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.

Large corporations have come to play a central role in today?s society. By analyzing how corporations describe their work with Corporate Social Responsibility, CSR, my aim is to review how they view and relate to this role. CSR means that a corporation voluntarily takes a civic responsibility beyond that which is required by law. This can be in order to promote human rights, basic workers rights and a better environment, as well as fighting corruption.In order to get at the role played by CSR, I have studied texts dealing with the subject, which have been published on the internet by the five largest Swedish corporations.

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.

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..

ProblemThe manufacturing industry is a mature industry where the profit margins are small and the competition is hard. This makes it hard for both manufacturers and resellers to gain market shares and reach reasonable profit margins only by selling products. Therefore Swecon who is reseller for Volvo Construction Equipment tries to find alternative methods and ways to increase their profit. An alternative source of income could be to develop the range of services that are connected to the ground products.PurposeThe purpose of the thesis is to examine how Swecon in southern Sweden can improve their offers of existing services connected to the ground product and investigate the demand of new such services.MethodThis study is based on a qualitative study of five of Swecons local offices and five of Swecons customers. The empirical framework is mostly based on personal interviews but in some cases information was retrieved by using phone interviews.

Background: What is a share and what determines the value of a company? This is a constant issue that many in the financial world are facing. Many argue that there has been some decoupling between stock valuation and how the company in question is developing operationally after the financial crisis that the world faced during 2008-2009.Problem: It is important to distinguish between the company and the share. A company that is good and well maintained may not be worth buying only because of it. The share is judged by other elements also.

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.

The Swedish National Heritage Board (RAÄ) is the agency of the Swedish government responsible for heritage and historic environment issues. During the last couple of years the agency has implemented a new management control system, the balanced scorecard, originally developed for profit driven organizations. Organizations within the public sector have other objectives than profit seeking organizations, and there have been difficulties in applying the balanced scorecard model in the public sector. Therefore we find it interesting to examine the reasons behind these difficulties and believe that some answers can be found in the identification process of the balanced scorecard. Therefore we aim to perform a case study of RAÄ and explain how the identification process of the components of their balanced scorecard can affect further usage of the model as a management control tool.

Background and problem: Higher and other demands are made on management control systems in organizations which have a superior non-financial objective. Systembolaget, a state-owned company with monopoly to sell alcoholic beverages in Sweden, combines two main objectives which can be considered as conflicting, one financial target and one superior non-financial public welfare target. The research questions are focused on the translation of information through the organization?s levels and if the management control system makes it possible to run the organization according to both of the two main conflicting objectives.Purpose and Delimitations: To describe, analyze and evaluate how management control can be used in an organization, which is not profit maximizing and has both non-financial and financial objectives. The essay does not try to describe or draw generalized conclusions regarding general perspectives on Systembolaget?s assignment and objectives.Method: A qualitative and evaluative case study based on interviews with five employees at different levels in Systembolaget has been carried through.

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.

German regional policy has changed from a strategy of redistribution to a regional growth focused policy- strategies, which are often seen as opposites. Both policies, however, still have to relate to the constitutional objective ?to achieve equal living conditions for the country?s citizens.?This paper examines what effects a political change may have had on the interpretation of the German constitutional objective. Its aim is to examine German regional policy and its relationship to justice, using John Rawls? A Theory of Justice.

NCC ROADS Sweden east is a part of the NCC Corporation. The company mainly produces aggregates, asphalt and concrete. They have taken the environmental issues seriously and been working with that since the middle of the nineties. When manufacturing asphalt large a quantity of fossil energy is needed. The company is now about to make further progresses by manufacturing environmental friendly asphalt (?green asphalt?) with using bio-energy.

The municipality, of Gatukontoret in Local government of Borås has in the long run, a required need to look after the current heating devices (the gas production plant) in sewage treatment plant, called Gässlösa. The practical work of the examination is about, trying to find a better way to take care of the current heat recovery. That may be one way or another, rather easy to implement in the existent construction.Through the work to increase the efficiency of the gas engine, implement of some external cooling system by heating exchange device. That gives an opportunity to heat (primary) the digester, (but even all internal public areas) with its own superfluous heating.The report shows that if the management group may invest 422 704 crown to implement a heat exchanging device, it gives more space to reduce the need to buy expensive external energy. Gatukontoret´s pay off time, for buying machines, is 20 years, with reservation to calculate with 4 percent internal interest, leads to the yearly mount of 31103 crowns.If Gässlösa increases the gas engine time in (effective) duty approximately (correspondingly) 48 hours a month the entire investment will generate a profit in January in year seven after the implementations.

AbstractArtists ? the invisible assets; a qualitative study about the view on music rights and artist brands as intangible assets within music companies.This paper is a study of what view representatives from Swedish music companies have on activating music rights and artist brands as intangible assets. Throughout the paper, a discussion is held regarding what the representatives think about activating these intangible assets. From this, we have identified and analyzed possible pros and cons to such activation.Our interest to this question was brought to us when we realized that most music companies in Sweden have intangible assets without activating them. This is, even though these are their main source of income.

Transfer pricing innebär i grund och botten att den vinst som företagsgrupper får ska fördelas på ett korrekt sätt mellan deländer där gruppen har aktörer.Armlängdsprincipen är den internationellt accepterade tillvägagångssättet att fastställa priser när närstående företag handlar medvarandra. Principen innebär att företagen ska handla med varandra precis som om de vore oberoende företag, påarmlängdsavstånd.Immateriella tillgångar har en rad egenskaper som gör dem speciellt svårvärderade ur armlängdsperspektiv. Marknadsvärdetbehöver inte vara samma som värdet för ägaren. I regel finns det heller inga transaktioner som innefattar immateriella tillgångarvilket gör det svårt att få en lämplig armlängdsvärdering med hjälp av de tre traditionella metoderna.De två vinstbaserade metoderna (Profit Split Method och Transactional Net Margin Method) är de mest lämpliga för atttillgodose armlängdsprincipen. Profit Split Method:s kanske största fördel är att man för att använda metoden inte behöver hajämförbara transaktioner till hands.