The purpose with this study was to describe and analyse the daily activities of a criminal group in a southern suburb of Stockholm, Norra Botkyrka, and their attitude to drugs, the police, crimes in general, accomplices and their plans for the future. The study is a combination of different qualitative methods that is built on unobtrusive methods and interviews that was carried out during winter in 2006 and spring in 2007 and six interviews. My interest to carry out this study was grounded on my several years of experience as a prison and probation officer in the prison. I chose to ?live? with a group of criminals and participated in some of their social activities.The respondents that I chose to call ?anti-heroes? proudly tell me about their criminal lifestyle that characterizes of violence, drugs, crimes and conflict where this people show no regret.

AbstractThe banking industry has during later years gone through several technological changes (Svenska Bankföreningen 2014). These big changes have led to several advantages seen both from a customer ? and corporate point of view. Advantages in easier usage, increased availability and more competition have made the banks more cost effective at the same time as the customer is being offered better prices. Even though the advantages seem to weigh over the disadvantages there are still those who thinks that things where ?better in the past?.

Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.

ABSTRACTGustafsson, J. & Söderqvist, N., ??The Island of Peace in the Sea of War? A newspaper study of Växjö city?s newspaper editorials regarding the conflicts of the Second World War in the Nordic countries?, Linnaeus University. A qualitative textual analysis delving into three local newspapers from Växjö city is in many ways the essence of this study. The main purpose of this study is to examine three key conflicts, the Winter War, Operation Weserübung and the Continuation War. Each conflict has been assessed in relation to the opinions advocated in the editorials of the three politically diverse newspapers.The theoretical basis for this study is founded on similar analysis made by Nybom, Johansson and Åmark who all have contributed to the content of this particular essay.

Several technical solutions are ready to step forward as the new generation of propellant, and this report aims to explore the possibility of commercializing fuel cell cars. The report is based on current research and data from today's technology and engineering solutions that are estimated to be commercially realized before 2020.A mapping of today?s different fuel cell options has shown that the most suitable fuel cell option is the Proton Exchange Membrane Fuel Cell, which uses hydrogen as fuel. The report is focusing on a techno-economic well-to-wheel analysis of hydrogen and the energy balance and costs in a system perspective. The basis for this analysis consists of two centralized methods of production, steam methane reforming (SMR), and alkaline water electrolysis.

Background: Studies have shown that 66 children and teenagers in Sweden suffers from brain tumor every year. Children and teenagers who can´t participate in the regular school for a longer time for whatever reason, have by the school law the right to education in hospitals or institutions. Education that take place in other places than school most try to follow the same guidelines as his/hers usual school.  This applies to students in elementary school, compulsory school, special school, Sami school, secondary school and upper secondary school.Purpose:  The purpose of this study was to find out how three teachers at a hospital school plans their work with children in grade from 1 to 3, who suffer from cancer, especially brain tumor.  How can the teachers at the hospital school plan and organize their teaching so that it´s possible for the children whit brain tumor to feel as normal as possible. How does the common work between the consultant nurse, teachers at the hospitals and their ordinary school prevent the children to feel like an outsider?Method: I have chosen to do a qualitative study followed by three interviews whit three informants who works at a hospital school.

The number of elderly people has been steadily rising in Sweden for a long time and as a proportion of the population, the increase has been even greater. The population structure in the country means that in the not too distant future, there will be a sharp rise in demand for care and elderly accommodation.A tighter credit market as a consequence of new rules and regulations with a stricter capital and liquidity requirements combined with market turbulence, has made financing property developement more difficult and more expensive which has resulted in many companies using alternative sources of finance.DEmand for safe investments with low risk is high as the market is volatile and banks, pension funds, fund management and life insurance companies are looking for investments outside the stock market that can deliver a safe return in the longer term. There has also been a debate about whether institutional investors as the AP pension funds really should own properties directly.As properties for care and elderly accommodation are definable assets with predictable payment flows, long leases and often a local authority as tenant that would not risk cancelling payments, these would be highly appropriate for securitisation, i.e. to issue bonds or other tradable securities based on the cash flows from the assets.In other words, the securitisation of rent flows would offer the opportunity to create an attractive investment product of the type being demanded, well suited to institutional investor requirements, while at the same time, it can provide an attractive financing opportunity to meet the need for more care and elderly accommodation..

Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

The constant need of energy is something that affects us all no matter our current situation. Whether we are driving our car to work, taking the elevator or using the oven to cook dinner we end up relying on energy. Our whole society is continuously striving to achieve a higher grade of efficiency and the process of supplying ourselves with energy is no exception. The importance of appliances in our everyday life cannot be exaggerated and thus the importance of their high efficiency.Efficiency is already a keyword in the appliance industry with labels, stars and numbers helping us choosing the most suitable option for the task ahead. No matter how efficient appliances often use pure electricity as their energy source.

The problems around and the planning of wood flow is some of the most complex issues in the forest-sector. The experience and overview of the single employees is crucial for the possibility of correct tactical and economical decision-making. The increasing demand of savings and shorter reaction-times with greater flexibility in the wood-supply-chain, makes solutions and aids for improved effectiveness in the work and processes according to wood-flow urgent. Holmen Skog is starting to develop a new forest-road-management-system. The system will facilitate the work according to construction, improvements and updating the standard of roads.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

Freshwater environments are threatened worldwide, of which many of the species associatedwith freshwater. In 2014, 243 freshwater mussels were on the international Red List. One ofthem is the freshwater pearl mussel, Margaritifera margaritifera, which because of itscomplex life cycle can be counted as an indicator of whether a stream is worth protecting. It's since the early 1900's in decline throughout their range. Sweden is counted as a core area which is why we have not only a national but an international responsibility to conserve the species.

This study analyzes 66 Swedish actively managed mutual funds investing in the Swedish stock market during the period 2005-2014. The purpose is through pooled data regressions analyze the relationship between both the mutual fund?s annual fee and risk-adjusted return to the fund?s characteristics. The characteristics of the study are the size of the fund's assets, age, if the fund is bank managed or not, Tracking Error, and standard deviation of return.By using the performance measures of CAPM, Fama and French 3-factor model, and Carhart?s 4-factor model monthly risk-adjusted returns are created for all funds over the period.

Background Swedish nurses are required by law to document nursing care. Studies have proved scarce in nursing documentation with regard to written language, the nursing process and the nurse´s caring perspective. Educating nurses in using the VIPS model have improved nursing documentation. Few studies have included nursing documentation of psychiatric care.Aim The aim of this study was to describe nursing documentation within psychiatric care of inpatient settings.Method A quantitative, retrospective descriptive research design was applied. A total of 60 nursing journals from a psychiatric department of six wards were studied.

I sågverksindustrin är marginalerna små och sågverk måste ha som ambition att få ut det optimala värdet ur varje enskild stock för att kunna konkurrera på den konkurrensutsatta marknaden. Problemet på VIDA Alvesta AB är att det inte existerar någon egentlig sortering innan stockarna kommer in i sågen och därmed sågas en relativt stor andel med rotänden först. Detta examensarbete behandlar om 3D-mätramen hos VIDA Alvesta AB och speciellt hur mätningarna skiljer sig beroende på vilken ände som kommer först in i såglinjen.Uppgiften har delats upp i två olika försök. Dels ett repeterbarhetstest för att se hur ofta 3D-mätramens mätning skiljer sig om den körs igenom femton gånger med topp- respektive rotänden först, dels en kontroll hur stor differensen blev mellan toppändekörning och rotändekörning vid analys av 78 stycken stockar, alla med slumpvis dimension. Dessa kördes igenom 3D-mätramen två gånger med vardera ände för att eventuella felaktigheter skulle kunna upptäckas.Resultatet som erhölls i båda undersökningarna visade att körning med roten först gav en mer precis mätning än körning med toppänden först.