A multivariate cross-sectional model is used in this thesis to proxy for expected earnings and to estimate return on equity for 214 companies over the period 2009-2013, using Swedish data. The model, which has never been tested on Swedish data before, is first confirmed to function as a forecasting model for expected return. Furthermore, the model is evaluated through a comparison with two univariate models based on the assumption that return on equity follows a mean reversion process. Forecast accuracy is calculated as the difference of estimated returns and actual returns. The results show that the univariate models' forecasts are superior to the multivariate model's..

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

The concept of the dynamic region has become a more prospering thought in the era of globalisation. This concerns in particular, cross border regions ? well-integrated territorial regions crossing more than one nation. In this paper I examine the development from a critical perspective and I map the democratic pitfalls of new territorial political constructions across national borders. The empirical analysis is a case report taken from the Öresund region, a cross border region between Sweden and Denmark.

Flooding events are no longer rare, floods occur all over the world. Accordingly, it is vital for the society and different authorities to work with flood mapping. To meet the goal of Uppsala kommun to map the risks of floods in Uppsala län, a map of the different areas around Funboån which are inside the area of risk for flooding have been developed.In the work, cross sections and the water flow have been measured. Moreover, an echo-sounding have been carried out in Funboån to map the bottom topography. From the bottom map and laser scanned data covering the study area, a terrain model was created.

The purpose of this essay is to illustrate how the position of power / exercise of power are perceived in today's schools from the teacher's perspective. I have examined how students' freedom and democracy education interpreted in real life, and how this affects both teacher and student learning approaches. I would also highlight the need to set standards for children's psychological development related to the consequences will be. I have chosen to perform a qualitative research through individual interviews with five participating teachers from different experiences in different type of school. I have used the hermeneutic method of analysis to analyze the material.

The degree project was made forZetterbergs Industri AB. The company is market leading in Europe in the heavyvehicle industry, designing and building body systems for trucks.In their line of products is the hook lift called Livab, a flexible and uniqueproduct. The hook lift is often demanded by customers because its special ability tobe able to operate in situations with low roof clearance. The main operation principleof the hook lift can be described as a truck stand, laid down.There are two main versions of the hook lift Livab, AL 26 and AL 32. These are ofdifferent load capacity, 17 and 25 metric tons of gross weight respectively.

The Results of this thesis was the creation of two designed house variants with a module toall the apartments. In addition till the first module there are three other modules ofapartments that can be put in the houses if it so needs. The house are volume prefabricatedand are placed on site in a way that it create an enclosure of the area which faces against thenature and car parks also lies hidden behind these houses.For the actual structure, a cross beam was created to carry the floor above and it is supportby all four walls. The structure between the first and the second floor has no "syll" butinstead there are two differently alternative to linking the floors in order so that it will notmove. The reason with this solution was that there will not be any subsidence when theforces from above are pressed down ward.

Det finns många olika motiv för företag att sponsra kultur men kulturinstitutioner har dåligt utvecklade erbjudandestrategier för att framhäva hur företag gagnas av samarbetet. Mellanhänder med nisch mot kultursponsring kan etableras för att marknadsföra kulturinstitutioner mot potentiella sponsorer. En ändrad lagstiftning tycks öka intresset för företag att sponsra kultur. För att maximera nyttan av sponsringssamarbetet krävs en utvecklad sponsringsrelation som är ömsesidigt värdeskapande och där parterna uppfyller alla nivåer av kunskapsutbyte. Relationerna inom kultursponsring påverkas mer av kulturinstitutioners storlek än av företags..

The aim of this study was to explore how six men who run a micro-enterprisewith a maximum of 10 employees handle the balance between work and otherlife. Qualitative approach with semi-structured interviews was conducted and thesample consisted of six men with micro-enterprises of varying ages. The themesused in the interviews were boundless work, roles, boundaries strategies anddemand / control - social support. The results showed that micro- entrepreneursdo not experience any major imbalance between work and other life. The studyrevealed that the division of roles in the home of the elderly respondents was ofthe classical gender character that woman took great responsibility in the home.Among the younger respondents the unpaid work at home was equal divided.Social support was perceived highly by all respondents, and they alsoexperienced a high level of control over the requirements of the job.

A zoonosis is a disease or infection that is naturally transmitted between vertebrate animals and humans. The majority of infectious diseases that affect humans are zoonoses. Environments where wild animals, domestic animals and humans live in close proximity with no or small boundaries in the ecological system favor the transmission of diseases between animals and humans. The above described situation is more common in low income countries, where humans and animals live in high density and zoonoses are generally more common. The study was conducted in Cambodia.

This Master?s thesis examines different retrieval strategies used in cross-language information retrieval (CLIR). The aim was to investigate if there were any differences between baseline queries and translated queries in retrieval effectiveness; how the retrieval effectiveness was affected by query structuring and if the results differed between different languages. The languages used in this study were Swedish, English and Finnish. 30 topics from the TrecUta collection were translated into Swedish and Finnish.

Guazuigua is a small village in Bolivia, which has had too small water resources, especially for irrigation. A project started after some studies were made, to create a canal to provide the village with water from a nearby town. To make the canal work it had to cross a dried out river. There have been several attempts to cross these dried out rivers, but with poor results. The purpose of the report is to provide a solution for this problem.

Vi strävar alltid efter att förstå det som sker i den värld vi lever i. Till vår hjälp har vi olika referenser och kunskaper som vi har lärt oss under våra liv. Dessa referenser och kunskaper förenklar och förklarar våra upplevelser och sätter in dem i ett sammanhang. Utan detta sammanhang blir enskilda händelser omöjliga att förstå och vi tvingas navigera oss fram med förbundna ögon. Kultur är ett av de verktyg vi människor använder för att förklara den verklighet vi lever i.

The aim of this study is to point out variations of practices in the relationship between professionals of service occupations and their clients. The material consists of four openly conducted thematic interviews with male professionals who work in the environment of their clients' homes.The main theoretical approach of this analysisis undertaken with ethnicity in mind.The practices identified aim to throw light on the boundaries between the differing cultures of professionals and their clients.The analytical termsboundary reduction and boundary maintenanceare used in this research.The two-stage analysis points out different practicesused, in chronological order, during contact between professionals and their clients. This is followed by a statement of the themes which connect, primarily fromthe professional perspective. The results indicate an intimate connection between intercultural and transcultural aspects through the use of cultural transparancy, which is a strategy connecting different roles, aswell as use of loophole tacticsthat afford the possibility of definingspace, place and relationship.It's illustrated how the professionals operate from "within the structures and worldview" of the client, and this analysis also reveals a glimpse of the potential for cultural changein the meeting between different cultures..

I denna uppsats behandlas ett nytt sätt att beräkna korrelationen mellan olika tillgångar. Me­toden, tvärsnittskorrelationen, har framarbetats av Bruno Solnik och Jacques Roulet som be­skriver den i artikeln Dispersion as Cross-sectional Correlation. Vårt syfte är att med hjälp av detta nya sätt beräkna korrelationen över en tio års period på den svenska aktiemarknaden och se om vi kan hitta tendenser i korrelationens utveckling. Korrelationens tendens har tolkats genom trendlinjer och determinationskoefficienter. De re­sultat vi får fram tyder på en ökning i korrelationsnivå inom de flesta av våra observerade sektorer på den svenska aktiemarknaden..