Objective: Our purpose with this study is to demonstrate the impact of natural disasters on banks' share prices.Method: Quantitative survey method, an event study.Conclusion: There is no association or a very weak correlation in this study between natural disasters and the Swedish banks' share prices..

Transfer pricing innebär i grund och botten att den vinst som företagsgrupper får ska fördelas på ett korrekt sätt mellan deländer där gruppen har aktörer.Armlängdsprincipen är den internationellt accepterade tillvägagångssättet att fastställa priser när närstående företag handlar medvarandra. Principen innebär att företagen ska handla med varandra precis som om de vore oberoende företag, påarmlängdsavstånd.Immateriella tillgångar har en rad egenskaper som gör dem speciellt svårvärderade ur armlängdsperspektiv. Marknadsvärdetbehöver inte vara samma som värdet för ägaren. I regel finns det heller inga transaktioner som innefattar immateriella tillgångarvilket gör det svårt att få en lämplig armlängdsvärdering med hjälp av de tre traditionella metoderna.De två vinstbaserade metoderna (Profit Split Method och Transactional Net Margin Method) är de mest lämpliga för atttillgodose armlängdsprincipen. Profit Split Method:s kanske största fördel är att man för att använda metoden inte behöver hajämförbara transaktioner till hands.

The current situation for Swedish grain farmers facing a situation with decreasing profitability makes it necessary for the farmers to find ways of increasing the margins in their grain growing. Decreasing profitabilities along with Lantmännens closing of grain elevators contribute to the necessity for farmers to invest in grain storing and drying at the farm. By investing in capacity for drying and storage of grain on the farm it is possible to recieve a higher price on the grain sold due to the possibility to sell when the price is higher compared to the harvesting season. An investment in grain drying and storage with a relatively low investment cost that recently has appeared on the Swedish market is the grain stir drying system. This study contains a comparison of an investment in a grain stir drying system where the grain is dried and stored in the same silo and a conventional drying and storage system.

Sweden has long had access to low electricity prices due to the wide availability of hydro and nuclear power. This has now changed because of today's rising electricity rates resulting in increasing heating costs for properties, especially in the properties with electric heating systems."Ankaret" is a parish for "Svenska Alliansmissionen", which is located at "Gullbrannagården".The parish has installed electrical radiators and an exhaust ventilation system that makes the energy demand high due to the large ventilation flows. The building was built as the price of electricity was still low and would reduce energy use today by combining its heating system with an air/air heat pump. The heat pump delivers more heat into the room than the electrical energy that it uses. This lowers the electricity needs.

Svensk Växtkraft is the owner of the biogas plant in Västerås. The company is planning to increase their treatment capacity at their biogas plant. In connection to this work it is also possible to make some energy saving changes to the biogas plant. The objective of this study was therefore to make an electricity and heat survey of the biogas plant, a detailed study of the heat consumption in the sanitation step and also a comparison of energy consumption with the present sanitation method and an alternative strategy where the waste is treated in 55 °C during 10 hours (the current method is heating to 70 °C during 1 hour). The energy survey was conducted in close collaboration with staff at the biogas plant. The current during normal operation was measured, power was calculated and multiplied by the time of usage to obtain the energy consumed.

The purpose of this study was to describe and analyze youth community service in the Kalmar municipality. Our focus was on juvenile offenders and predecessor of public authorities. The juvenile offenders in our study have completed youth community service. A qualitative study was undertaken which include seven interviews. Our empirical data were compared and analyzed with previous research data.

The essay deals with the patterns of storytelling in Selma Lagerlöfs novel "Körkarlen". The focus is on the relationship between idea and form. Selma Lagerlöf tries to show how the drinker David Holm comes to insight about his own shortcomings and faults without knowing that he is in fact educated by his old friend. The author of this essay tries to show that Selma Lagerlöf use the same method in relation to the reader of the novel. Selma Lagerlöf wants to enlighten the reader without actually preaching.

The DISA method is a universal program developed for teenage girls to prevent depression. The program includes cognitive behavioral techniques are suppose to change negative pattern of thinking, give practice of communication, strategies of problem solution and exercises to strengthen the social network. The purpose of this study is to find out how a group of teenage boys were affected by the DISA program and what factors that may have impacted the outcome. Material from three different studies have been used, a quantitative study in terms of data from self-assessment form CES-D, materials from two semi-structured focus group interviews with the boys and material from a questionnaire filled out by the boys on two occasions during the DISA method. The result of the CES-D indicates that the boys had less depressive symptoms after the final group meeting compared to the first group meeting and also a year later. Analysis of the material from focus group interviews and questionnaire have been made from a communication theory and systems theory perspective and indicate a shift to greater cohesion in the group and demonstrates that communication between the boy-group and group leaders had importance for the outcome.

