Hyresbostadsfonder är en ny placeringsform i Sverige som erbjuder privatpersoner, företag och institutioner att äga hyresfastigheter och erhålla avkastning från förvaltningsöverskott och värdeökning. I denna studie jämförs aktie- och obligationsfonder med en simulerad hyresbostadsfond ur ett risk kontra avkastningsperspektiv. Fonden baseras på data över den svenska fastighetsmarknaden från Svenskt Fastighetsindex och Investment Property Database, därför att placeringsformen är ny och det råder brist på historisk data från verkliga aktörer.Målet med studien är att besvara om hyresbostadsfonder är ett konkurrenskraftigt alternativ till aktie- och obligationsfonder. Utöver finansiella jämförelser redogör författarna eventuella dolda risker och nackdelar med placeringsformen.Resultatet från studien visar att hyresbostadsfonden har presterat bättre än både aktie- och obligationsfonderna under perioden 1988-2008. Bidragande faktorer till denna utveckling har identifierats och redovisats.

The common literature about strategic alliances offers a very fragmented picture. This thesis gives a theoretical overview on strategic alliances and builds the basis for the following examination of the different dimensions most strategic alliances have. The examination of the different dimensions is the crucial point of this thesis. Here the reader gets a detailed insight into the different dimensions and the implications they have on the design of a particular strategic alliance. This examination leads in the end to a more differentiated view on strategic alliances and the insight that no simple models exist, which give a sufficient basis for decision-making and understanding strategic alliances, today.

I have critically examined heteronormativity as it permeates our society and questioned ?identities? as designed and constructed, leading to certain identities being seen as normal, while others are regarded as abnormal.I have had a discussion with my informants about love, monogamy, amicable and relationships. Every couple has basically isolated themselves after they became a couple and they feel secure with one another. The partnership is very important for my informants, partly because they see the partnership as a legal and economical security. However, these aspects are not crucial to the decision that they chose to marry, for the main reason is love and the desire to take the relationship one step further.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

In this essay we try to find explanations as to why Denmark went to war, to-gether with the United States and other nations, against Iraq. We have exam-ined several factors which we believe to be the most important for Denmark`s decision to go to war. In particular, we have looked at Prime Minister Anders Fogh Rasmussen and his belief system, Denmark`s recent domestic policies especially the immigrations policies, relevant parts of Denmark`s past foreign policies and Denmark`s role within international organizations like UN, NATO and EU. Throughout the essay our attention is focused on Rasmussen as a main actor in forming and pushing through Denmark`s policies..

Common wisdom dictates that because payment of dividends decreases funds available for investment, a high payout ratio is to be associated with low earnings growth. This notion has been challenged in recent years by empirical research that has found a positive relationship between payout ratio and future earnings growth, both on the aggregated market level and the company level in different countries. This study investigated the aforementioned relationship on the Swedish market by statistically analyzing future earnings growth as a function of payout ratio on a large sample of publicly listed companies over the period 1980 to 2011. The results are in line with those found in previous research and indicate that companies with high dividend payout ratio tend to experience strong future earnings growth. The results are robust to the presence of mean reversion, the use of an alternative accounting measure of earnings, non-symmetrical earnings growth cycles and alternative practices for dealing with outliers..

Det sägs att en fjärils vingslag i Brasilien kan utlösa en storm i Texas. I vår alltmer globaliserade samtid ligger det troligen mer sanning i det sagda än någonsin tidigare. Föremålet för föreliggande uppsatsen är en rättsgrundsats ? en av Högsta domstolen etablerad rättsprincip ? betecknad påståendedoktrinen, närmare bestämt doktrinens betydelse i skiljetvister i allmänhet och i investeringstvister i synnerhet. Bakgrunden till de problemställningar varom uppsatsen handlar står att finna i Högsta domstolens avgörande NJA 2008 s 406, vari Högsta domstolen, med undanröjande av skiljenämndens dom, gjorde följande synnerligen intressanta uttalande: ?Det är en etablerad grundsats i svensk rätt att skiljemännen vid [behörighetsprövningen] skall tillämpa påståendedoktrinen.

Given that the oil prices have risen and the environmental regulations has become more stringent, the interest in operating efficiency has increased. The project has investigated the possibility of producing electricity from waste heat generated in the diesel process. One technique to utilize and convert energy into electricity is the ORC (Organic Rankine Cycle). This process is based on the Rankine process (the steam process), the difference from the traditional Rankine process is that instead of water as a working medium, an organic substance is used. The main component used in the process is a evaporator, a turbine, a condenser and a pump.

