Purpose: The purpose of this study is to investigate possible links between short selling and the stock market movements using econometric test models. Methodology: A quantitative study carried out on the time series stock lending and OMX Stockholm 30 index. Information is gathered through qualitative interviews with specialists in the field of stock lending, and studies of relevant newspaper articles and reports. Theoretical approach: The theoretical frame of reference is a further consideration of supply and demand theory. The empirical study is implemented by the simple linear regression model and a vector autoregressive model (VAR).

In the latest edition of NRC (2007) the feeding recommendations for Ca and P to growing horses were increased with 35 and 25 %, respectively, based on results from a Canadian study showing that daily endogenous fecal losses of Ca and P were greater than previously suggested. A Ca absorption efficiency of 50 % is used for all horses. However, the true absorption efficiency might be as high as 70 % in young horses. P absorption efficiency is assumed to be higher for growing horses because their diets are often supplemented with inorganic P. Thus, an efficiency of 45 % is used for growing horses as compared to 35 % for mature horses.

Background: Goodwill has been a hot and debated topic for a longer period of time. Researchers have debated how goodwill should be accounted for and have not come to a solution. In 2005 IFRS standards came which meant that goodwill no longer will be amortized according to plan, but to be put through a yearly impairment test.Problem: A number of disclosure requirements in the financial reports have been made in an effort to avoid companies to account for goodwill differently. Apparently there still is a problem of how companies account for goodwill and there are several studies in the subject. But no one has studied how it is between two different industries, which make this study interesting to execute.Purpose/questions: This study have the purpose to investigate how the industries day to day wares and health care regards the disclosure requirements for goodwill by the impairment tests.

SYFTE: Syftet med detta arbete är att undersöka det eventuella sambandet mellan de utvalda ländernas ränteförändringar och ränteförändringar i Sverige. Vi undersöker även om det går att påvisa om något eller några av ländernas räntor påverkar räntorna i Sverige. Vidare är syftet att ta reda på vilken inverkan de utvalda EMU-länderna har på den svenska räntan. Vi undersöker även hur volatiliteten ser ut för ränteförändringarna i de olika länderna jämfört med ränteförändringarna i Sverige. METOD: Vi har i vår uppsats använt oss av en kvantitativ metod med komparativ design.

The number of LBOs in Sweden has increased during the last years and the current market trend is positive. MostLBOs involves private companies, but a few concerns public corporations on the national share market. In this thesis we will examine the conditions of a LBO of Cloetta Fazer AB. The purpose is to study existing conditions of Cloetta Fazer AB and to examine pros and cons with the deal. Based upon information presented in the frame of reference and in the empirical part, two cash flow valuations have been carried out.

Title: Shop at us ? and we?ll carbon offset! ? How large and well-known companies affect consumers feelings towards their brand by using green marketing and CSR.Authors: Emilie Jäfvert & Carolin RuthbergAdvisor: Christine TidåsenLevel: Bachelor thesis in Marketing, (15 Swedish credits), Spring 2011Keywords: Green marketing, CSR and branding.Question: How do large and well known companies affect their customer?s view towards their brand by using green marketing and CSR?Purpose: The purpose of this thesis is to investigate how high consumer?s value companies who works with green marketing and CSR, and also to find out how it affects the company brand.Method: We have chosen to do a qualitative research with a deductive approach. We have done five open interviews with companies and ten open interviews with consumers to conduct our research.Theoretical framework: Our theoretical framework includes four different areas; CSR- Corporate Social Responsibility, green marketing, brands and consumers. These sub-chapters include theories that will help the reader get a better understanding of the areas.Empirical studies: We have gathered empirical data by multiple open interviews. Two of the five interviews with the companies were face-to-face, two via email and one over the phone.

Movie and literary tourism is a genre that has been recognized around the world for a long time but that has only recently got a grip on Sweden. More and more famous books are being cinematized and because of the success of these movies we can now walk in the traces of Wallander as well as the Millenniummovies.The focus of this study is mainly about the tourists? motivation when it comes to this form of tourism and the purpose is to try understand what needs come in to play when a movie and literary tourism attraction is chosen. The study objects are two movie and literary walks which are based on books and movies with a fictitious storyline.The performed research was based on a multiple strategy with the qualitative method - consisting of respondent and informant interviews - in focus and the quantitative investigation - in the form of an one-page questionnaire - more as a complement.On the basis of the most fundamental theory of motivation in general (Maslow, 1970) and the tourism research?s more specific travel motivation theory (Pearce, 2005), the conditions for movie and literature as sorts of tourism have been made clear.

