Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

Frågeställning: Hur ser bankernas kreditbedömning för små och medelstora företag ut och hur kommer den att förändras i och med införandet av de nya regelverken K2 och K3? Hur resonerar banker vid kreditbedömning när företag redovisar enligt K2 och K3?Vill bankerna styra åt en viss tillämpning eller önskar de rapportering på basis av den löpande bokföringen?Syfte: Syftet med detta examensarbete är att undersöka och analysera bankers kreditbedömning för små och medelstora företag, samt vilken påverkan kreditbedömningen kommer få efter införandet av de nya redovisningsregelverken.Metod: Studien hade en deduktiv forskningsansats och metoden var kvalitativ. Semistrukturerade intervjuer genomfördes som datainsamlingsmetod. Empirin analyserades med hjälp av den referensram som blev insamlad under en litteraturstudie och en artikelsökning.Slutsats: Studien visade att kreditbedömningens utgångspunkt är väldigt lika för de undersökta bankerna. Bankernas kreditbedömning har ännu inte påverkats av de nya regelverken K2 och K3 men det kan ändras i framtiden.

During the migration season in 2013 a study on spawning migrating salmon and the effect of water flow on the behavior was conducted of the salmon at the Forshaga hydropower station in the River Klarälven. The River Klarälven with its nine hydropower plants on the Swedish side, constituting migration obstacles for the migrating salmon. Fortum Generation AB has together with the County Administrative Board restored a salmon trap at the lowermost hydropower station in Forshaga, aiming at making it possible for the salmon to swim into the trap, and thereafter be transported by truck past the power plants and then continue their journey to the spawning grounds on their own. Unfortunately, it is believed that the trap does not work as well as it should. In this study, I focused on salmon position in relation to water flow and if the number of salmon that swam into the fish trap differed between salmon with previous experience of the trap (experienced) and salmon without experience (unexperienced).

The success of fund saving in Sweden came in 1978 when the government introduced the favorable tax fund savings system. Today funds are the most used form of saving in Sweden, so that it can be calculated that the value of fund savings exceeds 1500 billion SEK. Savers can choose from a variety of funds, the most common being mutual funds. Since many banks offer similar funds it is difficult to know which one has the best fund administrationThe purpose of this study is to examine which of the four biggest banks in Sweden has the best fund administration. The banks are, SEB, Handelsbanken, Nordea and Swedbank.

Det har gått tre år sedan revisionsplikten avskaffades för små aktiebolag. Kraven för frivillig revision är högst tre anställda, balansomslutning på högst 1,5 miljoner kronor och en nettoomsättning på högst 3 miljoner kronor. Aktiebolag som uppfyller minst två av tre kriterier under två räkenskapsår i följd har då möjligheten att välja bort revisorn. Detta innebär att de aktiebolag som väljer bort revisorn samtidigt väljer bort den externa parten som ska säkerställa kvalitén i årsredovisningen. En kvalitetsstämpel som används ofta gentemot banker och leverantörer vid kreditbedömning.

The aim of this thesis is to examine the theoretical developments on social entrepreneurship. Our purpose is to create a better understanding of the phenomenon leading to new insights. We have categorized the knowledge of the concept into social economy, social ownership, social innovation and social missions. Drawing from our theoretical review we have chosen four empirical illustrations, Grameen Bank, Wikipedia, Basta Arbetskooperativ, Jörn Hälsogemenskap, and we have shown how these fit into the general description of the social entrepreneur. With help of our illustrations we show that it is complicated to pin point the core of social entrepreneurship as they each have separate structures, innovations, social missions and operate close to different sectors.

Purpose: The purpose of this study is to present an overview of the Swedish listed companies and their compliance with the Code and its normative rules for independent decision-making. Methodology: The authors have read and delved into the Swedish Code of Corporate Governance. The authors have chosen to study the enforcement of the code based on independent bracing guidelines. The study was conducted through a combined quantitative and qualitative approach. The study is based on primary data collected in the form of companies' corporate governance reports, which have been supplemented by structured interviews.Frame of reference: Swedish ownership structure and concentrated ownership, self regulation and normative guidelines, institutional theory and earlier research on this topic.Empirical foundations: A comparison of the selected companies has been based on the independence rules of the Swedish Code of Corporate Governance. A specific company has been presented with the company's application of the code, interviews have also been done with this company to increase the understanding of the empirical basis further.Conclusions: There are several flaws with the code and how it is applied today.

It is becoming increasingly important for companies to meet customer demands due to intense competition in today's global market, that forcing companies to improve their offerings and become better at managing their supply chain (Shen et al., 2006).  Long lead times can be reduced by using different methods and strategies shows various researches. Lead times occur in the planning, production, inventories and handling of products (Treville et al., 2003).The aim of the study is to develop a method to analyze the factors that affect the length of internal delivery lead time in manufacturing companies. The method also included suggestions for reducing delivery lead-time to internal customers.The main factors that influenced the length of the on delivery lead times has summarized to make a selection among the factors that can have the most significant impact. The selected elements will be used as a method to analyze how these areas affect a company?s length on internal delivery lead times.The study shows that the causes of the long delivery lead times was the location of the customer order point, uncertain forecasts, long material and production planning time, and long waits in the production and storage.The delivery lead time, according to this report?s suggested improvements reduced by centralizing CODP and makes more reliable forecasts.

