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..

The aim of this qualitative study was to explore which inner conceptions about the abused older women the professional social workers had and how they experienced the enconter of an abused old woman in an intimate partner relation. The theoretical background is social construction by Berger and Luckmann. This theory was uset to analyze the transcribed interviews. This study is based on nine interviews with five professionals in social services, three volunteers from the voluntary sector and one social worker who worked in a community based support group for abused older women. The result of this study shows that older women were often abused, by a relative they were dependent on, in their home.

3In the last couple of decades there has not happened much inthe ?farriery?- department. The work procedure, methods andfarrier´s tools have stayed the same over time, which have ledto a huge workload that is wearing the active participants out.So think if you were able to ease the working process of horseshoeingfor a farrier. The farriery is still first and foremost aprofession based on handicraft that has to relay on the farrier´sgood memory, sight and sense. The workplaces for a farrieris most of the time at the hiring horse owner`s stables, whichmakes it harder for the farrier´s to have influence over theirworking situation.

The network with its virtual business structure challenge the established vertical business structure. Part of the network theory that has developed focuses on relationships that forms B2Bnetworks. One way to create a B2B-network is for independent businesses to form a organization promoting co-operation. For co-operation to be successful it requires well thought-out actions, but a lack of how these actions are implemented have been noticed. This study explores how encouragement of co-operation can be done practically.

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..

Previous studies have shown that teachers in school are having an insufficientknowledge about the bullying at their own school. These studies are based from pupils point of view at the senior level of the nine-year compulsory school. Based on this literature we became critical and wanted to examine this closer.The purpose of this essay was to find out and to examine how the staff in two different senior level of compulsory school notice, prevent and counteract bullying in their daily line of work. With this essay we hope to get the schools attention and understanding about this existing problem. We have done a qualitative study using qualitative method for collection of data.

The Swedish photographer and artist Eva Klasson, based in Paris in the 1970s, gained attention for her series of black-and-white photography of her own naked body, which opened up for an international artistic career in the late 1970s. Despite a promising career she however abandoned photography and disappeared from the artistic sphere only a few years after her debut. There has been a renewed interest in Klasson?s work in Sweden the last decade where she has been exhibited at museums and galleries. Today she is represented at art museums and institutions including Moderna Museet, The Modern Museum of Art, in Stockholm.

The main purpose of this master thesis is to identify guidelines for a sustainable production that can provide useful information concerning the establishment of a biodiesel production. These guidelines concern the surrounding production environment, such as infrastructures and industries.The thesis is based on theoretical grounds surrounding industrial symbiosis, biodiesel production and how sustainable development should be designed. A study of an already established producer in a similar business area has been used to provide a picture of similar projects. The thesis has with the supervisor's consent focused on the production conditions that are affected by location.The production conditions selected are heating, raw material market, residual and sustainable profile. These are then evaluated through an Excel-based sensitivity analysis.

The disciplinary role of madness in the European society was major during the17th century rise of the national state.By studying the view on madness in Swedish governmental investigations duringthe modern years of the Swedish psychiatry, 1950 to today, it's possible to seehow madness function in society have changed. The study is based on a discourseanalysis and done in three important aspects of Michel Foucault's philosophy:terms of existence, control and knowledge.Based on Foucault's theories of self-discipline, exclusion mechanisms and adetailed investigation on the concept of power, the empirical survey shows howthe ?crazy? Swede changes from a disciplinary object of society into a drone toserve under the structures of capitalism. In a psychological condition previousscience has judged as animal..

This thesis examines the verification of the terms and conditions stated in contracts based on the Public Procurement Act. In March 2013 the Swedish state procurement commission released " Good Business - A Strategy for Sustainable Public Procurement " (SOU 2013:12), which found that the proportion of control and verification is relatively low. The thesis examine how verification is carried out and looks for an explanation to why verification is not more oftenly performed. To answer these questions two care studies, based on seven semi-structured interviews, is presented as the empirical material. Network theory has been used to analyse the empirical results, and aspects of commonly used theories such as contract management and "Markets and Hierarchies" by Williamson has also been taken into account.

Distrilux International AB, a company within the Electrolux-group, works among other things with storing of products from other companies in the Electrolux-group. This rapport contains a cost analysis of the two Distrilux warehouses in Motala and Mariestad. The company offers five services in these warehouses, in-loading of products from a local factory and from external factories, storing, out-loading of products to Sweden (domestic) and for export. Since there has been some hesitation of the accuracy of the price-model of today, a master's thesis has been advertised. The purpose of the thesis has been to investigate the agreement of the price-model of today and the apportionment of the costing in warehouses.The main problem is to determine which activities is to be considered important in the price-model.

This report discusses the development of lessons based on laborations for middle and high school.The purpose of the project was to research the possibility to affect students' attitude towards physicsthrough well-planned stimulating lessons. The lessons were based on the Light and Lasers OutreachKit, a teaching package made by the organisation Laser Classroom, and have been adapted for physicsin middle and high school. The lessons were developed on a pedagogical and didactical ground andwere improved with surveys and peer and self assessment. The lessons were based on laser light and itsproperties. One lesson covered the topic of single-slit diffraction, while the other treated geometricaloptics.

This report discusses the development of lessons based on laborations for middle and high school.The purpose of the project was to research the possibility to affect students' attitude towards physicsthrough well-planned stimulating lessons. The lessons were based on the Light and Lasers OutreachKit, a teaching package made by the organisation Laser Classroom, and have been adapted for physicsin middle and high school. The lessons were developed on a pedagogical and didactical ground andwere improved with surveys and peer and self assessment. The lessons were based on laser light and itsproperties. One lesson covered the topic of single-slit diffraction, while the other treated geometricaloptics.

Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

It is more common now to purchase products and services on the Internet. More and more companies choose to sell their services and products this way. Some services and products the customers can get delivered directly to their computers. Therefore, it is important for entrepreneurs to know when they risk a permanent establishment in another country due to their Internet based activity. If the company gets a permanent establishment in the other country, the other country can tax the income which is relatable to the company?s permanent establishment.