The work covered in this report includes a literature study of the diesel dual fuel technology(hereinafter referred to as DDF). The literature study covers earlier work that has been doneregarding the use of compressed natural gas (CNG) and diesel in a DDF system. Moreover a onecylinder research diesel engine was fitted with a CNG fuel system for experimental testing. Theinstallation of the engine and the test cell is described. Results from the tests are presentedcovering emissions, heat release and pressure traces from the DDF-concept.During the literature study it was found that most research was related to heavy duty dieselengines.

This final thesis consists of an investigation of how suitable it is to vertically integrate forest in Swedish forest companies. Different strategies to obtain raw materials have been evaluated and the advantages and disadvantages have been weighted against each other. The investigations contain a number of interviews with represents from companies with different strategies and persons that in different ways have faced the question of issue. An account study of SCA´s forest ownership has also been performed. The benefits for a forest company to vertical integrate forest consist mainly of safety in delivery, control over the supply chain and company image.

Globally, coastal ecosystems like mangrove forests, sea grass meadows and salt marshes are well known for their ability to capture and store atmospheric carbon effectively. In Sweden, there is still limited knowledge about local coastal ecosystems with similar functions, with alder swamp forests being an interesting example. Therefore, this study aimed to increase knowledge of the factors that can contribute to the potential carbon sequestering ability of alder swamps. Vegetation data and sediment samples were collected from a total of 37 sampling plots across four alder swamps in Bohusl?n on the Swedish west coast.

Huvudsyftet med denna studie är att kartlägga vilka faktorer som påverkar i gymnasievalet. Frågeställningar som belyses är vilka faktorer som påverkar eleverna och vilka personer som är betydelsefulla. I studien diskuteras också skillnader mellan olika grupper som exempelvis kön. Metoden som valdes var enkätundersökning med elever i årskurs 9 som stod inför sitt gymnasieval. Resultatet visar att intresse och att programmet ska förbereda för högre studier är de faktorer som påverkar mest.

Denna uppsats visar vilken påverkan infrastrukturprojekt vars mål är regionförstoring har på olika aspekter så som befolkningsmängd, utbildningsnivå, pendling samt inkomstfördelning. Detta genom studerande teorier som Human Capital Theory, Central Place Theory med flera. Men också genom genomförda intervjuer och insamlad statistik. Uppsatsen består av två huvudfrågeställningar, dels vad syftet är med Ostlänken och vad detta bygge kan innebära för Norrköping utifrån faktorer som befolkningsmängd, pendling, utbildningsnivå samt inkomstfördelning? Men också om det blev större inkomstskillnader i Strängnäs efter bygget av Svealandsbanan? Resultaten visar att större infrastrukturprojekt har en påverkan på vissa aspekter, speciellt utbildningsnivån, pendlingen samt inkomstfördelningen.

An efficient market implies that the use of fundamental analysis should not result in excess return, and that any return exceeding the market average can be explained by compensation for risk, accord-ing to The Capital Asset Pricing Model (CAPM). The focus of this study is to test whether the suc-cessful investment strategy developed by Piotroski (2000) generates excess return on American data, after risk adjustment by using Fama & French?s (1993) 3-factor and Carhart?s (1997) 4-factor CAPM. Initially we form stock portfolios based on companies characterized by high book-to-market values, additionally, we divide them into different performance classes by ranking them with Piotroski?s (2000) measure of financial performance, F_SCORE.

I publika börsföretag kan kostnad eget kapital estimeras med hjälp av Capital Asset Pricing Model ? CAPM utifrån marknadsdata av dess aktiepriser. Eftersom marknadsdata saknas för ickepublika företag måste estimering av kostnad eget kapital utföras på annat sätt, varpå approximativa metoder utvecklats. Då inga av dessa metoder fungerar tillfredsställande har syftet i denna undersökning varit att utreda om Analytisk Hierarki Process kan användas för att utifrån redovisningsdata estimera den systematiska riskpremien för ickepublika företag. Undersökningen har sin utgångspunkt i Cotner & Fletchers (2000) användande av AHP för estimering av den totala riskpremien.

