Developed model for easier animal welfare assessment- with examples from dairy cows in loose housingAnimals in captivity are completely dependent on human care. If captive animals are prevented from exhibiting their natural behavior, they may suffer. Animal welfare inspectors, who insure that the animal welfare legislation is followed, use a checklist to assess the situation in the husbandry. This checklist contains only two levels of assessment, which may result in a lack of detail in the assessment of the husbandry. The objective of this report was to develop a more detailed model that provides an overview of the situation in husbandry.

This study examines the effects of credit risk and information disclosure in the new bank regulating system Basel II on bank and bank customer. The effects are then discussed in a perspective of the economic man and information asymmetric theories. Furthermore is the Basel II effects on the capital adequacy of Andelsbanken för Åland examined.The approach of the study is qualitative and several interviews with individuals on different levels of the examined bank, Andelsbanken för Åland, have been carried out during the collecting of empirical facts about the effects of the regulating change from the Basel I system to Basel II.The research findings are as follows:Andelsbanken för Åland have increased its capital adequacy ratio from 12,7 percent to 14,4 percent, mostly due to lower risk weights on housing mortgages compared to Basel I. Andelsbanken för Åland have started to use a completely new credit risk and customer assessment system which classifies every customer and gives them a credit rating. The system cause a much heavier information gathering of the customers profile as well as a much better assessment of risk than the previous system, which the bank finds positive.

Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their credit assessment process. The question is, however, how useful the financial information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments.

Purpose: The purpose of this study is to examine the difference in return between Swedish and Russian hedge funds while considering the risk taken.Method: This study is based on quantitative data on funds' historical returns from the electronic database Morningstar.se. Additional data is taken from the funds websites, the Swedish National Bank and Fondbolagens förening.Result and conclusion: All hedge funds, both the Russian and Swedish performed better thanthe index. The Russian hedge funds nevertheless performed better than their Swedishcounterparts in all three evaluation methods..

Syfte: Syftet med denna studie är att undersöka om en högre risk ger en fondsparare i PPM högre avkastning vid ett långsiktigt fondsparande och om den avkastningen speglar den risk spararen tar.Metod: En kvantitativ studie som är baserad på sekundärdata, som är inhämtad från Morningstar. 60 pensionsfonder analyseras från tre olika riskkategorier, med en mätperiod på 10 år. Frågeställningarna har besvarats med hjälp av relevanta teorier, hypotesprövning och korrelationsanalys.Slutsats: Efter att ha undersökt dessa PPM-fonder så kan man väl konstatera att en högre risk ger en högre avkastning. Däremot speglar inte avkastningen ökningen i risk, förvisso har högriskfonderna bäst sharpkvot men lågrisk fonderna har bättre än medelriskfonderna, vilket betyder att vi inte kan säga att avkastningen i förhållande till risken blir lika bra eller bättre för att du ökar ditt risktagande..

The main purpose of the study is to investigate Sweden's four large banks, concerningrisk and return, to see if there are any differences between them. The paper will alsoinvestigate the following sub sections: are there any differences in how the banks havesucceeded in managing geographically targeted funds and if there are any differencesin how funds are performing according to the fund size.The study is based on a quantitative method and has a deductive approach. Theselection consists of all of the four banks Swedish and Nordic funds (according tomorningstar.se 's categories "Sverige" and "Norden"). The study is based on secondarydata gathered from sources such as Morningstar, Affärsvärlden, Dagens Industri andthe Swedish National Banks websites.Swedbank Robur has performed the highest results in the case of Swedish funds.Handelsbanken has performed the highest results in the case of Nordic funds and thetotal of all funds that are in the study. Based on the results of the study it was possibleto distinguish a link between fund size and the annual return. .

Introduction:A good work environment and good resources among district nurses? and general nurses? are important in the provision of good nursing care. For patient security it is also very important that resources and time are used in an appropriate way. A lot of time is spent on non-core activity, for example administration takes more and more time, which can result in feelings of stress.Aim:The aim was to describe how district nurses? and nurses? in primary care perceived their work environment, how their worktime content was distributed and if there was some connection between perceived work environment and the distribution of work time.Methods:A mapping of the content of the work was made in two parts.

