The beta value is frequently described in theory and is a well known factor to quantify the systematic risk in shares through the CAPM model. Initially, this study describes the advantages and difficulties with the estimating process and the problematic nature of the assumptions and descisons included in published beta values.An alternative method, Bottom-up beta, to estimate the beta value that probably has not been tested under Swedish circumstances is applied. The problems and decisions that have to be made to derive an alternative value are studied in detail through six separate steps. I have chosen nine companies at the Stockholm Stock Exchange where this method is used. The result showed that the systematic risk were higher at five shares and lower at four, compared to the published values.Finally there is a discussion about the practise, usefulness and opinions concerning how to estimate and interpret the beta value to determine the expected return..

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

Aim:The aim of this study is to examine similarities and differences in eating habits in students ages 16-19 in high school.Questions:How do eating habits differ between adolescent athletes and non-athletes?What significance does living conditions and religious background have on the eating habits of adolescents? Method: This study is of a quantitative approach using survey questions.The method used was questionnaires. Three schools participated in the study. The school provided programs with and without athletic orientation. My purpose was to give out 200 surveys but in the end the total of handed out surveys landed on 141.

AbstractOur study illustrates how disabled high school students, their assistant and physical education teacher experience inclusion within the physical education. A total of seven interviews have been done to show their experiences. The questions we have chosen are: How do the student, assistant and physical education teacher experience their relationships? How do the student, assistant and physical education teacher experience the physical education? How do the student, assistant and physical education teacher experience inclusion of the student in the physical education?To illustrate their experiences a total of seven interviews have been done. They were carried out at the students schools, in the environment they are familiar to.

The Rya power plant in Borås produces district heating, district cooling and electricity. The plant is owned by Borås Energi och Miljö AB and is run by Dalkia Facility Management AB.In order to get the best heat exchange from the district hot water a pair of twin pumps and a turbine circuit pump are used as return pumps. Turbine circuit pumps are used to increase the pressure through the heat exchangers at the power plant. The pumps are in use when the flow is over 2 000 m3 h-1 and during the summer when re-cooling is used to improve the effectivens of the heat boilers.Since the pumps, that are parallel connected, rotating at a fixed rate per minute, the pressure is regulated with regulating valves. This report shows that during the 4,300 hours that the pumps where in use, energy corresponding to 590 MWh was wasted.

Renewable energy and the charging of electrical vehicles will increase in the future. Therefore the risk of outages is also increasing, partly because renewable energy is intermittent and the production amount can change fast. Charging electrical vehicles is often demanding high effect in short time, which could make faults occur. It takes more advanced technology to short the outage time. Today Övik Energi has high reliability in the power grid, but in order to maintain the reliability, it is time to prevent problems that can occur in the future. This thesis has presented a suggestion for the placement of fault detectors Protrol IPS2, in which a total of four detectors is proposed.

Since criminality started to rise steeply in most western welfare states following the second world war the relationship between welfare support and criminality has been debated. For a period of time thought to be an effective preventive measure against crime welfare support has since from time to time come to be seen by some as ineffective and in some cases even as a contributing factor to the rise in crime. It remains a contested issue as new theories, such as social support theory, which is employed here, attempt to contribute to the understanding of what effects general welfare has on overall crime levels. As a connection which is relatively well-researched in the USA, altough still not yet fully understood, this study strives toward a better understanding by testing the relationship in a swedish context. The relationship might not function in the same way considering that the US is a fundamentally different welfare-regime than Sweden, liberal and social-democratic respectively.Untangling the relationship is attempted by employing a multivariate regressionanalysis on a crosssectional dataset consisting of data from 2012 covering 247 of Swedens total of 290 municipalities.

