Historiskt sett har oftast den avkastning som en kapitalförvaltare genererat varit av intresse. Risken som förknippats med den aktuella investeringen har ofta kommit i skymundan. I början på 1990-talet inträffade ett antal olika finansiella kriser och detta medförde att riskmedvetenheten ökade. Nu var inte enbart den erhållna avkastningen intressant. Även den risk som förknippades med investeringen var av stor vikt.

Background: In our case study we have been studying a company that during the last seven years have tried to implement the control system Balanced Scorecard. They have during this period made three attempts. According to Kaplan and Norton, the creators of Balanced Scorecard, it should take about 16 weeks to implement a Balanced Scorecard. Purpose: Our purpose is to investigate which factors that influence the possibility to implement Balanced Scorecard. Method: We have conducted a case study where we have studied implementation at three levels in a company.

Forestry is increasing on an industrial scale where collection of logging residues takes a greater part. This has resulted in more machinery and heavy machinery driving in the clear felled area, this increases the risk of soil damage that will occur in the form of soil compacting and rutting in the clearings. This affecting on the nature in a negative way and especially in rivers and lakes that are affected by siltation and acidification leading to increased levels of heavy metals and methyl mercury. The purpose of this study was to investigate why there is damage to the ground when working with the slash in forest management from the forest officer point of view. A self-designed questionnaire was used and 45 questionnaires were sent out to various companies all over Sweden.

The Swedish social insurance agency provides financial support for families and children, but also for people with work injury, illness and at old age. During 2012 they saw the amount of notifications of insurance increasing in Sweden, which is a development that cost our society a great deal of money. With the aim to pursue a sustainable development I have therefore devoted this project to wellness and stress management within preschool.The employees of preschool are often dealing with a lot of stress, due to the big groups of children that causes high noise and sound levels. The high noise and sound levels is a contributor to stress which additionally can damage the health and cause impaired hearing loss. About half of the people around their forties until the age of retirement have difficulties understanding speech in large groups.The purpose of this project has been to investigate the causes of negative stress for my target group, women between 30-60 years old who works in preschool.

The purpose of this study was to investigate the results obtained from scientific articles concerning research into group rehabilitation for people over 65 years with hearing problems. The interest arose then group rehabilitation was unusual in the audiologists work, even though previous research showed these positive effects. With a group rehabilitation, the participants can easier accept theire hearing loss and hearing aid, compaired with an individual rehabilitation. The method used was a literature study. PubMed and PsycINFO databases were used in the search for literature.

Horses are herbivores that spend almost all day grazing. While grazing they are infected by different endoparasites through ingestion of infective eggs or larvae on pasture. The most significant equine endoparasites in Sweden are the equine roundworm Parascaris equorum, small (Cyathostominae) and large strongyles (Strongylus spp), the tapeworm Anoplocephala perfoliata and the pinworm Oxyuris equi. For many years have horses been dewormed on regularly basis, which has resulted in the development of resistance to many anthelmintic classes. Because of the problems with resistance it is since 2007 necessary to have a prescription on anthelmintics and faecal sampling is also recommended.

Dimensional stability is an important aspect of fuel mechanical design and licensing of new fuel designs for nuclear power plants. Dimensional changes within the reactor can affect the safety margins against overheating of the cladding and the pellets, therefore it is crucial that the dimensional changes are kept to a minimum.The profits per produced kiloWatt hour continue to decrease for the Swedish nuclear power plants. Some reactors are even operated with a calculated loss. To reduce fuel costs and thereby improve the profit some reactors are operated with higher uranium enrichment, so that the assemblies can reach a higher average burnup. This increases the neutron fluence to the pellets, cladding an spacers.

Low stumps represent on their own up to 80% of the dead wood remaining on clear cuts and therefore supply suitable habitat for saproxylic insects i.e. insects depending on dead wood for their survival. Recent stump harvesting activities threaten this substrate of ecological importance and increase the anthropogenic negative impacts on these species. Because of technical and environmental reasons (nutrient leakage, erosion) guidelines for stump harvesting recommend to retain stumps standing in wet parts of clear cuts. However, stumps in wet positions might not be a satisfactory substrate for saproxylic insects and therefore might not be as much used as stumps in dry positions.

This study investigated the effects of rubber alley flooring on cow locomotion, claw and leg health, production, cleanliness, grooming behaviour and cow exclusion rate in a free stall herd. The study was conducted in a new dairy house with a rotary milking system, with a matched group of cows on traditional scraped concrete alleys used for comparison. All claws were trimmed and lesions recorded at the beginning and end of the 4-month study. Locomotion, claw and leg health, behaviour and hygiene were observed and scored at regular intervals during the study. The results showed that cows on rubber alley floors displayed significantly (p.

