The average length of life is increasing in the western world, hence the older population is growing. A common health problem among the elderly is malnutrition. Malnutrition causes decreased body strength and is associated with an amplified risk of infections, depression, fractures and increased mortality. The health care system is therefore faced with the challenge to prevent malnutrition among the growing population of elderly. This could be done by providing nutritious foods developed to meet the specific needs of elderly. The overall objective of this project was to test a healthy energy dense drink based on oats targeted for the elderly consumers as a strategy to prevent malnutrition among elderly.

The traditional Swedish way of dealing with browsing damages made by moose, is to reduce the moose population. However, a growing way of dealing with damages made by several ungulate species, including wild boars in particular is to redistribute them with supplementary food sources. Attracting them to settle in habitats less vulnerable to damages made during foraging. This study we tracked collared moose in southern Sweden from January throughout April in the year of 2009. From the tracking data their ?favourite? positions was selected and visited in order to study the features that attracts moose during winter.

This essay is a qualitative study of the Swedish joint-stock company Svenska Spel AB?s television commercial from 2008. The commercial is called ?Spela lagom - When I grow up?, and is meant to serve as an informational commercial about being underaged in situations regarding gambling. Using semiotics and rhetoric?s, we are analyzing how elements seen in the commerical affects the rhetorical situation the clip is bound to; how the marketing is done to enhance Svenska Spel?s brand; and what strategies are used to make sure the public service announcements regarding persons involved with underage gambling gets acceptance.

For many decades the increase in traffic volume, expansion of highways and infrastructure has lead to an increase of wildlife vehicle collisions which are unfortunately very common in many countries today. They cause great deal of material damage and even kill humans or wildlife. Measures in the form of warning signs, under- and overpasses and fencing have been implemented for a long time with the help of observation by hunters and collisions sites. However this study focuses on the moose?s perspective and the variables that, both spatially and temporally, could have an effect on why and when moose are close to certain types of roads.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

Researchers, planners, and government agencies agree that road safety for children must be a priority and in particular that children should have a safe and secure way to travel to and from school regardless of age or the distance travelled. In Sweden, child traffic safety is a key part of the country?s Nollvision, a long-term traffic policy goal of ?no deaths or serious injuries?. Unfortunately, many countries have recorded increases in child traffic accidents as the percentage of parents who drive their children to school and thus congestion around schools has increased. Common strategies include traffic safety education for children, the redesign and improvement of traffic infrastructure, bicycle training, and carpooling.This thesis assesses the traffic problem around Ludvigsberg School in the district Valbo in Gävle, Sweden.

The dialysis ward at Karolinska University Hospital is a highly pressurized work environment filled with critical treatment situations where patient?s lives can be constantly in danger. Staff have to deal with a myriad of alarms and error codes in response to their patients varying ailments. The workforce at the dialysis ward lack controlled environment training, sufficient to address all of the potential treatment scenarios, with no risk of jeopardizing the patient?s condition.The purpose of this essay is to design and test the efficacy of using an IT based device for dialysis education at Karolinska University Hospital.The main topics this essay intends to address are:? Identification of user scenarios and training fields.? Prioritization of key training areas.? Utilization of IT in effective staff training.? Design of a conceptual prototype.The process focuses on the user and their needs.

This paper replicates a test performed by Burgstahler and Dichev (1997), which identifies a kink in the frequency distribution of earnings for companies listed on American stock exchanges. Their claim, that the kink is evidence of earnings management, has however been dismissed as a methodical consequence. To address this concern, this paper not only replicates the test in general, but also performs tests on a split sample, where founding family-owned companies are separated from the others, since earlier research has shown that founding family ownership is correlated with less earnings management. The results are in line with the findings of Burgstahler and Dichev, with a significant kink in the frequency distribution in the general test. The findings also show that the significance of the kink increases in the non-family-owned sample, while it disappears in the family-owned sample.

The goal of this study is to examine how the market reacts when information about the exchange of a CEO becomes public. It also examines factors such as gender and whether the departure was voluntary or not, discerning if the market behaves differently concerning any of these aspects.To achieve this, the study was performed using an event study. The selection consisted of 48 companies on the Stockholm Stock Exchange, who had during the years 2005 to 2008 underwent a change in leading management. These units were submitted to hypothesis tests, to determine if an abnormal return was attained during the event window. The tests were performed on the units as a whole, and divided up after gender and whether the departure was voluntary or not.The results of the study show no statistically significant abnormal return caused by the announcement of a CEO exchange.

The purpose of this study is to investigate librarian?s opinions concerning literature with state supported distribution and how to mediate and market these in the library. The types of mediation and marketing that have been studied are positioning, labeling and oral mediation.The study is qualitative with interviews at seven main public libraries in central Sweden. The respondents of the study were responsible for the literature with state supported distribution within the library.The study is based on a theoretical frame of reference containing theories from Jofrid Karner Smidt, regarding librarian?s mediation in libraries, and François Colbert?s theory on marketing planning for arts and culture.The results of our study showed that librarians have both positive and negative opinions when it comes to the literature with state supported distribution.

The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

Researchers, planners, and government agencies agree that road safety for children must be a priority and in particular that children should have a safe and secure way to travel to and from school regardless of age or the distance travelled. In Sweden, child traffic safety is a key part of the country?s Nollvision, a long-term traffic policy goal of ?no deaths or serious injuries?. Unfortunately, many countries have recorded increases in child traffic accidents as the percentage of parents who drive their children to school and thus congestion around schools has increased. Common strategies include traffic safety education for children, the redesign and improvement of traffic infrastructure, bicycle training, and carpooling.This thesis assesses the traffic problem around Ludvigsberg School in the district Valbo in Gävle, Sweden.

Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.

Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.