As of today, securitization is an established product on the capital market. The first transaction was made in the US in the 1970s. Since then the product has been developed and today there are several different structures of the product. Internationally securitization has been used for two reasons. Originally securitization was used to gain capital relief, but since capital requirements such as Basel II were implemented, the usage of securitization changed to more of a funding source.

This master thesis was carried out at Scania in Södertälje, Sweden. It investigates the possibility of changing a connector interface that is used when there is a need for splicing the wheel speed sensor and thereby determine the consequences.The problems that exist with the current connector interface occur during assembly, as more time is required to complete a connection in a reliable manner. A complete connection requires joining the male and female connector, insert the connection into a protective retainer and then strap a cable tie on each end of the retainer. This process makes it more time consuming and it requires 20-30 seconds to complete the connection. Solving this problem would save time and enable easier assembly, therefore resulting in economical benefits.This thesis was accomplished through discussions with different sections at Scania, studying available documentations, observations during assembly, writing a requirement specification and contacting suppliers.The aforementioned methods resulted in four connector suggestions, the DT and DTMH connector from Deutsch, MCON connector from TE connectivity and MLK connector from Kostal, each of them compliant with the set demands of the surrounding environment.

The aim of this study was to examine how social policy is created in a local context on the basis of the situation regarding the begging EU migrants in Kalmar, Sweden. The last few years the number of begging EU migrants has increased in Sweden. Most of them are Roma with a history of exclusion and discrimination. To reach our goal we interviewed three managers from the social Services representing the local authorities. We also did four interviews with people from three non-profit organizations in Kalmar.

Corporate Social Responsibility is a concept whereby companies integrate social and environmental concerns into their core business and in their interaction with stakeholders on a voluntarily basis. The purpose with our thesis is to study how Swedish insurance companies work with Corporate Social Responsibility and to analyse the underlying strategies of the companies? social, environmental and economical activities. We will analyse where, how and for whom value can be created with CSR. Where does the value creation take place, how can it be created through these activities and who will benefit from Corporate Social Responsibility? Theories point out that companies need to assemble and value the total package of benefits to be able to create successful corporate initiatives.

The purpose of this study was to examine how teachers conduct their teaching to be language developing, and how they in a practical way work with semi-speaking students who have language deficits in the Swedish language and / or their native language. To carry out this study, I used qualitative interviews as a method and I have interviewed six teachers working at a high school.The school that these teachers work at execute a language developing teaching throughout all the courses in the school. All teachers have a similar idea of what language developing work is, however, how they go about and what is emphasized most in the teaching differs. The reason for this is because these teachers have different experiences with the language developing teaching. These professionals agree that this approach is very important and that all teachers, regardless of subject, should work in a language developing way, in parallel with the rest of their subjects.

Background: The consumers of today have the possibility to choose from a wide range of products and services. Consequently, the ability to differentiate the products is essential for the brand owners. If a brand owner does not manage to differentiate its product, it can be difficult to make the consumers realise the benefits of the product and convince them to buy it. One way to differentiate the product is to create a distinguished brand identity. However, it is not enough to create a strong brand identity, the brand owner must also be capable of communicating the brand identity successfully.

Bakgrund: Dagens samhälle har förändrats på många sätt och tidsbrist är det gott om. Följden blir att samhällets utformning minskar den naturliga fysiska aktiviten och tidsbristen minskar den planerade fysiska aktiviteten. Fysisk aktivitet i form av dans har visats sig ha många positiva hälsoeffekter som kan förbättra både den fysiska och psykiska hälsan. Syfte: Syftet med litteraturstudien är att undersöka olika hälsoeffekter som dans kan bidra till på både fysisk, psykisk och social nivå. Metod: Studien är genomförd som en litteraturstudie där tio vetenskapliga artiklar använts.

Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

The research in question examines whether a newspaper benefits from its activity on the Internet and if so - how. Today, the morning press is relatively stable, but tendencies show that there?s a decrease amongst regular readers. The extension of this may jeopardize the position of the morning newspapers in the market and several newspapers choose to publish their content on the Internet. An Internet activity is foremost about keeping the position in the market, not to make an economical profit, and to compete at the same terms with free newspapers and news sites.

The measuring of logs is important in the sawmills process to the sawn products. The technology of automatic wood measurement is continuance developing. This study has the purpose to see how the different techniques and the routines works of measure frames for determining of wood value and sorting in sawmills. The study is performed as a literature study and a survey. The survey includes some of the Swedish sawmills that produce more than 10 000 cubic meters sawed products per year.

Background: As companies are operating in more globally and complex environments, the need for risk control is accelerating. In an ever-changing environment, companies cannot merely focus on traditional risks, which include financial and insurable risks. To maintain competitiveness, companies need to extend their risk management to include all risks, traditional as well as operational and strategic risks. Purpose: The purpose is to describe and position risk management for Telecom operators, in comparison with the risk management literature, with regards to structure, processes, learning process, visions and benefits. In addition, our aim is to link risk management perspectives with the different strategies for knowledge management.

The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

The study examines the price elasticity of demand for cigarettes in the short- and long run in Sweden. The time period for the study is 17 years and covers the years 1996-2012. The results of the study shows that the price elasticity of demand for cigarettes in the long run is higher than in the short run for the Swedish consumers, which is in line with previous studies in the area. The fact that the price elasticity of demand for cigarettes is higher in the long run, indicates that the substitution effect has a significant impact on the price elasticity of demand for cigarettes in the long run. The study was conducted in two parts where the authors investigated the effect of cigarette tax on cigarette prices and in addition the cigarette prices impact on the demand for cigarettes in Sweden.

That animals should be able to express their natural behaviours, even in captivity, has become a more important issue lately. Nowadays Zoos work much more with educating people and helping conservation projects for endangered species. This is two important reasons for making the environment as natural as possible for zoo animals. Both in captivity and in the wild capuchin monkeys have been seen to use tools such as stones and sticks to get food and are therefore seen as a natural and important behaviour for them. This study was carried out to evaluate a specific sort of environmental enrichment where a group of three capuchins had to use sticks to get different kinds of food out of bottles.

The aim of this study has been to investigate how the death of a close relative is described in pictures and texts through the eyes of a child character in three picture books. The analysis has also considered how the child character copes with the tragedy and how he or she finds support in the grief process. The books analysed here are Resan till Ugri-La-Brek (1987), Farväl, Rune (1986), and Jättebra Olga! (2010). Since these are works of fiction, this study does not assume that they are an accurate reflection of reality, but the way the child characters act and cope with their grief has been compared with the findings of empirical research on how children react in real situations.The material has been examined by means of a qualitative literary analysis comparing the books according to the research questions. The study finds that the child characters receive evasive explanations from people around them concerning what death means, for instance that the person is sleeping.