The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

This master thesis examines sport habits among young people and a view of their future in sports. Research has shown that the majority of youth leave sport clubs during adolescence. The thesis questions were: How physically active are young people? Which sports do they practice? Regarding their future in sports, what kind of aspirations do the young people have? Are there any barriers that could complicate their involvement in these activities? These questions were examined by analyzing if there were any differences between boys and girls, youth in different grades and youth with Swedish or foreign backgrounds. Pierre Bourdieu´s theoretical framework about sports and economic capital has been used as a research framework.

This Master?s Thesis aims to investigate and assess the methods used to decrease the discharge ofmetals, primarily copper, from the water purification plant at Assa Industries plating factory inEskilstuna.Literature studies of the purification methods precipitation, ion exchange, evaporation, reverseosmosis and electrolysis has been done to appraise the adequacy of the technique. Thesetechniques are commonly used for purification of industrial waste water.Assa has four plating lines: the Trumline, the big Zinkline, the new Zinkline and the Decorativeline. The new Zinkline is the most modern of the four lines and purification is done byrecirculation over an ion exchange unit. The demand for fresh water is thereby heavily reduced.The Trumline, the big Zinkline and the Decorative line all use older techniques.

Background: Mutual funds have become an important part of the Swedish deposit market. Savings in mutual funds add up to almost 20 percent of the households'assets. When the pension reform is carried out all employees are going to have savings both in mutual and bond funds. But only if the fund overperforms the market it is worth investing. Purpose: The purpose of this study is to explore if Swedish mutual funds have generated higher returns than market portfolio in the late nineties.

The thesis aims to increase our understanding about parents reasoning about the elementary school choice by studying which factors parents perceive as important during the decision making process and also by giving meaning to Pierre Bourdieu?s concept of capital through the parents perspective. The empirical material comes from seven BNIM-interviews made with parents, which has been analyzed according to the thematic field analysis.The results show that the parents are not especially concerned about making an active school choice. Stability, closeness, friends, rumors, development and adaptability to the reality are the factors that are perceived as the most important in the decision making process. The school choice has a limited meaning as an investment in social capital, from Bourdieu?s perspective.

Today?s feeding methods can determine the domestic pig?s abilities to fulfill basic behavioral needs, such as foraging, and the way in which pigs are feed is an important aspect. Feed does not only provide the energy and nutrients critical for survival, but feeding is also associated with a number of other factors contributing to well-being and reproduction. Today the feed for gestated sows is often composed by high energy and low dietary fiber grain products such as wheat. Three kg of this kind of feed can often be consumed by the sow within 20 minutes.

Syftet med denna uppsats är att undersöka hur ett varumärke påverkar en stad och dess image. Avsikten med studien är att granska hur varumärket Stockholm - The Capital of Scandinavia har bemötts av utländska turister och om varumärket är så pass exklusivt att det kommer att bestå även i framtiden.En lockande och attraktiv image är en stor betydande faktor för en destination som försöker marknadsföra sig gentemot turister. En image kan exempelvis skapas genom ett varumärke, vilket presenterar och definierar en destination på ett sätt som är lockande för potentiella besökare. Stockholms nya varumärke riktar sig både mot utländska turister och företag i Stockholmregionens näringsliv. Vi har dessutom undersökt hur varumärket marknadsförs och om privatpersoner bosatta i Stockholm på något vis kan hjälpa till att stärka varumärket.Fallstudien handlar om Stockholm Visitors Board, Stockholm Business Region och deras varumärke Stockholm ? The Capital of Scandinavia.

The paper's purpose has evolved during the process of researching and writing it. In the beginning it was to investigate if art and culture could increase the strength and knowledge of a brand and if there existed a knowledge about this amongst Swedish companies, situated in Stockholm. During the process the purpose has evolved into exploring the type of companies that acknowledge this and those that don't. By using Bourdieu's terminology and tools, the reasons behind the use of art has been analyzed.The paper employs an explorative approach by accessing data through interviews and public data provided by the Internet through web pages and government files.The paper comes to the conclusion that what Holt calls cultural branding has not evolved, when looking at the companies that are accurate for this study. Out of 24 companies only one comes close to observing socio cultural movements through the arts.

