Scania?s discount rate - the return requirement of investments - refers to Scania?s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the WACC. The purpose of this study is to investigate which asset pricing model of APT and CAPM Scania should use in their WACC calculations. The company now uses a group WACC of 11 percent which is used in all company levels.

I början av 1900-talet slängde svensken i genomsnitt 25 kg hushållsavfall per år. Idag är siffran 500 kg. Trender pekar på att avfallsmängderna kommer att fortsätta öka. 95 % av det genererade avfallet i Sverige kommer från verksamheter. På nationell nivå finns riktlinjer och miljömål kring avfall, men för att implementera många av dessa styrmedel krävs lokala incitament.

BakgrundI Sverige har kommunerna ansvar för att alla invånare har tillgång till bra bostäder. För att kunna erbjuda bra bostadsalternativ som gör att fler vill bosätta sig i kommunen krävs att det finns mark för bostäder. Idag finns fastigheter bildade för bostadsändamål som inte har blivit bebyggda. I kommuner där det råder bostadsbrist och det finns en tydlig efterfrågan på mark för bostadsändamål är det viktigt att ta reda på varför fastigheterna inte blir bebyggda. Tidigare studier har utförts som i stort behandlar faktorer som kan förhindra bostadsbyggandet men privata fastighetsägares motiv till att inte bebygga sina fastigheter är ett outrett område.

It has become increasingly simple for companies to offer its employees shares in the form of incentive or option plans to acquire.  Companies motivate incentive plans with employee buy-outs that it will lead to higher involvement of work. The offers are often associated with disposal restrictions to the employee such as not immediately dispose of shares or that the employees will have to remain of employment within a certain timeframe. The problems with disposal restrictions are that it makes it difficult to determine the point of taxation.When shares deemed acquired at the time of share subscription the benefit will be taxable as income from service and the increase in value income from capital. When shares are deemed to be acquired only after cessation of disposal restrictions this will result in that the benefit is taxed only once.After the Supreme Administrative Court rulings in 3167-09 and 3168-09, it is now obvious that the acquisition is deemed to occur at the time of acquisition. The problem is not yet solved because the constant development of the security market needs to be considered.

Objective: In recent years there has been an increasing interest within the clinical (medical) science in measuring people?s health. When estimating quality of life, present practise is to use the EQ-5D questionnaire and an index which weighs the different questions. The question is what happens if the individuals estimate there own health, would it differ from the public preferences? The aim is to make a new prediction model based on the opinion of patients and compare it to the present model based on public preferences.Method: A sample of 362 patients with unstable coronary artery disease from the Frisc II trial, valued their quality of life in the acute phase and after 3, 6 and 12 months.

In conjunction with an overview of the organizational structure of the municipality of Arvika the Balanced Scorecard was introduced as a management model. After the Balanced Scorecard has been in use over a period of years the conception of it varies throughout the organization.The purpose of this study is identifying which factors are facilitating and which factors are obstructing when implementing the Balanced Scorecard in the municipality of Arvika. This is a case study of the staff organization of the municipality of Arvika. The study is explanatory as our objective is to describe why the current situation appears as it does today. A qualitative method has been applied during this study.

This report is going to be focusing on the development of a promotion page and login system for the web production company Adoreyou. The promotion page and login will be parts of a new taxi application for iPhone that lets the customer book a taxi and drivers manage the requests from the customers.Taxi application?s that let customer?s book trips are nothing new but they are constantly being explored and developed. The most common practice is to let the customer fill in from what address he or she wants to be picked up and to where he or she wants to be taken. Then the price is set in the application depending on the distance and most likely other factors like weekday and time.

