The purpose of this study is to investigate the proposed leasing standard's potential effects on stakeholders' financial key ratios and estimated bankruptcy risk via prediction models based on accounting ratios. This is achieved by adjusting the financial statements in accordance with the three most widely used ways of dealing with operating leases at date; capitalizing using a multiple, capitalizing through a present value method and to not adjust for them at all. Since the discounted method is said to reflect the proposed standard the closest, this version will be compared against the two other versions. The research is based on Nordic retail companies due to their high share of leases. The study shows that the unadjusted key ratios and estimated bankruptcy risks tend to be too low and would therefore deteriorate in combination with the new standard, when again the multiple method results in too weak key ratios and high estimated bankruptcy risk and would therefore tend to improve in combination with the new standard.

With a starting point in the legislation for organic production set up by the Swedishcertification organization KRAV, the reasons to why these regulations are important isexplained and how pigs are affected by these rules. The study also shows how well the pigscope in the organic environment considering the origin of the genetic material; from theconventional pig population. The conclusion is that pigs do function fairly well in the organicproduction environment and the traits affecting their functionality involve: motheringabilities, strong legs, good meat quality, good sow durability and longevity, capacity to eatmuch roughage and dark skin color. There are however still many ways of improving theorganic population of pigs to make them more adjusted to the organic environment; forexample different traits brought into the breeding goals and the choice of good parent animals..

Title: Brand loyalty and switching behavior ? A case study of the Swedish ketchup market Authors: Marcus Andersson Mattias Hedblad Tutors: Björn Bergenståhl, (Professor) Department of Food Technology, Engineering and nutrition, Division of Food Technology, Lund University Frans Melin (MBA PhD) Department of Business and administration, Lund University Ragnar Sjögren Johansen, (Marketing Manager Sauces) Procordia Food AB Problem: The market for daily groceries is mature and the competition has become tough. For the manufacturers to be able to grow they have to compete for the existing consumers. The problem is for the manufacturer to protect its consumers and still be able to gain consumers from its competitors. Purpose: Our ambition is to study consumers brand loyalty for daily groceries, with the purpose to understand how loyalty starts, how it can be strengthened, and how it can be broken.

This essay examines how public planners and the inhabitants of södra Gårda relate to the physical planning of the area and to the demolition versus the preservation of the quarters Eken and Cedern, and how the dialogue between planners and citizens appears to be. How do the planners and policymakers relate to citizen participation in urban planning, and how is participatory planning carried out in the legislation, rhetorically and in practice. Former research indicates a distinct gap between rhetorics, legislation and actions in practice regarding citizen participation in planning, which is why we find it an interesting topic for further research. The essay aims to highlight the different actors interests and visions of the development of the area. Which are the standpoints and arguments the different actors set out for the future visions of the area? The essay focuses on citizen participation in urban planning in the city of Gothenburg.

This study aim to explore how the conditions of an individual's childhood may affect their coping with trauma. The individuals represented in this study, for the purpose to explore coping with trauma, are individuals grown up under insufficient childhood conditions. This study is based on the assumption that childhood conditions, are a factor of influence on coping with trauma, in a greater extent than it is understood and given credit for in todays society. Our result shows that there is an obvious correlation between insufficient childhood conditions and destructive coping with trauma. There is a need of larger general awareness that an individuals resources for coping with trauma is affected by the conditions growing up.

The swedish healthcare is in many situations one of the best in the world. But still, the healthcare system includes elemnts that reduce the efficiency. Partly becouse the swedish healthcare is largely monopolized, the servicecs are not properly prized and the economic responsibility and the liability legislation is limited. The main problem this study evolves around, is how a different liability rule would change the shape of the healthcare organisation. Abouve all, how would the approach to riskmanagement and preventive and riskreducing performance change with a diffrent liability rule.

This paper deals with the use of Internet at Swedish public libraries. The author asks whether public libraries should or should not limit access to information available on the Internet. Starting from the American discussion, concerning Internet at public libraries, the author shows the Swedish attitudes. The paper demonstrates that many Swedish public libraries have adopted rules forbidding retrieval of certain kinds of information, such as hard-core pornography and racist propaganda. The persons in charge of such actions claim that public libraries should provide high-quality educational literature and should not spread mass-produced, provocative information.