Titel: Outsourcing av ekonomifunktionenÄmne: FöretagsekonomiFörfattare: Emelie Andersson och Johanna CarlssonHandledare: Thomas Karlsson Bakgrund: Begreppet outsourcing föddes utifrån erfarenheterna som uppkom under IT-eran. Bakgrunden till outsourcing är att företag insåg fördelen med att använda sig av externa specialister inom de områden som företagen inte själva hade kompetenser och resurser inom. Ekonomifunktionen ses inte som en kärnfunktion som behöver skötas i företaget, utan den kan läggas ut på ett annat företag.Syfte: Syftet med denna uppsats är att undersöka varför företag väljer att outsourca hela eller delar av ekonomifunktionen samt hur det är möjligt att fortfarande ha kontroll över företagets ekonomifunktion och verksamhet.Metod: Vi har analyserat vilka orsaker som ligger bakom varför företag väljer att outsourca eller insourca hela eller delar av ekonomifunktionen genom att genomföra en kvalitativ studie. I studien har vi intervjuat fem representanter från fem olika företag inom olika branscher.Slutsatser: Företag outsourcar eller insourcar främst för att få tillgång till specifik kompetens som saknas i företaget. En annan orsak som framkommit i undersökningen är att företag väljer att lägga ut hela eller delar av ekonomifunktionen för att få loss tid till annat.

The present study concerns a concept development of a product idea that Bengt Magnuson, associate professor, had when a heavy storm caused a widespread power failure of long duration. With a basic power-producing unit one should be able to get through a power loss. The product could also be useful for other tasks if different modules are connected, e g grass mower or snow-blower.According to the product idea the basic unit will be able to produce electric power enough for a fridge, freezer, TV, and a few electric lamps. Normally the basic unit can be used e g as a mower, when such a module is attached. An increased number of tasks would make the contraption useful and tempting for those who do not own an electrical power set in reserve.

Syfte: Syftet med denna systematiska ?versiktsartikel ?r att unders?ka det vetenskapliga underlaget om precisionsnutrition har en st?rre effekt p? viktnedg?ng j?mf?rt med standardiserade kostr?d vid ?vervikt och obesitas hos vuxna personer. Metod: En litteraturs?kning utf?rdes och inkluderade randomiserade kontrollerade humanstudier som unders?kte viktf?r?ndringar med hj?lp av precisionsnutrition. Inklusionskriterierna omfattade vuxna ?ver 18 ?r med ett BMI ?ver 25. Datainsamlingen utf?rdes genom s?kningar p? PubMed och Scopus med specificerade s?kord och filter.

AbstractTitel: Diskriminering och rekrytering - En studie om rekryteringsföretagens legitimitetsbalansering.Författare: Marlene NordlanderHandledare: Bengt-Åke GustafssonKurs: Sociologi 41-60 poäng, ht 2006, Växjö Universitet.Invandrare har det svårt att finna arbete på den svenska arbetsmarknaden. Det finns dock sektorer på den svenska arbetsmarknaden där invandrare är överrepresenterade; en av dessa sektorer är bemanningsbranschen (Andersson & Wadensjö, 2004:231). Jag fann det därför intressant att undersöka hur rekryteringsföretag hanterar diskrimineringsproblematiken och om sättet de väljer att hantera problemet påverkar legitimiteten, vilket också är studiens syfte. Uppsatsens huvudsakliga frågeställning lyder: Hur hanterar rekryteringsföretag diskrimineringsproblemet och hur påverkar detta rekryteringsföretagens legitimitetssträvan?Undersökningen har genomförts med kvalitativ metod där intervjuer har stått för den största delen av informationsinhämtningen.

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

Timber floating operations in Scandinavia during the 19th and 20th centuries has contributed to severe negative impacts on riverine ecosystems. Increase in water velocity and lack of stream bed heterogeneity as a result of stream channelization lead to increased bed load transport. Since availability and recruitment of new suitable spawning substrate in Scandinavian watercourses is sparse, spawning habitats for salmonids has become a scarce commodity. Lately, increasingly more attention has been given to the recreation and improvement of brown trout (Salmo trutta) spawning habitats in restoration projects. While much of the research on spawning habitat has been focused on evaluation of the influence that the constructed spawning grounds have on fish populations, few studies have been conducted to evaluate the persistence of these constructions over time. I evaluate erosion of constructed spawning beds as an effect of sediment transport attributable to water discharge.