This study deals with the road freight sector's capital structure and how leases, loans and equity affect the ratios. The study is based on a ten-year period between 2000-2010 in Sweden. Investments in finance is a complex and interesting subject to study, there are many factors that can affect how the company best choose their investments when they have many great business investment the decisions plays a greater role. The aim is to find an optimal capital structure from a financial investment point of view. The purpose will be answered by the following research question: Are there significant differences between leases, loans and equity financed fleet of factors, profitability, tax, turnover, age, and cyclicality. The study will also examine how debt is related to profit margin, DuPont and the tax, all through a regression analysis. Then were plausible economic theories for the study.

Nutrient enrichment is the main cause of the increasing eutrophication process in the Baltic Sea during last century. A prerequisite counteract this process the load of nutrients to the Sea must be investigated. The large contribution of nutrients to the Sea is caused by emission from the rivers within the drainage basin. For the total emission of nutrient into the Sea the retention process in the rivers has big influence. This process in the river system has been assumed as a not important part of the nutrient cycle.

Recent studies made by Margaritis and Psillaki,have shown that a lower debt ratio and higher efficiency are correlated in their studies performed oncompanies in New Zeeland. Other researchers have been able to show a connection between other industries than the one used in our studies,among these are Titman and Wessler. These studies have been done with a great selection of companies in different industries and time periods. However most of these researchers have used traditional ratios and variables.This study aims to find and analyze connections between returns and lower debt ratios in real estate companies listed on the Stockholm stock exchange. Instead of the traditional debt-equity ratio we will construct our own taking long term debts and property assets.

According to Food and Agriculture Organization newsprint is defined as: Uncoated paper, unsized (or only slightly sized), containing at least 60 percent of mechanical wood pulp. The consumption of newsprint in Sweden was just over 798 000 tonnes in 2009, which represents approximately 90 kg per person. Although there are studies that predict a drastic reduction in newsprint consumption in the Western world, there seems to be a clear difference between forecasts for the future given by statistical analysis of newsprint consumption and forecasts given by experts in the industry. The former predict a continuing increase while the experts see a coming decrease in consumption.In this report, both demand and business strategies of newsprint in Sweden are studied. The study also presents a forecast of the future which is based on historical data and qualitative interviews.

En gatas geometriska utformning är av betydelse för de val vi gör längs en sträcka.Det kanske viktigaste valet är hastighet, vilket är nära kopplat till olyckor och kan påverka en känsla av otrygghet längs gatunätet. Dimensioneringsfaktorerna på det vägnät vi har idag skiljer sig vitt åt, genom varierade gatubredder och korsningsavstånd men även olika högsta tillåtna hastigheter för vägar med samma dimensionering. Hastigheter påverkar människor både direkt och indirekt, och kan ge upphov till mycket svåra skador för den enskilda. I ?Nollvisionen? anges långsiktiga mål som eftersträvas vid svensk transportplanering.

Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.

Purpose: The purpose of this study is to investigate possible links between short selling and the stock market movements using econometric test models. Methodology: A quantitative study carried out on the time series stock lending and OMX Stockholm 30 index. Information is gathered through qualitative interviews with specialists in the field of stock lending, and studies of relevant newspaper articles and reports. Theoretical approach: The theoretical frame of reference is a further consideration of supply and demand theory. The empirical study is implemented by the simple linear regression model and a vector autoregressive model (VAR).

In the latest edition of NRC (2007) the feeding recommendations for Ca and P to growing horses were increased with 35 and 25 %, respectively, based on results from a Canadian study showing that daily endogenous fecal losses of Ca and P were greater than previously suggested. A Ca absorption efficiency of 50 % is used for all horses. However, the true absorption efficiency might be as high as 70 % in young horses. P absorption efficiency is assumed to be higher for growing horses because their diets are often supplemented with inorganic P. Thus, an efficiency of 45 % is used for growing horses as compared to 35 % for mature horses.

