Scania?s discount rate - the return requirement of investments - refers to Scania?s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the WACC. The purpose of this study is to investigate which asset pricing model of APT and CAPM Scania should use in their WACC calculations. The company now uses a group WACC of 11 percent which is used in all company levels.

This study gives voice to which strategies preschool teacher?s use they teach preschool children in different performance tasks. The overreaching aim of this study was to find out what teacher give expressions to, verbally and in action, and what educating strategy they use when the purpose is that the children are to learn something specific. The theoretical starting-point of the study is a phenomenography research which aims in finding and systematizing of forms of thought in terms of which people interpret significant aspects of reality. The study has a Sociocultural perspective which means that the structuring occurs through choice of which activities children have access to observe and engage in, as well as through in-person shared endeavours, including conversations, recounting of narratives, and engagement in routines and play.

The primary purpose of this paper is to find the determinants of first-day returns on the Stockholm Stock Exchange. Our research will cover the 1996 ? 2004 periods. Our secondary purpose is intended to find a profitable trading strategy with regard to future IPOs on the Stockholm Stock Exchange. By using regression analysis, focusing on company specific factors and the IPO process, we hope to find a function exhibiting statistical significance, determining future first-day returns from which construction of a profitable trading strategy will be possible.

Today all buildings contain some form of home automation. It might be heating controlled by athermostat or motion detectors controlling outdoor lighting.This paper,The Intelligent House, deals with the planning of a house in Kiruna, in the north ofSweden and further immerses itself in home automation or intelligent control in single-familyhomes. The house has been entirely planned, from layout to structural design and plumbing.The purpose of the paper has been to investigate the possibilities in home automation in singlefamilyhomes and to choose a suitable home automation system for the house being planned.The system has been designed and the costs and energy savings have been calculated.The system chosen for the house is called KNX and is the largest system for home automation inSweden. It is used to control heating, ventilation, lighting and alarm systems in the house. Is hasbeen found that KNX is very expensive and that the amount of energy, possible to save in thehouse, using the system, is relatively small.

This master thesis describes the development of an UPS module. UPS is an acronym for Uninterruptable Power Supply. The UPS module has been developed at the company AerotechTelub AB. The UPS module delivers the necessary voltage and current in case of a power interrupt. If a power interrupt occur, the computer system has one to three minutes available to store data and shut down correctly.

Denna magisteruppsats har genomförts vid Spaljisten AB och behandlar produktionsfilosofin Lean-produktionoch produktionskonceptet TPM. Huvudobjektet för studierna var en maskinlinje för sågning, kantlistning, fräsningoch borrning av planmöbeldetaljer (Homag VI). En nulägesanalys genomfördes för att kartlägga stopporsakeroch OEE-talet (35,9 %). Inom samtliga klasser av stopptider är det framförallt kortvariga avbrott (81 %), vilkettyder på kroniska fel i linjen. Tillsammans med maskinlinjens personal genomfördes en störningsanalys(Ishikawadiagram).

Poly- and perfluoroalkyl substances (PFASs) are a group of environmental contaminants that have gained increasing attention due to their potential to bioaccumulate, environmental persistence and potential toxicity. PFASs have been found in surface water, sediment, air, soil, sludge and ice caps globally, as well as in wildlife and humans. Furthermore, PFASs have also been detected in drinking water, leading to raised concerns for human health, since drinking water is one of the most significant sources of PFASs for the general population. Conventional water treatment techniques have shown to be ineffective removing PFASs, highlighting the importance for further research to develop efficient removal techniques. The aim of this study was to investigate the removal efficiency of PFASs in water using two treatment techniques; granular activated carbon (GAC), type Filtrasorb 400®, and anion exchange (AE), type Purolite A-600. Additionally, the effect of dissolved organic carbon (DOC) on removal efficiency was studied.

This study was made as a part of a feasibility study on a polishing wetland at Rimbo wastewater plant (wwp) in Norrtälje municipality. The wwp had to decrease the nitrogen discharge to reach the limit 15 mg tot-N/l. The nitrogen in the outlet was mainly in the form of nitrate, hence the wetland mainly ought to support denitrification. The proposed area for the wetland was situated right next to the wwp and was already in the municipalitys posession. One aim of this study was to examine what spieces of plants needed to achieve highest possible denitrification.

