This thesis describes how large Swedish companies finance their debt and identifies some factors that affect their decisions. The study is based on 10 well-known companies of which 9 are listed on Nasdaq OMX Nordic. The results show that the companies display several similarities concerning their debt structure and the factors which their choices are based upon. All companies in this study primarily use corporate bonds for their long-term borrowing, commercial papers for the short-term borrowing, and bank-facilities as back-up. There is a tendency that smaller companies in larger extent use bank-loans for long-term borrowing due to larger emissions costs when using market financing.

Inledning: Vi lever i en föränderlig värld, det ekonomiska tillståndet skiftar från land till land och när en stor finansiell kris bryter ut så drabbas de flesta länderna. Företag möter varje dag utmaningar, det är dock under en finansiell kris som dessa utmaningar är som svårast. Det gäller i dessa situationer att företagen sätter upp verklighetsbaserade mål, som under de förutsättningar som råder går att uppnå. Samtidigt ska företagen balansera sina mål gällande lönsamhet och tillväxt så att både ledning och aktieägarna blir nöjda och får det som de efterfrågar. Syfte: Syftet med uppsatsen är att undersöka hur företagen uppnår en balanserad mållinje med hjälp av nyckeltalen för tillväxt och lönsamhet.

Certification systems, that assess companies? work with social and environmental issues, have emerged in an increasing number of industries. Today, there are environmental certifications for the food industry, the forestry, the fisheries sector and several more. In apparel industry, certification for sustainable working conditions has been of major impact. The property sector is no exception from other industries.

Headwater streams are affected by anthropogenic impacts at multiple scales. One aspect of human impact is sediment transport associated to the abundance of stream structures as large woody debris and the composition of the riparian zone from forest to agricultural landscapes. Riparian buffer zones and stream structures like dead wood are considered as generally important structures for protection against an increasing amount of sediment particles in the water. Hence, in this study these structures were quantified in thirty different stream segments on land and in the water. To measure the transport of sediment Whitlock-Vibert boxes were used in three different types of landscapes; forest, transition and fields. The boxes were left in the stream segments for three months, the taken up and dried and weighed. The results showed that the transition-land in Frösvidalsån had the highest sediment transport. The second highest transport of sediment was in Blackstaån at the fields.

Syftet med detta examensarbete är att utreda hur Sveriges respektive Englands reglering angående brottsoffer relaterar till varandra. För att kunna göra det börjar jag med att utreda vem som är att betrakta som målsägande i Sverige och victim i England. Efter det går jag igenom regleringen som finns för brottsoffer i respektive land. Jag har delat upp regleringen som berör brottsoffer i sex områden; skydd för brottsoffer, skydd för brottsoffers säkerhet, stödfunktioner, rätt till information och hänsyn och ersättning..

The objective of this essay is, from the golf perspective including the golf courses' physical attributes, golf club management, members of the golf club and golf course designers, to explore possibilities for making existing golf courses more multifunctional. The purpose of this is to increase the understanding for golf courses' role as part of the landscape and comprehension regarding possible opportunities around them to exploit and develop.The increased pressure of population in peri-urban areas has resulted in a greater need for accessible recreation, particularly in the isolated farmland. As a result, land is sometimes used against landowners' will, which is a deficiency that is the basis for many conflicts between farmers and landowners.In the current situation, there is a negative trend in golf with reduced interest and fewer golfers than in the past. As a result, many of Sweden's golf courses have financial problems and are therefore trying to find new ways to avoid bankruptcy. Sweden's existing golf courses occupy about 30 000 hectares of land, of which a very large percentage are located in peri-urban areas.

AbstractThe purpose of project is to study the possibility for Borås Energy & Environment to build and run a commercial ethanol production facility in Borås. The project also studies the technology for the production of ethanol using renewable energy, e.g. lignocelluloses with focus on two processes, svag-syra hydrolyse and enzymatic hydrolyse. The technology of the process is based of hydrolysation of biomass (hemicelluloses and cellulose) to sugar and extract it to ethanol. These two techniques will compare with each other to determine which of them that it?s more suitable for ethanol production.

