The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.

This report summarizes the development of a calculation program estimating the profitability of converting a peak-load oil-fired boiler to pellets. To convert an oil-fired boiler to pellets a new fuel handling system must be designed. Changes also have to be made to some other components. Since there are many different techniques for transportation, storage and treatment of the fuel only the most interesting techniques from Swecos experience and interest were included in the study.The capacity of the different parts in the system was dimensioned based on the power of the boiler after conversion. To estimate prices, installed power and dimensions manufacturers and distributers were contacted.

In 2002 George W. Bush held a speech where he classified six nations as being the main threats to American security, one of them being Syria, a state with a secular constitution, no resent offence towards the US, and with an improved diplomatic relationship to the US during the Clinton years.Being an ally to the Soviet Union during the Cold War Syria was forced to redefine its role in the region. Using neorealistc theory one part conlusion is the fact that the new Syrian leader, Bashar al-Hasad, in the early 21th century determined to set higher goals for the Syrian power ambition in the Middle East, threatened to destabilize the region and leave the US and its allies in a caotic situation.In the US, however, the new administration after 11/9 sharpened its tone towards states that did not cooperate in the new ?war on terrorism? or/and were likely to harbour terrorists. Syria was accused of doing both.

With gas prices persistently rising, electric and hybrid vehicles are getting more and more common and in recent years several new electric cars have evolved on the market. Although the energy consumption and low emissions are a huge benefit of the electric cars, they inevitably suffer from high prices, short range and time consuming recharging periods. To be able to withstand the competition it is important that electric vehicles not only can withstand general were and tare, but also the harsh conditions that ordinary cars is exposed to in daily usage. The purpose of this project is to develop a test methodology which replicate situations that could appear in daily usage of electric or hybrid cars and to understand the problems related to usage of electric cars in winter conditions. This paper also discusses the major differences between hybrid cars and electric cars.

While the call for regulations against greenhouse gas emissions are louder then ever before, demand for oil is also at an all time high. Oil companies face the dilemma of making sound business without being perceived as environmental villains. In this essay I will examine how BP, one of the largest companies in the world, broke rank with the industry and devoted itself to being an environmental friendly oil company. The actions and motives of this change will be evaluated through up-to-date theories about company motivation to environmental adaptation. We see that BP:s transformation can be well explained through Simone Pulvers theory about the socially embedded company.

The retail banking market in Sweden is highly concentrated and oligopolistic. This has been confirmed by numerous reports from different competition authorities within the EU, for example the Swedish competition authority. A considerably high number of different sorts of competition barriers has been pointed out in these reports. The competition barriers are mainly directed to the smaller banks and the potential competition. The retail banking market in Sweden is dominated by four major banks, which together has over 80 percent of all market shares.

With rising energy prices and the threat of climate change, energy costs and energy savings havebecome a central and important part in building. Therefore it is interesting to explore different andnon-conventional methods of energy conservation. Building Earth sheltered houses is such a method.Earth provides good insulation and provides the ability to both reduce the total heating needs and toreduce the maximum power demand. The aim of this study was to construct a house in Malmö and seeif Earth sheltered houses can be a cost effective alternative for the construction of sustainable andenergy-efficient houses.Previous studies have shown that Earth sheltered houses have reduced their power requirement with upto 25% and their use of energy with 10%. Numerical calculations in Comsol Multiphysic 4.2, wasperformed on a house with different degrees of earth covering.

As a Swedish landscape architecture student living in Australia for five years, I have often wondered if my memories and my associations with the landscape and the nature in Sweden, are the same as other Swedish people living in Melbourne. Most of the Swedish people who live here in Melbourne remember and associate Sweden?s nature and landscape with where they grew up or where they used to live. The plants that most of the Swedish people I asked missed from Sweden were associated to special feelings or activities. The general type of landscape people remember from Sweden is that of a landscape covered in forests, which you can walk freely through. With these memories as a foundation and with inspiration from the Swedish landscape architect Thorbjörn Anderson?s way of creating places, by letting a few strong changes play against the existing elements,2 but also with consideration of the climate and the severe shortage of water that is current in Melbourne, will I create a design concept for the garden surrounding the Swedish Church in Melbourne. A design concept that will generate memories and associations to Swedish landscapes..

