Resebyråerna växer i allt stadigare takt, allt eftersom fler människor väljer att färdas med flyg på grund av den effektiva globaliseringen som pågår världen om. Ving och Fritidsresor är två resebyråer som följt med utvecklingen sedan mitten av 1900-talet och har nu blivit två av de ledande resebyråerna i Sverige.Därmed är det intressant att göra en jämförelse mellan dessa och se om det finns några påtagliga likheter eller skillnader. Detta arbete kommer att beröra Ving och Fritidsresors konkurrens för- och nackdelar ur ett kundperspektiv. Det har tagits fram med hjälp av konkurrensmedelsmixen, sexhörningen som består av följande sex hörn, geografi, sortiment, kommunikation, människor, service och pris. För att ta reda på hur betydelsefulla hörnen är för kunden och hur de upplever att Ving och Fritidsresor möter deras behov.Undersökningen har gjorts med hjälp av en kombinerad enkätundersökning av kvantitativ- och kvalitativa frågor som senare har jämförts med aktuell teori.

Med företagets kapitalstruktur avses den mix av eget kapital och skulder som används för att finansiera företagets tillgångar. En faktor som anses påverka valet av kapitalstruktur är den typ av tillgångar som företaget har. En hög andel immateriella tillgångar är förknippade med en lägre skuldsättningsgrad. Syftet med denna uppsats är att undersöka om det finns ett samband mellan andelen bokförda immateriella tillgångar och skuldsättningsgraden hos svenska börsnoterade företag i IT-branschen. Ett delsyfte är undersöka om det finns något samband mellan affärsrisken samt företagens storlek och skuldsättningsgraden.

LEXION is the name of the largest series of combines made by the CLAAS factory in Germany. LEXION was introduced on the Swedish market 1996 and was for sale in Sweden from 1997. LMB have sold over 400 LEXION-combines in Sweden. In cooperation with the Swedish general agency we decided to make a market research on the Swedish LEXION-market. The questionnaire was supposed to give answers about capacity and technical equipment. Before I made the questionnaire I studied manuals and combines. I got 81 answers of about 325 questionnaires. That makes 25 % reply frequency.

The society of today can?t manage without transportation. We need transports to getfood, to go to work and to create new products. The transportation ofgood is thus an important part in the function of the society and they?ll increase, bothin number and in amount.

Förmågan att prestera under akut eller kraftig stress är en förutsättning för en del yrken. Forskningsresultaten gällande hur stress påverkar prestation pekar åt olika håll. Denna studie undersökte sambandet mellan fysiologisk arousal och kognitiv problemlösningsförmåga under stress. Trettiotvå polisstudenter testades på Ravens test av flytande intelligens APM set II både före och efter att antingen ha sprungit i tjugo minuter eller haft en självskyddslektion på ca fyrtio minuter. Resultaten från en mixed ANOVA för beroende mätningar visade på en signifikant interaktionseffekt (F (30) = 6,547, p < 0,05) ? en ökning i prestationen hos självskyddsgruppen med arton procent och en minskning med femton procent hos löpningsgruppen.

The purpose of this paper is to examine and analyze past development of mutual funds in large and small mutual fund companies and see if there are any differences between these two segments. Limitations on the number of funds have been made by choosing Nordic mutual fund companies that invest in emerging markets over an 11-year period. The study is made on 66 mutual funds managed by 13 mutual fund companies in which the segment of small fund companies includes seven fund companies with assets under management less than 100 billion SEK and the segment of large mutual fund companies includes six fund companies with assets under management more than 400 billion SEK. In the comparison of the segments the Sharpe ratio has been used to calculate the risk-adjusted return. The study shows small differences of the risk-adjusted return between the segments.

