AbstractFrom 1st of July 2003 it is compulsory for companies with an average number of ten employees the latest two financial years to account sick leave in the annual report.The government?s purpose with accounting of sick leave was partly to evoke an action from the companies? side in terms of motion as an effect due to the awareness of the level of the sick leave. The government was of the opinion that the companies had too deficient knowledge in sick leave and that the knowledge about causes and costs had to increase.In this paper three companies affected by the compulsory accounting of sick leave have been interviewed. The paper defines to only concern private companies. The companies were interviewed in purpose to form an opinion of whether the companies have changed their health promoting actions due to the application of the law.

The aim with this work has been to examine the climate changes and what these has meant, and will mean during the present century, for plants that have not been hardy in Sweden. A lot of new species can probably be grown today in Sweden's most southern parts, due to an increase in the average annual temperature by 1?C. There is a need of information about these new species and their hardiness. The insufficient information about the subject has been the background to this work.

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

Introduction and background: The 1990s crisis and the global financial crisis year 2008 shows the same indications that the property market was affected negative. The Swedish Property companies had a difficult time on the market when the crisis led to decreased property trade and financing problems for the Property companies. The Swedish property companies became less attractive on the market and contributed to a drop in prices on investment property.Purpose: The purpose of this essay is to examine if there is any relation between the Swedish Property companies impairments on their investment property and the global financial crisis year 2008.Method: The essay is based on a quantitative study where we examined Swedish Property companies? annual reports. We answered our questions and our purpose from the empirical data that we collected from the annual reports.Conclusions: The study resulted in that we found a correlation between the Swedish Property companies? impairments on their investment properties and the global financial crisis year 2008.

The concept of a Sharia compliant financial system has been a frequently discussed topic among scholars, bankers and media since the 1960th. It origins from the prohibition of interest, riba, which is stated in the Quran. Islamic banking is spread across the Muslim world and also exists in some western countries. This paper will try to create an image of what Islamic banking is in theory and in practice. This will be done by looking into the different methods of interest free banking, the Quran and the annual reports of four Islamic banks in different countries.

This essay describes and compares the extensive reindeer management to the more intensive, but grazing based, sheep management system in Sweden. Differences and similarities between the two production systems will be investigated by elucidating the economy, land use and possibilities to influence production and economy through breeding, feeding and product development. The reindeer management area covers the northern part of Sweden whilst the sheep management is dispersed over the country. Both reindeer and sheep are ruminants and have relatively high demands on the quality and digestibility of the feed however reindeers graze on mountain-and forest lands whilst sheep often graze inaccessible areas or cultivated grasslands. Selection intensity is generally lower in the reindeer management compared to the intensity in sheep breeding.

The concept of a Sharia compliant financial system has been a frequently discussed topic among scholars, bankers and media since the 1960th. It origins from the prohibition of interest, riba, which is stated in the Quran. Islamic banking is spread across the Muslim world and also exists in some western countries. This paper will try to create an image of what Islamic banking is in theory and in practice. This will be done by looking into the different methods of interest free banking, the Quran and the annual reports of four Islamic banks in different countries.

The wild boar population grows rapidly in number in Sweden, and it has been predicted that the annual number of shot wild boar will soon exceed the cull of moose. According to estimates, the Swedish population encompassed some 150 000 individuals in 2010. The mean annual harvest has increased by 30% since 1990, indicating that the wild boar is a species we must learn to manage sustainably. A successful management of the boars aims for a population in balance with agriculture and traffic, and also provides good hunting opportunities. For this to be possible, understandings of several aspects of the ecology of wild boar is needed. The sows in this study had an average homerange of 707 hectares during summer, and 659 hectares in winter.

When Norway spruce is planted with large initial spacing and grows on highly productive sites in southern Sweden, a high proportion of the stems gets broad annual rings. The thinning programme carried out at the estate of Trolleholm aims to extract stems with too broad ring width. The 3-4 first thinnings are carried out as thinning from above, where only the thickest trees are removed. The internal distance may not fall below 5-7 meters depending on the number of thinning (short distance in young stands). The aim of this study was to examine the thinning model that is carried out at the estate of Trolleholm. A volume table is calculated to describe the model, and data is collected on temporary plots.

StoraEnso decided in year 2002 to build a pulp mill in the province of Guangxi, southernChina, and also establish eucalyptus plantations to provide it with raw material. By 2010StoraEnso controls about 90 000 of planned 120 000 ha, out of 75 000 ha is already plantedwith Eucalyptus.By using better genetic material, improve the tending, selecting the sites more careful and byusing a proper fertilization regime StoraEnso hopes to increase the mean annual incrementfrom today?s 25 m3/ha, on bark, to 35 m3/ha. This study is one part in this work to increase themean annual increment in the plantation.This master thesis is the forth in a series, that has followed up a fertilization trial that startedin spring 2006 when the trial was laid out and treatments decided. The aim with the trial is toexamine the production potential of Eucalyptus urophylla in Guangxi, southern China.

We live in a world where the resources are not equally divided and that is why charity work is needed. The United Nations Children?s Fund, UNICEF, is a global organization that works for children?s human rights around the world. But perhaps even charity work, which´s often glorified in the society, need to be looked at from different directions. Research about intercultural education, globalization and charity shows that even good deeds can end up reproducing the problem that was supposed to be solved in the first place.

This thesis investigates whether it is accordance between the different profit measures in the financial market. The first aim of the thesis is to examine if it exists a difference between the profit measures that companies publish in their fourth quarter interim report and the measures that they state in their annual report, issued some months later. The second aim is to examine whether there is a divergence in definitions and the assumption regarding the risk of bankruptcy between profit measures published by companies and analysts. The study focuses on Swedish companies listed on the OMX Stockholm Large Cap and concerns the years of 2006 and 2007. The analysts interviewed are working in Sweden with listed Swedish companies.

Worldwide result over internetusers show that Sweden internet users comes at third place. The technological development has been explosive. Individuals can with the help of technology live some, in other cases all their social lifes through social media. Therefore organizations has a lot to gain by using social media to interact and start up dialogue with their audicence. There are different views whether a civic society has developed on internet or not.