This study is about the potential advantages as an investment option in a portfolio. The study shows that the incorporation of bitcoins in a portfolio, even to a small degree, gives significant increases of both risk and return. The different studied portfolios sharpe ratio rises, which in turn shows that the risk reducing return increases when bitcoins is used as an investment option.This study is based on Virtual Currency, Tangible Return: Portfolio Diversification with Bitcoins by Brière, Oosterlinck and Szafarz. The authors of this study have compared their own results with the study mentioned and seen its similarities and differences. The study investigated a total of eleven different assets percentage return over 192 weeks ranging from July 2010 to March 2014.

Does goodwill affect the cost of capital? Goodwill is an asset which is characterized by much uncertainty regarding both what it is and how much it is really worth. Based on economic theory about information risk and principal-agent problems as well as theory regarding the cost of capital we test for the hypothesis that debt and equity investors perceive goodwill as something risky and hence demand compensation for taking on this extra risk. The proxies used for the cost of capital are cost of debt, beta and the EP-ratio. On a general level we find that increasing the level of goodwill seems to result in higher cost of capital as represented by the three proxies.

SAMMANFATTNINGGenom de skandaler som revisionsbranschen mött har ökande krav på branschen uppkommit. Det kan finnas risker i dagens samhälle som inte existerat eller varit aktuella tidigare men på grund av de förändringar som skett i samhället nu framträtt. Vi ville studera hur revisionsbyråerna förhåller sig till dessa samt hur de finner en väg att hantera dem. Studiens syfte var undersöka om det finns något aktivt arbete med att hantera de risker som är förknippade med accepterandet av klienter, det lyder:Syftet med vår uppsats är att studera om det finns ett aktiv arbete med Risk Management på revisionsbyråerna samt i så fall hur detta går till och vilka risker som de då främst vill undvika vid accepterande av klienter. Vi vill även studera hur revisionsbyråerna hanterar de risker som de väljer att acceptera.Då vi hade uppfattningen att det är ohållbart för revisionsbyråerna att inte på något vis hantera de risker de ställs inför föll det sig troligt för oss at de större byråerna aktivt arbetar med Risk Management.

Background: Mutual funds have become an important part of the Swedish deposit market. Savings in mutual funds add up to almost 20 percent of the households'assets. When the pension reform is carried out all employees are going to have savings both in mutual and bond funds. But only if the fund overperforms the market it is worth investing. Purpose: The purpose of this study is to explore if Swedish mutual funds have generated higher returns than market portfolio in the late nineties.

This is a study of some risk factors for Diabetes Mellitus (DM) in dogs. As a pilot study it is meant to give information to be used in a planned later, larger and better controlled study. The present study hypothesized that suboptimal feeding (high percentage of homemade and table foods), lack of activity and overweight contribute to the risk of DM. Twenty consecutive dogs diagnosed with DM at the Veterinary University Clinic in Uppsala between 2000 ? 2003 were chosen as the experimental group.

This Master thesis was written for Lantmännen Agroetanol in Norrköping concerning the layout of their finished goods inventory and unloading of feed after introducing a new product mix. Lantmännen Agroetanol has two production lines which produces feed. Both lines lead to six silos, used as inventory of finished goods. The feed from the two production lines differ in terms of quality, where as Lantmännen Agroetanol wants to separate their finished inventory in order to charge a higher price, by selling the better product as a premium. With two different feed products the yearly revenue is expected to increase which motivates a research about the current capabilities and necessary changes to be made in the factory.

Syfte: Studiens syfte är att analysera och undersöka om det finns något samband mellan den finansiella risken och lönsamheten. Det övergripande syftet är att se om valet av finansiell risk fungerar som finansieringsstrategi i verkligheten.Metod: Studien bygger på den deduktiva ansatsen där teorier kommer att testas och analyseras mot empiriska data tagna från årsredovisningar. Den kvantitativa metoden används då data från 305 stycken årsredovisningar ska användas för att finna om det finns samband och variation mellan finansiell risk och lönsamhet definierad som vinstmarginal, Rt och Re. Årsredovisningarna utgörs av sekundärdata som samlats in från databasen Retriever. De statistiska metoder som används är bland annat medelvärde, standardavvikelse, regressions- och korrelationsanalys, hypotesprövning och t-test.Resultat och slutsats: Såväl korrelation- och regressionsanalys som hypotesprövning och t-test visar att det finns samband mellan finansiell risk och lönsamhet definierad som Re.

The main purpose of this essay is to study the role of documentation in Swedish health care today and the consequences of the augmentations in paper work that have taken place during the last couple of decades. The method used in this study is interviews with health care personnel.The following questions are treated:-       What kind of documentation has increased in Swedish health care?-       How is the patient/health care professionals affected?-       How is the work of the health care professionals affected?The conclusion of the essay is that the increasing amount of time spent on documentation that for much part has never been performed before, (such as risk analyses, statistics and writing much more thorough charts), has consequently left very little time for actual patient care. The research also showed that faith in health care professionals has significantly decreased and that one of the major reasons for increased documenting is the anticipation of and therefore protection against potential complaints. Finally there seems to be a greater focus on being service-minded rather than on providing quality health care..

