The purpose of this thesis is to evaluate and update load curves for Fortum Distribution AB. Theload curve method is a tool used to forecast the strain of an electric grid. The method is based oncustomer annual energy consumption, outdoors temperature as well as customer category. Theload curve method was established by Svenska Elverksföreningen at the start of the nineties andfocus was put on standardizing annual energyconsumption, in order to make the method usableacross the nation. Present consumption patterns have changed since the original load curves wereproduced, which leads to a need to update the load curves.The work began with an update of present load curves according to recommendation taken fromanother earlier thesis.

Background: Sweden and the rest of the world went through the biggest financial crisis at the end of 2008 since the 1930s. The major Swedish banks have goodwill related to their acquisitions inside and outside Scandinavia. Swedbank, SEB and Nordea has acquired in the Baltic countries and Russia, however Handelsbanken has established itself in Great Britain. The crisis in the Baltic countries led that real wages fell, unemployment rose, real estate prices collapsed and the number of borrowers who had trouble repaying their loans increased rapidly. All this led to the problem of impairment of goodwill in the Swedish banks that had expanded rapidly in the Baltic countries.Aim: The aim of this study is to investigate the application of IFRS 3 in Swedish banks before, during and after the financial crisis, and to investigate the low-downs in the four majorSwedish banks in 2006-2010.Completion: The study is primarily based on the case studies by the examination of the annual reports from all banks as well as evaluation of the interviews.The authors have chosen to makea strategic choice of a small number of cases through the concentration on the impairment of goodwill in the bank sector of Sweden.Results: The result of this study is that there are problems for banks in implementation of IFRS 3 in practice because of insufficient information in the banks' financial statements.Generous estimates used in the calculation of impairment testing.

In Sweden there are 1894 small-scale hydropower plants in operation, which together generate 4.3 TWh of electricity per year according to Swedish hydropower compound (SVKF, 2011). This corresponds to the annual consumption of about 860,000 Swedish households (based on an annual consumption of 5000 kWh). In the mid-1950s there were around 4000 small-scale hydropower plants in operation in Sweden before cheap fossil fuels and uranium competed with them, in the current situation only 1,894 of these are in use. If slumbering small hydropower plants once again would be taken into use and some new ones are built, we would be able to extract about 7 TWh of renewable electricity from these annually in Sweden, representing about 1.4 million households.The thesis intends to calculate and construct a hydroelectric power plant at the existing dam in Olofsfors and give suggestions on how the power station should run during the time that fish migration is greatest in Leduån.The turbine and generator to the station in Leduån at Olofsfors is designed by the height of the fall and the water flow through the dam. The turbine selected for the station is a CK-1000RM turbine with a 4-pole 250 kW generator from Cargo & power turbine Sweden AB, which is expected to deliver 1.2 GWh per year.

Background and problem: The background to this study is the organizations increased difficulty to retain employees in the organization when more and more employees today choose to do their career in several organizations. The problem to keep the employees in the organization leads to several problems where the loss of experience reduces efficiency and increased risks and cost associated with recruitment are some problems that arise. The problem therefore faced for this study is: How can opportunities for career development within an organization created to get employees to stay over time?Purpose and method: The purpose for this study is to describe how organizations can create opportunities for the development of career that gets employees to stay within the same organization and make their career in this organization. The method used for this study is a qualitative approach where data is collected through semi-structured interviews in a case study.Empiricism: The empirical result have shown there are four factors that an organization should overhaul to create an opportunity for the development of a career that gets employees to stay in an organization over time.

The automotive industry is today in a world of globalisation and external factors can influence the car companies and it is important that they progress with the people. When an external factor, as the oil price, increases dramatically, it will affect the economies in different matters. Other external factors are impacted by the oil price, for example inflation, unemployment and target rates. In addition, people are changing their preferences due to the attention of the environment. With this as the foundation the problem of the essay were divided into three aspects.

Purpose:The background to this study is an upcoming sale of a property. Owner of the property is currently city of Gävle and tenant is Jan Ekroth who runs the hostel Gamla Gefle in the buildings belonging to the property. The purpose of this study is to investigate whether Gamla Gefle AB has the financial ability to acquire the property and if it can be defended in a commercial plane.Method:In this study a qualitative method has been used, in which empirical data has been gathered from interviews and financial data taken from annual reports. These empirical data have been put against our theoretical framework and led to our analysis. In the analysis, cash flows and discounted future values have been calculated to determine the outcome of the investment.Results & conclusion:The study reaches the conclusion that the hostel Gamla Gefle should complete its acquisition of the property, in spite of an decrease of the annual cash flow.

This report treats whether it is viable to invest in solar heating to heat the therapy pool at Östersunds Rehabcentrum. The rehab center is owned by the county council of Jämtland and is located on Solliden in Östersund city. The solar heating where supposed to be a complement to the district heating that was heating the pool in the current situation. Later, it however showed that this was not the case. The pool is currently being heated by a radiator circuit that is being heated by the district heating.

The objective of this paper is to estimate monetary and non-monetary costs for the huntercaused by deer-vehicle collisions in Sweden. These costs include losses in hunting value as wellas time and money efforts related to the handling of wildlife casualties. The calculations arebased on available statistics from 2004 on deer-vehicle collisions involving moose, deer, roedeerand wild boar and on telephone interviews with hunters involved in the tracking of injuredanimals. Altogether, the annual loss in hunting value for moose was assessed to approximately30 million SEK based on the 2004 accident statistics. For roe-deer and fallow deer, thecorresponding figure was approximately 56 million SEK and 1.2 million SEK, while wild boaraccounted for 1.3 million SEK, respectively.

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

The environmental work of companies has become an incredibly important factor in achieving reduced levels of environmental pollution. For companies the work on environmental issues began in the 1980s. During this time companies also began to show interest for the personnel, an interest that was shown in the form of attempts to disclose personnel information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees.The purpose of this paper is to examine how well companies with a notification or a permit today account for environmental- and personnel information in their director?s report.

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

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.

The number of people in the world and the urbanization increases. This leads to a bigger need of space for the built environment, space that soon doesn?t exist. A large portion of humanity?s energy disposal is used for heating of buildings.

Rabies kills about 55 000 people every year and more than 90% of infected humans are considered getting the disease from dog-bites. To control the disease and eventually eliminate human rabies, the most efficient and economic method is to keep the dog population vaccinated. The objective of this thesis was to evaluate the situation of canine rabies in two urban areas in Lilongwe, Malawi, where canine rabies is enzootic. In each area 200 household-interviews were conducted in September and October 2013. Focal points were awareness of the disease, human incidence as well as vaccination coverage in the dog population.

Title: The qualified audit report ? a study of Board of Director, Private Corporation and auditor?s impact.                      Seminar date: 31th of May, 2011Authors: Annika Jonasson & Emma SwanbergSupervisor: Andreas Jansson                Education: the Business Administration and Economics Programme      Course: Thesis, the Business, Administration and Economics Programme, 30 creditsKeywords: Qualified audit report, accounting, audit, auditor, board of directors private corporation, stakeholderBackground: It is important for the company's stakeholders to receive information what affects qualified audit report. The information is also important for the company?s management or owner in order to prevent qualified audit report. Board of directors (the ability to control the owners or management and provide critical resources), the management or owners (incentives to manipulate the annual report) and auditors (the ability to discover and report false financial statements) may have an impact why Swedish private corporations receiving qualified audit reports.  Purpose: The overall purpose is to examine why Swedish Private Corporation receives qualified audit reports.Methodology: In order to fulfill the purpose of our thesis a deductive approach is used.