The starting point for this study is the situation for immigrants during the process of integration. This study aims to describe and discuss, with a broad approach, if certain information needs arises when immigrants meet the Swedish labour market and in such a case, do they use the library and how does the public libraries meet those needs. A secondary aim is to help increase the understanding of immigrants and forming a basis for further efforts by the libraries to improve services for immigrants and point at areas where there is a need for further research. - Which expectations and demands meets immigrants on the labour market and which library needs are possibly generated by this? - What services and range of material do the libraries offer immigrants and how are they marketed at the libraries homepages on the Internet? - Do immigrants from outside the western culture use the library and in that case how? Swedish human capital and Swedish social capability are identified as demands that are often held by operators on the labour market.

In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

One of the most distinguishing features of contemporary globalisation is production fragmentation, a splitting up of the manufacturing of a good into several different stages. Production fragmentation creates new opportunities through vertical specialization; a country incapable of mastering the entire production process may specialize in the manufacturing of one separate part. The aim of this thesis is to examine to what extent international integration affects a country?s ability to engage in vertical specialization in an industry characterized by production fragmentation. The analysis focuses on the european integration process over the last decade, where countries in eastern Europe with relatively low labour costs have been integrated with more capital abundant western economies.

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.

This thesis analyses the prerequisites, profitability and competitiveness of eucalyptus plantation on the Iberian Peninsula and in Brazil. The thesis has a macro perspective and analyses a typical hectare of eucalyptus in each studied region. A survey methodology was used as a strategy to cover a broad perspective using expert respondents. The regions studied on the Iberian Peninsula were the ones found suitable for eucalyptus plantations from an economic point of view. The studied regions were Huelva in the South West of Spain, Galicia in the North West of Spain and Portugal.

Thesis purpose The study aims to examine the effects vertical and horizontal line extensions might have on the total parent brand equity in terms of strength and its baseline product regarding of market share, loyalty and penetration under an elapsed period of time. The study aims to investigate a number of actual conducted line extensions effect on the above mentioned aspects of Kellers (1993) definition of brand strength as a part of the total brand equity. Methodology The effect of a number of line extensions of the parent brands and the baseline products is being examined in terms of market share, loyalty rate, cannibalization and market penetration. The thesis is focused on the correlations between these different parameters during a certain elapsed time ratio in order to test our theoretically routed hypothesizes in a deductive manner. Occasional correlations are derived from an indexation of data collected from the Gfk database. Theoretical perspective The study is derived from Kapferers (2004) definition of brand equity, where he is dividing the concept into three parts. This study is focused on Brand strength in particular, which is one of the parameters in the above-mentioned theory.

To be able to protect themselves from credit risk, the banks must constantly check the performance of  the companies they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of insolvency in time and the variables they are observing for doing that.In addition to financial reports which the company sends in to the bank at least once a year, also the relationship between them and information from different information  agencies are of great importance to track  signals of insolvency. Poor profitability is the primary cause of insolvency.

Our purpose was to research the new reform amendment" Lag om etableringsinsatser för vissa nyanlända invandrare", and whether the establishment of the reform is good and if it was a necessary amendment. For that reason, we have chosen to answer our purpose in these issues with this question formulation; how can the change of the law establishing operations influence the newcomers in the labour market, the problems the law intends to address, how the new change in the law is different from when the municipality "kommun" was responsible, and how the law can be discussed based on theories of social capital and weak ties. The method used in this study is from a adductive approach where the research is based on both empirical evidence and existing theory that interact between these two. The results that emerged in our work was that the newcomers within the labour market has been remote, the way the municipality?s addressed the problem did not work and the result of this was a new reform amendment, where a new participant established.