Forest as an investment alternative has become more and more popular over the last few years. Between the years 2004 and 2007 increased the price level on forest land with 70 percent in Jämtland. In this thesis a comparison has been conducted between forest in Jämtland and an investment in the stock market. The risk in the two investment alternatives has been included in the comparison. The thesis includes two different studies between the two alternatives.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

AbstractThe purpose of this thesis has been to investigate if the Swedish legislation concerning taxation of dividends to foreign investment funds is in violation to EU law. Furthermore, the thesis will analyze if the Fondskatteutredningens suggestions to changes in the current legislation is appropriate to the purpose it tries to obtain.Today there is a difference in the taxation of dividends paid to Swedish investment funds and foreign investment funds. Dividends paid to foreign investment funds is being taxed in accordance with the Coupon Tax Act (1970:624), in which no deduction of the tax is possible. Swedish investment funds on the other hand have the possibility to deduct as much of the received dividends that they have given in dividends to its shareholders.The difference in the taxation between investment funds because of origin has been reviewed by both Swedish court and by the European Court of Justice. It has in these cases been up to the courts to review if a difference in taxation of dividends could constitute a violation of the free movement.

Milk and milk consumption has been subject of discussion for a long time, and is still a hot topic. Recently, as study was published that observed a correlation between milk intake and increased risk of fractures and mortality. The authors proposed the milk?s content of D-galactose as the possible mechanism, since D-galactose is used indicated ageing in animal models. Therefore, this study aims to develop a method to determine the amount of galactose, glucose and lactose in milk and fermented milk and apply it on to dairy products on the Swedish market.

I dagens globaliserade samhälle är det enkelt att placera sitt kapital på olika marknader. Dock kan det innebära både risker och möjligheter för investeraren. Vilket betyder att det satsade kapitalet antingen kan bli en lönsam investering eller gå förlorat. Bör hänsyn tas till landsrisker på aktiemarknaden för att kunna bedöma investeringens lönsamhet?Syftet med studien är att ta reda på vilken betydelse landsrisker har för avkastningen i industri- respektive tillväxtländer.

The purpose of this paper is to investigate when Swedish and English are used in English teaching and how the pupils view the importance of the classroom language for their language development. My research questions are ?In what situations is Swedish and English respectively spoken during the English lessons?? and ?What are the pupils' opinions concerning the significance of English and Swedish in the classroom for their language development??. To answer my questions, I have used relevant theoretical research and conducted two observations and two group interviews in a secondary school. The observations have given me an example of how it can function in the classroom and the interviews have given me the opportunity to hear the pupils' different perspectives on how it is done in the classroom and their different opinions concerning this matter. According to the research, it is of great importance that the pupils are offered the opportunity to use the English language as much as possible in the classroom.

Detta examensarbete är utfört i samarbete med AB Electrolux Mariestadfabriken som arbetar med produktutveckling och tillverkning av kyl- och frysskåp. Uppdraget var att utveckla ett helhetskoncept för insidan på en kylskåpsdörr i premiumsegmentet med fokus på infästning och modularisering av balkonger. Kylskåpet som helhetskonceptet ska placeras i har en inredning av rostfritt stål, vilket innebär att de lösningar som i dagsläget tillämpas för kylsdörren inte kan användas.Projektet inleddes med en undersökning av bakgrunden till uppdraget samt en förstudie där målgruppen definierades, konkurrenter identifierades och kraven från användarna samlades in. Efter detta följde en grundlig konceptframtagningsfas som innefattade generering av idéer, skapande av koncept, konceptval och detaljutveckling.Det slutliga helhetskonceptet visualiserades med en prototyp som erbjuder steglös justering av kylskåpsdörrens balkonger. Grundkonstruktionen består av två strängpressade aluminiumprofiler som har en dold infästning på dörren.

The Swedish integration policy acts upon that all citizen should have equal rights and possibilities no matter ethnic and cultural background. In today's Sweden it is more or less a self-evident that immigrants ought to prepare the possibility to preserve their original cultural distinctive character according to the Governments Proposition 1997/98:16. Simultaneously the term integration and its actual meaning and its political significance are not always clear.Immigrants as a categorization are often overloaded with negative overtone and risk to seem discriminated. The category reinforces also a ?we? and ?them? thinking.

