Åfors glasswork was a company which started in 1876 and closed in 2012 due to the bad economical situation in the company. After its closure, the glasswork left behind contaminated soil with different concentrations of heavy metals such as, arsenic from arsenic trioxide, a chemical used to remove bubbles during the melting of glass, and lead oxide, a chemical used in the production of crystal glass. Crystal glass?s production occurred under 1921-1971, but emissions of lead into the air from Åfors glasswork continued until 2011, because of the artist Bertil Valliens? artglas was made in Åfors glasswork from 1970?s and onwards.The aim of this study was to estimate how much lead (Pb) and arsenic (As) that were released by Åfors Glasswork into the atmosphere during the operational period of the glasswork in comparison with how much of lead and arsenic were purchased for the company. Added to the assistance of the data from National Archives the variations in the activities of Åfors glasswork could be shown.

Background: Acquisitions are a well-known method for increasing company size and strength on the market. But to reach the targets set, more than just a positive economic calculation is required. An atmosphere that supports the company's integration is needed, for which it is of great importance for management to understand the underlying sets of values that exist in the organisation, and to take into consideration the way they might become an obstacle or a tool for a successful integration. Purpose: The purpose of this thesis is to explain and understand how cultural change occurs and how it affects the employee, as a smaller company is bought and integrated into a larger organisation. Procedure: The analysis is based on theories on organisational culture and organisational change.

A more complex and turbulent world market puts pressure on flexibility and the ability to adjust its business to the market changes. The rapid and unpredictable change is hade to analyze and forecast which demands more short-term forecasting. The issue for this dissertation is based upon the demand of more flexible ways of doing business in the bank sector in Sweden, which is a turbulent and unpredictable market. Handelsbanken is a company that uses the so called Beyond budgeting concept and the dissertation is about this company?s ability to solve the economic governance without the traditional budgeting process.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

The working capital describes the short-term financial position and focus on cash flow and the actual inflow and outflow of money in the company. Working capital is part of the company's financing and consists of the company's current assets and current liabilities. There are resources that are used in the daily activity and can be optimized. The more effective they are in circulation, the higher value they create. The control of working capital is called Working Capital Management and has its basis in the company?s Working Capital Policy.

The freedom of establishment is a fundamental right on the internal market which enables companies to take up and pursue activity in other member states, ?host states?, in a non discriminatory way. In situations where a company wishes to use the right to establish in a host state, complications will be discovered since the member states are applying different principles for deciding the nationality of a company. Since the Treaty of the Function of the European Union recognize both principles, and both of the legal areas company law and European international private law lack harmonization regarding companies wishing to perform such a transaction, the situation today brings the possibility that such a company could be covered by the legal system of several member states, or maybe no legal system at all.The Court of Justice of the European Union has through case law contributed to make the scope of the freedom of establishment a little bit clearer but there are still difficulties regarding situations when a company wishes to transfer its seat to another member state with a change of nationality. Today?s measures, for example the SE-company, is not enough to satisfy the companies wishing to transfer their seat to another member state.

Background: The business market today is characterized by tough competition amongst the competitors to capture consumers? interest and money. One marketing tool companies can use to achieve this is the company?s image. The customer buys not only a product, but also the image that the company or the product is associated with.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

Through a case study at an IT company we have attempted to ascertain how a company's organizational culture affects its designers' way of working. By examining what ?type? of designers the employees are and how this is reflected in their work, we hope to have correctly determined what their organizational culture looks like and thereby have achieved a plausible result in our study.Aside from two interviews with the company's CEO, we also performed eight observations at the company, where we tried to blend in with the employees, to better determine their way of working together.We have found that the designers' trust in their own instincts has led them to rarely act on feedback from clients ? they only pick out the proposals which have a ?mainstream? potential. We have also discovered that their design approach is something they don't feel inclined to discuss amongst themselves. As it is often ?indescribable?, they go with their intuition and unspoken design conventions..

This study was performed to examine whether horses that are kept alone in smallpaddocks are less likely to suffer injuries, compared to horses kept in biggerenclosures with the company of other horses, or not. In not yet published researchmaterial from 2005, risk factors associated with ?accidental injuries? versus ?wearand tear injuries? (represented by trauma injury and fetlock inflammationrespectively), were compared. That material, based on the results of 507 returnedquestionnaires from owners of horses in a Swedish insurance company, includedquestions about paddock/pasture confinement. The results from those questionswere then analyzed in this study in a so called case-control study, in which thegroups with trauma and fetlock inflammation were compared to a healthy controlgroup.The results show that the risk of fetlock inflammation is greater in a smallconfinement, OR for inflammation in a small paddock is 2,2 (95% KI 1,2-3,9)compared to a bigger paddock.

This essay was written at Södertörn University during the spring semester of 2010, in the field of Business Administration, and more precisely within management and organization. The essay is based on a case study of the management of the staff working at the commuter train stations in Stockholm. The study consists of a number of interviews with the management staff and with the personnel working at the stations, where the aim of the study is to describe how management works within ISS Trafficare AB and what the personnel working at the stations think of it. ISS Trafficare AB is the entrepreneur who runs the commuter train stations in Stockholm by an agreement met with Stockholmståg KB.The study is based on information from the interviews with the personnel and other material from ISS Trafficare AB. Research on the area of management have been used to put data into perspective and to further deepen our analysis and conclusions from the case.The essay shows that the management has tried to implement several changes on the organization in order to provide more service to the travelers.

This essay was written at Södertörn University during the spring semester of 2010, in the field of Business Administration, and more precisely within management and organization. The essay is based on a case study of the management of the staff working at the commuter train stations in Stockholm. The study consists of a number of interviews with the management staff and with the personnel working at the stations, where the aim of the study is to describe how management works within ISS Trafficare AB and what the personnel working at the stations think of it. ISS Trafficare AB is the entrepreneur who runs the commuter train stations in Stockholm by an agreement met with Stockholmståg KB.The study is based on information from the interviews with the personnel and other material from ISS Trafficare AB. Research on the area of management have been used to put data into perspective and to further deepen our analysis and conclusions from the case.The essay shows that the management has tried to implement several changes on the organization in order to provide more service to the travelers.

Today's consumers are demanding more and more from companies and are no longer as easy to im-press as they used to be. It is now the consumers that hold an increasing amount of power over com-panies and not the other way around. This change in consumer behaviour has caused an identity crisis for traditional advertising, and companies are now searching for new ways of reaching their target audience. The purpose of this combined qualitative and quantitative case study is to examine possible risks and possibilities that a retailing company face when communicating through Facebook. Data has been collected through in-depth interviews with company representatives combined with a quantitative study of the company's Facebook followers in order to answer the questions of (1) which possibilities and risks a retailing company face through the use of a Facebook fanpage and (2) if there is a differ-ence in the attitude and behaviour of active respectively passive followers that may have been caused by a retailing company's marketing communication on Facebook.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE13E, spring semester 2014Title: Capital budgeting in Municipal-real estate companies - A study of the law of public housing company impact on capital budgeting.Authors: Axel Erlandsson, Caroline Hellman and Niklas LundqvistTutor: Anders JerrelingBackground: Municipal owned real estate companies  has in the past been obliged to take responsibility for providing housing to Swedish municipal inhabitants. Municipal owned real estate company?s has in the past been prohibited to act in profit purpose. In January 2011 the previous law of public housing was replaced with the new law on public municipal housing companies. The municipality may not provide the municipal owned company with any financial advantages against a private owned real estate company.

Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.