In times of increased flooding, enhanced by climate change, polluted stormwater poses an increased threat to the environment through contaminated water entering waterways. Bioretention utilizes natural processes in soil and vegetation to treat pollutants and combat this threat. Biochar produced through pyrolysis, has a high cation exchange capacity (CEC) and could therefore increase treatment in bioretention systems. This research applies a literature review, interview, and a model to explore the benefits and disadvantages of biochar in order to specify a soil-mix through an understanding of the production process and preferred application rate. High purification through CEC, increased water holding capacity, and carbon sequestration being the benefits discussed.

Aquatic organisms are usually not exposed to single substances but rather to mixtures of toxicants in streams located in agricultural areas. The transport of pesticides used in the agricultural area in Sweden is monitored with continuous environmental supervision every year. During 2002-2008 an average of 10 pesticides were found in each sample and 40% of the samples contained substances with concentrations higher than the Water Quality Standards. Chemical risk management is normally based on single-test evaluations. A problem when assessing mixture toxicities is that the constituents and concentrations of pollutants in the environment vary greatly.

I detta projekt jobbar vi för att skapa ett program åt Infozone Sverige AB tillsammans med professionella utvecklare från företaget. Programmet är en webbportal som används till att övervaka och visa driftinformation om ett nätverk. Tanken är att denna portal skall integreras i ett ännu ej byggt system för nätverksövervakning som Infozone senare kan sälja till kund. Produkten tas fram med Scrum samt testdriven utveckling och under utvecklingen jobbar laget med bestämda metoder och SOLID-principerna för att säkerställa programmets kvalitet. Webbportalen utnyttjar moderna teknologier och ramverk för webbutveckling, bland annat är den en Single Page Application (SPA), använder följsam webbdesign och utnyttjar Microsofts .NET-plattform.

Syfte: Syftet med denna studie är att undersöka om det finns ett samband mellan redovisad nedskrivning av goodwill och börsvärdet hos företag noterade vid London Stock Exchange mellan 2009 och 2012.Inledning: EU införde 2005 en ny standard för koncernredovisning. Syftet med den nya redovisningsstandarden, IFRS 3, är att öka relevansen, pålitligheten och jämförbarheten i den finansiella rapporteringen. Detta medförde bland annat att posten goodwill inte längre får skrivas av enligt plan, utan årligen ska testas för eventuell nedskrivning.Metod: För att fylla studiens syfte har vi använt oss av en kvantitativ undersökning, där relevant data har samlats in via marknadsdata och analysverktyget Bloomberg. Studien genomfördes på de största företagen registrerade på London Stock Exchange med undantag för de företag som inte hade den data som krävdes för att vara relevanta för studiens syfte. Svaren analyserades genom multipel regressionsanalys samt deskriptiv statistik framställda i statistikverktyget Minitab.Slutsats: Undersökningen visade att det finns ett statistiskt signifikant negativt samband mellan nedskrivning av goodwill och börsvärde.

Bakgrund: Fall hos äldre är vanligt förekommande. Regelbunden balansträning krävs för att bibehålla och förbättra balansförmågan. En persons self-efficacy och utfallsförväntningar spelar roll för om träningen blir av eller inte då många äldre inte tränar på grund av att de inte tror sig få ut något av det. Nintendo Wii Fit är ett modernt sätt att träna balansförmågan på.Syfte: Syftet var att undersöka om Nintendo Wii Fit har effekt på balansförmågan, self-efficacy till balansförmågan i hemmet, utfallsförväntningar på balansförmågan av balansträningen samt fallrelaterad self-efficacy hos tre hemmaboende personer över 70 år under och efter tre veckor interventionsperiod.Metod: Experimentell single-case design A-B-A2 användes. Interventionen bestod av balansträning med Nintendo Wii Fit tre gånger i veckan under tre veckor.

Med detta examensarbete vill jag på enklast möjliga sätt beskriva vad FMT-metoden är och hur den kan praktiseras. Målet är att så många personer som möjligt ska få en klar bild av detta. Jag har valt att skriva om huruvida FMT kan fungera som rehabilitering eller habilitering för människor med stroke eller CP-skada. Min slutsats blir att genom emotionell, kognitiv och perceptuell stimulans i FMT-metoden har motivation skapats för motorisk utveckling, och till följd av detta har även den sensoriska integrationen stärkts. .

In Sweden the most common type of road traffic accidents involving passenger cars are single accidents (where only one vehicle is involved). The aim of this thesis is to analyse how these accidents occur, and present recommendations on how to reduce the number of deaths. Data has been collected from the Swedish Transport Administration?s in-depth studies of fatal accidents. Road traffic accidents with fatal outcome that happened on public roads during the years 2007 to 2009 have been studied.