Bakgrund: Börsen ger en möjlighet för företag att erhålla kapital och för placerare atttillgodogöra sig avkastning. Personer med insyn i det egna företaget, så kalladeinsiders, kan dock i egenskap av sin position inneha kurspåverkande information somövriga aktörer på marknaden inte har möjlighet att ta del av. Tidigare forskning harpåvisat att insiders utnyttjar denna informationsasymmetri för att på så sätt tillgodogörasig överavkastning.Syfte: Syftet med studien är att undersöka om insiders kan tillgodogöra sigöveravkastning genom handel med aktier på Nasdaq OMX. Vidare ämnar studienutröna eventuella skillnader i överavkastning beroende på företagsstorlek,transaktionsstorlek samt tidsperiod.Metod: I denna studie har en kvantitativ forskningsstrategi i form av en eventstudietillämpats. Studien har en deduktiv ansats och undersöker insidertransaktioner från 90företag på stockholmsbörsen under tidsperioden 2006-01-01 till 2011-12-31.

Suspensory ligament injuries are a common cause of lameness among sport horses. These injuries are expensive due to slow healing, extensive convalescence and high risk of recurrence. The prognosis has been reported to be everything from good to guarded depending on the size of the lesion and the location within the suspensory ligament. The purpose of this study was to determine how different factors such as age, use, and location of the lesion are associated with the final outcome after a suspensory ligament injury. Material: Hospital records of 27 horses treated for suspensory ligament injuries at SLU equine hospital in Skara, Sweden, between January 2002 and July 2003 were examined retrospectively.

An increasing number of heat pump producers have developed heat pumps that can be connected to solar panels. In this thesis we have examined the possibilities of connecting solar panels to existing ground source- and geothermal heat pumps that has not been adapted to solar panels. During the work process, a prototype plant has been built to compare our theory with the practical results and with our designed sizing tool. The work has rendered in knowledge that will be used to build a sun module that can be easily connect to the existing heat pump system. The existing heat pump, our test plant, has been supplemented by an advanced storage tank used to allow different operating modes.

The Swedish healthcare system is characterized by lack of resources and extensive hospital queues. In order to counter these difficulties the Lund University Hospital have introduced Lean Healthcare to the hospital organization. The purpose of this scientific paper is to study the relationship between the implementation of Lean Healthcare and the experienced motivation among the staff. This essay thereby intends to impart knowledge, which could be used on future implementations of Lean Healthcare at other hospitals. In order to fulfil the purpose of this essay a case study have been conducted at two wards at the Lund University Hospital in which qualitative research interviews have been the method chosen in order to gather data.

In the future the Swedish pension system will face major problems. With an increasing aging population combined with a decreasing share of working population the financing of the pension system is becoming a bigger problem than previously predicted. This means the individual himself will have a bigger responsibility to invest money for their future retirement. It has been shown that a large proportion of the people who invests for their future pension have neither the interest nor the time to actively invest their pension capital. To make it easier for those who invest for their retirement, some Swedish banks have created so-called generation funds.

The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

Today, the definition of literature has changed. Walter J. Ong talks about the secondary spoken language that has surfaced as a result of new technical innovations to our writing tools. This also transforms our attitude towards literature and we can see a return to literature based on verbal characteristics. According to Hans Hertel the verbal renaissance reflects a modern man need to come closer to each other and create togetherness.

A violent conflict emerged in the Indonesian province of Aceh in 1976, with the rebels of the Free Aceh Movement, GAM, on one side, and the Indonesian government on the other. GAM demanded Aceh to become independent, but the Indonesian government did not accept their nationalistic claims. The conflict therefore lasted for almost thirty years, and many civilians were killed during this period. This essay deals with this particular conflict; its causes and its solution. In the centre of the analysis we find theidentity of the Acehnese people, and the way in which this identity has beenconstructed and re-constructed throughout the history.

The purpose of this study was to investigate and describe the views on how the mediation program Programa Árbol Sicómoro affected inmates?, convicted of murder, own lives. Research questions:? To what extent, and how, has the mediation affected the convicts? views upon themselves and the crime they have been convicted for.? To what extent, and how, has the mediation brought any change to the convicts? imprisonment and if it has changed their look upon the future.The study has been executed using qualitative method. Materials from seven profound interviews have been analysed and condensed using terms from restorative justice and self-image theories.

Bakgrund: Det finns ma?nga aktier att va?lja mellan pa? aktiemarknaden. Fo?r en person som aldrig tidigare har handlat med aktier kan det vara sva?rt att veta vilken investering som efter en tid kan generera ett ho?gre va?rde a?n det satsade kapitalet. Relativva?rdering a?r en investeringsstrategi som kan tilla?mpas fo?r att identifiera dessa aktier.Syfte: Syftet med studien a?r att underso?ka om va?rdemultiplarna P/E-talet, P/BV-talet och direktavkastning kan generera o?veravkastning genom investeringar i underva?rderade aktier i finansbranschen.

The Swedish healthcare system is characterized by lack of resources and extensive hospital queues. In order to counter these difficulties the Lund University Hospital have introduced Lean Healthcare to the hospital organization. The purpose of this scientific paper is to study the relationship between the implementation of Lean Healthcare and the experienced motivation among the staff. This essay thereby intends to impart knowledge, which could be used on future implementations of Lean Healthcare at other hospitals. In order to fulfil the purpose of this essay a case study have been conducted at two wards at the Lund University Hospital in which qualitative research interviews have been the method chosen in order to gather data.

The debate on the future of Nuclear power in Sweden has increased with the discussion on global warming. The uncertainty of fossil fuel- and carbonprices the latest years has aroused considerable interest in Nuclear from power companies, industry and politicians. Nuclear power plants have negligible CO2 emissions and are not directly affected by increased price of emission rights and fossil fuels. The future power production needs to reduce its emissions of greenhouse gases to become sustainable. The purpose of this study is to examine the value for power producers to have the option to invest in Nuclear power and how a Nuclear power venture would affect future electricity prices. The study uses two methods, a traditional cash flow model and real option analysis, to estimate the value of Nuclear power.

Undersökningen behandlar med vilka handlingssätt och beslut e-handelsföretag inom den svenska marknaden kan påverka andelen returnerade varor. En kvalitativ undersökningsstrategi har valts, där datainsamlingen skett genom semistrukturerade intervjuer med utvalda personer från respektive företag. I undersökningen har nio stycken företag medverkat där samtliga bedriver e-handel inom detaljhandel på den svenska marknaden. Undersökningens syfte är att undersöka och förklara med vilka medel e-handelsföretag kan påverka andelen returer, samt att skapa förståelse kring utformningen av e-handelsföretagens returpolicy, för att sedan jämföra om företagens metoder överensstämmer med befintliga teorier och modeller. Analysen visar hur e-handelsföretag resonerar kring returer och vilka parametrar de tar i beaktning vid utformandet av deras Returns Management som sedan kopplats till tidigare forskning.

Bakgrund: Bland alla personer som insjuknar i stroke, är en femte del yngre än 65 år och 5 % är yngre än 55 år. Efter stroke krävs ofta stora rehabiliteringsinsatser. Enligt flera studier och rapporter om personer i yrkesverksam ålder som insjuknar i stroke kan mindre än hälften återvända till förvärvsarbete. Problemformulering: Yngre personer med stroke kan uppleva att deras behov inte är tillgodosedda gällande rehabilitering och återgång till arbete. Syfte: Att kartlägga vad som påverkar yngre strokepatienters återgång till arbete.