This study examines if the prediction of cardiovascular disease in hypertensive patients can be improved upon when renal function and microalbuminuria are added to the classical risk factors The predictive capability of a model is measured by discrimination, calibration, reclassification and Harrell's C.The results are ambigious. In most cases, microalbuminuria should be included in the model, but the results regarding the other measures of renal function are varied. Therefore, the selection of risk factors to include in the model depends on which measure of prediction one prioritizes..

This essay is about the Swedish Royal Foundations and especially the culture foundations. The Swedish Royal Foundations in culture are four. I?ve also made a short background about Royal engagement through foundations in history. I?ve given examples on what Royals in Sweden have done in the past and what they do today.

AbstractTitle: The debut of gluten ? Does timing of gluten introduction affect the risk ofceliac disease in high-risk children?Author: Sandra Hagwall Frohm and Maria IngmarSupervisor: Frode SlindeExaminer: Mette AxelsenProgramme: Programme in dietetics, 180/240 ECTSType of paper: Bachelor?s thesis in clinical nutrition, 15 hpDate: May 26, 2015Background: Celiac disease is a chronic disease in which the intestinal mucosa is damaged bygluten exposure, and the only treatment is a lifelong gluten-free diet. The disease affects about1 % of the population worldwide, but the majority are undiagnosed. Ingestion of gluten and thegenotype HLA-DQ2/8 are required for disease development, although additional genetic andenvironmental factors are believed to be of importance. One hypothesis is that timing of glutenintroduction in infants affects the disease risk.

AimThe purpose of this dissertation is to find out what discrimination of salary means and if the legislation that exists in Sweden, regarding same salary for the same or similar work, effects sports and if the way that the sportindustry divide salaries are acceptable. The purpose is also to find out if discrimination of salary exist within swedish handball and if this is a reason why swedish ladies handball is not professional. The framing of questions that have been processed is:1. Does discrimination of salary occur in swedish handball?2.

Background: The purpose of the present study was to investigate the prevalence and characteristics of deliberate self-harm in a Swedish University population.Method: A random sample of first year students at University of Kalmar was invited to participate in an Internet-based survey in the autumn of 2007. A total of 139 (53,1 %) completed the anonymous survey.Results: The results showed that 25,2 % (n=35) of the students reported having engaged in some kind of deliberate self-harm at least once, and deliberate self-harm was endorsed by 7,9 % within the past year. The most frequently procedures to self-harm were to tear, carve or pinch self, cutting skin and hitting self on purpose. 37,1 % reported that they had told no one about their self-injurious behaviors and 36,4 % significantly reported that they had no one they trusted and who they could talk to if they were concerned about something. Students with self-injurious behavior were also more likely to report a history of emotional, sexual and/or physical abuse, alcohol and drug use, cut classes and questioning their sexual orientation.Conclusions: Findings suggest that self-harm is associated with risk factors and that self-injury is not only associated with adolescence but also with adulthood.

Titel: Risk och osäkerhetsfaktorer i årsredovisningen Nivå: C-uppsats i ämnet företagsekonomi Författare: Ann Forsström och Mikael Örtenvik Handledare: Fredrik Hartwig Datum: 2012 ? April  Syfte: Syftet med vår studie är att undersöka den frivilliga rapporteringen av risk och osäkerhetsfaktorer i årsredovisningar. Metod: Vi har använt en abduktiv ansats och genomfört en kvalitativ såväl som kvantitativ innehållsanalys av utvalda bolags årsredovisningar. Vi prövar 5 olika hypotester genom multipel regessionsanalys. Vår insamlade data redovisas både i tabell- och textform. Resultat & slutsats: Undersökningen visar att det finns en signifikans i hypotes 5: det finns ett samband mellan ett bolags skuldsättningsgrad och antalet redovisade risker och osäkerheter.  Övriga hypoteser har ingen signifikans och förkastas därmed. Vid genomgången av undersökningsbolagens årsredovisningar finner vi dock att det finns betydande skillnader i redovisningen av risker och osäkerheter mellan de undersökta bolagen.  Förslag till fortsattforskning: Det skulle vara intressant med en jämförelse av bolag som verkar inom samma typ av försäljning t ex.

Non-contact anterior cruciate ligament (ACL) injuries is a serius and traumatic injury to the knee that is common in female soccer players and often force the player to quit or lower the level of activity because of lost stability in the knee or from fear to suffer  a new injury. Female soccerplayers have a higher risk than their male counterparts to get an ACL rupture and especially adolescent females have a high risk. The most common causes to a non-contact ACL rupture is side-cutting manuvers and landing after jumping. Every other player with an ACL rupture develops osteoarthritis within 10-15 years from the time of injuryResults: The higher risk for females to incur a ACL rupture is due to smaller intercondylar notch, they?re in the follicular or ovulatory phase of their menstrual cycle, increased knee laxity, dominance in the quadriceps muscles, flexion in hip and valgus movement in the knee.