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..

Abstract Title: From Theory to Practice - A case study of Balanced Scorecard at the disability management in the municipality of Karlskrona Authors: Erica Isacsson and Marthina JohannessonSupervisor: Elin K. FunckExaminer: Lars-Göran AidemarkContact person at the disability management in the municipality of Karlskrona: Claes Wiridén, DirectorSchool: School of Business and Economics, Linnaeus University, VäxjöCourse: 4Fe03E, Thesis, 30 ECTS credits.Date: 2011-05-27Purpose: The purpose of this study is to describe and explain how the Disability Management thinks that their Balanced Scorecard will be used, namely what is the planned use. We will also describe and explain how the balanced scorecard is actually used.Methodology: We have conducted an abductive, qualitative case study. The empirical material is collected through interviews, observations internal as well as external written material. The theoretical framework is based on the published texts in books, scholarly articles and dissertations.

Author: Julia Falk and Linnéa LinderothTitle: ?Am I being me? Or am I being a girl with Asperger´s?? A qualitative study of the role relationships have for young women with Asperger´s syndrome identity [Translated title]Supervisor: Melker LaboryAssessor: Ulf Drugge During adolescence, relationships are important for young people and studies show that having a partner is something that becomes more important, especially for young women. Creating and maintaining good relationships can be problematic, but can this problem be different for a young woman with a neuropsychiatric disability as Aspergers syndrome? A person with Aspergers syndrome often has difficulties with communication and interaction with other people. But the syndrome is also characterized with special interests, different language management and difficulties with sudden changes.

Today more effective computer programs are in use, regarding design of geotechnicalconstructions. There is a risk that the theoretical background of the computerprograms, its limitations and the signification of the choice of soil parameter isforgotten when the computer programs become more user-friendly.This Master thesis deals with simulation and analysis regarding three computerprograms, FEM-design, with the addition Raft, Plaxis and BE-slab. Comparisons aremade for settlement and maximum moment in a concrete-plate. FEM-design is a threedimensional FEM-program, foremost created for design engineers. Plaxis is a twodimensional FEM-program, intended for geotechnical engineers while BE-Slab is aBoundary elements program in two dimensions that is mainly used by designengineers.

Today more effective computer programs are in use, regarding design of geotechnicalconstructions. There is a risk that the theoretical background of the computerprograms, its limitations and the signification of the choice of soil parameter isforgotten when the computer programs become more user-friendly.This Master thesis deals with simulation and analysis regarding three computerprograms, FEM-design, with the addition Raft, Plaxis and BE-slab. Comparisons aremade for settlement and maximum moment in a concrete-plate. FEM-design is a threedimensional FEM-program, foremost created for design engineers. Plaxis is a twodimensional FEM-program, intended for geotechnical engineers while BE-Slab is aBoundary elements program in two dimensions that is mainly used by designengineers.

Today more effective computer programs are in use, regarding design of geotechnicalconstructions. There is a risk that the theoretical background of the computerprograms, its limitations and the signification of the choice of soil parameter isforgotten when the computer programs become more user-friendly.This Master thesis deals with simulation and analysis regarding three computerprograms, FEM-design, with the addition Raft, Plaxis and BE-slab. Comparisons aremade for settlement and maximum moment in a concrete-plate. FEM-design is a threedimensional FEM-program, foremost created for design engineers. Plaxis is a twodimensional FEM-program, intended for geotechnical engineers while BE-Slab is aBoundary elements program in two dimensions that is mainly used by designengineers.

This thesis compares different methods for risk assessment of a creosote contaminated site in Vansbro, Dalarna. In a complementary study the importance of using representative data for calibration and validation of stationary groundwater models is discussed. The time dependency between surface water levels and groundwater levels on the site in Vansbro is evaluated by step response analysis. The results show that the groundwater levels reflect only long-term variation in the surface water levels. Hence the use of such long-term means for calibration and validation of the stationary groundwater models is the only theoretically defendable alternative.As a first step in the comparison of risk assessment methods the degree of contamination is evaluated on the basis of generic guideline values for contaminated soils, developed by the Swedish Environmental Protection Agency.

This study is about to see whether the two models representing the strategies of lean production is to use and apply in different companies. The models are structured in two different ways in which one of them is checking the softer elements of lean production in the form of leadership and strategies. This model is called Lesat and is based on interviewquestions. The second model, called "learning to see" is about identifying flows. This, together shall then give an idea of how mature companies are when it comes to a whole in the concept of lean production, and susceptibility to use these models to their respective companies. The study is conducted in two companies, SKF couplings systems and AQ parkoprint.