AimThe aim of the present study was to evaluate physical performance according to ?fysprofilen? in skiers of the Swedish mogul ski team and to compare their physical performance at three test occasions during one year.MethodsAll eight elite mogul skiers at the Swedish national mogul ski team during the seasons 2011/2012 and 2012/2013 participated voluntarily in this study. The test battery ?fysprofilen? was performed at three test occasions, October 2011, May 2012 and October 2012. Muscle strength was evaluated with squats, bench press and grip strength; power was evaluated with power clean, squat jump, countermovement jump with and without arm swing, Harre´s test and the 30 meters sprint.

Research issue: The transition from Basel II to Basel III becomes consuming for banks, financially. But Basel III should be profitably for financial market economy. Risks in the financial world is very complex. Is Basel III is sufficient to manage risk and future crisesPurpose: The purpose of this paper is to examine the application of Basel II and the transition to Basel III in Sweden with the banking system in focus.Method: The study has a qualitative research methodology for the collection of empirical data. The study is based on interviews with four large banks of Sweden (Swedbank, SEB, Nordea, Handelsbanken) and with Finansinspektionen.

Syfte: Studera sju portföljer och notera den bästa typen av portfölj med högst avkastning till lägst risk.Metod: Sekundärdata är grunden för uträkning av samtliga portföljers avkastningar, risker och korrelation. Studien är deduktiv med kvantitativa inslag av kända teorier av nobelpristagare i ekonomisk vetenskap. Slutsats: Studien visar att stora bolag i olika branscher är ett vinnande portföljinnehåll för denna studie. Stora bolags aktier har visat högre avkastning till lägre risk jämfört med små bolag under studiens tid då ekonomiska kriser drabbade marknaden. Den mest presterande portföljen var därför storbolagsportföljen.Vidare forskning: Längre tidsperspektiv och nya teorier som Jensens alfa samt Treynorkvot är av intresse för vidare forskning för att styrka vår slutsats..

The first part of the thesis consists of a brief introduction to the general principles of target detection and the sensor-systems used. In the following part there is a theoretical description of the algorithms this thesis focuses on. The detection algorithms described in this paper are called Cell Average, Ordered Statistics, 2parameter and Gammadetector. Two different discriminators called Extended Fractal Features and Quadratic Gamma Discriminator are also described. The algorithms are tested on three different types of data, simulated SAR-pictures, authentic SAR-targets and IR-pictures.

Most studies regarding wolf (Canis lupus) predation on moose (Alces alces) have focused on the total annual consumption of moose within a wolf territory but few have tried to describe the spatial impact of wolf predation on a local scale. In this study I have analyzed wolf movement data, wolf predation, moose hunting statistics and moose hunter observations to investigate how wolf predation affects the human harvest of moose in Scandinavia. Since wolves prey on mostly juvenile moose during summer, analysis of their summer movement patterns is crucial to understand its impact on the human harvest later during autumn. In this study both reproducing (n = 45) and non-reproducing wolves (n = 12) reduced their movement range during summer to 66% and 67% of their annual movement range, respectively. Reproducing wolves increased their movement range from early to late summer while non reproducing wolves did not.

The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

Agricultural drainage is widely used to manage the amount of water in the ground in order to improve conditions for cultivation. However the effects of drainage companies on water regimes are considerable leading to runoff changes such as altered stream flows, peak flows and water levels. In a greater extent this could imply an increased risk for floods along affected watercourses. This study analyzes the extension of agricultural drainage within the drainage basin of Trosaån in Sweden by ArcGIS mapping. In a statistical analysis, historical variation in streamflow in relation to mean precipitation and mean temperature are investigated for the study area.

This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively related to financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate.

What on earth do people see in camping? Why do they choose this compact living in their holiday? All that people in caravans who are put together in a camp site.The purpose of my study was to find out who and wy. My ethnographic study in a camp site with participation observations, interviews and analysis have results in facts that show why.The most common camper is the house owner with average income. And the choice of the camp site depend on the security and the service that the camp site offered. The camp site was controlled and the campers controlled each other.