This paper investigates the compensation for risk in the context of the Swedish stock market with a special focus on downside risk. Using daily market data collected from the A-list of the Stockholm Stock Exchange between the years 1983 and 2005 the purpose is to answer the question whether Swedish investors are compensated for holding stocks with high downside risk, measured as downside beta. Using panel data analysis it is shown, in accordance with most previous evidence in international research, firstly that stocks with high beta values on average experience higher returns than stocks with low beta values, and secondly that stocks with high downside beta values experience higher returns than stocks with high beta values in general. On the other hand, cross-sectional regression methodology using a bivariate regression approach shows that downside beta does not explain excess returns very well. Instead, regression analysis suggest that high upside beta does a much better job in explaining excess return over this time period compared to downside beta.

The aim with this study is to investigate the market reactions to announcements of special dividends and redemptions in Sweden and thus if these announcements can signal information. This study is an event study, where the event is the day of the announcement of a suggestion regarding issuance of special dividends or redemptions. The abnormal returns were estimated for two samples with the market adjusted returns model, one including special dividend announcing firms and the other redemption announcing firms. The signalling hypothesis and the hypothesis of a tax induced clientele effect are the most important hypotheses for this study. The efficient market hypothesis is another theoretical base that may explain the market reactions to the studied announcements, especially the pre-announcement activities that may occur.

Every year, thousands tons of edible food are discarded by the grocery stores. This is food that could have gone to people that?s in need of it. In many countries, so called food banks are established in order to supply welfare organizations with this kind of food. Today there is no equivalent system existing in Sweden.

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.

AbstractBackground. The need for drugs delegation is increasing as more and more sick people are cared for at home and too few nurses working in home health care. Because of this, the number of delegations per nurse is often unacceptably high.Aim. The aim of this study was to describe the public health nurses´ experience in drugs delegation to home care staff in home care.Method. In this study a qualitative method with an inductive approach was used.

Human-animal interaction is suggested to be a main feature within livestock production. The quality of handling, for instance, appears to be greatly depending on the attitudes and behaviour of the stock people. Various studies have been conducted on relationships between human and animals, but few have looked upon differences in human-animal interaction and attitudes between countries. Two countries often discussed in livestock production are The Netherlands and Sweden. It would be of interest to compare these two countries to find out whether (assumed) differences are reflected in the attitudes between animal handlers.

Nearly 74 percent of the Swedish population invests in funds and the options are therefore various. The Swedish private investors can choose between active and passively managed funds. Fund managers, who seek to generate higher returns than the market, manage active managed funds. Unlike the active managed funds, passively managed funds do not require any active investment decisions.Fama?s (1970) efficient market theory reflects all available information in the stock price, therefore it is not possible to predict how the stock price changes.

AimThe purpose of the survey was to see how students relate to feedback in physical education. The aim was also to find out how students like to receive feedback (written, oral or timing). The survey will also specify what kind of feedback the teacher provides.QuestionsHow do students react to feedback?How do students want to receive feedback?What kind of feedback do the students receive during the lessons in physical education?MethodThe method used in this study was qualitative group interviews with an observation before the interviews. The school that participated was my placement school during my teachers program and it is located in a suburb south of Stockholm.

Every year, thousands tons of edible food are discarded by the grocery stores. This is food that could have gone to people that?s in need of it. In many countries, so called food banks are established in order to supply welfare organizations with this kind of food. Today there is no equivalent system existing in Sweden.

The first version of the Swedish Code of Corporate Governance was published year 2004, by the code group, Kollegiet, after a mission from the Swedish government. The Code consists a collection of rules and standards about corporate governance and internal control, and the first version was intended to include incorporated limited companies on Stockholm?s alpha stocks, and also listed companies with a stock market value over three thousand million Swedish kronor. Now a few years have passed, and in July 2008 a new, revised version of the Code was implemented, now simplified and shorted, with the intention to include all joint-stock companies in Sweden. The Code contains rules about for example ownership, management commitments, annual stockholders meetings, and the accountant. This study intends to, with a qualitative research approach and an inductive reasoning, through studies of empirics in the subject, review whether the accountant?s profession has been influenced by the Code.

Background: An evaluation of analysts´ forecasting ability is interesting since their estimates constitute an important part in stock valuation and investment decisions. The recent years´ development in the stock market has lead to criticism of analysts? deficient forecasts. Purpose: The purpose of this thesis is to evaluate analysts´ forecasting ability concerning companies quoted at Stockholmsbörsen between 1987 and 2002. We also intend to discuss possible explanations for analysts? behavior in case of deficient accuracy.

The exposed position of a social worker entails serious demands to their working environment. The experience of the working environment is coherent with various circumstances such as physical, technical and psychosocial factors. The aim of this study is to investigate how social workers in Gotland experience their psychosocial working environment. As a theoretical ground we describe the working environment regulations and it´s framework. Previous national and international research enlighten issues such as definitions of threat and violence, the significance of education and policys within social work, social support and riskfactors.

Världshälsoorganisationens (WHO) checklista för säker kirurgi utvecklades för att minska risken för kirurgiska komplikationer och dödsfall i samband med kirurgi. Kommunikationen i operationssalen behöver förbättras mellan alla personalkategorier så att säkerhetsåtgärder blir konsekventa och rätt utförda. Målet med sjukvården är att främja en hög patientsäkerhet för att minimera andelen vårdrelaterade skador. Trots att WHO´s checklista visat positiva resultat finns indikationer på att följsamheten minskar samt att den möts av motstånd från personalen. Syftet med studien var att belysa operationssjuksköterskans upplevelse vid användningen av WHO´s checklista.

Volvo in Arvika produces wheel loaders, and the production is based on forecasts. When a machine is ordered, the customer can choose what type of equipment he or she wants, and these equipments are also made forecasts on. This is made by giving each equipment an estimated procentual usage that shows how many of the machines that will use this option. Today two people are working with the forecasts, planer A in Eskilstuna and planer B in Arvika. Planer A makes a forecast based on the historical outcome and planer B then makes adjustments of this based on how many options that are ordered.

Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist.