This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.

The increasing public concern regarding the government?s priorities in spending public resources puts pressure on public organisations to address quality issues in their practice. In United Kingdom both BRTF (Better Regulation Task Force) (BIS, 2005b) and the Hampton report (BIS, 2005a) highlighted management and quality problems in public organisations in UK. These reports revealed obstacles within institutions? intent to offer recommendations and appropriate solutions for agencies working with legal enforcement and control.

There are various investments to suit different investors, what affects the investor is the risk he/she takes with the investment and also the awareness  the investor has. According to different theories a higher risk gives even a higher yield to compensate for the extra risk the investor takes.In this paper, we discuss and compare two different forms of savings, Swedish closed-end funds and Swedish mutual funds to examine what alternative that generates highest returns in relation to the risk.To help, we use different evaluation measures that adjusts the different investments risk so that you can compare how well the investments have performed regardless of the risk they have. This will give us an answer about what investment form that have performed the best between 2002.01.01-20010.12.31. Five Sweden mutual funds and five closed-end funds have been selected to participate in the survey.To evaluate this, it is primarily quantitative data, analyzed in the evaluation measures. The results obtained in the survey show that Swedish closed-end funds have performed far better during the selected time period.

This study has focused on testing the following two hypotheses:? Pest resistant plants have higher levels and/or several different kinds of secondary metabolites. ? Induced defensive systems in resistant plants are activated more rapidly than those of susceptible plants. As a background for the test of the hypotheses a short literature study was performed concerning plant defensive mechanisms in Arabidopsis thaliana.

Physical activity is required for a good health and science shows a clear connection between exercise and a lower risk for disease. Still, the physical activity among the population is far from good. It is the individuals own responsibility to exercise, but the society also has a responsibility to give opportunities to exercise for the population. The aim with the study was to investigate what motivated the group of physical active people to use the Central hospital in Kristianstad?s health program.

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

Sahlgrenska Academy at University of Gothenburg Department of Internal Medicine and Clinical NutritionAbstractTitle: Alpha-linolenic acid from flaxseed oil and effects on blood pressure ? A systematic reviewAuthor: Christine Hårdfelt och Liduina van SitterenSupervisor: Helen LindqvistExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: April 9th, 2014Background: High blood pressure is strongly associated with an increased risk of developing cardiovascular disease, particularly stroke. ALA-fatty acids have previously been associated with decreased blood pressure. Flaxseed oil is very rich in these fatty acids and has also been highlighted as an affordable and sustainable source.Objective: To investigate whether ALA-fatty acids from flaxseed oil may affect blood pressure in people with high risk for cardiovascular disease.Search strategy: Two searches in PubMed and Scopus were performed. The sample was specified by using specific keywords.Selection criteria: The criteria for inclusion of studies required that flaxseed oil was compared with a control and that blood pressure was measured as an endpoint.

AbstractCities are once again becoming the locus of economic, social and political processes. The effect of these processes on the city is two-fold: one one hand they threaten to fragment and dislocate the city and the actors within them, on the other hand they give actors within cities new opportunities to react and mobilize resources towards different strategies of integration. The latter gives rise to what Patrick Le Galès calls the collective actor-city. The aim of this thesis is to explore the notion of the city as a collective actor in a swedish context by utilizing Le Galès theory of european cities as collective actors in an abductive case study on the city of Malmoe. By utilizing Le Galès five dimensions that make up a collective actor I analyze interviews conducted with city officals aswell as documents produced from the city wide plan of action Welfare for everybody.

Nowadays the world of football has become more commercial than before. As a result of this the clubs' financial status is getting more and more important. Therefore the UEFA has given the national federations a specific task to make sure that the clubs from each country follow certain standards of maintaining the football credibility. The Swedish federation has decided that the Swedish clubs must follow the so-called ?elitlicensen?.

Working as a veterinary nurse includes advising animal owners, helping them to make discisions through well-based facts and experience. Preemptive spaying of the healthy bitch brings many advantages and disadvantages. It leads to cessation of gonadal hormone production, and how the exact extent the surgery affects the dog is not yet fully understood. The sex hormones mainly control the reproductive system, but receptors of these hormones are found in many tissues of the body, and have complex relationships with other hormone systems. Spaying decreases the metabolism although the bitch gets an increased appetite, which enhance the risk of obesity, unless the owner restricts food intake.

The aim of this report is to investigate, on the basis of two consult agencies perspectives, what the possibilities and obstacles are to integrate the work with antagonistic and accident related risks. The report is based on two consult agencies where each agency´s work procedure is represented by a risk management method. The work with accident related and antagonistic risks is analysed and evaluated compared to four different components. The components are risk management process (IEC´s and FEMA´s model), driving forces, education and competence, and resources to control risk management with COSO?´s ERM framework.

Various electromagnetic (EM) treatments has been investigated for their potential in improving crop productivity over the past century. There is today an increasing amount of scientists advocating EM treatments as an organically compatible method for improving plant growth and yield. However, failure to produce repeatable effects and defining causal mechanisms has made it a study of much controversy and debate. The subject requires indepth interdisciplinary knowledge, making it inaccessible for the majority of biologists, horticulturists and growers. In this combined literature review and pilot study, these issues are addressed by providing a comprehensive introductory review of the topic plant bioelectromagnetics and its potential horticultural usability.

The failure of Structural Adjustment Programs and its neoliberal policies to effectively reduce poverty have led to the creation of Poverty Reduction Strategy Paper (PRSP) by The World Bank and International Monetary Fund. PRSP, connected to both the Comprehensive Development Strategy and the HIPC initiative, are built on the notion of national ownership and stakeholder participation and thereby expand potential conditionality to include matters of governance. This thesis examines the evolution of PRSP and how the process of participation affects national governance structures. By analyzing the role of rules and norms within the World Bank and IMF from a historical point of view the thesis explains why the participation process has developed the way it has. It concludes that neoliberal norms, still at heart within the World Bank and IMF, have an impact on the process of participation within nation states and thereby its governance structure.

Obesity and overweight is the worst public health related disease today, and it is a constantly increasing problem in societies all over the world. In Sweden the number of overweight persons has been doubled in the last 20 years. Today about 500 000 persons suffer from obesity and overweight.The aim of this study was to investigate obese and overweight people´s thoughts and wishes regarding what support they would like, in order to be able to successfully manage a weightreduction. The study is qualitative and conducted through six interviews, the material was analysed with content analysis. The result of the analysed interviews led to four categories:offered support, wished support, are you strong enough to find support by your own and mental wellbeing.The conclusion of this study is that overweight person?s biggest wish is to get continuous and personal support from the health care system.

The forest property Fagerdal 2:10 was donated to the Swedish University of Agriculture in 1995 by Erik Rönnberg. The dominating species is Norwegian spruce (Picea Abies) and the average age is high due to selective cutting. The aim of this study has been to analyze how the forest on the property should be managed and demonstrate how a better estimated forest data affects the future management. The impact of the management on the carbon stock of the property was also examined. A forestry plan established in 2009 by Skogssällskapet was used as a basis for the analyses.