A new curriculum, entailing news for teachers as well as students, was implemented in 2011. Among other things History has been given a more prominent position in that every student will now study the subject. Can this decision lead to history being used more in the future?The aim of this thesis is to study the new curriculum, Gy11, as well the Lpf94 and Lgy70, based on Klas-Göran Karlsson´s typology where the use of history is divided into seven different categories. I will analyze the curricula, looking at what different uses of history that can be discerned as well as what changes have been made over time.

The nitrogen cycle in freshwater bodies is complex and consists of many separate processes affected by a number of important factors for example oxygen concentration in the water, temperature and circulation. Knowledge of the different components of the nitrogen cycle exists; however, a complete and comprehensive picture is difficult conceptually as well as theoretically. The available literature illustrates that the research on nitrogen and the related freshwater processes is still associated with high uncertainty of how much of the supplied nitrogen from the catchment is transported with the water versus and how much is lost due to denitrification, sedimentation or uptake by plants. This report is an interdisciplinary survey of Nitrogen discharge permitting. The research focuses in particular on the decision-making process, the levels of scientific standard and the administrative framework.Application for Nitrogen discharge permits are decided by the Environmental Court with council from their own experts as well as relevant government authorities and organisations.

The text deals with the process of reorganizing and cataloging the archival material emerging from State secondary grammar school in Falun, which appears to have been poorly managed for a number of years. The work was done with consideration to former ways of organizing the material, and a great deal of research was needed in order to establish the outer provenance of the archive.The theoretical discussion goes deeper into the questions of provenance and appraisal in regard to the work,and some choices, especially the decision to reorganize the archive, are motivated with reference to Swedishrules and regulations concerning state authorities' archival management and their duties towards Swedish citizens..

The Swedish energy company Vattenfall is currently the owner of the district heatingsystems in Nyköping and Motala. To be able to also offer cooling solutions tocustomers are becoming more and more important. This report describes the resultsof an investigation of the cooling market in the two cities and the potential needs forcooling today and in the coming 20 years. The total potential for the coming 20 yearsis estimated to be roughly 17 MW for Nyköping and 9 MW for Motala.Two possible district cooling systems for each of the two city centers was modeledand a comparison was made between different cooling techniques namely absorptionand compressor chillers.Absorption chillers driven with district heating during the summer is one way ofincreasing the load in a combined heat and power plant and thereby the possibleelectricity generation. The cost of heat production must be low for absorption chillerto be able to compete as an alternative.

Sweden is usually seen as a role model when it comes to integration and diversity, but at the top of the pyramid there is little ethnical diversity to be found. This paper investigates how existing economical and sociological theory explain the lack of swedes with foreign background in leading positions in large Swedish companies. Our findings show that none of the theories applied in this paper can explain the phenomenon in isolation. Thus it is not only taken for granted norms, contacts in one's network or cost minimizing under asymmetric information that lie behind the phenomenon, but an interaction of these aspects. Conflicting demands lead the recruiters to separate talk from decision, the search frame is narrow and no or small efforts are made to increase the diversity.

In this project a simulator has been developed (in C++) with the purpose of illustrating how changes in environmental regulations, tax levels and other policy measures affect the composition of an energy system. The aim of the project was to investigate how energy companies? investment strategies are affected when changes in economic and environmental conditions occur. A standard scenario has been created based on current Swedish conditions, but the user can create new scenarios and set parameters freely. The user is tasked with building power plants to supply the city/region with district heating and electricity during a pre-set number of years. When the simulation is finished the result is graded in the following categories: economy, environment and quality. To evaluate the simulator three scenarios were created (?early 20th century?, ?reduced environmental control? and ?future?) in addition to the standard scenario and these were compared with each other by examining how a select group of power plants perform under the given conditions.

Abstract"Citizen Influence, Forms and Effects - A study of the Resistance Concerning the Establishment of a Juvenile Detention Center in Kristinehamn 2005-2007"Political Science, Johan Utter This essay circles around the concepts of citizenship and the questions if and how citizens in the modern democracy can influence and effect the political decisions made by the governing body on the local level. This is done by the means of a case-study concerning the establishment of an institutional facility for convicted youths in Kristinehamn. The planning of this facility and especially its planned location in Sunneberg aroused a significant negative response from the citizens, demanding a better alternative for the location.The proposition resulted in heavy protests from the citizens as the planned location was viewed as an important recreation area, where the citizens could experience nature first hand, close to the centre of town. As a result, some citizens living close to the planned location, formed a network called "Bevara Sunneberg", whose purpose was to influence the decision-makers and make the citizen?s voices heard.