Förekomsten av dolda indexfonder har flitigt diskuterats i media den senaste tiden. Syftet med denna studie är att undersöka hur aktivt förvaltade svenska aktivt förvaltade aktiefonder verkligen är. Detta ska genomföras genom att titta på tre olika aktivitetsmått vilka är active share, aktiv risk och omsättningshastighet. Tidsperioden för denna studie sträcker sig mellan åren 2012-2014. I undersökningen granskas sexton Sverigefonder.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

Human capital is professional service firms' most valuable resource and its quality is closely linked to the quality of its services. The purpose of this study is to investigate how professional service firms appraise their employees. A comparative study between an architecture firm and a management consulting firm is conducted with the aim to identify and explain similarities and differences in performance appraisal. Two qualitative case studies are performed and interviews as well as documents are used to explore the area. The thesis builds on a critical perspective and it has an explorative approach.

The Swedish potential of electricity production from roof mounted solar panels has been determined in three steps: accessing the existing roof top areas, simulating the amount of electricity solar panels can produce on these areas and finally analyzing how large the necessary economical change is to make the solar cells profitable.The total existing amount of roof top areas are 319 square kilometers and the area distribution follows the distribution of people. This leads to an installed power of 47,9 GW which are expected to produce 49,0 TWh electricity per year. If the quality of the electricity is prioritized the highest the power is reduced to 3,7 GW, generating 3,8 TWh yearly, but if the hosting capacity is calculated from Sweden?s total electricity need, the capacity is 42 TWh per year.Today, solar panels are not profitable in Sweden for houses, even though there is a subsidy of 35 % of the investment costs, discounted in 25 years. The profitability is calculated with a cost of capital of 5 %, a price on electricity of 1 SEK/kWh and an investment cost of 20 SEK/Wp.

The first aim of this study is to describe how the public employment service (PES) producesoccupational descriptions. The second aim is to analyse the conditions for that production.Method: The empiric material consists of seven qualitative interviews with employed at PES,operational plan for the team working with descriptions on occupations and observation notes.The overall theme in the study is Foucaults perspective on power. The conditions forproduction of occupational descriptions are understood in the light of the governmentality perspectiveand the concept of employability. Bourdieu´s concept habitus, symbolic violence and capital are usedto articulate the officials? values and experiences.Eight officials at PES produce the occupational descriptions.

År 2005 införde Europeiska unionen en förordning som innebär att alla svenska börsnoterade företag måste nedskrivningspröva sin goodwill istället för att som tidigare göra årliga avskrivningar. Detta utförs med hjälp av en diskonteringsränta och påverkar utfallet om nedskrivning ska göras eller inte. Vår uppsats baseras på en studie av Carlin och Finch (2009) som jämförde australiensiska företags redovisade diskonteringsräntor med teoretiska sådana beräknade med hjälp av CAPM. De fann att en stor del av företagen använde en opportunistisk diskonteringsränta som gjorde att de undvek att skriva ned sin goodwill. Carlin och Finch val av modell fick dock kritik och därför använder vi både CAPM och trefaktormodellen när vi gör motsvarande undersökning på noterade svenska företag.

In Sweden today so-called "prescribed nature conservation burning" is performed due to the change in silvicultural law, certification and an increased knowledge regarding the field of fire in the forest landscape. The aim is to re-create structures and qualities made by the fire regimes of the past, though on a much smaller geographical scale. The structures and qualities to be re-created are for example broad leaf stands, trees with large diameter, heterogeneous stands regarding variables such as age and diameter. If we increase our knowledge of the constitution of forests characterized by fire, then we will be able to set goals for what achievements to reach both on landscape scale and stand scale. The aim of this paper is to try to describe how a stand from the past was composed regarding mainly the spatial arrangement and compare it with the stand of today in the same place. This to be done by using relict material, that is stumps and dead standing trees.

