Recent studies made by Margaritis and Psillaki,have shown that a lower debt ratio and higher efficiency are correlated in their studies performed oncompanies in New Zeeland. Other researchers have been able to show a connection between other industries than the one used in our studies,among these are Titman and Wessler. These studies have been done with a great selection of companies in different industries and time periods. However most of these researchers have used traditional ratios and variables.This study aims to find and analyze connections between returns and lower debt ratios in real estate companies listed on the Stockholm stock exchange. Instead of the traditional debt-equity ratio we will construct our own taking long term debts and property assets.

According to Food and Agriculture Organization newsprint is defined as: Uncoated paper, unsized (or only slightly sized), containing at least 60 percent of mechanical wood pulp. The consumption of newsprint in Sweden was just over 798 000 tonnes in 2009, which represents approximately 90 kg per person. Although there are studies that predict a drastic reduction in newsprint consumption in the Western world, there seems to be a clear difference between forecasts for the future given by statistical analysis of newsprint consumption and forecasts given by experts in the industry. The former predict a continuing increase while the experts see a coming decrease in consumption.In this report, both demand and business strategies of newsprint in Sweden are studied. The study also presents a forecast of the future which is based on historical data and qualitative interviews.

En gatas geometriska utformning är av betydelse för de val vi gör längs en sträcka.Det kanske viktigaste valet är hastighet, vilket är nära kopplat till olyckor och kan påverka en känsla av otrygghet längs gatunätet. Dimensioneringsfaktorerna på det vägnät vi har idag skiljer sig vitt åt, genom varierade gatubredder och korsningsavstånd men även olika högsta tillåtna hastigheter för vägar med samma dimensionering. Hastigheter påverkar människor både direkt och indirekt, och kan ge upphov till mycket svåra skador för den enskilda. I ?Nollvisionen? anges långsiktiga mål som eftersträvas vid svensk transportplanering.

While the technological infrastructure that enables collaboration between municipalities, counties and private health care providers improves, so does the need for health-care providers to gain access to the right patient journal at the right time. For doctors, nurses and other health-care organization employees this goal is achieved by NPÖ, National Patient Summary. NPÖ effectively enables health-care records to be shared across organizational boundaries. This thesis is based on a demand by a mobile application that can give district nurses access to health-care records wherever they are.This thesis describes the development of a prototype of a mobile application aimed for NPÖ. This includes investigating a suitable mobile platform, investigating available card readers for reading electronic identification from SITHS cards and the ability to connect to external services such as NPÖ.

Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.

The thesis has been made for NCC Teknik in Gothenburg. The NCC Corporation is one of the largest leading companies in Scandinavia within the construction industry. NCC is active throughout the whole construction process, where one part is to carry out soil investigations prior the construction of various buildings, for example residential buildings. NCC Technology wants to visualize the samples taken at the construction sites in 3D for clients, authorities and also internally to show in a simple and understandable way how contamination is spread out in the soil.The thesis includes the area of Limhamns läge in Malmö, previously an industrial area. The area has previously included a concrete factory and the contamination from that factory has lingered in the soil.

Purpose: The purpose of this study is to investigate possible links between short selling and the stock market movements using econometric test models. Methodology: A quantitative study carried out on the time series stock lending and OMX Stockholm 30 index. Information is gathered through qualitative interviews with specialists in the field of stock lending, and studies of relevant newspaper articles and reports. Theoretical approach: The theoretical frame of reference is a further consideration of supply and demand theory. The empirical study is implemented by the simple linear regression model and a vector autoregressive model (VAR).

In the latest edition of NRC (2007) the feeding recommendations for Ca and P to growing horses were increased with 35 and 25 %, respectively, based on results from a Canadian study showing that daily endogenous fecal losses of Ca and P were greater than previously suggested. A Ca absorption efficiency of 50 % is used for all horses. However, the true absorption efficiency might be as high as 70 % in young horses. P absorption efficiency is assumed to be higher for growing horses because their diets are often supplemented with inorganic P. Thus, an efficiency of 45 % is used for growing horses as compared to 35 % for mature horses.