The purpose of this study was to understand school counselors´ and teachers´ perspectives on the prevention of bullying in relation to social capital. The study was based on a qualitative process with semi-structured interviews from three teachers and three school counselors from three different schools. The main question was to find out teachers and school counselors perspectives of bullying in relation to social capital. The analysis was based on a theory that focuses on social capital, where trust and confidence as well as universal and selective interventions are important. Today, bullying is considered a serious and significant problem in school.

Investment costs for eight different type housing systems for dairy cows has been calculated in order to compare the building costs as a function of herd size, shelter type and automatization. A commercial calculation programme for building was used and complemented with prices of equipments specific for dairy cow building. Herd sizes were 120, 250 and 400 cows. The milking equipments were automatic milking system (AMS), parallel parlour with 32 stalls (2x16) and rotary parlour with 24 stalls. Shelter was either insulated equipped with automatic cable driven scrapers on solid alleys, automatic feed wagon on rails, or uninsulated with manual manure handling and a tractor driven mobile mixer wagon on a drive-through feeding table. Building cost per cow or per kg milk was calculated using an average life time and 6 % interest rate and annual milk yield is 9 500 kg/cow and year. Structure effect 3-4 % higher for an insulated structure than in an uninsulated for 400 and 120 herd respectively. This is much lower compared to what is normally argued.

Background: Peripheral arterial disease (PAD), as a consequence of atherosclerosis in the arteria of the limbs, affects one of ten Swedes older than 65. PAD can develop slowly and silently, and involves an increased risk for cardiac infarction and stroke. Measurement of the patient´s ankle blood pressure and calculation of the ankle-brachial index is an evidence-based method to discover PAD. Objective: To investigate how district nurses and general practitioners perceive this method of examination and experience possible obstacles to why it is not more commonly applied at primary health care centres. Method: Data collected by semi-structured interviews have been processed by qualitative content analysis with a manifest onset.

This thesis investigates the Designated Operational Entities (DOEs) under the Clean Development Mechanism (CDM) of the Kyoto Protocol. The DOEs serves as independent third-party auditors with the task of validating, verifying and certifying projects under the CDM. The majority of the DOEs are private entities. This is in line with the CDM objective of including the private sector in the climate change combat. The introduction of private entities in the role of DOEs can be questioned from a legitimacy point of view, but is corresponding to a development in international environmental governance where private actors are increasingly involved in governance arrangements.The thesis concludes the DOEs to be a form of public-private partnership and investigates the legitimacy of this form.

Swedish energy policy aims to increase the use of energy from renewable sources and this should be done in a safe, environmentally and sustainable manner. According to the Energy Agency the use bio-fuel increased by 73% between 1990 - 2006. Stands with high share of slash are often located on areas with high productivity which often are located on soils with poor bearing capacity. This will increase traffic on susceptible soil leading to increased ground damage. To reduce the risk of ground damage at slash-forwarding, ground protection is needed.

This report will point out the income for a scania plant production farm, this has been estimated through a case study. The outcome of this report will later be used to calculate a reasonable leasehold charge. This case study is solitary based upon this particular studied farm, at this very point, and can therefore not be used as a general guide. The reason why this particular scania plant production farm has been selected, is because the author is born and raised at the farm and has the intention to run the farm in the future. The chosen farm for this report is based in the southwest of scania and cover 300 hectare of plant production. The crop rotation consists of autumn wheat, sugar beats, spring wheat, spring barely, winter rape and fallow. The farm owns all machinery required.

The building sector accounted for around a fourth of the total energy usage in Sweden in year 2010 (Energimyndigheten, 2012). Therefore it has become very interesting to achieve a lower energy usage in residential buildings. One way to achieve that is to build so called passive houses. By being very well insulated and have low leakage through the walls, they can reduce the energy usage for heating with a substantial amount. The first passive house was built during the 90?s in Germany; and in Sweden the first passive house was built in Gothenburg 2001.