The aim of this thesis is to study different aspects of the public libraries' investment in public access computers connected to the Internet. What level of accessibility can be found at the surveyed libraries concerning the number of computers open to the public, as well as chat and email services? What activities have been taking place with the computers in focus, and what have the goals of these activities been? Is there any control of content, and what aspects of the Internet are, if that is the case, subject to censorship. And how do the governmental policies relate to the surveyed libraries' intentions and activities regarding the Internet? In order to answer these questions, each main library in the 42 largest towns of Sweden was surveyed response rate: 100 %.

Stressrelaterad ohälsa är idag vanligt förekommande och forskning kring arbetsrelaterad stress och utmattning är omfattande. Däremot är forskning om medarbetares och chefers upplevelser tämligen begränsad. Det sociala stödet från omgivningen har visat sig vara av stor vikt när den drabbade ska återgå i arbete och chefen har en viktig roll i detta skede. I Studien undersöktes på uppdrag av ett företag vilket stödbehov chefer har i denna process. Tio personer deltog och genom en halvstrukturerad intervju studerades deras upplevelser samt vilket stödbehov som fanns.

Hedgefonder är ett relativt nytt investeringsalternativ vars målsättning är att leverera positiv avkastning, i de flesta fall till låg risk, oberoende av marknadens utveckling. Med ledning av portföljvalsteorin och CAPM, som är en modell för att utvärdera kapitaltillgångar, ska uppsatsen besvara om hedgefonder lyckas med sitt mål. Vi fokuserar på perioden mars 2000 till april 2006, som inkluderar både börsnedgång och uppgång, för att kunna studera om hedgefonderna lyckas med målsättningen att generera positiv avkastning oavsett börsklimat.Till skillnad från de flesta andra studier som syftar till att utvärdera hedgefonders prestationer i jämförelse med traditionella fonder kommer jämförelsen göras i förhållande till SIX Return Index, SIXRX. SIXRX är ett marknadsindex som speglar kursutvecklingen för bolag på börsens gamla A- samt O-lista och som inkluderar återinvesterad utdelning. I uppsatsen har vi kommit fram till att de valda hedgefonderna lyckas med målsättningen att alstra en positiv avkastning oavsett börsens utveckling..

Syfte/Purpose Syftet med uppsatsen är att undersöka sambandet mellan aktiens omsättningsvolym och dess avkastning under olika marknadsförutsättningar./The purpose with this essay is to observe the correlation between the stock turnover volume and the return under different situations on the market. Metod/Method Den metod som jag har använt mig av är en kvantitativ undersökning. Genom att utföra en kvantitativ undersökning har jag gjort det möjligt att undersöka ett stort antal aktier. Jag har jämfört utvecklingen av 60 stycken, slumpmässigt utvalda, aktier vid både en positiv samt negativ trend av index./The method that I have used is a quantitative study. By execute a quantitative investigation I have been able to study a large amount of different stocks.

Hedge funds have the past few years become an increasingly popular investment alternative and in the last decade hedge fund assets managed have quadrupled to USD 2000 billion, a growth rate of around 25-30% per year. One explanation for this substantial increase is that hedge funds' minimum limits on capital invested has declined, which have made ??them available to retail investors. The recent turmoil in financial markets has also contributed to investors finding their way to hedge funds, whose goal is to generate stable returns regardless of how the market develops.Using Sharpe?s, Treynor?s and Jensen's performance measures, I have investigated whether hedge funds manage to generate higher risk-adjusted returns than traditional managed funds.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

The increasing holdings by institutional investors have raised concerns about the institutions passive investment strategies and the implications for corporate governance. A way for investors to address moral hazard and opportunistic behaviour of management is to demand conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting conservatism in the Swedish market by studying firms on the Nasdaq OMX Stockholm over a three-year period. Furthermore, the study investigates whether ownership by institutions with high probability of monitoring managers leads to higher conservatism in financial reporting. To measure accounting conservatism this study uses the asymmetric timeliness measure developed by Basu (1997).

Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

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 background to this study is to find alternative ways of size rationalization. My vision is to take the basic conditions and make the best and most profitable of them. I have chosen press of rape oil because it?s interesting and the investment to get started is relative small. The opportunity to use outmoded and unrational buildings which often are found at many farms to something that gives money instead of costs money is also an argument.

The aim of this essay is to investigate what is burnout and how women who are affected by it manage their condition. Furthermore, we have investigated stigma and whether or not those affected by burnout are in turn stigmatised.A qualitative approach has been used to achieve our aims with this project. To support our analysis we have interviewed ten women who all have been diagnosed with fatigue syndrome along with studying relevant literature. The main theories used in this investigation are the symbolic interaktionism by G.H Mead, the term stigma by Erving Goffman and different theories on coping.The results show that the majority of women in the study had suffered from burnout due to work related stress and changes in their working environment. How they coped with and recovered from the condition depended on their own activity and how it related to their own support system.

Practitioners of financial statement analysis are dependent on key ratios in a multiple number of situations, one in particular being equity valuation. A lack of historical benchmarks, and knowledge regarding the time series behaviour of such ratios, has been identified regarding Swedish companies. Therefore, this study sets out to provide such data and knowledge. Companies listed on the Stockholm Stock Exchange are examined over the period 1979-2009 where the sample is divided into nine industry groups. Historical values for eight common key ratios are documented with regards to median, mean, standard deviation and percentiles.

Politicians attract their voters by promising more jobs and investment in education, health and social care. Against this background, I wonder how the situation of artists will be affected by the followingquestions:? What political views on the artist's position in society appeared in propositions of Socialdemokraterna and Moderaterna?? In what way did these propositions influence the conditions of artists?? How have the artists of Värmland been affected by different (Socialdemokraterna and Moderaterna) cultural policies? With my investigation I find out more about the artists' conditions on a national level, but I also investigate the situation in Värmland. By examining policy proposals and reports, I learn more about the issues. I also conduct a survey and three in-depth interviews to obtain opinions from various sources.The respondents are the cultural departments of Värmland and representatives from cultural organizations.What is clear from my research is that politicians differ on some issues, especially those relating to commercialism and artist salaries.

This report analyzes disposable packaging and returnable packaging with the methods life cycle analysis and life cycle costs analysis. These two different packaging are analyzed through the company Clas Ohlson?s packaging-flow. To get a picture of how the flow works, a visit at the company and email contact have been done with Clas Ohlson to get relevant informationToday Clas Ohlson has a big flow of articles to the stores without larger variations in the demand, with the exception of autumn, which is when customers start shopping for Christmas. Clas Ohlson?s articles are placed on a pallet and are wrapped into plastic-film for protection and to make sure that nothing will be stolen.

Introduction: Increased savings in funds has enforced the importance of the institutions. During the last 25 years they have augmented their ownership from 20 to 85 % of the Swedish stock exchange. Thereby the ownership becomes more and more financial, meaning that the return is the most crucial. In an article in Dagens Nyheter the president of the Swedish Shareholders Association and the president of Metall object to the institutional passivity which they consider being an important problem. Purpose: The purpose of this essay is to put the institutional passivity in perspective.