methods in their work. The methods have been implemented by two of the housing supporters that also have special education in the methodsSOC (Sense of Coherence) and solution focused brief therapy. The study is based on anethnographic observation and analysis of documents that are used in the implementation. To analyse the information that was given at the observation and in the document I´ve used a theory which illustrates the significance of developing professions so their knowledge become legitimate. I´ve also used a theory that illustrates the importance of implementation and how it´s done at its best.

Purpose:Our purpose with this essay was to see how a health promotion initiative could be profitability and how human resource cost accounting could be used for decision making. Does it cost more than it taste? Method:We have been using qualitative interviews with politicians, human health developerand accountants in a municipality. We have also collected data from a university lecturer which shows numbers from the health promotion initiative and how it is been affecting the involved staff. Result:The result show us that the politicians, human health developer and accountants all want to introduce physical exercising at work.

Work Environment problems on construction work sites are very extensive and discussed. The construction industry is one of the most dangerous industries in Sweden. The construction industry occupies about 290 000 employment (2009), and the investment was 250 billion SEK. This report will investigate the issues of the work environment and offer advice on how these can be measured and imporved. The study includes review and analyses of occupational injury statistics, interviews, inspections and audit and review of the literature.

Climate change is the modern society?s common issue. The developed countries areconsuming more than what is sustainable, and the climate change due to the use offossil fuels can be seen clearly. EU has specified goals, in order to stop furtherdamage, which demand that every member state have to reduce its energyconsumption by 20 % before 2020 and 50 % before 2050, relative to 1995.The Swedish government uses a number of instruments to encourage reduction in theusage of energy, but every individual has to contribute to reach the goals.With increasing energy price the cost of living is going up. A lot of people are lookingfor ways to save energy and not be affected as much by the increasing price.Investments for insulation, replacement of windows and replacing old heating systemfor a new efficient heat pump is getting more and more common.This thesis is about investigating the possibilities in becoming independent from buyingenergy for households.

Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

The purpose of this report was to compare two different options for expanding of an existing pig farm. For the time being there are low prices within the agricultural market of pig production, and it is interesting to see if it is worth expanding or not. The two different options this report is based on are: expanding from a herd with 50 sows in breeding gilt production to a herd with 100 sows in breeding gilt production (option 1), or expanding to a herd with 140 sows in breeding gilt production (option 2). The number of pregnant gilts produced per year will stay the same for both alternatives; about 300 pregnant gilts per year. The rest of the breeding gilts will be sold at a weight of 25 kg. The pigs that are not sold as breeding gilts (e.g. castrates, and female pigs that are too small or that have disorders) will be kept on the farm as growing-finishing pigs until 120 kg of live weight, and then sold to the slaughter house. By using the existing buildings, even after the expanding, the investment costs, and thereby costs for housing, were kept as low as possible.

Sweden is a world leader in listed private equity and ranked fifth in the world in market capitalization. The sector is attracting increasing interest from the investment community. However, the private equity industry in Sweden has historically poor reputation and is criticized for creating value through high leverage, multiple riding and severe cuts. This study analyzes value creation drivers in buyouts from the perspective of the private equity firm using a dataset of 15 realized buyouts by private equity firms listed on NASDAQ OMX Nordic Stockholm. The methodology used separates the value contribution of leverage on the private equity firm's return from internal operational improvements and external variations in transaction multiples.

The purpose of this essay is to examine the Swedish people?s level of knowledge about crowdfunding and their incentives and deterrents to crowdfunding investments. Early on crowdfunding was divided into two objectives: reward based and equity based crowdfunding. The division of objectives is logical due to the differencing conditions of the motivation for investors to invest. Supported by theories in crowdfunding incentives, commitment-trust, the prospect theory, and the diffusion of innovations, we aim to establish a comprehensive line of reasoning to support our model of motivation in the conclusive chapter.The results of this essay were achieved by a combined method.

The aim of my study is to look at two specific schools and their work with Internet in the classroom and compare their work to what experts say about how you should educate. The study focuses on how teachers guide the students to be critical to the information they encounter on the internet. What do the experts say? How should the teachers work with Internet in the classroom? What do the teachers say about their work with Internet? What do the teachers say regarding children and the Internet?  To answer these questions I have interviewed two teachers from different schools, which had classes with children 6 to 8 years old. The schools are very different from each other concerning investment on Internet devices in the classroom.

Background: The devolopment in the exchange market has attract a large number of investors. The information flow is extensive and it might be hard to follow the dynamic market. Some investors therefore choose to place their capital in a stock portfolio which is manged by a professional firm with no influence from the capital owner, this management is called discretionary managing. Purpose: the purpose of the thesis is to examine the working methods and the rationality regarding the management of the discretionary portfolios. The purpose is also to try to examine whether there is a relation between the selected risk, return and fees.