This report is commissioned by the Water and Sewage Agency in The City of Mariehamn, Åland. The basic aim is to investigate positive or negative effects of a relocation of the sewage pipe from a wastewater treatment plant, Lotsbroverket. The environmental licence of Lotsbroverket is to be revised and The Environmental Appeal Board at Åland?s Government and Administrative Board has made demands that several possible locations in an outer water area should be examined. The present location of the sewage pipe is in Svibyviken, which has been classified as an ?inner water area?.The objective of this work is to study to which extent the nutrient loading from Lotsbroverket influence the environmental conditions in Svibyviken, and to investigate the suitability of different locations of the wastewater pipe from Lotsbroverket.The way a coastal area looks, i.e., its morphometry, determines to a large extent its ecological characteristics.

This report deals with the performance of a batch flow treatment of landfillleachate compared with a continuous flow system. The parameters in focus were total Kjeldahl nitrogen (TKN), BOD5 and COD. The pilot-scale experiment used eight barrels with a volume of 150 liters. Each barrel was constructed differently concerning its flow, its bed material grain size and its presence of plants or not. Four of the barrels worked in batch mode, thus four in continuous flow mode.

Introduction. Infection Prevention is one of the surgical nurses' main responsibilities. One of the steps which patients undergo in this purpose before surgery is the preoperative skin desinfektion. Background. The patient washes the day before surgery with Descutan cutaneous sponge 4 %, a sponge containing chlorhexidine.

Artificial insemination (AI) has had a great influence on the development of pig production and is today widely practiced (Gerrit et al., 2005). With AI, genetic progress can at a short period of time be spread worldwide compared with using natural service and the best boars can be intensively used. This is also one of the biggest risks with AI; the impact of semen containing a genetic disease or contamination of pathogens can be enormous. Fortunately, it is a small risk of disease transmission due to many tests of the boars and the semen before use (Maes et al, 2008). It is important that the boars used for insemination have good breeding values along with good reproduction features and have good fertility results (Robinson et al., 2005).

Sahlgrenska Academyat University of GothenburgDepartment of internal medicine and clinical nutritionAbstractTitle: Can exclusive enteral nutrition replace steroid treatment in pediatric Morbus Crohn?Author: Hanna Rymark Lehnér and Josephine PetterssonSupervisor: Mette AxelsenExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 23, 2012Background: Morbus Crohn is a chronic inflammatory bowel disease which periodically causes great suffering for the patient. There is solid scientific evidence that treatment with steroids effectively induces and preserves remission. However, side effects are many and a great risk for stunted growth and skeletal development exists in children. A widespread view is that exclusive enteral nutrition is as effective as steroids in pediatric Crohn´s.

Skärgårdsstiftelsen, which is responsible for several of the archipelago islands in Stockholm, has chosen to explore the possibilities for more sustainable heating systems in buildings on the islands in collaboration with KTH. A reduction of energy use and improving the efficiency of existing heating systems are included as part of the environmental work. This report studies the island of Grinda, which is located outside the area of Vaxholm in Stockholm. The study area consists of a guesthouse consisting of a restaurant as well as conference facilities and four neighboring cottages used for overnighting. The cottages now run solely on direct electricity, both for heating and hot water.

This essay analyzes the scripts of the swedish plays Jösses flickor! Befrielsen är nära (Jeez girls! Liberation is at hand) from 1974 and Jösses flickor ? återkomsten (Jeez girls ? the return) from 2006. The analysis is done within the theoretical framework of political and feministic theatre. The essay also includes a discourse analysis of the reviews that were written about the plays and the debates that followed.The result shows that the feministic discourse has changed primarily in two ways. In the 1970's there was a large confidence in the collective, in the 2000's focus has shifted to the individual and tointersectional perspectives.

A majority of the payments that are carried out today are executed through the electronic payment systems. Payments that are executed through these systems are administrated by payment service providers, these providers are, in general, banks. In spite of the socio-economic importance of payments and payment intermediation, there is an uncertainty regarding the legal status of payments and payment intermediation. Some describe payment intermediation as transport of means of payments, while some describe it in terms of claims and intermediation of information. There is, in other words, a need for clarification.