Forskning har påvisat ett samband mellan personer med neuropsykiatriska funktionshinder och kriminalitet. Aggression Replacement Training (ART) som förebyggande arbete har visat sig vara effektivt i syfte att reducera brottslighet. Tillämpning av metoden är dock inte vanlig avseende personer med neuropsykiatriska funktionshinder varför det inte finns mycket forsk-ning på området.Syftet var att utifrån systemteori med fokus på Bronfenbrenners socialekologiska modell samt kognitiva behavioristiska teorier och social inlärningsteori teori beskriva och studera den ART- träning som ingår i grundsärskolans undervisning på Engelbrektskolan i Örebro kom-mun. Utifrån att en ny målgrupp med särskilda behov har identifierats är det angeläget att erhålla information om metodens eventuella effektivitet.Författarna har valt att basera det empiriska materialet på kvalitativa intervjuer. I avsnittet empiri presenteras relevant material kring ART-träningen på Engelbrektsskolan.

Funding is essential for companies to function. All companies must relate to the funding issue, whether they are working with it in an active manner or not. Funding can be done in two ways, either through equity or debt and the ratio between these are called capital structure. Already in 1958 Modigliani and Miller concluded that a company?s capital structure does not change the value of the company, thus the company?s debt in relation to equity is irrelevant.

Syftet med denna C-uppsats har varit att undersöka hur metoden Aggression Replacement Training (ART) används i arbetet med ungdomar. I ART tränas den unge i att förändra sitt aggressiva beteende och sina värderingar och ersätta dessa med positiva tankar och handlingar. Metoden är multimodal vilket innebär att den kombinerar olika delar i en och samma metod för att genom strukturerade övningar komma fram till bäst resultat. I vår undersökning har vi gjort fem kvalitativa intervjuer som vi sedan har jämfört med varandra och tidigare forskning. Vi fann att killar var överrepresenterade på ART träningen, att killar tenderar vara mer aggressiva och utåtagerande än tjejer.

Vi har i vårt arbete studerat hur ART (Aggressive Replacement Training) som metod kan användas ute i skolans värld. Frågan vi ställde oss var: Kan ART användas som resurs i grundskolan och i så fall hur? Arbetet syftar till att belysa och konkretisera ART både som behandlingsmetod för elever med aggressivt beteende samt i förlängningen, integrerat i skolverksamheten som skolämne. I teoridelen beskriver vi ART utifrån litteratur i ämnet, tillvägagångssätt och metodik. I empiridelen har vi intervjuat både elever och pedagoger/tränare ute i verksamheten.

In this thesis the methane gas potential of three different substrates, two algaes Saccharina latissima and Laminaria digitata and biosludge mixed with paper fiber was studied. This was done by batch experiments in a laboratory environment to examine the gas production and composition of the produced gas.Biogas production is a complex anaerobic digestion process in which various microorganisms decompose the substrate in steps and at the end produce biogas and a residue. Many factors affect the production of gas, for example the substrate content, temperature and pH in the digester.The analysis of methane potential were divided into two experiments. In experiment 1 substrates were digested along with inoculum from Växjö waste water treatment plant in a temperature of about 37 ?C.

The high feeding value of red clover makes it into an important species in Swedish agriculture. There are three different maturity types grown in Sweden, early, medium late and late. The time for heading, regrowth and winter hardiness is affected by the maturity type, but there can also be other factors that are affected by the maturity type, for instance fiber content. In a greenhouse experiment three red clover varieties of different maturity types were compared; early Titus, middle late SW Nancy and late SW Torun. The features compared were fiber content and differences in development rates.

This thesis aims to investigate if peer-groups based on industry classification perform as well as, or better than, peer-groups based on other measures that represent factors affecting the price-to-earnings multiple. In contrast with previous empirical studies, a solid theoretical approach is used in defining which factors, according to valuation theory, affect the P/E-ratio. The factors identified as explanatory are accounting measures, risk and growth. Furthermore, we have recognized several measures that represent these factors. These measures are tested for accuracy of prediction in terms of the P/E-ratio for peer-groups based on these measures relative to an industry classified peer-group.

