The beta value is frequently described in theory and is a well known factor to quantify the systematic risk in shares through the CAPM model. Initially, this study describes the advantages and difficulties with the estimating process and the problematic nature of the assumptions and descisons included in published beta values.An alternative method, Bottom-up beta, to estimate the beta value that probably has not been tested under Swedish circumstances is applied. The problems and decisions that have to be made to derive an alternative value are studied in detail through six separate steps. I have chosen nine companies at the Stockholm Stock Exchange where this method is used. The result showed that the systematic risk were higher at five shares and lower at four, compared to the published values.Finally there is a discussion about the practise, usefulness and opinions concerning how to estimate and interpret the beta value to determine the expected return..

The business world of today is characterized by the fact that knowledge plays a far greater role than it did before in the companies? production. In many companies, the human resources constitute the main part of the total assets. It can for example be the employees? knowledge, competence or power of initiative.

Annual reports are by many considered to be companies primary way to inform their world where the CEO's words are read most carefully by shareholders. The purpose of this paper is to examine the design of the CEO's words in annual reports in light of the financial crisis in 2008. The study seeking explanations for change, similarities and differences in the various texts based on three themes which are results, future and confidence. In this qualitative study five CEO's words are explored by means of a discourse analysis, all from large Swedish industrial companies listed on the Stockholm Stock Exchange. Some of the results shown is that the CEO tends to talk about the company's results in a self-serving manner and CEO speaks more aboutm the results before than after the crisis.

Annual reports are by many considered to be companies primary way to inform their world where the CEO's words are read most carefully by shareholders. The purpose of this paper is to examine the design of the CEO's words in annual reports in light of the financial crisis in 2008. The study seeking explanations for change, similarities and differences in the various texts based on three themes which are results, future and confidence. In this qualitative study five CEO's words are explored by means of a discourse analysis, all from large Swedish industrial companies listed on the Stockholm Stock Exchange. Some of the results shown is that the CEO tends to talk about the company's results in a self-serving manner and CEO speaks more aboutm the results before than after the crisis.

Lactobacillus reuteri has been used as probiotics in piglet and chicken feedings as well as in different diary products for humans. In this EEF-work I have shown that L. reuteri can be an alternative for treatment of vaginitis in laboratory rats used for breeding. In a breeding stock with 3000 animals some animals had a vaginal infection with ??haemolytic streptococci group G.

This essay studies how and why large sports clubs from sports with a different degree of commerciality interact with their institutional surroundings in the way that they do. It compares two large Stockholm-based table tennis clubs, Ängby SK and Spårvägens BTK, with a large Stockholm-based football club, AIK Fotboll. In order to get proper data, a number of key persons within the organisations were exploratively interviewed using open and semi-structured questions, together with study of literature and other sources related to the subject. One of the key findings was that the non-profit table tennis clubs, who were expected to resemble the institution association closely, were subject to company-ization, and thus acted a lot more like the institution company than expected. The other key finding was that the football club, although driven partially like a public limited company, in many aspects placed a greater value on cultural capital than on economic capital..

This paper presents empirical evidence on the determinants of interest rate swap spreads in Sweden during the period 1999-2003. The results suggest that the spread between STIBOR and the general collateral repo rate is positively related to shorter maturity swap spreads. The risk premium associated with commercial bonds is positively related to swap spreads of all maturities. A negative relationship is observed between the term structure of interest rates and swap spreads. The short-term interest rate is positively related to spreads with shorter maturities.

In this final thesis a study about welfare indicators in the Swedish milk production has been carried out. The system Swedish Animal Welfare Monitoring Scheme developed by the Swedish Dairy Association has been used as a base and the EU project WELFARE QUALITY® has also been used as a source of information. Focus groups have been used as a qualitative investigating method. This included four focus groups, two with farm auditors from the two different dairies and two with dairy farmers. This method was chosen because in this way one can study how a conversation about a given subject takes form in a respectable way.

Nowadays the world of football has become more commercial than before. As a result of this the clubs' financial status is getting more and more important. Therefore the UEFA has given the national federations a specific task to make sure that the clubs from each country follow certain standards of maintaining the football credibility. The Swedish federation has decided that the Swedish clubs must follow the so-called ?elitlicensen?.

The aim of this master´s thesis is to investigate how Aftonbladet/Sportbladet is describing the Swedish national men team in football during the European Championship years 1992, 2004 and 2008. Reading over 200 articles gave me an excellent overview of the differences and similarities between the three chosen periods. The theoretical framework has three key terms which circulates around the paper. The terms are discourse, stereotype and national identity. Several results are presented and discussed; some are included in this abstract.

This thesis deals with the compatibility between analysis software Revit Structure2012 and Robot Structural Analysis 2012. The purpose is to become more aware ofinformation management models to be compatible across different softwareapplications. The structural model is made to be optimal for the compatibility of othersoftware Aim is also to gain an understanding of the transferring methods that exist,and which method is most convenient to use and to examine whether the methodswork in practice. Objective of this project is to make the modeling processtime-efficient for constructors. Models do not need to be structured in severaloccasions in different software; it only needs an optimal model that transfers properlybetween software.The method used in the thesis consist cases where the transferring process isexamined.

The purpose of this study was to highlight LGBT asylum-seekers experiences of expressing their sexual identity or gender identity in the country of origin and in the asylum process in Sweden. By interviewing people who got permanent residence in Sweden because of gender or sexual orientation in Utlänningslagen (2005:716) we have been able to explore their own experiences from expressing themselves. This study analyse these experiences from a social psychological perspective, from this analysis we aimed to obtain a deeper understanding of how the experiences from the country of origin affects on the experiences in the asylum process. This study shows that LGBT asylum-seekers often is facing negative reactions from the environment in the country of origin, these reactions can limit their possibilities to express their sexual identity or gender identity in the asylum process in Sweden. The negative reactions they experience in the country of origin have contributed to that many LGBT people internalize feelings of fear to express themselves, feelings that often stays when they come to Sweden to seek asylum.

In modern leadership research, leadership is often viewed as a social construction, and under this paradigm various researchers let the media play a central role in constructing leadership. Meanwhile, the question of how the media actors do this is left unanswered. We explore the question of how and why the media construct leadership, from the vantage point of the media actors themselves, and the conditions they work under. Different mechanisms for media construction of leadership are identified in previous research. Through interviews with business journalists at Veckans Affärer, we find recognition for some of the explanatory mechanisms: namely that personification of a CEO facilitates the work of journalists (and sells papers), that personal drama captures reader demand, and that the CEO of a listed company consciously cultivates his or her personal parallel self.

Time has passed since the new standards regarding goodwill were introduced. Duringthe period that occurred pre the financial crisis several companies managed to creategreat goodwill assets on their balance sheet. These assets were highlighted during thefinancial crisis and the aim of this study is to evaluate analysts contemporaryconsideration of these assets. The study will be of interest due to the fact that we nowfind ourselves in-between periods, post financial crisis and pre euro crisis. Ourempirical study has been carried out by interviewing analysts covering IT-companiestraded on the Swedish stock exchange.Our analysts were chosen with consideration to the fact that they were coveringcompanies where acquisitions are common.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.