Nyckeln till ett framgångsrikt och värdefullt företag är att göra bra investeringar eftersom det är investeringarna som skapar den avkastning som dess ägare får som ersättning (Froot, et al., 1994). Om företaget strävar efter att göra värdemaximerande investeringar måste de därför bedöma vilka investeringar som kan tänkas generera en avkastning som är större än kostnaden för kapitalet som investeras (Brealey, et al., 2014). Detta är den teoretiska grundregeln för all investeringsbedömning (Brealey, et al., 2014). Men eftersom framtiden är fylld av risk och osäkerhet är bedömningen av en investerings ekonomiska värde ingen enkel sak (Sandahl & Sjögren, 2005).I företagens strävan att tämja denna risk och osäkerhet har Mikes (2009;2011) identifierat två olika kulturer, den beräknande kulturen och den visualiserande kulturen. Dessa kulturer präglas av sin syn på vad som är meningsfullt att sannolikhets bedöma och vad som inte är meningsfullt att sannolikhets bedöma (Mikes, 2011).

Det idag väldigt populära riskmåttet Value-at-Risk (VaR) kan beräknas på många olika sätt. En metod som använder sig av extremvärdesteori (EVT) för att estimera VaR utvecklades under 1990-talet som ett alternativ till de traditionella VaR metoderna. EVT fokuserar på fördelningens svans, eftersom det är här de extrema observationerna uppträder. I denna studie undersöker vi hur framgångsrik extremvärdesmetoden är när det kommer till att estimera VaR för råvaror, en typ av tillgång som karakteriseras av att vara extremt volatil och därmed speciellt svår att riskbedöma. Våra resultat pekar på att extremvärdesteorin erbjuder ett intressant alternativ när man önskar att estimera VaR för volatila råvaror.

The Swedish model for developing the national infrastructure is based on increasing the cooperation between municipalities, government and businesses. The method to establish the infrastructure in Sweden is the geodatastrategin. The effort to implement the geodatastrategin has resulted in an interaction model, Geodatasamverkan. The purpose of this study is to alert municipalities and to investigate the usefulness of their participation in Geodatasamverkan. The study also presents examples of different applications where geodata can be used within a municipality. The report is based on literature reviews, surveys and interviews. Online Surveys were sent to some of Sweden's municipalities to get an overall idea of ??how they make use of geodata and their general attitude towards Geodatasamverkan.

Despite the fast growing development of IP-telephony services, only a small number of people in Sweden use them. Of the total amount of fixed telephony subscriptions, maximally five percent are based on IP-technology. Through an exploratory study, the main purpose with this thesis is to identify factors that influence the use of IP-telephony on the consumer market, and the factors? internal relationships. The thesis also has two sub-purposes: firstly, chart the supply of IP-telephony services and secondly, discuss what IP-telephony services that are requested by today?s customers in the future.

Despite the fast growing development of IP-telephony services, only a small number of people in Sweden use them. Of the total amount of fixed telephony subscriptions, maximally five percent are based on IP-technology. Through an exploratory study, the main purpose with this thesis is to identify factors that influence the use of IP-telephony on the consumer market, and the factors? internal relationships. The thesis also has two sub-purposes: firstly, chart the supply of IP-telephony services and secondly, discuss what IP-telephony services that are requested by today?s customers in the future.

The aim of this study is to examine how students and teachers experience full class lectures in contrast to working individually in mathematics education. Furthermore, the study explores how different ideas of individualization influence the teaching practice.The investigation uses qualitative interviews and the survey analysis is based on the phenomenographic method. The interviews took place in two senior level compulsory schools and both teachers and students were interviewed. The ambition has been to explore the teachers? perspectives regarding their choice of method in the teaching of mathematics.

During an investigation of animal welfare in animal production, the focus has for a long time been focused on the absence of stress, suffering and injuries, and positive emotions have not been prioritized. However, in recent years that has been drastically changed. The public interest have increased for buying animal products from animals that have had a decent life, which have led to that play, exploratory behavior and other positive behaviours has come to play a significant role in welfare assessment. The welfare of cattle is difficult to assess since there is currently no ancestors to study, it is thus difficult to determine which behaviors can be regarded as natural and thus positively related, acordingly the welfare of cattle have been forgotten and research on positive emotions of cattle have not been prioritized. The aim of this study was to observe which behavior growing cattle performe, and if there was any differences of which kind of behavior that was observed, if the cattle is keept on slatted floor or on a deep straw bedding. Furthermore, antoher purpose was to investigate if the observed behaviours indicate a positive, negative or natural welfare, and if it is possible to use the observed behaviours in a welfare assessment.

In today?s World is climate change an important and hot topic. Climate scenarios for Sweden show a warmer climate, especially during the autumn, winter and spring. The same climate scenarios also show that the precipitation will increase during this part of the year, however, during the summer the opposite is expected to occur. The purpose of this essay is to examine how future climate change will affect Stockholm especially the expected increase in precipitation, which may lead to a rising level of the Lake Mälaren. During 2000/2001 was Stockholm hit by a flood. This flood nearly resulted in major consequences and showed that there were significant risks for the city of Stockholm and increasing precipitation will result in even more water in the drainage systems of Lake Mälaren. The results presented here show that it is important to increase the drainage capacity of Lake Mälaren in order to reduce the risks of flooding in the central parts of Stockholm.

