The history of environmental reporting began in the early 1990?s when some companies included the environmental issue in their Annual Report. The increased interest of ethical and sustainable investments and demands from different stakeholders conjure a change of the report design. To develop the environmental reports and create design guidance for sustainability reports an organisation called Global Reporting Initiative (GRI) was born. The GRI is environmental reporting taken to another level, a level that is according to sustainable development.

Background and problem - Integrated reporting is a hot topic today and is predicted to be the future of companies? external reporting. In December 2013 a new framework on integrated reporting was released and one part of the framework concerns governance and how it supports the organization?s value creation. A recent study on integrated reporting in Sweden showed the area of governance to be poorly reported.

The main intention with this thesis is to investigate the relationship between dividends and investments. We hypothesize that firms may be forced to cut back on investments if dividends are not curtailed in times of poor annual earnings. According to contemporary theories, we argue that firms may be reluctant to cut back on dividends even when annual earnings decline and the level of investments will consequently be determined by the financial mobility of companies. The survey is carried out by means of a quantitative analysis, which includes all firms quoted on the exchange of Stockholm from 1980 through 2000. On the contrary of previous research, we conclude that even firms with high dividends can be forced to curtail investments if payouts to shareholders are maintained or increased when companies are faced with a decline in annual earnings..

Background: Swedish football clubs have lost their competitiveness both economically andgamely. The last time a Swedish team was represented in Champions League was 1999 and last season there were only 2 clubs with positive financial results in Allsvenskan. One factor that has not worked is budgeting where many clubs have budgeted too optimistic and thus not able to make positive results.Purpose: The purpose of this report is to review and analyze how the Swedish football clubs are working with their budgeting. The goal was to identify problems in their budgeting and to find solutions which can be used practically.Methodology: This report is a qualitative study consisting of a cross-sectional study of how Swedish football clubs are working on budgeting in 2014. Data collection has primarily consisted of interviews of budgetmakers in the clubs.

This study analyzes 66 Swedish actively managed mutual funds investing in the Swedish stock market during the period 2005-2014. The purpose is through pooled data regressions analyze the relationship between both the mutual fund?s annual fee and risk-adjusted return to the fund?s characteristics. The characteristics of the study are the size of the fund's assets, age, if the fund is bank managed or not, Tracking Error, and standard deviation of return.By using the performance measures of CAPM, Fama and French 3-factor model, and Carhart?s 4-factor model monthly risk-adjusted returns are created for all funds over the period.

The purpose of this study was to develop two types of prediction models for Scots Pine and Norway Spruce. The first type for calculation of the stump diameter under bark the year the tree reached breast height (Dstubh130). The second type for calculation of the annual difference, e.g. the number of growth years between stump height (0.2 m) and breast height (1.3 meters above ground level). The primary thought with these prediction models is to obtain the breast height age in the trees on basis of the number of annual rings at stump.

Background: The audit has not always been as it is today. The first law requiring auditing was legislated in the Companies Act 1895. Many events have taken place in the audit history; among them was the Krueger crash, which affected the auditing profession hard in Sweden. This led to new recommendations and laws that would save the profession. Because of the events in the past, there are many who question the audit profession and discussions have been held regarding the auditor's independence and objectivity.

Companies today face more and more demands from society and stakeholders. It is no longer about just satisfying shareholders, sales and making a profit. Consumers are becoming more aware of products effects and the consequences it has on humans, our environment and the generation ahead of us. NGO:s and society request that companies take responsibility and actions toward a more sustainable business. Many investors analyze companies? sustainability regarding social and environmental issues when it comes to choosing a company to invest in.

This study analyzes 66 Swedish actively managed mutual funds investing in the Swedish stock market during the period 2005-2014. The purpose is through pooled data regressions analyze the relationship between both the mutual fund?s annual fee and risk-adjusted return to the fund?s characteristics. The characteristics of the study are the size of the fund's assets, age, if the fund is bank managed or not, Tracking Error, and standard deviation of return.By using the performance measures of CAPM, Fama and French 3-factor model, and Carhart?s 4-factor model monthly risk-adjusted returns are created for all funds over the period.

The purpose of this project was to evaluate how energy efficiently some of JM?s residential buildings can become in standard production. What kind of measures are needed to achieve the level of energy demand that is included in BBR12 (Boverkets Byggregler)? What measures are needed for achieving a lower demand so that the buildings could be classified as passive houses? The investigation has included a single family house and two different types of apartment blocks.The simulation programs Enorm and VIP+ have been used to calculate the energy demand of the buildings. The results from the programs have been compared with the measured energy demand for the three buildings.

If P&C Insurance Company faces a challenge when their treasury system needs a new interface to a software as a service application. They need a suggestion for configuration for how the system and the application can work together. The work presented in this report is a suggestion for how you can make business configuration of an IT-based Treasury System in general. The exact configuration for the case received from If is presented as a separate report, found in Appendix A and is called the If-report. The If-report presents the suggested technical set-up of the configuration.

The Internet protocol of today has been used for over 20 years. A new version of the protocol has been developed to replace the old one. This is a direct result due to the explosive growth of the usage of the Internet. This follows by new demands which needs new solutions. This report brings up the old protocol IPv4, the new protocol IPv6 and shows what kind of changes that has been developed to meet the users demand.The report brings up two important aspects; internet security and mobility.

This report will present athesis on behalf of Eleiko Sports AB and carried out by two students at the InnovationEngineering (University of Halmstad). In this report the project participants willdescribe the project background along with the current product issues andneeds. A clear structure for participants, stakeholders and information flowbetween these parts will be included in this report so that you can clearly seethe areas of responsibility. The report includes a timetable which the grouphas worked along and also methods used. In the development process you will beable to read about how the students in an interdisciplinary way have used themethods and come up with an entirely new product.

The construction business is one of the most accident prone businesses in Sweden. In order to make it safer it?s vital that all employees of a company report all accidents and incidents that occur. This report intends through qualitative interviews, to analyze the knowledge and attitude towards incident reporting among the employees of the Swedish construction contractor JM.The goal of the thesis work is to hopefully contribute to an increase of employees? awareness on those issues.

The aim of this study is to find a method to incorporate the energydemand of a building in the investment cost estimate.The study is based on an actual apartment block. The significant energyaspects are identified, and changed to more energy efficient options.These are then simulated using the energy calculation program VIP+.The calculated energy need is used in the investment cost estimate, andthe simulated alternatives are compared in regards to their economicalprofitability.Depending on the focus, different alternatives are the most advantageous.Since this study aims to show which alternative is the mosteconomically profitable, the annual profit is the parameter of mostimportance. This means that individual measuring of heating and hotwater use is the recommended change of the original house. A changeof the windows to new ones with a U-value of 1,0 as well as 0,8W/m2K also results in a positive change of the annual profit comparedto the original house..