In Northen Bungoma, Western province ? Kenya, the Vi-Agroforestry Project (VI-AFP) has introduced a new project that covers 7000 households. To succeed with the project, a water resources protection project, agroforestry methods will be implemented to secure the water quality of the area. In this thesis a foundation is laid for future follow-up studies of land cover and land use of this area. To carry out this study an existing method from a cooperation between VIAFP and Dalarnas University (HDa) has been implemented.

The world economy of today is in an extensive financial crisis which has lead to the fact that people seek well placed investments and securing of capital, something that by many people can be found in forest investment. The price of forest estates has increased with 90 % during the last 5 years and marketing polls indicate a positive belief in the future among forest owners. The development of timber prices has not increased to the same extent as the forest property prices which implies that the property price not only reflect the yield value from the forest but also that the lumber value does not have such a meaningful role in the pricing of forest properties as proven earlier. This fact means that forest owners either invest their capital in forest in a speculative point of view or that the purchasers of forest properties invests in non monetary benefits that lacks a direct yield value. The purpose with this degree thesis is to increase the understanding of the pricing of forest properties with focus on the above mentioned fact.

The purpose of this study was to examine the use of manipulative materials in mathematics education with the main focus on grades 4 to 6. With the use of a phenomenological approach all the aspects of this phenomenon was examined. Qualitative interviews, participant observations and comparative content analysis of textbooks has been conducted to investigate the use of manipulative materials in mathematics education. The results indicates that the teachers that were interviewed possesses good knowledge of this teaching method. However these teachers struggled to find time to put this method into practice and there was not enough teachers to attend these classes.

This thesis was built on a practical work for LM Ericsson Data AB and deals with how toexamine an information need for a limited department within the corporation using aqualitative interview method.The thesis deals with how to search for requested information on the Internet and the WorldWide Web (WWW). It contains a model and a method for evaluation of search engines onthe World Wide Web, and 16 search engines which primarily indexes the World Wide Webare being evaluated..

The EU has had a special agreement with their former colonies in Africa, the Caribbean and the Pacific Islands, the ACP-countries, for almost 30 years. This has granted the ACPs with preferences on the Europen market, which have been excluded from other countries. The agreement is now beeing re-negotiated to make it more in terms with the rule of the WTO?s most favoured nation-principle. The new agreement will differ from the present one as it will be a mutual free trade agreement where the ACP countries will open their markets to the EU as much as the EU opens up it?s market to them.

Bakgrund: Det har tidigare konstaterats att det existerar ett samband mellan aktiers likviditet och dess avkastning. Bevis för detta har främst gått att finna på utländska aktiemarknader. På den svenska aktiemarknaden har tidigare utförda studier konstaterat att detta samband inte existerar. Vi vill därför göra en studie på den svenska aktiemarknaden, vilken delvis innefattar en ny tidsperiod för att se om någon likviditetspremie existerar.Syfte: Vårt syfte med denna studie var att undersöka om det är möjligt att uppnå en högre avkastning genom att investera i en portfölj med relativt sett illikvida aktier jämfört med en portfölj bestående av likvida aktier på Stockholmsbörsen samt undersöka om faktorerna likviditet, betavärde samt företagsstorlek signifikant påverkar portföljernas eventuella överavkastning jämfört mot ett lämpligt index.Metod: Vi har skapat tre olika portföljer, med tio aktier i varje vilka representerar de minst, mitterst och mest likvida aktierna enligt vårt valda likviditetsmått, aktieomsättningshastighet. Likviditetsmåttet laggar en månad för att kunna användas som investeringsstrategi.

As the European Landscape Convention is brought into action, planning in Sweden has got to become increasingly considerate of the landscape and its character. To render this possible, a basic requirement is that we find a functional method for analysis. The Landscape is a synthesis of the interplay between place and man. It is made up of our physical environment and shows the result of our actions throughout history. Our surroundings affect us in many ways, financially as well as emotionally. This is why an analysis of the landscape has to be inclusive of many types of information. I have performed a landscape analysis, according to the British Landscape Character Assessment-method, in Svedala kommun.