The last decades the populations of wild boar (Sus scrofa) has increased rapidly over the species? entire European range, including Sweden. This is followed by increasing human-wildlife conflicts as a result of the wild boar foraging behavior, causing damage to agricultural crop fields due to trampling and feeding. To be able to minimize damage we need more knowledge of where in the fields the risk of damage is high and what features in the landscape that affect this risk. I analyzed damage distribution in relation to the distance to six different landscape features; forest, road, ditch, building, game field and bait station, in the study area, the Island Mörkö in eastern central Sweden.

Mot bakgrund av socialisationsprocessen och de rådande genusnormerna som verkar inom denna, ämnar den här studien undersöka huruvida sambandet mellan socialt stöd och psykisk hälsa bland barn och unga varierar enligt könskompositioner mellan föräldrar och barn. Ytterligare ett syfte är att studera om ovanstående samband skiljer sig mellan äldre och yngre barn.Uppsatsen är kvantitativ och studiens analyser baseras på empirisk data från Barn-LNU och Barn-ULF (2000-2001). Analyserna genomförs med linjär regression med hjälp av statistikprogrammet SPSS (n=1,964).Resultatet visar att det finns ett samband mellan socialt stöd från föräldrar och psykisk hälsa bland barn och ungdomar i åldrarna 10-18 år. Detta gäller dock inte alla aspekter av socialt stöd. Resultatet visar vidare att den psykiska hälsan varierar enligt kön; pojkar har bättre psykisk hälsa än vad flickor har.

Bakgrund: Daglig rökning och låg fysisk aktivitet på fritiden är betydligt högre bland individer med psykisk ohälsa. Syfte: Att undersöka dessa samband i ett köns- och socioekonomiskt perspektiv, samt eventuellt finna bakomliggande orsaker. Metod: Använder data från en tvärsnittsstudie (Folkhälsoenkät, Skåne 2000) med en representativ population (n = 11 304) i åldern 18-65. Huvudvariabler är självrapporterad daglig rökning och låg fysisk aktivitet, samt psykisk ohälsa som bedöms via General Health Questionnaire-12. Analyser gjordes med logistisk regression för att få oddskvoter och kontrollera för möjliga confounders. Resultat: Samband finns mellan psykisk ohälsa och daglig rökning, respektive låg fysisk aktivitet bland båda könen, och bland socioekonomiska grupper. Kvinnor har signifikant lägre oddskvoter gällande båda sambanden. Individer med psykisk ohälsa har fler ofördelaktiga levnadsvanor än de med ej psykisk ohälsa, oavsett socioekonomisk status.

In this essay, I discuss one of the recurring dilemmas for a working recreational pedagogue, namely the hard task of cooperation with parents. As a recreational pedagogue, I am required to work by the curriculum Läroplan för grundskolan, förskoleklassen och fritidshemmet 2011. This policy document talks about what my responsibilities are, including establishing collaboration with parents in terms of the children?s development and education. It happens, however, that the pedagogue and the parent's ethical positions differ.

Introduction: The concept of CSR was first coined in the 1950?s and refers to corporate vol-untary work to contribute to a sustainable society. In Sweden, companies within the finance sector are among the worst when it comes to implementing CSR in their daily work. The debate on whether companies should engage in CSR activities or not, is extremely relevant nowadays. Right now we are facing a time where the demand on companies to take their social responsi-bility becomes more intensified.

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.

It is a common-held belief that the social worker for the most part uses oneself as a ?tool? in working with clients. This study seeks to examine that ?tool? in the context of treatment of teenage boys with psychosocial problems such as criminal behavior, drug-abuse and/or abusive home environment. The main purpose is to identify the conceptions of masculinity, and more specific hegemonic and subordinated masculinity, of the professionals working with the boys.

The issue of using citation based indicators in the evaluation of science is widely discussed. Only recently did bibliometric indicators become one out of many means for the allocation of financial resources for scientific research at Swedish universities. The purpose of this thesis is to discuss the issue of using citations when evaluating science. The author studied the issue from the perspective of citers? motives.