Utifrån en historisk jämförelse av de tre äldsta svenska ETFerna undersöker vi huruvida svensknoterade ETFer är en bättre placeringsstrategi än aktivt förvaltade Sverigefonder. Studien genomförs med de fyra utvärderingsmåtten Sharpe Ratio, Treynor Ratio, Jensen?s alfa samt Information Ratio för att se om ETFer ger högre riskjusterad avkastning än jämförbara aktivt förvaltade Sverigefonder. De tre ETFerna, XACT OMXS30, XACT OMXSB och XACT OMXSBULL jämförs mot samtliga aktivt förvaltade Sverigefonder som har som strategi att investera i stora bolag listade på Stockholmsbörsen. Samtliga utvärderingsmått ger tvetydiga resultat men två av de undersökta ETFerna visar sig ha genererat högre riskjusterad överavkastning än de jämförda fonderna.

The upstream spawning migration of Atlantic salmon (Salmo salar) at the confluence area between the power-station outlet and the bypass-channel in river Umeälven (flow 430 m3s-1) was compared in 2004 and 2005, two years with different experimental flow-regimes. In 2004 the water flow in the bypass-channel was altered during the day with increased flows during the nights while the water flow in 2005 mainly was altered between the weekdays and weekends. Salmon showed altered migratory behaviour in this confluence area, assessed with telemetry (n=116) and echo-sounding, with up- or downstream responses depending on flow-changes in both the bypass and the power station outlet. Increased turbine flow through the power-station generally attracted salmon into the tunnel outlet area while increased spill-flows facilitated salmon to enter the bypass. Echo-sounding in the confluence area showed an increased swimming activity up- and downstream due to time in the day and flow-rates through the tunnel outlet. No changes in activity could be detected due to increasing or decreasing flow through the hydro-power facility.

In 2013 a new emission standard for heavy trucks was introduced and hence a number of new parts was brought in to Scania CV AB. This created a need for modifications in the silencers flow. The flow is highly complex involving several suppliers, call off methods and different models of silencers. The aim for this project was to improve the existing silencers flow. The flow, from supplier to assembling, has therefore been mapped.

Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow statement report and time perspective in which companies? acts and set goals. Method: Our approach is quantitative, using empirical data summarized in a statistical procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn. Results: We have in the investigation stated that the usage of the cash flow statement report varies depending on the time perspective in which companies? acts.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

Background: A debated subject in today?s society is CEO compensation. Companies which give the CEO compensation mean that it motivates them to maximize the company?s return. The compensations are based on various types of variables, such as financial measures and financial ratio.

This reports goal is the give BSR AB more information that's useful towards their customers in marketing of their products.It involves tests of different air filters designed for cars and 3D-modelling of Opti-Flow systems. The three models thats being tested is SAAB (93SS), VAG (1.8T) and Volvo (S60). To every brand there are three different models. A orginal- , sport- and an open cone air filter (Opti-Flow).The results indicate that the open Opti-Flow filter has better performance compared to the other cased filters. The sport filters for SAAB and Volvo has better performance then the original filter.

Studien undersöker känslomässiga reaktioner vid kooperativt spelande, vilka som är gemensamma för båda spelarna och hur de påverkas av hur svårt spelet är. Arbetet utgick från studier av spelares emotionella reaktioner på spel och teorierna om Flow. Spelet Sanctum användes i en serie tester där mätningar utfördes på två spelare med hjälp av rapportformulär, pulsmätare och hjärna-till-datorgränssnittet Emotiv EPOC. Studien fann att spelarna ibland upplevde samma känslor när de spelade tillsammans och att den ökade svårighetsgradens huvudsakliga effekt var att förändringarna i känslorna blev skarpare och större. Det tycktes huvudsakligen vara motgångar som splittrade spelarnas upplevelser.

This study has investigated the possibilities of implementing lean in a division of a hospital in Stockholm. The goal was to reduce the lead time for the patient to get his diagnose by implementing lean in the two production flows of this division. In order to accomplish it, a complete map over the value stream has been done. With the help of the value stream map and lean theory a list over the processes in contradiction with lean has been made. Finally propositions to implement lean and by this way reduce the lead times in this stream have been made out.

Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

The purpose of this study is to increase the understanding of activities, flows and waste in a company's production process. By performing a value stream analysis, non-value adding activities are identified in a production process and then the suggested improvements that can reduce lead times will be stated. The value-stream mapping identifies the flow of information and the flow of material in a production process and this provides the basis for the identification of non-value adding activities.We conducted the study at Lammhults Möbel AB in Lammhult Sweden, where the production flow of Spira-21 has been investigated. This to identify any non-value adding activities that affect the flow negative and consumes time and money in a non-value adding way.A reasonable approach for the project was taken by studying the methodologies and theories. We conducted interviews and site surveys at Lammhults Möbel AB where the flow of information and material in the production process were investigated.

Denna reflexiva rapport undersöker processen att utveckla ett implementationsförslag för ett användargränssnitt till ett spel som ska lära ut riskhantering till körskoleelever. Den reflexiva rapporten genomför också en analys av användargränssnittet och innehåller därför en kort genomgång av riktlinjer och gränssnittsprinciper från människa-datorinteraktion (MDI) samt teorin om Flow. Den reflexiva rapporten avslutas med en utvärdering av arbetsprocessen och lärdomar kring arbetet. Slutsatsen som dras är att riktlinjer och principer från MDI samt Flow inte alltid kan appliceras på ett gränssnitt i ett sådant tidigt utvecklingsskede men en designer kan fortfarande få mycket användbara reslutat av att göra en analys..

Purpose: The main purpose of this study is to study the 45 funds, divided into three differentdivisions, then the result will provide a greater understanding of how returns change with ahigher risk.Methodology: The study is based on a quantitative approach. The survey was conducted bygathering raw data from databases and secondary data from literature, printed and electronicsources.Theoretical perspectives: The study is based on the theory: the efficient markethypothesis, which argues that future returns can not be calculated as the market is fullyinformed. The study is therefore studying historical yields.Empirical foundation: Empirical data are acquired from www.morningstar.se, andtherefore also treated on this page. The material is then divided into documents and time axes.Conclusions: The study has shown that high-risk funds give a higher percentage returns thanmedium-and low-risk funds. However, does not imply a higher risk automatically earn ahigher return when the low-risk funds have shown a higher yield than medium-risk funds.

Syftet med detta arbete är att undersöka hur olika implementeringar av Juuls uppdelning av bestraffningstyper kan påverka möjligheten för spelare att hamna i tillståndet som Csikszentmihalyi identifierade som flow. För att undersöka påverkan av olika bestraffningstyper på spelares upplevelse skapades tre olika versioner av ett plattformsspel med olika implementationer av bestraffningstyper baserade på Juuls uppdelning av bestraffningstyper. Ett antal respondenter fick spela alla tre versioner för att därefter, via semi-strukturerade intervjuer, försöka förmedla hur deras upplevelse varierade från en version till en annan. Undersökningsdeltagarna observerades under spelning för att försöka fånga spår av flow-tillståndet i deras kroppsspråk. Även deras prestation i varje spelsession lagrades för att möjliggöra en jämförelse av spelversionerna.

Flow measurement is one of the greatest challenges in order to calculate efficiency in hydropower. Most hydropower plants in Sweden use differential pressure methods for flow measurement. These methods are dependent on constant conditions in the waterways. A change in these conditions, like turbine improvements, prevents differential pressure methods to verify efficiency improvements. Since efficiency improvements can?t be verified by one measurement system, another method, which isn?t affected by changing conditions, can be used.