The purpose of this work has been to investigate if there are any differences in the valuation process at infringements when highway and railway are built. The work has mainly been concentrated on the negotiation process in which The National Railway Department (Banverket) and The National Road Administration (Vägverket) try to get agreements with the land owners. The agreement includes compensation for infringement effects that affects the landowner?s property. The National Road Department uses the road law (Väglagen) when a highway shall be built.

The expansion of the Swedish hydro power has contributed positively to the reduction of the environmental impacts from the fossil fueled power production. In the same time the extensive expansion has been proved to cause negative ecological and local environment impacts of a stream. This, in turn, has been affecting the biodiversity and fish stock negatively, which has been reduced. One of the underlying problems is the lack of possibility for the fish to pass the plants, but it is also directly correlated to the mortality rate of the fish passing through the turbine, which this study is investigating.The mortality rate has been computed for three different locations in Sweden, Untra, Tännfallet and a third one whose location is confidential, and is denoted as Case 1, 2 and 3. The model used to calculate the mortality rate in this investigation is based by existing blade strike models and knowledge and are investigating the death due to mechanical injuries from collision with a runner blade in the turbine.

There is no doubt about the significance of nature on the health of human beings. Not only is the tree an element of nature that is of great value to our survival, it also serves as a valuable object and symbol of human beings? enjoyment and appreciation of the environment. The purpose of this study is to present the relationship that a person may have with a specific tree. Three women and two men are interviewed about their trees and the places where they are located.

Sammanfattning Uppsatsens titel: The accruals anomaly in SwedenSeminariedatum: 2007-06-04Kurs: Corporate Finance - Master Thesis BUS860, D-nivå, 10 poängFörfattare: Hedda Giaever, Tobias GabrielssonHandledare: Maria GårdängenFem nyckelord: Accruals, Anomalier, Hedge, Överavkastning, IrrationalitetSyfte: Undersöka om investerare på den svenska marknaden tar hänsyn till att accrualskomponenten av företags vinster säger mindre om framtidig vinst jämfört med kassaflödeskomponenten.Metod: Vi använder pool data för att undersöka de prediktiva värdena hos företagsresultatets olika komponenter. Ett Mishkintest på paneldata används för att undersöka om investerare tar hänsyn till de olika prediktiva värdena hos kassaflöde och ?accruals?. Vi använder slutligen hedge portföljer för att kvantifiera våra resultat. Teoretiska perspektiv: Effektiva marknads hypotesen, Hypotesen om rationella förväntningar.Empiri: Poster från balansräkning samt avkastningsdata är hämtad från Thomson Datastream.Resultat: Accrualskomponenten av ett företags vinster säger mindre om framtida vinster jämfört med kassaflödet från den löpande verksamheten.

På Derome Skog AB vill man öka sitt användande av skördarmätning som betalningsgrund vid virkesaffärer. Anledningen till att man vill öka användandet är att det finns möjlighet att minska kostnaderna för virkesmätningen samt att det är en snabbare metod att mäta timmer, i dagsläget är stockmätningen en flaskhals på Deromes sågverk. Som ett första steg i utvecklingen mot betalningsgrundande skördarmätning vill man använda skördaren till hjälp vid bestämning av en prisgrundande medeldiameter som används i samband med travmätning av sågtimmer. Syftet med detta examensarbete är att undersöka förutsättningarna för att använda en medeldiameter mätt av skördaren för att bestämma virkespris. Arbetet skall också belysa vissa ekonomiska konsekvenser av att införa metoden med dagens mätning och rapportering av medeldiameter.

Ett flertal empiriska studier (Banz, 1981, Fama och French, 1992) har visat att fler faktorer än marknadsrisken påverkar den förväntade aktieavkastningen. De mest betydelsefulla faktorerna påstås vara storlek och nivå på P/B-tal (en del forskare använder andra kvoter, P/E, P/S, P/CF). Studierna visar att småbolag och aktier med låga kvoter historiskt sett har presterat bättre än andra (i riskhänseende) jämförbara aktier. Aktier med låga kvoter benämns värdeaktier (valuestocks). Aktier med motsatt värdering, höga marknadskvoter, benämns glamouraktier (glamour stocks).

In my study I have participated at the Fifth Dimension / Active Worlds site in Villa Gymnastiken in Ronneby, where I have worked both as an assistant to the project leader and as a researcher, but also as a participant together with the children. The children are working in a virtual world called Femtedim, created in a internet-based program named Active Worlds Education Universe. The Femtedim-world are bridging together two physical worlds in Ronneby and Copenhagen. My main focus is on an intervention that occurred in the 12th of March when the research-team in Copenhagen, which runs the project in Denmark, decided to create a new challenge for the children since some of them started to get bored. They added gravitation to the Femtedim-world, which lead to a few different reactions among the children. Most of the children didn´t like it and were very hostile towards the idea that they would not be able to fly around freely in the Femtedim-world.

