Specialarbete, 15 hpSvenska som andraspråk, SIS 133VT 2012 Handledare: Håkan Jansson.

The purpose of this paper is to give examples of different ways of economic planning and calculation within agriculcture. My aim is to use a couple of them as an explanation of a case from reality. My choice went to budgetsimulation and balanced scorecard since those are best suited in this specific case. In the information retrieval I present different instruments of economic planning like theory of cost, budget and productcalculation. The budgetsimulation describes how to use the different methods in a long term economic planning. The balanced scorecard is also a model of longand short-term planning but besides the economy planning it?s also a reminder of your personal goals. In the model I have used a dairyfarm as a case.

Tången 2 is a building situated in Stockholm, Sweden. It´s built in the 1930s and contains both residences and businesses. The property owner, Diligentia AB, wants to lower the energy use in Tången 2. This report consists of an energy audit which clarifies the specific circumstances linked to Tången 2. Collected knowledge is then used, together with the results from the literature study, to decide energy measures to proceed with.

The purpose of this Master?s thesis is to examine the portrayals of class in four Swedish contemporary novels that have been mentioned as working class literature in the literary public sphere. During the 20th century, society has undergone vast changes due to globalization and technology development. The rise in standards of living for most people in the Western societies has led to changed consumption patterns. In consequence, there has been increased emphasis given to cultural rather than materialist explanations of social stratification.

In a time when economic crises relieving one another, it is especially interesting to study how companies choose to finance their operations. Since there is a lack of studies that include banks, and their capital structures, with the rest of the finance market, it is uncertain whether the theories of capital structure are applicable. Therefore, this essay aims to study whether there is any correlation between the two variables debt-equity ratio and return on equity (ROE) for Swedish corporations on the finance market.In accordance with the theorems that the professors Modigliani and Miller filed, in 1958 and 1961, which describes a clear link between debts, increase corporate value through the tax shield and indirectly increased yields. Although these theorems are the foundation of the modern research they focus on perfect markets. Therefore, this paper has also chosen to place great emphasis on theories such as Trade-off and Pecking-order.

The aim of this Master?s thesis is to investigate if the reading habits of teacher students are influenced by merit and descent. The empiric material consists of six questionnaires answered by students at the teacher training with Swedish at the upper secondary school as their first topic. The questionnaire comprised questions about reading habits in the childhood and today and information concerning merits and descent.Pierre Bourdieu?s sociological ideas about cultural capital transmitted from parent to child and the concept of habitus are used as a theoretical framework regarding descent.

Sandvik Group is a global engineering corporation within materials technology and produces, among other things, band sawsteel. In order to develop custom relations, custom benefits and the supply chain Sandvik wants to become more acquainted with its customers. Improved feedback means that Sandvik will be able to develop its products in a customized direction. This thesis is a tool for educating and developing sales staff. As a support a calculation tool that can be used as a sales aid has been developed.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

This paper is about finding out why minors are visiting pubs, and what it is that determines which pubs they opt to visit. To catch this, a qualitative approach is applied, specifically Fo-cus group interviews. There are interviews with a total of 10 informants. The informants come from two different schools in Gothenburg. There are six boys and four girls.

Inför år 2005 infördes nya regler för hur goodwill i företag ska hanteras. Detta ställer nya krav på hur företag ska hantera goodwill, men detta innebär också nya problem och gransknings-möjligheter för en revisor. Uppsatsen syftar till att lyfta fram svårigheterna för en revisor när denne ska granska ett av företagets gjorda impairment -test av goodwill och vilka medel som den har till sitt förfogande för att genomför granskningen. Studien grundar sig på intervjuer med revisorer och branschorganisationer. En revisor är styrd av lagar och redovisningsprinci-per när denne ska granska ett företag men revisorn är också beroende av den information som kommer ifrån företaget.

Biogas is a gaseous fuel, rich in methane, produced through a biological route in an anaerobic digester. A gas engine generates combined heat and power, which can be used at the farm to reduce energy cost. The process also generates a digestate, with better utilization of nutrient compared to cattle manure. The aim of this study is to analyze the profitability of a farm-scale biogas plant for combined heat and power (CHP) at Wapnö. Wapnö is an agriculture company located in the southern part of Sweden.

>>>Problemdiskussion<<<Kan man genom att titta på ett VC-bolags ägarstruktur förvänta sig ett visst agerande från bolaget? Kanske kan en del företeelser i VC-bolagens agerande, med avseende på branschval, riskaversion och tidshorisont, förklaras med hjälp av deras ägarstruktur. >>>Syfte<<<Syftet med uppsatsen är att förklara ägarstrukturens påverkan på venture capital-bolags agerande vid val av investeringsfas, samt om venture capital-bolagets ägarstruktur påverkar dess val av portföljbolag. >>>Metod<<<Vi har valt att genomföra två stycken undersökningar. Dels har vi gjort en kvantitativ undersökning av Riskkapitalföreningens hemsida, där majoriteten av Sveriges VC-bolag finns representerade, dels har vi gjort en kvalitativ undersökning i form av telefonintervjuer.

When planning new wind farms, the cost for the internal electrical grid is estimated to account for 8-9 % of the total investment cost. On top of that, the cost for accumulated reduced income over several years (due to electrical losses), has to be added. The economic lifespan is relatively long (about 20 years) which means that an error in the loss calculation could lead to a bad decision basis. The accumulated reduced incomes due to electrical losses can be higher than the initial investment cost for the internal electrical grid.Today, Statkraft Sweden is using a template number when estimating the electrical losses in a wind farm. The actual losses are probably lower than the template number which could lead to an unnecessary high loss cost when planning a new wind farm.The aim of this M.Sc.

In order to produce grain in an economically rational manner numerous decisions have to be made. One of these decisions is what tillage system to use. The cost of the tillage system is a large part of the total cost in grain production. Different tillage systems result in different distribution of fixed costs, operating costs and timeliness costs. The price of the produced grain and cost of inputs also affect the best way to produce grain.

Sweden have 419 000 km road in the country and about half of these roads is forestroads. The forest road net most important mission is to make it possible to deliver wood from the forest to the industries. With a raw material that is spread over a large area the road network is important. Each year has the forest road network been extended with about 1 700 km new roads. To decide if a new road is to be built different forest road cost estimation models has been used.