The harmonization within EC Company Law has been relativley successful. Despite its relative success; important differences still remains in European company law.The freedom of establishment itself, and the ECJ?s interpretation of the freedom provides European companies with a substantial cross-border mobility. As a consequence of this mobility, together with the differences in national legislation; mandatory rules in company law can be easily evaded. A typical example of this is that a Swedish enterprise, by running their business through a British private limited company, can escape the Swedish legislation on capital contributions when forming a company with limited liability for its members.

Zetterberg's Industri AB believe that capital and lead time will be reduced by implementing Kanban. Therefore, it was an investigation to prove that Kanban is an effective method. In this work a research had to be done to show how the material supply system looks like today and to explore the subframe components to see which components that are interesting from Kanban viewpoint. Previous orders of subframes were investigated. Therefore, it was a list of the various components of the previous orders for the subframe.

Cellulose nanocrystals (CNC) are great candidates for composite materials. The reasons why CNCs are such attractive materials for them are due to their great mechanical properties, high aspect ratio and low density. On the other hand, hydroxyapatite (HAp) is a kind of calcium phosphate and a main component of bones and teeth. The purpose of the present study is to make oriented nano-sized composites with CNC and HAp. Although some researchers carried out to make CNC composites with HAp for biomedical materials, nano-sized and oriented ones haven?t been achieved yet.

Venture capital koncentreras till stockholmsregionen, vilket kan leda till problem för skånska företag i deras sökande av denna typen av kapital. Vi tror att de nätverk som företagen förfogar över kan vara avgörande för deras framgång i sökandet. Vidare påstår vi att de skånska företagens nätverk kan vara svaga i Stockholm i jämförelse med de stockholmsbaserade företagens, detta beroende på det geografiska avståndet. Vi anser inte att företagens struktur är avgörande för möjligheten att tillskansa sig venture capital, utan att det är avståndet som avgör. Om det geografiska avståndet till Stockholm ställer till problem kan det även hämma de skånska företagens utveckling.

Background: The difference between the market value and the book value of the companies has dramatically increased. One explanation is that the inflow of capital on the market has increased. Another explanation is that companies have a larger share of intellectual capital. The question is how this has influenced the company-valuator's use of valuation-models? Purpose: The purpose of this study is to find out what relevance the substance valuation model has, the DCF-model has, and also discover new valuation-models, among company-valuators.

This study is a quantitative study designed to examine whether training in health issues may have contributed to the increase in head managers' psychological capital (PsyCap). Construction consists of the following components: self confidence, hope, optimism and resilience. A high PsyCap considered beneficial in organizational change and steer towards the positive development and helps individuals in stressful situations. The results show an increase of characteristics such as hope and optimism among managers (N = 15) who have undergone training in health issues compared with managers who have not undergone training. However, the tests show no significant difference in head managers' attitudes to health breaks, not the severity of granting health breaks in the groups as a result of training.

The world economy of today is in an extensive financial crisis which has lead to the fact that people seek well placed investments and securing of capital, something that by many people can be found in forest investment. The price of forest estates has increased with 90 % during the last 5 years and marketing polls indicate a positive belief in the future among forest owners. The development of timber prices has not increased to the same extent as the forest property prices which implies that the property price not only reflect the yield value from the forest but also that the lumber value does not have such a meaningful role in the pricing of forest properties as proven earlier. This fact means that forest owners either invest their capital in forest in a speculative point of view or that the purchasers of forest properties invests in non monetary benefits that lacks a direct yield value. The purpose with this degree thesis is to increase the understanding of the pricing of forest properties with focus on the above mentioned fact.