Scientists and educational psychologists research have seen on self-regulated learning as learningconstruction. Every scientists have developed their own terms and concepts in the events of explaining how self-regulation affects students learning-process. Keyprocesses in previous studies is the importance of the active choice, to be goal-oriented,and awareness is what students need to self-regulate their own learning. The purpose of this study is to examine how students use different educational learning strategies based on the principles for self-regulated learning (SRL). From the process of the previous research, different concepts and terms have been divided into three key concepts titled:Active choices and actions, Goal-orientation and goal setting, as well as consciousness and self-awareness.

This essay aims to explain the fluctuations in the Swedish transition rate to higher education between 1923 and 2002. With theories of human capital, and screening, as points of departure, seven variables are selected and their correlation with the transition rate investigated by use of graphs and tables. The variables are unemployment, youth unemployment, the supply of academics, cohort size, number of high school graduates from programs preparing for ensuing studies, relative wage trends for worker categories with differing levels of education, and structural phase. Results show that no single variable nor the theories of human capital or screening can explain the fluctuations in transition rate in full. Instead I propose a theoretic model which amalgamates the above and places risk aversion as the driving force behind the individual?s educational decision.

The construction business is one of the most accident prone businesses in Sweden. In order to make it safer it?s vital that all employees of a company report all accidents and incidents that occur. This report intends through qualitative interviews, to analyze the knowledge and attitude towards incident reporting among the employees of the Swedish construction contractor JM.The goal of the thesis work is to hopefully contribute to an increase of employees? awareness on those issues.

In some criminal cases, the only existing evidence is the verbal statement of a witness or the plaintiff. The typical example is an alleged rape where victim and perpetrator have had some kind of relation, and their records of the incident differ. In these cases, the assessment of the value of the evidence drawn from the plaintiff's story is of crucial importance. On the one hand, a false positive judgment means that a person is wrongly convicted, on the other hand, a failure to correctly identify a truthful claim of rape means that a victim of a severe crime is left without judicial remedy. That the prosecutor must prove that the crime is committed by the defendant without reasonable doubt, means that there is much more chance of a failure to convict guilty felons, than of the opposite.In the essay, the rules of criminal procedure directed at the evaluation of the verbal statement are identified and critically evaluated from the perspective of how they may or may not facilitate the judgment of a verbal statement presented before the court, either in person, or through other media such as video.

ABSTRACTBackground: To be stricken with a cardiac infarction is among other things linked to different risk factors.  Many studies show that the participants in cardiac rehabilitation programs learn to deal with the risk factors, increase their quality of life and lessen the risk for re-infarction.Objective: To describe the lifestyle and perceived quality of life of the individuals after having participated in cardiac rehabilitation program and to see if they had maintained their results up to a year after having a cardiac infarction.Method: The 19 individuals who had participated in cardiac rehabilitation in 2010 after having had a cardiac infarction were asked to participate in the study. Everyone agreed to participate. The study was made analyzing the surveys, one a locally made, that the individuals had filled out four and eight months after cardiac infarction, and the other the generic Quality of life questionnaire EQ-5D, that the individuals had filled out two and twelve months after cardiac infarction. Result: The individuals have not changed their lifestyle after having participated in cardiac rehabilitation which can be interpreted that they have followed existing recommendations. The mean weight increased with one kilogram, no depression is shown and they stress less.

Denna rapport ingår tillsammans med en muntlig presentation som examination i kursen Examensarbete i ADB, 20p vid Högskolan i Skövde. Kursen ingår som slutmoment på det systemvetenskapliga programmet.Undersökningen, vilken genomfördes i samarbete med företaget Arthur Andersen, hade som syfte att utvärdera verktyg och metoder för riskanalys av verksamheters informationssäkerhet.Medelst intervjuer av 5 experter inom området, samt med en dokumentstudie, utvärderades problemställningen kvalitativt. Resultatet blev en analys av existerande verktyg och metoder för riskanalys, med avseende på deras olika fördelar och nackdelar, samt deras resultat..

With this study, our purpose has been to achieve profounded knowledge and understanding regarding the use of discretion among social workers specialized in social allowance issues. The Social Services Act, structured as a framework law in the Swedish context, provides the social worker with a certain degree of discretion, in order to enable accommodated decisions depending on client case specifics. This study problematizes these aspects of legal security, and our intention has been to examine which factors impact the assessments social workers carry out in statutory decisions of social allowance applications. To attain this, we narrowed down our intention into a number of distinct and delimitated research questions: (1) Which elements of the client case impact the social worker?s assessment? (2) Which external aspects influence the social worker?s assessments and decisions? (3) How do social workers decide the client?s credibility? In order to establish answers to our research questions, we have utilized a qualitative approach of research by exerting qualitative interviews in addition to a vignette study.