SYFTE: Syftet med detta arbete är att undersöka det eventuella sambandet mellan de utvalda ländernas ränteförändringar och ränteförändringar i Sverige. Vi undersöker även om det går att påvisa om något eller några av ländernas räntor påverkar räntorna i Sverige. Vidare är syftet att ta reda på vilken inverkan de utvalda EMU-länderna har på den svenska räntan. Vi undersöker även hur volatiliteten ser ut för ränteförändringarna i de olika länderna jämfört med ränteförändringarna i Sverige. METOD: Vi har i vår uppsats använt oss av en kvantitativ metod med komparativ design.

Abstract Background Todays guidelines for advanced CPR emphasize chest compressions with good quality and early defibrillation. Prehospital CPR performed by ambulance crew, an automated external defibrillator (AED) is used. The AED analyzes the heart rhythm and the performer is following the advice to chock the heart or not, given by the AED. During on-going CPR there are sequences when no chest compression is performed known as hands-off time. Hands-off time includes the time for the AED to analyze the heart rhythm and the time when advice is given to the crew.

The last decades the populations of wild boar (Sus scrofa) has increased rapidly over the species? entire European range, including Sweden. This is followed by increasing human-wildlife conflicts as a result of the wild boar foraging behavior, causing damage to agricultural crop fields due to trampling and feeding. To be able to minimize damage we need more knowledge of where in the fields the risk of damage is high and what features in the landscape that affect this risk. I analyzed damage distribution in relation to the distance to six different landscape features; forest, road, ditch, building, game field and bait station, in the study area, the Island Mörkö in eastern central Sweden.

Mot bakgrund av socialisationsprocessen och de rådande genusnormerna som verkar inom denna, ämnar den här studien undersöka huruvida sambandet mellan socialt stöd och psykisk hälsa bland barn och unga varierar enligt könskompositioner mellan föräldrar och barn. Ytterligare ett syfte är att studera om ovanstående samband skiljer sig mellan äldre och yngre barn.Uppsatsen är kvantitativ och studiens analyser baseras på empirisk data från Barn-LNU och Barn-ULF (2000-2001). Analyserna genomförs med linjär regression med hjälp av statistikprogrammet SPSS (n=1,964).Resultatet visar att det finns ett samband mellan socialt stöd från föräldrar och psykisk hälsa bland barn och ungdomar i åldrarna 10-18 år. Detta gäller dock inte alla aspekter av socialt stöd. Resultatet visar vidare att den psykiska hälsan varierar enligt kön; pojkar har bättre psykisk hälsa än vad flickor har.

Bakgrund: Daglig rökning och låg fysisk aktivitet på fritiden är betydligt högre bland individer med psykisk ohälsa. Syfte: Att undersöka dessa samband i ett köns- och socioekonomiskt perspektiv, samt eventuellt finna bakomliggande orsaker. Metod: Använder data från en tvärsnittsstudie (Folkhälsoenkät, Skåne 2000) med en representativ population (n = 11 304) i åldern 18-65. Huvudvariabler är självrapporterad daglig rökning och låg fysisk aktivitet, samt psykisk ohälsa som bedöms via General Health Questionnaire-12. Analyser gjordes med logistisk regression för att få oddskvoter och kontrollera för möjliga confounders. Resultat: Samband finns mellan psykisk ohälsa och daglig rökning, respektive låg fysisk aktivitet bland båda könen, och bland socioekonomiska grupper. Kvinnor har signifikant lägre oddskvoter gällande båda sambanden. Individer med psykisk ohälsa har fler ofördelaktiga levnadsvanor än de med ej psykisk ohälsa, oavsett socioekonomisk status.

Introduction: The concept of CSR was first coined in the 1950?s and refers to corporate vol-untary work to contribute to a sustainable society. In Sweden, companies within the finance sector are among the worst when it comes to implementing CSR in their daily work. The debate on whether companies should engage in CSR activities or not, is extremely relevant nowadays. Right now we are facing a time where the demand on companies to take their social responsi-bility becomes more intensified.

Weber and Linder (2005) have enlightened that the focus of the current debate on the budget?s to be or not be, has been on trying to find a general tool, which fits best in all situations. They argue that the budget may be more appropriate for organizations in certain circumstances, than for others. They claim that there is a gap in research concerning the situations in which the budget may be appropriate, or when Beyond budgeting is preferred. It is this gap we are trying to fill with our thesis.The purpose of the thesis is to explain which situational factors that affect the organization's use of budgets for the functions the budget can fulfill.