This is a thesis for a Bachelor Degree Project, performed in the subject MechanicalEngineering. The students Roger Malmberg and Simon Hagberg have carried out adesign project on behalf of the recently established company J&D Assisting systems,located in Halmstad.The project consisted in developing J&D's first prototype of a power assisting solutionfor wheelchairs. A power assisted wheelchair combines human power, which is deliveredby the arms through the pushrims, with electrical motors, which are powered by a battery.The power assisted wheelchair is aimed at customers, who have used a regularwheelchair for a long time, but who have become weaker or just need additional powerwhen driving uphill. This kind of wheelchair will provide additional power for users,which will spare their wrists, elbow and shoulders. The product is torque sensor free andinstead it relies on the velocity.

In 2010 the Church of Sweden initiated a project to elaborate a new handbook for church services and church documents. This handbook draft was ready to be tested in 2012. The first Sunday of Advent 2012 the church launched an extensive trial for the draft for the new handbook; this handbook draft will now be tested in a selected variety of Swedish parishes until Judgment Sunday 2013. Upon which the Church of Sweden will evaluate and respond to the comments and reactions from the Swedish congregations in terms of the handbooks proposal. My main goal with this paper is that I?m hoping to be able to examine where the need for a new handbook for church services originates.

The aim was to evaluate and suggest improvements for the prototype TIVOLI (sign-learning via computer-based playful interaction). The game purposed to give children who need signing as augmentative and alternative communication enhanced signing skills. Three children in need of signs played TIVOLI at home during 4-5 weeks. Data contained parental interviews, Talking Mats interviews, assessment of signing competence before and after the evaluation period and game protocols. One game interaction per child was filmed.

This essay is about needs assessors within public elder care. The method is a quantitative vignette study. The aim of the study is to find out whether there is an existing consensus among the needs assessors when a relative to a client with reduced cognitive functions wants to make an application even though the client does not want to. We also wanted to find out whether there are any underlying circumstances which have influence on the needs assessors? reactions to this specific situation.

Total amount of words: 15 269.In this essay, the purpose is to examine the personalization of Swedish national coaches during international championships in the Swedish tabloids. Research shows that a leader nowadays is representative for her organization. Therefore it could be assumed that the way the national coach is portrayed can have some kind of effect on the public opinion about the team as a unit and their sport federation in total. This essay is a quantitative study of the sport tabloids Sportbladet och SPORT-Expressen during three international championships: Euro 2012 in football, WC 2013 in ice hockey and Euro 2014 in handball. We have studied the coverage of the national coaches Erik Hamrén, Pär Mårts and Ola Lindgren/Staffan Olsson in contrast to the coverage of their teams in total.The main results are that the national coaches are mentioned in every second article that is written about the national teams during the championships. They are mainly portrayed in a neutral way, even though the coverage of them is affected by the results in the matches.

Revision används som ett medel för att utomstående intressenter, exempelvis aktieägare, ska få en kvalitetsstämpel på den information som förmedlas av ett företags ledning. Om revisorerna vill påpeka någonting angående företagets redovisning eller förvaltning utfärdar de en så kallad oren revisionsberättelse. I denna studie undersöker vi om denna orena revisionsberättelse får någon effekt på företagets aktiekurs. Den problemformulering som besvaras är:Har en oren revisionsberättelse någon effekt på svenska publika företags aktiekurser?Tidigare forskning på området har nästan enbart genomförts i utlandet.

An organisation in Skåne, Miljösamverkan Skåne, presented a project in 2011 concerning food labeling. All municipalities in Skåne, audited certain products in several stores, in order to determine if they were labeled correctly according to law. Stores who produced their own food where also audited. As Swedes generally have an interest in buying and cooking food from different countries, the demand is increasing, which makes stores provide the customers with a large range of different products to accommodate the demand. This essay will discuss the results of the project and how incorrect food labeling can affect human health.

The purpose of this study was to explore the experiences of being a homosexual immigrant in the Swedish society. Our questions were how the interviewed homosexual immigrants experience being treated by the people in their surroundings and how they are influenced by their attitudes. We also wanted to know what kind of thoughts they have about affiliation considering origin and sexuality, and what positive and negative aspects they experience from the combination of being both homosexual and immigrants.To get the answers to these questions we used a qualitative method and interviewed seven homosexual immigrants between the ages of 25 and 40 years. We then compared our material with earlier studies of the living situation of homosexual immigrants in Sweden, Denmark and Norway. We also linked our findings to Goffman's stigma theory and to heteronormativity.The main result was that the combination of homosexuality and immigrantness can result in various difficulties.