Nearly half of the worlds population is individuals under the age of eighteen. The UN Convention on the Rights of the Child state in its first article that a child is ?every human being below the age of 18 years?. Our aim and purpose with this essay is to problemize this broad definition. Our hypothesis is that the definition brought by the UN Convention on the Rights of the Child is too wide and therefore brings difficulties when children of different ages beneath eighteen should and shall be treated the same.

The number of elderly people has been steadily rising in Sweden for a long time and as a proportion of the population, the increase has been even greater. The population structure in the country means that in the not too distant future, there will be a sharp rise in demand for care and elderly accommodation.A tighter credit market as a consequence of new rules and regulations with a stricter capital and liquidity requirements combined with market turbulence, has made financing property developement more difficult and more expensive which has resulted in many companies using alternative sources of finance.DEmand for safe investments with low risk is high as the market is volatile and banks, pension funds, fund management and life insurance companies are looking for investments outside the stock market that can deliver a safe return in the longer term. There has also been a debate about whether institutional investors as the AP pension funds really should own properties directly.As properties for care and elderly accommodation are definable assets with predictable payment flows, long leases and often a local authority as tenant that would not risk cancelling payments, these would be highly appropriate for securitisation, i.e. to issue bonds or other tradable securities based on the cash flows from the assets.In other words, the securitisation of rent flows would offer the opportunity to create an attractive investment product of the type being demanded, well suited to institutional investor requirements, while at the same time, it can provide an attractive financing opportunity to meet the need for more care and elderly accommodation..

Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

Stränder och strandnära områden utgör i många avseenden en värdefull miljö som i Sverige skyddas tack vare vår strandskyddslagstiftning. Strandskyddslagstiftningen är en naturvårdsföreskrift som syftar till att trygga allmänhetens tillgång till stränder och bevara goda livsvillkor för växt- och djurlivet. Skyddet är generellt, dvs gäller alla stränder i Sverige och innebär bl a ett förbud mot uppförande av ny bebyggelse. Fastighetsbildning inom strandskyddat område utgör en åtgärd där hänsyn måste tas till strandskyddsbestämmelserna. Åtgärden kräver en bedömning där förrättningslantmätaren, efter vederbörligt samråd med kommunen eller länsstyrelsen, avgör om strandskyddets syfte motverkas eller inte.

This degree project is an investigation of solar cells and their ability to deliver electric power as well as reducing the need for cooling. The main object of interest is a BASE-X shelter. The shelter is purchased by the Swedish Defence Materiel Administration, FMV to be used for command and camp in the new force called Nordic Battlegroup, NBG. The demand on the equipment is firstly that it should have a small weight to be easy to transport and handle and secondly to be easy to bring up fast. Therefore the choice of solar cell technology fell on thin film cells.

The aim of the following paper has been to test the democratic peace theory through applying it on the conflict between Russia and Georgia in 2008.  This to either falsify the theory or come to the conclusion that the states? democracy was not satisfactory in regards to the definition of liberal democracy. The questions asked are: Was Russia and Georgia democratic states? Is democracy a protection from war? And which aspects of the liberal democratic theory, if any, were not satisfactory in either of the countries? The results show that the democratic peace theory is valid in this case and that neither one of the states were democratic.

This study analyzes 66 Swedish actively managed mutual funds investing in the Swedish stock market during the period 2005-2014. The purpose is through pooled data regressions analyze the relationship between both the mutual fund?s annual fee and risk-adjusted return to the fund?s characteristics. The characteristics of the study are the size of the fund's assets, age, if the fund is bank managed or not, Tracking Error, and standard deviation of return.By using the performance measures of CAPM, Fama and French 3-factor model, and Carhart?s 4-factor model monthly risk-adjusted returns are created for all funds over the period.

Beef cattle wintering outdoors should be provided a shelter, e.g. a type of barn or corresponding. This type of production requires appropriate soil types and secured animal welfare. For example, a clean and dry resting place needs to be provided to the animals. To receive an exemption for buildings the farmer has to have something equivalent that provides an adequate shelter.