Purpose:  The purpose of this paper is that from the physical travel agencies perspective try to see how they perceive their future, knowing that the booking on Internet has increased.Problem: What are the prospects for future development of the physical travel agency? Has the technological development affected the physical travel agency and forced it to change its role and meaning?Method: This paper has a qualitative approach. Interviews have been made with employees on physical travel agencies to try to reach a deeper understanding and thereafter be able to give us an understanding of our problem.Conclusion: The physical travel agency has been given a new role as the employees are no longer seen as sellers but more regarded to as consultants. The travel agency has become more of an information bank than just a shop where travels are being sold. Despite this change, we believe that customers will continue to visit the physical travel agents because of the unique knowledge and services they can provide that Internet not yet can offer.

Forskning visar att internationella organisationer har bristande insikt om hur repatriaters internationella kunskap bör överföras till organisationen vid återvändandet. Om repatriaterna lämnar organisationen vid återvändandet riskerar organisationen att förlora värdefull kunskap och global konkurrenskraft. Det är därför viktigt för internationella organisationer att de är mottaliga för kunskapen och att de motiverar repatriaterna att stanna kvar inom organisationen och att dela med sig av den internationella kunskapen.Syftet med denna uppsats är att undersöka hur kunskapsöverföring vid repatriering ser ut inom SEB. Nio kvalitativa intervjuer har genomförts med anställda inom SEB. Intervjuresultaten har sedan analyserats med hjälp av en analysmodell innehållandes uppsatsens teoretiska ramverk.

Grid codes are becoming more demanding on power generating units due to the factthat the complexity of the power grid is increasing. The penetration of wind powerhas grown over the last years and it is clear that wind farms need to be addressedwith the same type of grid codes as conventional generation units. There is howeveran undeniable difference between the technology in conventional synchronousgeneration units, and the asynchronous generation units in wind farms.This thesis has reviewed the current grid code in Sweden and compared it to the newcode proposed by ENTSO-E, ?the Requirements for Generators?, in the aspect ofwind farms with an installed power of 30 MW or more. The comparison has beencomplemented by an analysis of how wind farms of two different technologies(Doubly fed induction generators and full power converters) can meet therequirements and technical proposals have been given on how to be able to meetcompliance with the new grid codes.The Requirements for Generators contains many non-exhaustive and optionalrequirements, because of this it has been difficult to, at this stage, exactly point outthe technical impact on the grid connection of future wind farms in Sweden.

Revisionsplikt i små aktiebolag har debatterats flitigt i affärs- och fackpress i Sverige de senaste åren. Från 2007 är Sverige ensamt bland de gamla EU-länderna (innan utvidgningen 2004) att ha kvar revisionsplikten för samtliga aktiebolag.Utredningens syfte är att beskriva hur en slopad revisionsplikt kan påverka Handelsbankens och SEB:s kreditbedömning av små aktiebolag. För att uppfylla syftet har vi genomfört två intervjuer på respektive bank. Som teoretisk referensram för bankers kreditbedömning används agentteori. Där beskrivs hur asymmetrisk information mellan långivare och låntagare skapar risk för negativt urval (adverse selection) samt osäker lojalitet (moral hazard).

Proliferative enteropathy is a group of disease conditions in pigs where the disease may vary from subclinical to critical with bloody loose feces. The etiological agent is the obligate intracellular bacteria Lawsonia intracellularis. L. intracellularis infects enterocytes from jejunum to colon. The bacteria is taken into cells and start to replicate and cause a massive proliferation of immature enterocytes.

Being a trustee within the disability care will, in most cases, put big responsibility on the trustee both as a representative for the klient but also as a representative for the standards of the society. The assignment as a trustee is to strengthen the client and ease his/her way of living in the society. The Swedish legislation that controls the process and the regulation of the trustees, is by the authors of this paper preceived as kind of vauge, leaving a lot of room for interpretation. So  how do trustees comprehend their assignment and how do they actually interpret it? Using material from eight interviews with trustees within the disability care, this paper aims to examine these questions, and focuses only on the trustees and their experiences.

According to the Employment Protection Act, the permanent employment is the main condition of employment in Sweden. Nevertheless, nowadays a large number of employers choose to apply other conditions of employment than the permanent employment in their businesses. The rapid technical development and the demands for shorter perspective investment in companies on the Swedish labour market have started the requirement for a more flexible workforce. On-call employment is one of the conditions of employment that is increasing the most. This condition of employment is adjusted by the parties on the labour market.