The market risk premium is one of the most important parameters in finance. Its value and the ways to calculate a risk premium for the market is a widely debated subject. This thesis examines numerous ways of calculating a risk premium for the Swedish market with regard to how good an estimation they make of a real risk premium. Estimations based on historical periods ranging from 20 to 85 years is calculated as well as a premium based on forward-looking estimates. The real risk premium is solved out for a selection of companies and an index with the help of CAPM.

The demand for biogas as vehicle fuel has risen sharply and there is a great need for increased production. A possible addition of vehicle gas can be produced by upgrading landfill gas which is formed by degradation of organic waste. This thesis investigates the potential of producing vehicle fuel from landfill gas in the region of Biogas Öst.In 2008, an amount of 32 million Nm3 landfill gas was extracted in the region. This level can be maintained for another ten years if the efficiency of gas extraction is improved. The annual production will decrease with time since landfills aren?t allowed to receive more organic waste.

Ett problem med dagens smartphones är att de har hög energiförbrukning. I detta arbete undersöks vad utvecklare kan göra för att minska energiförbrukningen. Arbetet utförs på Androidplattformen men kan även vara relevant för andra plattformar.Första delen av arbetet går ut på att identifiera energikrävande komponenter i Androidplattformen. Efter det undersöks ett antal problem som t.ex. att effektivisera nätverksöverföringar, positionering och schemaläggning.

Since 1983 Sweden has a general audit obligation for joint-stock companies. At this moment the Government has issued an investigation concerning the subject. The purpose of this paper is to examine what effects an abolition of the audit obligation for small joint-stock companies can have on the Swedish tax department regarding economic crime. An angel on the report is to examine how the tax department uses adverse auditor?s reports.

This paper deals with challenges associated with handling scrubber waste in the port of Karlshamn and what various industry partners are doing to meet this growing demand. The main challenges have been the proportion of ships with scrubber, the amount of generated waste and waste characterisation. An understanding of these factors has been crucial in order to ascertain the aim of this study, which has been made with calculations based on leading manufacturer?s scrubber analyses and with an estimation of the quantity of ships with scrubber by examining AIS data from the Port of Karlshamn. In order to calculate the quantity of scrubber waste two different scenarios were established, which in turn produced two different outcomes.

The modern veterinarian in horse practice is often consulted by horse owners concerning riding problems. These problems are more complex and show other characteristics than traditional lameness. For the diagnostic process and to give adequate advice the veterinarians need an understanding of riding terminology and problems related to riding. It is also of high importance that riders, trainers and veterinarians increase the knowledge of equine biomechanics and how these are influenced by the rider. Collection is an important concept in the riding terminology.

Helsingborg has the intention to build a train tunnel south of Knutpunkten. This report investigates the hydro geological aspects of the project. Questions at issue that will be answered: 1. Which parameters affect the groundwater level? 2. How will these parameters change within 100 years considering climate changes and what will be the consequences on the groundwater level. According to SMHI climate analysis the climate can change causing increasing precipitation, temperature, and a rising sea level.

The purpose of this degree project is to come up with a new package to Renat Brännvin for »Vin & SpritAB« and make the product more attractive on the market of bars, restaurants and hotels. The commissionhas included to decide the material of the package, whether it´s possible to manufacture the productand to make an estimation of the costs.The conditions that »Vin & Sprit AB« set up was to make the product attractive to a younger targetgroup, in this case people from 20 to 40 years old. As Renat Brännvin is considered to be a product of firstclass it´s of great importance that the package reflects the look of a premium product.At first we looked at the history of the company »Vin & Sprit AB« and Renat Brännvin. We decidedthat the package schould consist of a bottle, glasses and a device used when serving the liquor. To getinspiration before sketching we studied different kinds of bottles, glasses and serving devices.

The aim and research questions of this study are concerned about how, and what kind of, problems and subjects that citizens raise during verbal interaction with politicians and officials in the field of participatory democracy. The theoretical framework of the study dominates by theories with a positive approach towards participatory democracy, but there is also a broader discussion on the phenomenon?s strengths and weaknesses.The case in focus of the study is a specific phenomenon of participatory democracy created by the municipality of Växjö. The empirical material that is analysed is consisted of written text based on the verbal interaction from these meetings between citizens and politicians/officials.The outcome of the study shows that most of the verbal interaction was held between citizens and politicians/officials in a vertical direction and that a major part of the responsibility concerning the raised subjects is estimated to be in the hands of the latter part. In the light of under what circumstances the meetings are practised, the democratic and collective minded performance of the citizens is argued to be in good condition, despite the dominating vertical interaction and estimation of trust..

Syftet med studien var att undersöka hur hög precision äldre personer har när de ålderskattar maskerade och omaskerade ansikten. 21 kvinnor och 19 män, totalt 40 deltagare med genomsnittlig ålder på 57,7 år fick skatta åldern på 30 maskerade och 30 omaskerade ansiktsbilder. Samma stimuluspersoner användes med och utan mask. Stimulusbilderna delades upp i grupperna yngre (18-32 år) samt äldre (39-72 år). Resultatet visar att omaskerade ansikten skattas med högre precision än maskerade ansikten och att kvinnor hade en högre precision än män.

This report aims to study the condominium prices in central Stockholm and the factors thataffect these prices. A linear regression model was set up and data about relevant covariatessuch as floor area, mortgage rates and where the condominium is situated were gathered toassess if and how they influence the price. The raw data was processed and enhanced to gain asmuch relevant information as possible to the model. To determine the covariates? influence onthe final price, regressions were ran and various tests were performed on the output data.

This master thesis is a study on how a rategyro triad, an accelerometer triad, and a magnetometer triad can be integrated into a navigation system, estimating a vehicle?s attitude, i.e. its roll, tipp, and heading angles. When only a rategyro triad is used to estimate a vehicle?s attitude, a drift in the attitude occurs due to sensor errors.

Background: Anxiety with children before surgery is well known. From the 1950s there are various assessment instruments. Despite that most day surgery units offer preparation for children and parents, there are many children who exhibit a strong anxiety the day of surgery, which can lead to postoperative behavioral changes. Today the nurse estimates the anxiety of a child on personal experience and knowledge, forming the basis for estimation whether the child is in need of sedation or not. The purpose: of this study was to evaluate instruments that the nurse can use in measuring the degree of anxiety of children before fast clinical settings, such as day surgery.

The aim of this study about wind power planning in forest was to examine the factors and restrictions, which represent technical limitations, biodiversity, tourism and amount of energy for wind farms in Kronoberg County. Suitable areas for wind power were identified from the collected information about planning principles and potential conflicts. From the suitable areas the potential energy gain is calculated. Methods used were mainly a literature review, interviews with experts and practitioners, GIS analysis and a rough calculation of the energy gain. The section of information and facts describes in general wind power planning and possible conflicts.

The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.