This thesis aimed to, with the help of a case study, investigate and discuss state responsibility towards climate refugees. The state of Tuvalu was selected because of their vulnerability as a low-lying island state. This was fulfilled by on-site study how the state Tuvalu acted to climate threats, determine if the future migrants from Tuvalu can be counted as climate refugees and find out if they are by that definition included by the UN Refugee Convention. The result indicated that the state of Tuvalu is adapting to climate threats, that in the future the population can be seen as climate refugees, if they are forced from their homes due to climate change, and that they, despite that definition, can not be included by the UN Refugee Convention. The study also indicates a need for greater international protection of climate refugees by, for example, an expansion of the UN Refugee Convention so that these vulnerable people do not fall into oblivion due to a question of definition..

This study analyzes 66 Swedish actively managed mutual funds investing in the Swedish stock market during the period 2005-2014. The purpose is through pooled data regressions analyze the relationship between both the mutual fund?s annual fee and risk-adjusted return to the fund?s characteristics. The characteristics of the study are the size of the fund's assets, age, if the fund is bank managed or not, Tracking Error, and standard deviation of return.By using the performance measures of CAPM, Fama and French 3-factor model, and Carhart?s 4-factor model monthly risk-adjusted returns are created for all funds over the period.

Abstract  Title: High-Risk Funds vs. Mutual- Index FundsA study of macro -variables influence on different funds choice Level: Final assignment for Bachelor Degree in Business Administration Author: Moses Yokie & Bo Lemar Supervisor: Ogi Chun & Cheick Wagué Date: 2011-05-25 Aim: The purpose with this thesis is to compare two different types of mutual-index fond and a high-risk fund in relation to the macro variables. The purpose also includes an investigation about if an investor will receives a higher return on high-risk fund than on mutual-index fund in a 10 years period.Method: A quantitative method has been use in this study, where the information has been received from Morningstar. Microsoft Excel has been used to process the collected data in order to calculate the expected return and the risk measures. The result is presented in graphs and tables on the empirical capital, in order to analyse and compare it with the theories and the selected macro- variables to see if there will be any correlation. Conclusion: This research shows that there is no possibility that the macro-variable factors can benefit an investment on high-risk fund or on mutual-index fund in the short run.

Scania är ett tillverkningsföretag inom nyttofordonsbranschen och det senaste året har vindarna blåst kring Scania. Diskussionerna har rört sig runt huruvida de ska bli uppköpta eller inte av den tyska konkurrenten MAN som verkar inom samma bransch eller om Scania ska köpa upp MAN istället. MAN är tillsammans med Volkswagen och Investor Scanias huvudägare. Just nu verkar det vara Investor med familjen Wallenberg bakom sig är dem som bromsar affären. Scania har varit utsatt för uppköpsförsök tidigare, två gånger har Volvo varit den andra parten och nu är det som sagt MAN.

The lake Spexhultasjön is a moderate humic mesotrophic lake that is not acidified. The fish fauna was investigated by using a standard method for sampling freshwater fish with multi mesh gill nets. The fish fauna was diverse with perch, pike, tench, common whitefish, and roach. Perch and roach dominated. There were few pikes.

Background Research concerning footing and its contribution to injuries has been conducted primarily in racing Thoroughbreds. Studies in UK and Japan indicate that some specific factors could be responsible for an increase in performance-associated injuries. Researchers in Sweden have performed studies on Standardbred trotters. More research is needed to be done on equestrian sports since requirements on footing are not exactly the same in riding and trotting horses. The lack of scientific evidence on the construction of equestrian surfaces has lead to anecdotal validation of designs.

In the constitution of Sweden everyone has the right of common access in the nature. Toprotect these rights, as well as the nature, in areas close to shores the environmental law ofSweden (miljöbalken) protects areas within 100 meters from the waterline. Due to amendmentin this law, Swedish municipalities have to present countryside development areas close toshores. Within these areas, which are to be displayed in the municipality?s comprehensiveplan, it will be possible to get exemptions from the protection if the planned measure willbenefit the development of the region.