Sustainability is today a current topic and companies are more or less forced to work with it even though it contradicts the historical role of companies, which is to generate a profit for shareholders. In recent years there has been a rising interest from banks to work with sustainability but research has shown a growing dissatisfaction among customers even though banks are spending a lot of money and time working with sustainability. This shows that there is an asymmetry between how the banks act and what their customers demand. The purpose of this paper is to create an understanding of how business customers perceive banks´ CSR-reports by investigating customers? interest in these reports.

After the last is age there was a long period when there was no shortage of forest for peoples needs. People living in Sweden could use the forest resources at their will. Around 4000 years BC the inhabitants of southern Sweden started to use the agricultural system and people become more stationary. The farms were located together in groups and together they formed a social association, the village. Successively the population grew and in some areas the forest started to become a finite resource.

Through wing pattern, posture and movement, a harmless moth of the family Brenthia imitates an eight-eyed jumping spider. When an octopus of the species Thaumoctopus mimicus sense danger it can alter its appearance to that of a venomous sea snake. They are both drawing attention to themselves. Nevertheless, and because of this, they are protected. The mechanism is called mimicry.

Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.

 Language is an important indicator of the interdisciplinarity of a certain subject. Therefore this study evaluates the use of central geographical words and concepts, by teachers and students, in seven communal, non-optional subjects in a Swedish upper secondary school. This study provides results after observations of seven subjects on seven occasions, at one upper secondary school. This study shows that by a method of observation, central geographical concepts were used by teachers and students at various extents. Furthermore, the observations provide results of the concept use by over 100 students and 12 teachers.

By describing and analyzing a self made composition for the Swedish folk music instrument ?nyckelharpa? with emphasis on playing techique, dissonance treatment and interpretation questions are reflected upon regarding how dissonances and andvanced harmonical progressions are treated on a limited instrument such as ?nyckelharpa?. By emphasizing the traditional norm connected to the interpretation and instrumentation of traditional Swedish folk music (a traditon in which the nyckelharpa is included) and comparing the te- chniques connected to it with the recent composed material in a western classical context the possibilities and limitations in composition and interpretation are further investigated. Thus the musical experience and the documentation of the process of composing a concert for nyckelharpa provides a knowledge base for reflective analysis upon questions regarding interpretation, composition and dissonance treatment. This thesis also provides a brief summary of traditional playing and bowing technique as well as a short historical description of the Swedish traditional instrument ?nyckelharpa?..

This thesis deals with cross-country ski clothing for non-competitive women. Women in this category look for different clothing features in comfort and aesthetics than male top athletes, for whom cross-country skiwear today often seems to be designed. In this thesis the demands of these women have been mapped out by an interview with a reference group of users. The ergonomics of exercising in the winter outdoors are naturally a base for the collection. The collection consists of three functional layers of garments.

Värnamo Elnät owns and operates a ripple control system which is used to control loadsespecially when the grid is heavily loaded and for control of street lighting. This report aims atclarifying technical and economic aspects of the ripple control system?s future. The system wasinstalled from 1975 and onwards and its use was greater in those days when the controllableloads where greater then today, the current controllable load level is about 3 MW. The reporthighlights three different aspects of the ripple control system?s future ? retain the currentsystem, reinvest in a newer system or discontinue the system.In the report the author also discusses relevant connections to Smart Grids and future meteringsystems and tariffs.

This project examined the possibility to create an electronical aid with the purpose of increasing environmental awareness and to design the aid in a fashion that inspires other to develop similar applications. The impact of car traffic was examined, and the base of the aid was built up in modular form to simplify the hardware aspect. For the active, data processing part of the aid the Arduino platform was chosen because of its simplicity and big possibilities of help in different internet fora, for those who choose to create similar applications in the future. The main part of the project var the use of real-time information from the car?s on board diagnostics.

Housing cooperatives in Sweden practice very long depreciation times for their buildings and assets, subsequently depreciation costs are very low. This study aims at addressing issues relating to potential upward revisions of these costs and the revenue levels needed by housing cooperatives to address these changes, while also providing a detailed summary of some chosen financial ratios under different circumstances. This study's results are based upon recent (2015) market data within the Stockholm region, collected through a manual process and analyzed quantitatively. On average, housing cooperatives EBIT do not cover their financial costs and have low profit margins. The average depreciation time is considerably above what a technical evaluation by other sources may state.

Our greatest interest within crop farming is to grow sugarbeets, that?s why we want to write about something new in this sector. We heard that a new concept had come to Sweden so we wanted to find out everything about this machine. This new technique was a self-propelled cleaning loader for sugarbeets. This machine is supposed to replace a loader and a cleaning machine when the sugarbeets is going to be loaded, cleaned and delivered to the sugerbeet factory. The cleaning loader picks up the sugarbeets with rollers from the pile, which is placed close to the road.

The law firm industry has during the last years met new demanding conditions and one tool to handle these new conditions has been to implement a Knowledge Management system. Large investments have been made in these Knowledge Management systems but the implementations have met many challenges from within the organizations.With a multiple study, based on interviews with Knowledge Management Managers included in a Knowledge Management network, this thesis aims to study the challenges with Knowledge Management and the underlying causes. The result, based on McDermott's theories shows challenges within technical, personal, social and management areas where the law firm need to shift a focus from Information to Knowledge Management, create a culture of trust and integration and use the informal powerbase.The causes for these challenges are found in the base of Mintzbergs theories of Professional bureaucracy where the Knowledge Management is affected by strong self-regulated individualist, a divided organizational structure and industry conditions..

Syfte: Syftet med denna studie är att undersöka sambandet mellan rörelsekapital och   lönsamhet för företag i olika storleksklasser på svenska maskintillverkande företag.Metod: Studien baseras på en kvantitativ metod för att undersöka rörelsekapitalets samband med lönsamheten. Datan som användes i studien hämtades från retriever business och uträkningarna gjordes i Microsoft Office Excel. Variablerna storlek på företag, utvecklingsfas och rörelsekapitalspolicy användes för att kategorisera datan i flertalet tester.Teori: Studiens rörelsekapitalsmått var kassacykeln och lönsamhetsmåttet var bruttovinstmarginalen.Resultat: Studiens resultat visade att det inte fanns något samband mellan rörelsekapital och lönsamhet i 13 av de 24 undersökningarna.Slutsats: Studiens slutsats är att sambandet mellan rörelsekapital och lönsamhet skiljer sig åt hos företag i olika storleksklasser på svenska maskintillverkande företag..

The purpose of this essay is to look at the Swedbank Stadion, which is a modern stadium in the south of Sweden. Swedbank Stadion is the home ground of Malmö FF, one of the largest football team in Sweden, and the goal is to create value for the team. The stadium owners have to get companies to hire premises inside of the stadium so they can pay for the home ground of Malmö FF. Therefore we have focused on the servicescape in the stadium and how it can create value for the companies that act on Swedbank Stadion on a daily basis.This study of the Swedbank Stadion is based on a qualitative approach. The qualitative approach is chosen because we wanted to establish deeper understanding for the case itself.

This study will focus on the luxury market and how this market has been affected by the present recession. The economic downturn have had a major impact on today?s business and consumption, practically all industries have been affected. However there exist different opinions about how the luxury market have been influenced, certain experts mean that this segment is recession proof while others believe that this market will experience the worst side-effects. For that reason we find it interesting to analyze the luxury market and develop our own opinion about the impact of the recession.