Compared with a few years ago, the cost of concentrates has increased substantially and because of that an increased proportion of pasture is of interest. Pasture is cheap and the farmer does not have to harvest when the cows do it themselves by grazing. This saves both money and time. According to research milk yield decrease with an increasing proportion of pasture in the diet. This is because cows on pasture will have lower dry matter intake than cows with supplements.

Scania?s discount rate - the return requirement of investments - refers to Scania?s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the WACC. The purpose of this study is to investigate which asset pricing model of APT and CAPM Scania should use in their WACC calculations. The company now uses a group WACC of 11 percent which is used in all company levels.

In the early 1990?s more and more companies of the Swedish public sector were exposed to competition, and this started the debate on how such actions might affect the business and even society.The first chapter examines how the public sector and especially health care, is financed and managed. We also explore what it means to be exposed to competition and find that there are many different ways of exposing the public sector to competition. The study examines dental care as an example of a market with both publicly and privately owned companies. The purpose of this paper is to explore how publicly and privately owned health care companies view their relationship with their consumers.

Syftet med uppsatsen var att kartlägga vilka faktorer som konsumenter prioriterar när de väljer hotell.De respondenter som besvarade enkätundersökningen var författarnas vänner på community-sajten Facebook. Detta gjorde att urvalet blev snedvridet och den största ålderskategorin var 20-29 år. Vi tycker att detta gjorde studien mer intressant då vi har fått fram tydliga resultat kring vad denna åldersgrupp tycker är viktigt.Respondenterna i åldersgruppen 20-29 år tycker att Plats, Pris och Personer var de tre viktigaste faktorerna som de prioriterade vid val av hotell..

Syftet med den här studien är att utreda hur redovisningsmarknaden skulle kunna påverkas av högre gränsvärden för frivillig revision samt vilka effekter det skulle medföra. För att undersöka detta har vi valt att utforma en kvalitativ intervjustudie där respondenterna har bestått av auktoriserade revisorer, auktoriserade redovisningskonsulter samt tjänstemän inom Upplysningscentralen, Bolagsverket samt Skatteverket.Studien har inspirerats av de gränsvärden som presenterades i det nya EU-direktivet som kom år 2013. Vi har diskuterat en eventuell höjning av gränsvärdena med respondenterna för att se hur detta skulle kunna påverka den svenska redovisningen.Studien har inspirerats av grounded theory som innebär att jämförelser sker löpande under undersökningens gång och studien har analyserats utifrån ett principal- och agent förhållande. I studien har vi kommit fram till att för kort tid har gått för att det ska synas några tydliga resultat men samtliga respondenter är över lag positiva mot högre gränsvärden och de tror att gränsvärdena kommer att höjas på sikt..

The aim of present study is to evaluate the work of the employees within the Addict Care field, how they experience their struggle as well as the significance of the interaction between the client and the employees. It takes a great deal of effort when facing individuals with alcohol ?and drug related problems. The focus should be on the occupational and individual qualifications, while there is legislation, regulations and ethical guidelines to be followed. Intending to comprehend these issues better several interviews were made with six employees within The Administration for the Social Services and The Addict Unit in Växjö area.

This thesis investigates the 200 year old phenomena of savings banks and if they increase the economic growth (GDP) in the local region they act in. That is being done by testing three hypotheses; the savings banks increase the attractiveness of the region they act in; the savings banks increase the entrepreneurship in the region they act in; and the savings banks increase the economic growth in region they act in. This quantitative cross-sectional study with data from the year 2010, finds that the savings banks increase the attractiveness of the local region, most likely through the efforts and financials they put into different local projects. A positive result is also found for increased entrepreneurship in the regions that have a local savings bank. The result is explained by the savings banks relationship lending, which increase the likeliness for a company to get the credit they need to start and develop.

The agricultural sector is characterized by larger crop farms and more extensive livestockproduction. The efficiency improvement is partly a result from a stronger competition in theglobal market. The agricultural products need to be produced at a lower cost than competitorsin order to survive as a farmer. The solution is larger firms that benefit from economies ofscale. This brings large investments that create a greater need for leverage and closer relationto the credit agency.