Background: Mutual funds have become an important part of the Swedish deposit market. Savings in mutual funds add up to almost 20 percent of the households'assets. When the pension reform is carried out all employees are going to have savings both in mutual and bond funds. But only if the fund overperforms the market it is worth investing. Purpose: The purpose of this study is to explore if Swedish mutual funds have generated higher returns than market portfolio in the late nineties.

Vårt syfte med uppsatsen var att ta reda på om KASAM-begreppet, trots att det har några år på nacken, fortfarande ses som betydelsefullt. Vi utgick från personalens perspektiv gällande KASAM's betydelse för barn 0-12 år, placerade på institution eller med någon form av insats från öppenvården. Genom kvalitativa intervjuer tog vi del av personalens erfarenheter av KASAM's betydelse för barnen, hur de arbetar och om de metoder de använder sig av , ger möjlighet att skapa en känsla av sammanhang för barnen. Vid tolkningen av vårt intervjumaterial utgick vi från tre teman baserade på våra frågeställningar. Det som framkom av materialet var att KASAM har stor betydelse för barnens välbefinnande.

The aim: To examinate depressive symptoms among heart failure patients. Another aim was to examinate the differences in depressive symptoms between gender and between heart failure patients and the population. METHOD: The self-assassment formula MADRS was answered by twenty patients with heart failure at the University hospital in Uppsala. MAIN RESULT: Among the participants 31,3 % showed diffrent levels of depressive symptoms. Mild depression was more common in women.

There is no commonly accepted definition of a business method. It ought to consist of a method or a process of doing business. Business methods constitutes a broad category of patents, it is hard to tell exactly what can be interpreted in to the term. Most of the world's legal systems have made an exception from patentability for business methods. In the USA the exception was abolished in a case 1998.

During the last decade working with competence has emerged as a more strategically important area. Today the human resources in a company are considered a competitive advance and the HR-units play a significant role when it comes to HR-management. Different motives for investing in strategies that promote competence development and learning also exist. The purpose of this paper was to examine how the process of competence development was managed at a large global company. The empirical material consisted of four persons who were interviewed and the analysis of the material was inspired by grounded theory.From the analysis four major themes or core factors emerged as central to the interviewed persons' understanding of the competence development process; solid preparatory work in relation to competence development, communication, awareness of responsibilities and finally the taking action and evaluation of the action.

The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.

Personlighet och dess betydelse fo?r beteende har under la?ng tid varit ett lika aktuellt som va?lunderso?kt forskningsomra?de. Denna studie syftar underso?ka sambandet mellan personlighetsdrag enligt Five Factor Model och musikpreferenser i en svensk population. Resultaten fo?rva?ntas ligga i linje med tidigare studiers, vilka funnit vissa positiva samband bl.

Taiwan's recent democratization seem to have rallied a wider support of the notion of a national identity amongst its citizens which in the year 2000 led to the election of the pro-independence party DPP and President Chen Shui-bian. Meanwhile, China insists on the "one country, two systems" formula, regarding Taiwan as merely a Chinese province, and continues to fight any Taiwanese initiative towards sovereignty. Through a narrative perspective, this essay analyzes the self-conscious national identity-building quest embarked upon by DPP and President Chen Shui-bian. The analysis consists of three parts. Firstly, a text-analysis of President Chen Shui-bian's speeches is conducted to examine in what way he enforces and legitimizes the identity-building-process through narratives.

Studiens syfte a?r att underso?ka huruvida det finns skriftspra?kliga skillnader mellan texter skrivna inom ramen fo?r det nationella provet och texter fo?rfattade under annan skoltid. Fra?gesta?llningarna har varit: Vilka spra?kliga skillnader ga?r att se i ja?mfo?relse av elevers texter fra?n nationella provet och lektionstexter pa? tre spra?kliga niva?er (o?vergripande niva?, menings- och ordniva?). Materialet besta?r av 38 elevtexter varav 20 uppsatser a?r fra?n nationella provet ht-11 i svenska 1 och 18 debattartiklar som 18 av dessa 20 elever skrivit i samma kurs.

Throughout this thesis three main factors have been identified that can be out of significance for transfer pricing in multinational companies if the proposal for Home State Taxation is adopted. These factors are rules for calculation of the tax base, rules for dividing costs over periods and the tax rate. The formula for sharing profits will also become a factor that can have an impact on the European companies'incentives for transfer pricing interacting with above-mentioned factors. The effects of transfer pricing aiming at reducing the total amount of the taxation burden for a group of companies will be strongly reduced in the future if the proposal is adopted. Incentives for transfer pricing will loose importance, though not disappear altogether.

Diagnosis means detection and isolation of faults. A model based diagnosis system is built on a mathematical model of the system. The difficulty when constructing the diagnosis system depends om how the model is formulated. In this report, a method is described that rewrites the model on such a form that the construction of the diagnosis algoritm is easy. The model is transformed by two state space transformations and the result will be a system on state space form where one part of the system becomes easy to supervise.

Det finns idag diverse datorprogram som använder sig av olika typer av datoralgoritmer för att ta fram noter i sång som t.ex. ScoreCloud och Magic Stave. Dock är det inte trivialt för sådana program att approximera tonhöjden i sång. Syftet med denna uppsats är att ta reda på vad som är skillnaden mellan tonhöjden som människor uppfattar och frekvensnivån som räknas ut av datoralgoritmer.För att undersöka detta skapade vi ett program för att kunna utföra ett lyssnartest. Testpersonerna fick lyssna på ett utdrag av sången från låten Tom?s Diner av Suzanne Vega.

With this paper we intend to investigate what kind of benefits there are by adding commodity futures to a well-diversified portfolio. Since the last fifteen years the commodity speculation has grown tremendously, which partially can be explained by that commodities exposes the investor to certain factors other than an investment in equities. According to our calculations the commodity futures have outperformed stocks during our research period, which partially could be explained by the increasing demand of physical commodities in developing countries e.g. India & China (Akey, 2005). By constructing different portfolios consisting of equities and corporate bonds we could investigate whether our portfolios will benefit from commodity futures and how this will vary over different levels of risk.

This report covers the thesis done by mechanical engineering at the engineering program at the University of Halmstad. Student Work Development of packaging in the food industry includes 15 credits and has performed over 20 weeks in spring 2009. The thesis work is a compulsory part of education and aimed at the student must apply the knowledge it has given during training in a project related to reality. Student work has been carried out in cooperation with Hanson & Möhringen AB and the project's main objective was to develop an environmentally friendly packaging to their brand Falk Salt. When salt is one of the world's cheapest commodity was packing all the costs have to be as low as possible.

There are many different forms of financing for small businesses and two common financing options mentioned in the study, bank loans and Venture Capital.Venture Capital is a form of risk capital financing, investing in unlisted stock market. The feature of the arrangement is that those people are trying to find companies that can offer unique, attractive and in demand products on a strong growing market. Since VC-firms are taking a big risk in cooperation with the investment, the VC-company strong demands while assessments are made on the company will generate a return in the future.Bank loans are the most common form of financing for companies in the market. Requirements and assessment under the law is hard especially for small businesses because financing entails high risks. Banks require that the liquidity management in the enterprise should be stable because the bank's main objective is to repayment of debt and the interest payable on the capital.The purpose of this study is to examine the requirements and assessments VC-firms and banks make use of the financing of small businesses. .