The purpose of this essay is to evaluate stock index bonds return to risk ratio in order to investigate to which degree an investor in a stock index bond take part of the underlying index return and what the investor must pay for the security of not losing his funds. In order to carry out this evaluation an average return per year and the Sharpe ratio will be calculated and a mean- standard deviation analysis will be made. All investigated stock index bonds are based on a Swedish underlying asset.The results show that the stock index bonds haven?t generated a higher risk adjusted return than its underlying asset. The stock index bonds took part of 57 % of the underlying assets return, and the loss of 10 percentage points per year for the stock index bonds compared to its underlying asset can be seen as the cost for the guarantee a stock index bond gives..

Ever since it was first introduced in an article in the Journal of Finance 1952, Harry Markowitz? mean - variance model for portfolio selection has become one of the best known models in finance. The model was one of the first in the world to deal with portfolio optimization mathematically and have directly or indirectly inspired the rest of the world to develop new portfolio optimization methods. Although the model is one of the greatest contributions to modern portfolio theory, critics claim that it may have practical difficulties. Partly because the Markowitz model is based on various assumptions which do not necessarily coincide with the reality.

Background: Commerce over the Internet has exploded in recent years. For many companies it has become a necessity to offer their products overthe Internet. This new market ought to change the conditions for relations between customers and suppliers. Purpose: Our aim is to describe and analyse the factors that influence the relations between customers and suppliers, from a customer view, when commerce is conducted over the Internet.Delimitations: The study is limited to B2B commerce with IT-products. Methodology: The thesis is based on a study of the company IMS, their e-commerce site and organisations that buy IT-products over the Internet.Conclusion: Internet opens up new possibilities for custom designed offers.

This study is a critical discourse analysis on the genre of career coaching. Focus lies on questions such as how doescareer coaching articles construct the working subject, and how is working life described in the genre. The categoryof social relations is central to the study. I ask questions about which social relations are of importance, and whichare not, in the career coaching version of working life and how can these relations be interpreted from a critical pointof view. The concepts of power-knowledge is central to the analysis of social relations and the term employabilityconstitute the main theoretical understanding of what distinguish the contemporary labour market.

It is well known that small businesses and entrepreneurs in the initial phase has difficult to gain access to external capital and bank loans. With the background of the problems that entrepreneurs face when they ask for capital has since the financial crisis the phenomenon of crowdfunding developed and evolved. Crowdfunding is an alternative source of funding for entrepreneurs to fund their ideas through small or medium-sized capital contribution from a larger amount of investors, often investors who have any kind of relationship with the entrepreneur or to the very idea. This study examined the factors that motivate and guide an investor's decisions when they select their projects. The results of the study show that the motives of the various existing forms of crowdfunding is big.

During recent years, financial innovation has given rise to numerous structured investment opportunities aimed towards the general public. These have enabled private investors to engage in high-risk investments offering as much as 400 per cent leverage while oftentimes not fully having grasped the risk involved. The issuers of these securities have been criticized for using advertising of a too aggressive and misleading nature.By presenting 819 potential investors with two different investment opportunities yielding the same return over a six day period, we have aimed to assess whether the inclination of being affected by judegmental heuristics varies with factors such as knowledge, overall attitude towards the asset class, risk appetite and experience from previous investments.We have observed that investors' perception of the attractiveness of an investment can be distorted by altering the information presented to the investor. However, our findings show that this tendency decreases with an increased level of knowledge, experience and risk appetite..

This study examines work relations on a real estate agency. My interest is to examine how real estate agents apprehend their work relations, and how a recession can affect these relations. Previous research shows that the occurrence of competition in groups decreases the motivation to cooperate. A different research illustrates that reward interdependence is important to performance, and that task interdependence drives observed cooperative behavior. The study contained six interviews with real estate agents working on commission.

The fashion industry is a line of business which is characterised by tough competition. Often the consumer target groups exposed to advertisements identify them as attempts by the fashion industry to persuade them. When this happens, the consumer disregards the information due to selective attention. Faced with these conditions, companies need to find new, creative ways to market their product lines. This essay is about Public Relations, in particular Public Relations that appear in editorial spaces.

Previous studies have shown that there is a relationship between voluntary disclosure and analysts' forecast accuracy. However, there has been no research conducted specifically on bridges. Bridges contain information on how components such as price, volume, foreign exchange rates and acquisitions have impacted the financial performance between two periods. The main purpose of this thesis is to investigate the usage of bridges in quarterly financial information of companies listed on Nasdaq Stockholm. We provide a descriptive mapping of bridges and find that 30 out of 268 companies are presenting bridges as a part of their voluntary disclosures, with large firms being the most frequent users.

I början av 2000-talet avslöjades flera stora redovisningsskandaler i USA. Stora amerikanskaföretag som Enron och Worldcom lyckades genom svekfull redovisning vilseleda marknadenatt tro att deras finansiella ställning var avsevärt bättre än vad det visade sig vara. Enronförsökte t.ex. gömma stora skulder genom att inte ta upp dem i balansräkningen, dettaarrangerades av Enrons finanschef med samtycke från revisorerna och bolagets styrelse. Närskandalen avslöjades och Enron tvingades ta med de korrekta siffrorna i balansräkningen blevkonsekvensen att företaget fick begära konkurs.

The Swedish household?s savings has increased the last couple of years, according to Statistiska centralbyrån. But the amount of households that trades on the stock market has decreased from the year 2012 to 2013. The diminished interest in stock trading carries a risk by leading to a smaller yield for the private savers, and also effect the business development and the economic growth. High brokerage fees will aggravate the ability to attract venture capital.

Introduction: For the adolescent to be diagnosed with cancer could be turbulent and life may end up in tatters. A cancer diagnose affects the adolescents' relationships with parents, friends and new acquaintances. For teens that are affected by cancer, losing peer relations are a great fear and to maintain friendship can be one of several challenges during this period.Purpose: The purpose of the study is to describe adolescents' experiences of peer relations after being diagnosed with cancer.Method: Qualitative interviews with four adolescents were conducted and collected data were analyzed using a qualitative content analysis.Findings: The result shows that peer relations got affected in both positive and negative ways. This is reported in three categories; ?Losing friends?, ?Friends matter? and ?Changed friendship?.

The aim of this Master thesis is to make a survey of the public library staff-relations at work and discuss relationship marketing as it applies to public libraries. Relationship marketing involves the establishment, maintenance and development of users and other library-related relationships, including the relations among the library staff itself. Good relations among the library staff is a necessary condition for good relations with others. The focus of relationship marketing is at the user?s needs, wants and demands instead of the library collections and services.

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

Recent research in classrooms has often had its focus on the pupil, the individual, and not on the different groups of students that exist. In a classroom there are normally several different groupings, each one having its own personal attitude towards the current lesson. If there had been more research we would find it easier to understand why pupils sometimes behave the way they do.The purpose of this essay is to analyze how pupils` social relations create groupings. Furthermore I intend to investigate how and why pupils show their belonging to a certain group.The two questions of the essay are:1. How pupils? social relations appear in a classroom?2.