I denna studie har vi haft som avsikt att jämföra två modeller som förklarar avkastningen på aktiemarknaden. Modellerna är Capital Asset Pricing Model (CAPM) och Fama-French trefaktormodell(FF3). Undersökningen har gjorts på Nasdaq OMX Nordic Stockholm över perioden 2002 till 2012. Vi har valt att göra denna undersökning för att se huruvida FF3 med två extra faktorer kan förklara avkastningen på aktiemarknaden bättre än CAPM. Sex portföljer konstruerades och vi har visat att FF3 statistiskt signifikant förklarar mer än CAPM för fem av sex portföljer.

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

This report covers the thesis done by mechanical engineering at the engineering program at the University of Halmstad. Student Work Development of packaging in the food industry includes 15 credits and has performed over 20 weeks in spring 2009. The thesis work is a compulsory part of education and aimed at the student must apply the knowledge it has given during training in a project related to reality. Student work has been carried out in cooperation with Hanson & Möhringen AB and the project's main objective was to develop an environmentally friendly packaging to their brand Falk Salt. When salt is one of the world's cheapest commodity was packing all the costs have to be as low as possible.

The purpose of this study has been to examine what it is in the situation that affects which leadership that is applied on the members of the organization. Our questions that we have explored were; What is it in the situation that influences the leadership applied on an individual or staff group? What similarities and differences have emerged by Hersey and Blanchards situational leadership model?Further, we used qualitative semi-structured interviews at the interview procedures with three managers and three employees. Hersey and Blanchards situational leadership model and Goffmans theory in the book "The presentation of self in everyday life" have been used as a foundation and inspiration in this study.We have found that circumstances like the size of the staff group along with the organizations financials and the resources affect the leadership behavior and how well it is matched with the employees. The function of the leaders position in the context, and the purpose of the situation influences how the leadership is formed.

This paper constitutes graduate work at the landscape architecture program at the Department of Urban and Rural Development at the Swedish University of Agricultural Sciences, Uppsala. The main purpose of this paper is to create a project from an idea to reality. The place for the project is the environment of Icehotel in Jukkasjärvi in the north of Sweden. Icehotel is a unique hotel concept and each winter a hotel, a church and a bar is built at the area of only ice and snow, and each spring it all melts down and returns to the Torne river. During the project a plan for the environment, in ice and snow, will be made and then a part of it will be built in January 2010. The purpose is to improve the outdoor environment with landscape architecture to enhance the experience of Icehotel and create an exciting entrance to the area.

Current technology offers many possibilities for remotecommunication. Nevertheless, people with cognitive and communicativedisabilities have limited access to common communication technology like textmessaging via a mobile phone. This study is part of the project Text messagingwith picture symbols - a possibility for AAC users and people with cognitiveimpairments. Semi structured interviews were used to investigate three menand four women?s experiences of using Windows mobiles with adaptedfunctions for text messaging.

This project examined the possibility to create an electronical aid with the purpose of increasing environmental awareness and to design the aid in a fashion that inspires other to develop similar applications. The impact of car traffic was examined, and the base of the aid was built up in modular form to simplify the hardware aspect. For the active, data processing part of the aid the Arduino platform was chosen because of its simplicity and big possibilities of help in different internet fora, for those who choose to create similar applications in the future. The main part of the project var the use of real-time information from the car?s on board diagnostics.

Fuktskador på uteluftsventilerade vindar är ett ökat problem, i det mer miljömedvetna Sverige. Genom tjockare vindsbjälklagsisolering minskar både energiförlusten genom bjälklaget och uppvärmningsbehovet i huset, men hur många funderar på vad som händer med det förändrade klimatet på vinden och hur det kan påverka fuktförhållandena i utsatta delar av konstruktionen.Studier från Chalmers Tekniska Högskola har framställt ett fuktberäkningsprogram för uteluftsventilerade vindar vid namn Simple Cold Attic Model. Programmets funktion och potential har prövats i denna rapport genom en beräkningsanalys av en uteluftsventilerad vindskonstruktion. Försök till att förbättra fuktsäkerheten i konstruktionen har utförts och redovisas i rapporten. Studien har påvisat att den studerade konstruktionen inte är fuktsäker om den uppförs i Stockholmsområdet. Det visades även att aktiva val i konstruktionen kan förebygga fuktskador. Studien har påvisat vikten av inte beräkna med medelår för klimat och hur det påverkar beräkningsresultatet av mögeltillväxt.

This Bachelor?s thesis consists of two parts; one with prefabrication (prefab) in focus and thesecond part includes detail design of a house project. These parts are linked together by designingsome parts of the house project as prefabricated.The focus section investigates how prefabrication can act time-, costs- and environmentallyeffective to a building project. This is investigated by combining literary sources with sourcesbased on reality in the shape of interviews. The result of the investigation is that prefabcould acteffectively on previously mentioned factors,if this way of building is used in a proper way.The detail design of the house started in a residential area with a new local plan in Huddinge,named Sjöängen II.

Companies worldwide strive to reduce costs and capital tied up in stock. At the same time, the need for short delivery times requires efficient logistic flows. In order to meet customer demands an efficient warehouse activity is required.The purpose of this study is to develop a model for designing a warehouse system regarding to working environment and safety. The model is primarily designed and based on literature reviews of scientific articles and books, own knowledge and the authors previous work experience in the industry.The thesis has been done at Sandvik AB, the department Precision strip in Sandviken. Sandvik is a high-technology engineering group with advanced products and a world-leading positions within selected areas.

This study will shed light on the subject of system management and system management models. It is important that everyone within an administrative organization understand business objectives and needs of the users who work with the systems. It is vital for the activity to form a structured approach for its management, which includes a system management model. Every company has its individual system management model that is tailored to support their management of a business IT systems. According to Brandt (2000), a system management system model is defined as "an idealized image of how you want the system management work is conducted".

This is a qualitative study with a hermeneutic and partially inductive approach. The study?s purpose is to enhance the understanding of young adults experiences of unemployment and the importance of being employed. In this study, eight young adults participate in the project Framtid Kronoberg. The youths are 19-25 years of age.

Due to increasing international competition and new technology IT-consultants has been forced to oversee their business models lately. The main purpose of this study is to investigate the process and consequences of a shift in business model for a consultant by using a methodology based on action research. The empirical foundation consists of a field study with observations, notes, interviews and business related documents. The case describes a consultant?s process of shifting business model from profits based on man-hours to selling a standardized system.

Förstudie av Fysisk aktivitet på Recept- ett projekt mellan vårdcentralen Ankaret och Friskis&Svettis i Örnsköldsvik. - ur ett hälsoperspektiv (Pilot study of exercise on prescription, a project between the health center Ankaret and Friskis&Svettis in Örnsköldsvik - from a healthperspective) Bachelor Essay in Swedish. Umeå: Umeå university, Department of Education.Physical activity is a growing problem in Sweden. To improve the situation a working method called FaR was developed. FaR is physical activity on recipe that primary health care providers can prescribe their patients.The aim of this study was to investigate how a project in which, FaR patients are prescribed by the health center to a wellness facility may succeed.

Storm water management has become a more important matter as urban areas are expanding and natural areas are being exploited. As nature landscapes are being converted into hard surface areas storm water flow is affected both in terms of velocity and size. A flow increase can easily result in a flooding if the dimensions of the pipeline system are inadequate. Considering predicted upcoming climate changes, flooding?s may become more common in urban areas in the future.