Value-at-Risk (VaR) is among financial institutions a commonly used tool for measuring market risk. Several methods to calculate VaR exists and different implementations often results in different VaR forecasts. An interesting implementation is historical simulation, and the purpose of this thesis is to examine whether historical simulation with dynamic volatility updating is useful as a model to calculate VaR and how this differs in regard to type of asset or instrument. To carry out the investigation six different models are implemented, which then are tested for statistical accuracy through Christoffersens test. We find that incorporation of volatility updating into the historical simulation method in many cases improves the model.

The survey aims to highlight and describe how the schools' teaching strategies look like in the work of pupils from the neuropsychiatric disability AD/HD (Attention Deficit / Hyperactivity Disorder). The pedagogical strategies have been investigated in an integrated and segregated teaching method. The study is qualitative in nature where the interviews conducted, first with a student who has been diagnosed AD/HD but also with teachers from each school who is well versed in student teaching and work. The results of the study show that knowledge and commitment about AD/HD is crucial to students' role and function in school. If knowledge and commitment is sufficient for the student teaching tailored to student needs and the risk of misunderstandings occur decreases. Security is a key factor for students who have been diagnosed AD/HD and learning form in itself is no guarantee that students will feel safe. Students have in the two teaching methods stressed that they feel safe at school and with their education and therefore has no teaching method preferred.

The purpose of this work is to develop and test a design process where quick decisions and model building has a prominent role. The goal is to develop a number of products and build prototypes to be shown during the Carl Malmsten Furniture Studies spring exhibition 2012. I?m also writing a report describing my work.To reach my goal I have each day during the first phase conducted a short research and found a concept based on that days name day. Then I have continued in the workshop and worked with three-dimensional models.

The aim of this essay is to examine the view on children with disability´s in the end of the 19 Th to the beginning of the 20 Th. We will examine the children that lived in Eugeniahememt but we will also examnie the view the society had on the children who lived on Egueniahemmet. In our essay there are four questions that we are going to answer.- Who took the initive to start Eugeniahemmet and how did it affect the activity?- Which view had the society on the children who lived on Eugeniahemmet?- How did the work with the children look like?- Which view had the staff, in Eugeniahemmet, on the children?The method that is being used in this essay is trying to analyses what the material tells us about the view on the children and how the work with the children lookt liked in Eugeniahemmet.The theory that we use is about Michel Focaults look on madness. Focault says that a person who is mad dosen?t have a connection between body and soul and that creates hallucinations witch leeds to madness.

The potential of information technology as a means to invigorate democratic practise is constantly under discussion. Regardless of the differing opinions as to the most suitable way to utilise IT, there are certain democratic core values that have to be considered. One of these is freedom of information, defined by us as the right of every citizen to seek, obtain and express information. The aim of this study is to explore whether the use of IT as a means to enhance democracy can strengthen the citizens right to freedom of information. As an instrument for analysis we use an article by Jan van Dijk, professor of communication science.

By using steady-state measurements for predicting emissions under a dynamic drive cycle wouldsave a lot of time and money for the exhaust aftertreatment specialists at Volvo cars. The idea forthis thesis has been to investigate if statistical regression models can be used with good accuracy.Questions included are for example if common operating variables such as engine speed, air-fuelratio etc. is sufficient to predict engine-out emissions over the engine operating range with goodaccuracy. Focus was set on the modelling of warm engine, but also the more complex engineheat-up phase was investigated since it is a great contributor to total emissions. While NOxcouldnot be measured because of malfunctioning measurement equipment, only HC, CO andtemperature at inlet of first catalytic converter has been modelled.

The purpose of this bachelor-thesis is to investigate the possible effects of lease accounting on the estimation of bankruptcy. This is done by estimating the risk via prediction models based on accounting ratios for a sample of 43 listed firms in Sweden. Estimation is conducted twice for each firm, once base on unadjusted data as it is presented in the annual report of 2012, and one with data adjusted for operational leases (that is data is treated as if all leases present were to have been reported as financial leases). In the next step it is tested weather the predictive ability of the models is affected by this adjustment or not. For this purpose translation of bankruptcy risk into synthetic credit ratings via interest coverage ratios is done.