Syftet med den här studien är att undersöka om avkastningen är högre för en aktiv premiepensionssparare än för en passiv premiepensionssparare. Tidsintervallet för undersökningen är 2001 ? 2009 och förutsätter att spararen bara gör ett val av fonder och sedan behåller dessa. En viktig avgränsning som görs i studien är att ingen hänsyn tas till fondavgifter eller förvaltningsavgifter. Studien genomförs med en kvantitativ metod då den baseras på numeriska sekundärdata och studien är av deduktiv karaktär eftersom utgångspunkten är i teorin och inte empirin.

Climate change is an increasingly widely known concept. In the EU the construction sector is responsible for more than a third of the carbon dioxide emissions and 40 % of the total energy use. In Sweden, measures have been taken to prevent this climate change. By 16 targets, three of which can be linked to the construction sector, Sweden will reduce the negative trend. None of the three goals with relation to the construction sector will however be achieved before 2020.

The purpose with this study is to investigate funds that are environmentally friendly. Environment issues has become a large subject that affects all aspects in today?s society.  It is a global issue which has affected the awareness of environmentally friendly products and its benefits for the environment.How has this awareness affected the financial market?  In this study the authors have looked at six environmentally sound funds and six energy funds to answer the question if it´s better to have your money in traditional energy or in renewable energy.This study is made in an quantitative way, the data has been gathered from the internet database Morningstar. The energy funds have had its biggest assets in companies dealing with oil, and the environmentally sound funds have had its biggest assets in renewable energy. Bye looking at the different funds rate of return and relating that to risk managing theories of Sharpe and Treynor, the authors compared the two types of funds.During the period that was looked at during this study ( third quarter of 2007 until third quarter 2010) the energy funds outperformed the environmentally sound funds in every aspect. .

Syftet med denna studie var att go?ra en bedo?mning av den postoperativa fo?rloppet i hemmet hos dagkirurgiska ljumskbra?cksopererade patienter. Data insamlade med hja?lp av ho?gstrukturerade telefonintervjuer. En enka?t med standardiserade fra?gor och ikryssbara svarsalternativ som kommer har anva?nts vid telefonintervjuerna. Resultaten fra?n de 52 intervjuerna visade att de flesta patienter inte o?verskred Numerical Rating Scale (NRS) 3 i vila eller ro?relse dag ett.

The purpose of this study was to investigate whether students? previous musical knowledge affected the rating achieved in the subject of music. My empirical material consists of interviews with three professional music teachers in local secondary schools. Two of the three teachers felt that they were not able to devote time for the students who had previous musical knowledge. Students from all schools said that teachers addressed more to help those students who found it more difficult to learn.

Syfte: Syftet med uppsatsen är att utreda huruvida avkastningar mellan etiska aktiefonder och traditionella aktiefonder är likvärdiga. Vidare avser uppsatsen att klargöra hur etiska fonder definieras ur ett teoretiskt perspektiv med utgångspunkt i rådande forskning. Metod: Studien är av kvantitativ karaktär och utfördes med hjälp av fonddata inhämtad från respektive storbank och Morningstar. Det kvantitativa innehållet består av fondernas årliga avkastningar. Undersökningsperioden sträcker sig från december 2008 till december 2012. Teori: Beta, Sharpekvot och Modern Portföljteori. Slutsats: Studiens slutsats påvisar inga större skillnader mellan de etiska och de traditionella fonderna sett till avkastning. Den traditionella fondgruppen var den som hade marginellt bättre avkastning..

Syfte:Att klarlägga de grundläggande förutsättningarna för en ökad värdepapperisering i Sverige. Metod:Vi har genomfört fyra kvalitativa intervjuer med experter inom området. Där har vi skaffat oss grundläggande kunskaper och fångat deras åsikter om förutsättningarna för värdepapperisering i Sverige. Sekundär data är framtagen för att utveckla referensramar kring centrala begrepp. Slutsats:Resultatet av empirin och teorin visar att förutsättningarna finns i Sverige.

Aim: Based on portfolio theory, which highlights diversification, and CSR, which describes the value of social and ethical responsibility of corporations, this study examines whether there is a difference in risk-adjusted performance between ethical and traditional mutual funds. Ethical funds are limited in their opportunities of diversification and should therefore be limited in their potential perfomance. On the other hand, a focus on social and ethical responsibility can be profitable.Method: The study uses a quantitative approach where we used 25 mutual fund in each category, ethical and conventional mutual funds. The mutual funds and their data has been obtained from www.morningstar.se and www.pensionmyndigheten.se. Historical performance between 2009-2013 were processed to obtain the Sharpe ratio and M2.