Inför år 2005 infördes nya regler för hur goodwill i företag ska hanteras. Detta ställer nya krav på hur företag ska hantera goodwill, men detta innebär också nya problem och gransknings-möjligheter för en revisor. Uppsatsen syftar till att lyfta fram svårigheterna för en revisor när denne ska granska ett av företagets gjorda impairment -test av goodwill och vilka medel som den har till sitt förfogande för att genomför granskningen. Studien grundar sig på intervjuer med revisorer och branschorganisationer. En revisor är styrd av lagar och redovisningsprinci-per när denne ska granska ett företag men revisorn är också beroende av den information som kommer ifrån företaget.

The natural sciences and the humanities are associated with differentpublishing patterns. Open Access publishing are mainly associated withthe publishing patterns of the natural sciences. Many Swedishuniversities and research funders are proponents of Open Accesspublishing, what will that trend mean to the scholars with a publishingpattern not corresponding to Open Access? In this paper literary scholarsare interviewed for the purpose of learning the motives and strategieswhich form their publishing pattern, and how they relate to Open Accesspublishing. The results show that literary scholars are less competitiveand hold a more gentle knowledge-sharing ideal, than natural scientists.The drive to gain acknowledgment and the recognition of colleagues inorder to collect academic capital as Bourdieu describes the academicfield is still present though.

In the 2011th Swedish football league three games were suspended because ofbangers that exploded on the terraces. The first suspended match was played by Syrianska and AIK. We have performed an image analysis of two of Sweden?s biggest newspapers, Aftonbladet and Dagens Nyheter, to see how they reported fromthat incident. The reports from the first incident are important because the mediareporting from the first incident might have determined the attitude of the press and the Swedish football association (SvFF) towards the supporters for the remainder of the season.

The purpose of this thesis is to examine a selection of ideological publishing houses in Sweden today. We want to examine where they are situated in the literary society, their terms and prerequisites. This is achieved through interviews with informants from each of the publishing houses, which we analyze with concepts from the culture sociologist Pierre Bourdieu. The publishing houses are also put in context through information from other actors in the literary field, together with previous research and other material about the Swedish book market. The main research problem in the thesis is to examine the relations between the selected publishing houses ? which profile themselves as ideological ? and the literary field where they exist.

Our society has become a society of knowledge. The answer to the question of how to reduce unemployment has become more and more unified: education. In this case, higher education, meaning college and university. With this disposition in our society, how does it affect the students? How does this change of society and our universities affect the students of these institutions? In this study we have chosen to examine the choices of students in universities in several Swedish cities.

Syfte: Syftet med denna uppsats är att studera om förändringar i arbetet med rörelsekapital hade ett samband med lönsamheten i företag. Som mått på rörelsekapital används Cash Conversion Cycle och som mått på lönsamhet används ROA.Teoretiskt perspektiv: Den teoretiska referensramen består av teorier om Working Capital Management, Cash Conversion Cycle, Lean, Supply Chain Management och Supply Chain Finance.Metod: I denna uppsats används en kvantitativ metod där sekundärdata samlas in från årsredovisningar för 2005 och 2013. Denna data ligger till grund för fyra korrelationsanalyser. Den beroende variabeln i korrelationsanalyserna är ROA och defyra oberoende variablerna är Cash Conversion Cycle, dagar i lager, dagar som kundfordring och dagar som leverantörsskuld. Urvalet i denna studie består av svenska aktiebolag inom branschen tillverkning och industri med fler än 50 anställda.Empiri: Empirin består av fyra tabeller som presenterar de beräkningar som gjorts.Slutsats: Sambandet mellan förändring i Cash Conversion Cycle och förändring i ROA blev väldigt svagt positivt men inte signifikant.

The aim of this paper is exploring questions regarding the problem of absenteeism among high-school students in Sweden. Fifteen students attending an urban high-school have been interviewed about their views and experiences of absenteeism. The author analyzes the students? answers by taking into account two different sociological approaches which give two different explanations about the way young people experience and estimate education. The French sociologist Bourdieu theorized that differences in cultural capital influence the permanent internalization of patterns of thought and behavior.

In order for a retention of title clause (ROT-clause) to be valid against third parties underSwedish law, the debtor must be prohibited to dispose of the object transferred. Forinstance, the debtor must not be allowed to resell the object without the creditor?spermission or before the object has been fully paid. If the creditor gives consent to thedebtor?s disposal, he loses his right of separation.