Purpose: The aim of the thesis is to identify principles of valuation and to reach a solution for how Statens järnvägar can present their leased railroad vehicles in the future.Methodology: The authors have done a case study through a qualitative approach. Interviews have been done with Statens järnvägar, Näringsdepartementet and Riksrevisionen. Annual reports from Banverket and Luftfartsverket have been studied.Theoretical perspectives: The regulations that rule the authorities are a base for the study.Earlier researches done within the subject are presented in this section.Empirical foundation: The empirical foundation of this study consists of primary- and secondary data. The primary data is collected from the interviews that have been done, whilst the secondary data is composed of annual reports, regulations and various other documents.Conclusions: The authors have come to the conclusion that the method of valuation that Statens järnvägar choose, depends a lot on the vehicles hypothetical future. It is difficult to say that only one of the methods would be the correct one..

Syftet med den här rapporten är att undersöka hur mötena på distans inom Trafikverket Region Mitt fungerar ur ett användarperspektiv och vilka förbättringar som kan göras för att få en effektivare verksamhet och ge användare en bättre arbetsmiljö. Det visar sig att de anställda generellt är positivt inställda till resfria möten som mötesform men att det finns vissa problem. De vanligaste problemen är att ljudet inte fungerar korrekt och att användarna blir understimulerade av att ha tittat länge på en skärm.Tre förslag på lösningar presenteras. Det första är att satsa mer på utbildning för användarna samt att ställa krav på dem att lära sig visa funktioner i och med att Live Meeting används i deras dagliga arbete. Det andra är att använda kameran vid alla möten. Det finns stöd för kameraanvändning men det är något som idag inte används i särskilt stor utsträckning men som jag anser ger mer gemenskap och fler uppmärksamma deltagare.

Problem: After several corporate scandals concerning accounting around the world a discussion concerning corporate governance arose. The public demanded greater insight and better corporate governance in public companies. The discussions led to the development of codes of corporate governance, codes such as the Sarbanes Oxley Act, the Combined Code and the Swedish Code of Corporate Governance. The Swedish code is a clarifying of the Swedish law, a codification of praxis and in some cases an increase in the demands on reporting of information from the companies.Purpose: The purpose of the thesis is to describe what effects the Swedish Code of Corporate Governance has had on the content of annual reports of listed companies and if different types of companies have been affected in different ways.Method: The investigation was conducted using both qualitative and quantitative methods. Through a preliminary study knowledge about the subject was gathered.

The aim of our study is to explore social workers view on the importance of clothing. We want to know how and if social worker reflects on the importance of their clothing and how it may affect their clients. Dresses social workers differently due to different work situations? Play client`s clothes any role in the social welfare officers? Can client`s clothing affect the assessment of their problem?The study is based on a qualitative method. The data consists of two focus group interviews with four social workers in each group, containing three women and one man in each focusgroup, with a total of eight informants.The results of our study indicate that the clothes are important in meeting with clients and especially as to help create a relationship with the client.

This essay points at the importance of public libraries as arenas of meetings between refugees and the local population, and by this - creating social kapital in the society as a whole. The researchers Aabø, Audunson and Vårheim have created theories about low-intensive meeting places, that means ? neutral, public places where accidential meetings with different strangers can happen, which can create social capital and trust among each other. To complement these theories I also use Vårheim who have implementet social capital-theories to the sphere of public libraries. These two theories complement each other and can help me investigate two public libraries in a rural area in Sweden.

Background: The health of children and youth has decreased the last two decades. The Swedish government has decided to back a national plan for parenting support. The municipality of Tjörn is a part of national parental support project to identify the need and to improve the parental support in the municipality. Purpose: The purpose with this study was to identify experience and need of parental support among fathers with more than one child on Tjörn. Method: Five individual qualitative interviews were conducted with the fathers.