SYFTE: Syftet med detta arbete är att undersöka det eventuella sambandet mellan de utvalda ländernas ränteförändringar och ränteförändringar i Sverige. Vi undersöker även om det går att påvisa om något eller några av ländernas räntor påverkar räntorna i Sverige. Vidare är syftet att ta reda på vilken inverkan de utvalda EMU-länderna har på den svenska räntan. Vi undersöker även hur volatiliteten ser ut för ränteförändringarna i de olika länderna jämfört med ränteförändringarna i Sverige. METOD: Vi har i vår uppsats använt oss av en kvantitativ metod med komparativ design.

The last decades the populations of wild boar (Sus scrofa) has increased rapidly over the species? entire European range, including Sweden. This is followed by increasing human-wildlife conflicts as a result of the wild boar foraging behavior, causing damage to agricultural crop fields due to trampling and feeding. To be able to minimize damage we need more knowledge of where in the fields the risk of damage is high and what features in the landscape that affect this risk. I analyzed damage distribution in relation to the distance to six different landscape features; forest, road, ditch, building, game field and bait station, in the study area, the Island Mörkö in eastern central Sweden.

Mot bakgrund av socialisationsprocessen och de rådande genusnormerna som verkar inom denna, ämnar den här studien undersöka huruvida sambandet mellan socialt stöd och psykisk hälsa bland barn och unga varierar enligt könskompositioner mellan föräldrar och barn. Ytterligare ett syfte är att studera om ovanstående samband skiljer sig mellan äldre och yngre barn.Uppsatsen är kvantitativ och studiens analyser baseras på empirisk data från Barn-LNU och Barn-ULF (2000-2001). Analyserna genomförs med linjär regression med hjälp av statistikprogrammet SPSS (n=1,964).Resultatet visar att det finns ett samband mellan socialt stöd från föräldrar och psykisk hälsa bland barn och ungdomar i åldrarna 10-18 år. Detta gäller dock inte alla aspekter av socialt stöd. Resultatet visar vidare att den psykiska hälsan varierar enligt kön; pojkar har bättre psykisk hälsa än vad flickor har.

Bakgrund: Daglig rökning och låg fysisk aktivitet på fritiden är betydligt högre bland individer med psykisk ohälsa. Syfte: Att undersöka dessa samband i ett köns- och socioekonomiskt perspektiv, samt eventuellt finna bakomliggande orsaker. Metod: Använder data från en tvärsnittsstudie (Folkhälsoenkät, Skåne 2000) med en representativ population (n = 11 304) i åldern 18-65. Huvudvariabler är självrapporterad daglig rökning och låg fysisk aktivitet, samt psykisk ohälsa som bedöms via General Health Questionnaire-12. Analyser gjordes med logistisk regression för att få oddskvoter och kontrollera för möjliga confounders. Resultat: Samband finns mellan psykisk ohälsa och daglig rökning, respektive låg fysisk aktivitet bland båda könen, och bland socioekonomiska grupper. Kvinnor har signifikant lägre oddskvoter gällande båda sambanden. Individer med psykisk ohälsa har fler ofördelaktiga levnadsvanor än de med ej psykisk ohälsa, oavsett socioekonomisk status.

Introduction: The concept of CSR was first coined in the 1950?s and refers to corporate vol-untary work to contribute to a sustainable society. In Sweden, companies within the finance sector are among the worst when it comes to implementing CSR in their daily work. The debate on whether companies should engage in CSR activities or not, is extremely relevant nowadays. Right now we are facing a time where the demand on companies to take their social responsi-bility becomes more intensified.

Weber and Linder (2005) have enlightened that the focus of the current debate on the budget?s to be or not be, has been on trying to find a general tool, which fits best in all situations. They argue that the budget may be more appropriate for organizations in certain circumstances, than for others. They claim that there is a gap in research concerning the situations in which the budget may be appropriate, or when Beyond budgeting is preferred. It is this gap we are trying to fill with our thesis.The purpose of the thesis is to explain which situational factors that affect the organization's use of budgets for the functions the budget can fulfill.

Background: An evaluation of analysts´ forecasting ability is interesting since their estimates constitute an important part in stock valuation and investment decisions. The recent years´ development in the stock market has lead to criticism of analysts? deficient forecasts. Purpose: The purpose of this thesis is to evaluate analysts´ forecasting ability concerning companies quoted at Stockholmsbörsen between 1987 and 2002. We also intend to discuss possible explanations for analysts? behavior in case of deficient accuracy.