AbstractTitle: It is not necessary to be the best, but I don?t want to be average Author: Maja Benca & Emma Ender Tutor: Hedvig EkerwaldPurpose: The purpose of this thesis was to identify the subjective experiences of stressors and demands of law students of Uppsala University. Beyond these problems, this thesis was also identifying if there was a balance or conflict between social life and studies from a social psychological perspective. This essay is based on five key questions: How does the subjective experience of stress and demands affect the interviewed law students? How do the interviewed law students handle the stress and demands in their studies and in everyday life? Do the interviewed law students consider there is a balance between social life and studies? How do the law students want to present themselves in front of classmates and teachers? What do the interviewed law students consider to be the main goal in life? Method/Material: The material used in this thesis consists of a total of ten interviews with law students of Uppsala University, five women and five men in the ages of 20 - 32.

Background: In previous studies on the subject hope it has been revealed that hope is an important condition for the experience of health, quality of life and well-being. In the literature hope is described as a great support in life that is vital for a person's life and for how the person manages to become afflicted with a fatal disease. Within palliative care the 6S: s is a person-centered model for care that is directed towards the promotion of patient´s participation, relief from suffering and enablement of well-being and support of the patient and his or her family members. Aim: To describe how patients find hope in their situation in palliative care, and to examine whether there is an interaction between the different dimensions of 6 S: s model and with patients' experiences of hope. Methods: This degree project is literature study.

This master?s thesis aims to analyze the ongoing debate in Scandinavia on research evaluation of the humanities. This field of research uses bibliometrics, quantative analysis of bibliographical units as a research assessment tool. In recent years evaluative bibliometrics has been an increasingly used method. In Scandinavia, governments have introduced new funding models for research in higher educational institutions.

Nybyggnadskartan är en del i bygglovsansökan och visar hur en fastighet är bebyggd, får bebyggas och visar detaljplanens bestämmelser för den berörda fastigheten. I Gävle kommun har nybyggnadskartans process varit en "het potatis" under en tid då många har varit missnöjda med processen. Cheferna på lantmäteri- och bygglovsavdelningarna ville då förnya processen kring nybyggnadskartan. Syftet med examensarbetet var att hos Gävle kommun belysa problem med nybyggnadskartan och processen kring den. Medarbetare på berörda avdelningar intervjuades och Uppsala och Västerås kommuner besöktes för att få se hur de arbetade med nybyggnadskartan.

The aim of this thesis is to fill a knowledge gap regarding how online players use libraries, their attitude towards libraries and what they want out of future libraries. We see it as a problem that the library world of today does not have much knowledge about an audience that is so prevalent in society.The theory used in the thesis is Henrik Jochumsen, Casper Rasmussen Hvenegaard & Dorte Skot-Hansens model that divides libraries into four functions. The four functions are meetings, knowledge, inspiration and experiences. In the analysis we added a suggested fifth function, a digital space, giving the digital interaction and information needs of today´s society. The method was focus groups on online forums for gamers.

The aim of this Masters thesis is to examine how the gender structure appears in detective novels and in the society during the 1960s and 2000s. We have a pre-understanding that the gender structure is more distinct in the earlier books and we will investigate this by looking at the two aspects occupation and family role. We find this to be an important question to notice because society today isnt equal between the sexes. Our study is based on a theory of Yvonne Hirdmans, she claims that the man is the dominant part and the woman is in an inferior position. We apply a stereotype model she has conceived and we try to categorize the characters in the books we have analysed into this model.

Background: Research about capital budgeting is under constant development. Several researchers developed the research about capital budgeting late in the 20th century. This development shows how companies' internal and external factors and other circumstances have an impact on companies? capital budgeting practice. It has also been shown that there are links between companies capital budgeting and their growth.

The purpose of this thesis is to outline an appropriate model in order for companies to successfully act and compete physically as wholesalers at the same time as acting on the virtual market by selling directly to the end consumer. The approach of this thesis is hermeneutical and abductive with elements of hypothetically deductive approach. Our research has a qualitative research strategy based on case studies and interviews as well as on secondary data. Interviews were conducted with the case company JaymJay Wear AB as well as with other companies, so called mini cases. The secondary data consists mainly of textbooks, web sites and journals.