Corporate governance intensified due to the corporate scandals in the USA which led to a new law the so called Sarbanes-Oxley Act (SOX).In 2005 the "Svensk kod för bolagsstyrning" (The Code) was introduced. The main purpose of The Code is to strengthen the confidence in Swedish companies quoted on the Stockholm Stock Exchange. The Code focuses on the working process of boards. The rules set by The Code places higher demands on the board.  Among many other duties the board has to establish long term operational goals and strategy.

The Earths climate is changing at a higher rate, i.e between 1861 and 1994 the annual mean temperature in Scandinavia increased with 0,68º C and according to recent climate models the annual mean temperature is likely to rise with another 3º C during this century.A warmer climate in many ways is associated with changing conditions for lake ecosystems. An expected higher water temperature and a stronger summer stratification of the water column increases the risk of anoxic conditions at the lake bottom. Thus anoxic conditions are likely to cause a phosphate leakage from the sediment, i.e. a higher internal loading of phosphate.In this project, the extremely warm summer of 2002 has been used as an example for a possible scenario for a future climate. By comparing levels of phosphorus in the summer of 2002 with a ten-year median value, a phosphorus related sensitivity to climate change has been analyzed for 55 Swedish lakes.

A company may use different accounting techniques to adjust accounting information and thereby attract investors. Big Bath Accounting is defined as a strategy used to make changes in the financial statements and reduce the results further when the companies expect negative results. This phenomenon has been observed empirically and occurs when including CEO change and negative results. The aim of this study is to test whether there is another factor affecting Big Bath Accounting, namely remuneration of the CEO. The CEOs should, by changing the accounting information, be able to influence their compensation.

When professionals meet people from other cultures, there are some problematic issues that may appear, especially when considering human rights. Every individual has the right to live as they choose, and have the right to their own culture and traditions even if they have immigrated to another country. Female genital mutilation is a tradition that violates human rights. In this study we will look at what conflicts of values that professionals can have while meeting clients who have been mutilated. We have made qualitative interviews with four professionals working in a small town in Sweden in an area where many immigrants live.

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..

To end up as an immigrant in an unknown country and to try to participate in the majority society means both psychological and physical difficulties where their whole life is changing. Gemensamma Krafter is a prevention changing work in a housing area in Borlänge. It works among other things as a meeting place for people from different cultures. The aim with this study was to describe and to get increased understanding for the lives of a number of immigrant women who lives in Borlänge/Sweden and which importance ?Gemensamma Krafter? has had for them.

Site fidelity, the behaviour of animals to return to areas where they have been before is a common trait in many species. The Scandinavian moose is known to show fidelity to its range, but to what extent, is little known. The landscape in Sweden changes in a predictable and unpredictable way and hence gives the opportunity to test the existence of fidelity. I used the kernel Brownian bridge method to estimate the home ranges of individual moose over consecutive years and estimated the overlap at the home range level. I also used Euclidian distance to look on calving site fidelity.

Corporate governance intensified due to the corporate scandals in the USA which led to a new law the so called Sarbanes-Oxley Act (SOX).In 2005 the "Svensk kod för bolagsstyrning" (The Code) was introduced. The main purpose of The Code is to strengthen the confidence in Swedish companies quoted on the Stockholm Stock Exchange. The Code focuses on the working process of boards. The rules set by The Code places higher demands on the board.  Among many other duties the board has to establish long term operational goals and strategy.

This study is based on an ongoing debate regarding the Stockholm Stock Exchange, which centers around the possible abolition of quarterly reports. The purpose of this paper is to contribute to this debate by examining how the relationship between financial reports and stock price correlates. The study's methodological approach is based on the Capital Market Research frame-work in which an ERC model and an extended model are used to measure the relationship. Three hypotheses were formed to categorize the direction of the study, these categorizations treats the differences in impact between quarterly and annual reports on stock price, as well as differences in impact as a casual effect of company size and seasonal sensitivity. The results of the study show that quarterly reports have a stronger impact on the share price than annual reports.