The majority of the Swedish population were self-provided within agriculture a hundred years ago. Times do change and today the situation is the other way around - most of us live within city boundaries and only few work with farming and related agricultural businesses. One thing that has not changed though, is the need of supplies from Swedish agriculture.What do we think of those products? Are we even aware of the connection between us and agriculture? The Federation of Swedish Farmers, LRF (Lantbrukarnas riksförbund), started their project to strengthen the link between consumers and producers in 2008.This paper is part of the project and its aim is to investigate consumers' views and values upon the effects and products from Swedish agriculture.Opinions and values have been studied through interviews influenced by phenomenology. The results show that the informants in general had a positive approach and thinking concerning the products and effects from Swedish agriculture.

Andelen ungdomar som inte uppfattar några större risker med cannabisbruk har ökat de senaste åren. Ungdomarnas uppfattning av riskerna med cannabisbruk påverkar huruvida de kommer att välja att avstå från eller bruka drogen. Syftet med denna uppsats har varit att se vilka risk- och skyddsfaktorer som påverkar ungdomars riskperception avseende cannabisbruk. Frågeställningarna har varit hur föräldrarna, skolan och vännerna påverkar riskperceptionen. Uppsatsen utgår från en subjektiv syn på riskperception som innebär att inte en faktor ensamt kan förklara om ungdomarna har en låg eller hög riskperception.

The aim of this paper is to compare the theology of Dietrich Bonhoeffer and the belief, confession and faith of the Swedish church in order to see similarity. The research questions that have been used are:1: What is the main feature of Dietrich Bonhoeffers theology?2. What are the main feature the belief, confession and faith of the Swedish church?3: Which are the similarities between the main feature of Dietrich Bonhoeffers theology and the main feature of Swedish church belief, confession and faith?The research method that has been used is comparative where the Dietrich Bonhoeffers theology is compared whit the Swedish church belief, confession and faith.

This essay examines upper secondary school pupils as well as the Swedish National Agency for Educations views on the education in subject of religion. How they describe its purpose, what content the topic should address, how the education should be implemented and what influence the pupils should have over their own studies. This to examine how the views of pupils and the Swedish National Agency of Education correlate and to analyze how it possibly can affect the pupil?s motivation. The survey is conducted by semi-forging tured interviews and text analysis in order to ascertain the pupils and the Swedish National Agency of Educations opinions on the issues.

AbstractThe purpose of this study is to illuminate if the preventive practices and the identification of early signals about reading and writing difficulties is different between two Norwegian and two Swedish teachers' work in preschool. Research questions focused on the differences as well as similarities between Swedish and Norwegian educators working preventively current literacy in preschool, and their efforts when they identify signals to reading and writing difficulties.The study has been conducted through interviews with four female teachers, two who work  in Norway and two in Sweden.Swedish and Norwegian teachers work preventively on reading and writing, analysis resulted in three categories; books in text and pictures, words and rhyming chants and songs. No differences between Norwegian and Swedish pedagogues? prevention methods could be identified, however Norwegian teachers put more focus on rhythm and rhythmic pat exercises than the Swedish educators.The conclusions are that the Norwegian teachers mention more preventative approaches and early intervention for children with suspected dyslexia, than the Swedish teachers in the study makes. The Norwegian teachers also seem to have access to more expertise in connection with suspected dyslexia, compared to the Swedish teachers.

The amount of mergers and acquisitions between international and Swedish actors increased due to the Swedish entry in the European Union. In many cases, conflicts between manage-ment and employees made visible the cultural differences between nations and organisations. As a result of these conflicts many companies experience difficulties in operating on the Swedish market and in some cases they have even been forced to leave it.The starting point of this study is analysing how the management at a foreign company in Sweden, that has undergone a merger, has been affected in the meeting with the Swedish business culture. The analyse has got three different perspectives as a base; management, market knowledge and culture.This study is accomplished on the basis of a deductive approach. It is a case study where the empirical foundation derives from five interviews.

This Thesis aims to explore how to integrate an IT-system for facilitating anorganizations work with Continous Impprovements.This is done here by examining and analyzing the process within a handful ofcompanies who seem to have been successful with their own implementations. Thestudy is focused on the implementation of one particular system, "System C2".Simliarities and differences between the companies, and the established rule of thumbfor these kind of activities are focused upon. This to emphasis how another actormight emulate some of the apparent success.Part of the core question is found in the title, since Continous Improvement is oftenseen as a relativly low-risk activity, is it then also possible to take a low-risk slow pathto the implementation of such a system in the entire organization?.