The release of green house gases and the environmental impacts humans have on the environment are huge and might cause irreversible changes to our earth. Meat is considered to have large impacts on the environment, especially beef meat and therefore there have lately been considerable discussions on the sustainable level of meat consumption and production. The main goal with this thesis is to study sustainable meat production and meat consumption in the county of Dalarna in Sweden. Indicators for sustainable meat production and meat consumption were developed and applied on three cases. Interviews were carried out with a municipality in the region that represents the consumer and three beef farmers that represents the producers.

The Healthcheck is an evaluation of the 2003 years reform of the Common Agricultural Policy (CAP). When the Healthcheck of CAP is decided, most likely in the beginning of 2009, there will be a discussion about how CAP will appear in the next budget period 2013. One main question in the Healthcheck is how the farm support will be designed. A suggestion that has arised is if todays addition amount for dairy- and beef production should be transferred to the fundamental farm support. In this exam theses calculations has been done in created typical farms in every Swedish support region for cereals-, dairy- and beef production.

Abstract We have in this thesis examined two elite hockey clubs in the Swedish Elite League, Brynäs IF and Linköpings HC. Our questions revolve around how they set themselves to bring in an external owner of the club. Our aim was to examine how Linköping and Brynäs stands on the issue of the external owners of the club, which is currently regulated by Riksidrottsförbundets 51/49%-rule which means that the club must control at least 51% of the club while external shareholders can take up to 49 %. Then, we compare the clubs with each other. Interviewees have been clubs club CEO:s and supporters club chairman.

Stands where pre commercial thinning has been ignored or inadequate often tend to have high stem density and low average diameter when they reach heights of thinning. In such stands, it can often be expensive to do a conventional pulpwood harvest as a first thinning. This study investigates the development of the stands and the economic outcome of forest fuel extraction, or a combined harvest as alternatives to the ordinary pulpwood harvest. Simulations in Heureka StandWise were performed for two thin and dense stands, which were constructed by data from the Swedish National Forest Inventory. The simulations show that the extraction of forest fuel in first thinning at an early stage can provide higher net revenue compared to conventional pulpwood harvest at the same time or later.

This study evaluates the retention of nitrogen and phosphorus in four newly constructed wetlands in the municipality of Falkenberg, Sweden. The four wetlands have been selected because they have been specifically constructed with the aim to reduce nitrogen and phosphorus in farming areas. The process of selecting the specific wetlands has been done in collaboration with the county administration in Halland. Through field studies in collaboration with the landowners where the wetlands are sited, the areas that provide the wetlands with water were determined. The size of these drainage areas were determined in a GIS computer program. The type of land use within the drainage areas was also determined.

Decision-making and valuation when buying small caps is a poorly explored area. Likewise, since disputes about deficiencies in the company?s financial and legal standing are, almost without exception, resolved in arbitration with confidentiality requirements for both sides, there is very little empirical knowledge about such disputes. This paper hopes to add empiric experience by describing such a take-over ? the purchase of the Jon Blund companies.

A sample of milk inoculated with S. aureus was treated with penicillin, and Antipen (a new commercial product containing penicillinase) was added. To another sample with S. aureus and penicillin, formic acid to pH 5 was added, and to yet another sample, a combination of formic acid and Antipen was added. Controls with no penicillin were treated in the same way.

I januari 2009 trädde en gemenskapsrättlig förordning i kraft som reglerar tillämplig lag vid utomobligatoriskt skadestånd, den s.k. Rom II-förordningen. Inom ramen för denna uppsats analyseras hur Rom II påverkar lagvalet vid sjörättliga tvister och särskilt vid fartygskollisioner.Enligt huvudregeln i artikel 4 (1) Rom II stadgas att lagen i den stat där den direkta skadan uppkommer skall tillämpas på tvisten. Bestämmelsen innehåller två undantag, dels artikel 4 (2) som stadgar lagen i det land där skadelidande och skadevållare har sin vistelseort, dels artikel 4 (3) med ett allmänt undantag för det fall det finns en uppenbart närmare anknytning till ett annat land.Enligt tidigare sjörättspraxis hade flaggans lag en central betydelse vid lagvalet. I och med att artikel 4 (2) pekar ut lagen i det land där skadelidande och skadevållare har sin vistelseort, vilket rörande juridiska personer förtydligas i artikel 23, blir platsen för den centrala förvaltningen avgörande.