Utifrån en historisk jämförelse av de tre äldsta svenska ETFerna undersöker vi huruvida svensknoterade ETFer är en bättre placeringsstrategi än aktivt förvaltade Sverigefonder. Studien genomförs med de fyra utvärderingsmåtten Sharpe Ratio, Treynor Ratio, Jensen?s alfa samt Information Ratio för att se om ETFer ger högre riskjusterad avkastning än jämförbara aktivt förvaltade Sverigefonder. De tre ETFerna, XACT OMXS30, XACT OMXSB och XACT OMXSBULL jämförs mot samtliga aktivt förvaltade Sverigefonder som har som strategi att investera i stora bolag listade på Stockholmsbörsen. Samtliga utvärderingsmått ger tvetydiga resultat men två av de undersökta ETFerna visar sig ha genererat högre riskjusterad överavkastning än de jämförda fonderna.

Moral och moralutveckling är ett komplext område som kan vara viktigt att belysa i socialt arbete, då det visat sig att ungdomar med ett normbrytande beteende ofta har en lägre moralnivå än andra ungdomar. Det kan därför hävdas att det finns ett behov av moralfrämjande insatser inom ramen för behandling. Studiens syfte är att undersöka moralutveckling och ställa detta mot behandlingsprogrammet Aggression Replacement Training för att se hur de moralbildande komponenterna är tänkta att främja normbrytande ungdomars moralutveckling. Ett vidare syfte är att undersöka hur moralteorier och ART kan förstås ur ett genusperspektiv. I Studien används scoping samt en riktad innehållsanalys för att tematisera manual, forskning och litteratur.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

Background: A debated subject in today?s society is CEO compensation. Companies which give the CEO compensation mean that it motivates them to maximize the company?s return. The compensations are based on various types of variables, such as financial measures and financial ratio.

Purpose: The main purpose of this study is to study the 45 funds, divided into three differentdivisions, then the result will provide a greater understanding of how returns change with ahigher risk.Methodology: The study is based on a quantitative approach. The survey was conducted bygathering raw data from databases and secondary data from literature, printed and electronicsources.Theoretical perspectives: The study is based on the theory: the efficient markethypothesis, which argues that future returns can not be calculated as the market is fullyinformed. The study is therefore studying historical yields.Empirical foundation: Empirical data are acquired from www.morningstar.se, andtherefore also treated on this page. The material is then divided into documents and time axes.Conclusions: The study has shown that high-risk funds give a higher percentage returns thanmedium-and low-risk funds. However, does not imply a higher risk automatically earn ahigher return when the low-risk funds have shown a higher yield than medium-risk funds.

Purpose: The purpose of this paper is to investigate whether there is a correlation between the actuarial assumptions, of listed groups in Large Cap on the Nasdaq Stockholm, equity ratio and their pensionplans funding status.Method: The study is based on a quantitative research method, where the analysis of annual reports takes place. The quantitative research method has enabled the paper to perform related analyzes and comparisons of means between groups, for listed companies equity ratio and pension obligation, and the relation to its actuarial assumptions. Correlation measurements are made using a non-parametric method, Spearman's rho, then further tested using one-sided hypotheses t-test.Theory: The backbone of the thesis is presented using two theories, earnings management and the principal-agent theory. These theories are intertwined with the previous researches, which also dealt with the essay topic of earnings management in previous years and in other countries.Empirical: Correlation analyzes between the studied actuarial assumptions and corporate groups solidity and pension financial status is presentedusing tables and charts. These are further analyzed using hypothesis tests and scatterplots.Conclusion: All tests resulted in very weak correlation between the different variables and can there for not be classified as significant.

Everyone has to take a greater responsibility in energy issues, both individuals and companies. There have been some major developments in the construction industry but there is still a lot to be done. This diploma work thesis presents different methods of making existing construction shed establishments to use less energy. What is possible to do and how much energy is there to be saved? A shed establishment consisting of 8 shed units were studied in this project and the building simulation tool VIP-Energy was used to simulate different types of material in the sheds. An infrared camera was used to locate thermal bridges. There are several factors that can be improved to make a construction shed establishment to use less energy.

The consumption levels in Sweden, Denmark, Finland and Norway have been rising fo r the last decade. Even after the financial crisis of 2008, consumption levels continued their upward trend, regardless of the recession. The explanation seems to be, at least partly, that households tends to increase their debt ratio in order to continue the same standard of living as before in terms of consumption. It is clear, based of our results, that there is a connection between increased consumption and debt ratio for households. And the consequences of allowing loans to finance a sustained or increasing consumption may ultimately be difficult to manage.