The aim of this thesis is to develop a new business model for district heating and cooling firms which can contribute to a stabilization of the Swedish national energy system. The business model is developed for a district heating and cooling firm and is exemplified with Fortum Heat. The theoretical investigation around the topic creates a rigid base for following qualitative empirical studies. Osterwalder?s canvas for business model generation is used together with a Casual Loop Diagram to identify a number of business opportunities which stabilizes the national energy system.

Wastewater handling of private sewage systems has become an all increasing matter. In Stockholm region the 90 000 private sewage systems contribute with larger phosphorus flows to the Baltic Sea than the two biggest sewage plants in the area, Henriksdal and Käppala, contribute together, even though these two plants purify wastewater from more than one million inhabitants. When summer house areas turn into areas for permanent living ? transition areas ? the load on the existing systems increases, systems that already often are unsatisfying. In those areas it is not clear what the best system choice is; On-site systems for single households; Local collective systems or Connection to central systems.

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

Structural rationalizations and regionalization of the agricultural sector in Sweden has lead to unevenness in thedistribution of plant nutrients. Nutrients are lost from crop producing farms as harvest products are sold, whilefarms with animal production often have manure in excess of their needs. In addition to this the retention ofwater and nutrients in naturally occurring wetlands has decreased due to a reduction of wetlands in number andsize in the agricultural landscape. This increases nutrient levels in agricultural run-off and causes eutrophicationas well as nutrient losses from arable soils. One potential solution to both problems would be to store nutrientrichsurface water from agricultural areas and use it for irrigation of agricultural crops.

The aim of this thesis is to map the current internal information flow at Volvo Uddevalla, to detect obstacles in the flow and to find out how these obstacles can be avoided. The aim is also to describe how a corporation, in this particular case Volvo Uddevalla, creates knowledge and use information. The study is performed in order to create a base for the coming implementation of a new information standard. The method used is conducting an information audit investigating the current management of documentation according to the changes that have to be made to carry out the claims from the standard. The investigation is made by way of interviews with 16 of the employees at Volvo Uddevalla.

The conflict over Western Sahara is primarily a conflict over sovereignty, with Morocco on one side claiming territorial rights, and the Polisario Front on the other side claiming popular sovereignty. The conflict has till this day not been resolved and is in a dire need of a solution. In order to determine which solution is the most appropriate, an understanding of all the complex aspects of the conflict is required. In this context, the study aims to examine the conflict in a globalized setting by analyzing how the American news agency AP News portrays the conflict. The US media conglomerate was specifically chosen due to its dominance over international information flows.

A good flow of information in organizations is one of the key aspects of how we define a well-functioning organization. The information flow could be internal as well as external between actors within as well as outside of the organization. In a logistics organization this flow of information is equally important as in any other kind of organization. In this paper we have explored information flows in logistics organizations by applying, boundary spanning and the mobile-stationary divide perspective. In boundary spanning the main goal is to erase or relocate some of the boundaries within an organization, in our case to make the flow of information internally as well as externally better.

Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

The last hundred years humans have drastically changed the amount of available nitrogen in nature. Today human activities release twice as much available nitrogen as all natural processes are doing together. We also have degraded nature´s possibilities to take care of nitrogen through the draining of wetlands and straightening of rivers. In order to regain the potential of nitrogen retention in the water systems there now requires a reshape of the landscape we live in. A planned expansion of the mining activities in Garpenberg, Dalarna, would double the content of nitrogen in the waters below the mine.

The logistic business Svenska Retursystem AB was founded by the Swedish retail sector in the year 2000, and their introduction of a grey plastic crate to the supply chain for perishable goods changed the situation for the swedish horticultural sector. The new system revealed several challenges to be tackled by all actors, from the small family firm to the bigger organisations. Whereas the initiative comes from the customer himself, from the horticultural sector ?s point of view, a refusal of the new packing is a hard decision to take. It is however interesting that a comparison between the two systems, shows in favour of the corrugated board boxes, not only concerning environmental aspects but also for economical and ergonomical reasons.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

Structural rationalizations and regionalization of the agricultural sector in Sweden has lead to unevenness in thedistribution of plant nutrients. Nutrients are lost from crop producing farms as harvest products are sold, whilefarms with animal production often have manure in excess of their needs. In addition to this the retention ofwater and nutrients in naturally occurring wetlands has decreased due to a reduction of wetlands in number andsize in the agricultural landscape. This increases nutrient levels in agricultural run-off and causes eutrophicationas well as nutrient losses from arable soils. One potential solution to both problems would be to store nutrientrichsurface water from agricultural areas and use it for irrigation of agricultural crops.

Öppenhet är en allt viktigare del av företagens årsredovisningar. I en mer och mer komplex värld har öppenheten blivit en större fråga för företagen vid upprättandet årsredovisningarna. Det ostabila förtroendet för företagen har resulterat i större press öppenhet. Därför är det inte konstigt att redovisningskvalité har blivit en viktig aspekt intressenter, problemet är att kvalité ses på olika vis.U.S. Securities and Exchange Commission (SEC) har i sin senaste utgåva av International Accounting Standards (IAS) skrivit 50 sidor om redovisningskvalité.

The thesis main objective is to establish the determinants for granting executive stock options and to examine their impact on performance for firms listed on OMXS30. The analysis is based on accounting data gathered from annual reports and Thomson Datastream. The empirical results display that firms grant stock options to mitigate the principal-agent problem. Furthermore, risk proves to be positively significant with executive stock options, implying that either executives increase the level of risk after being granted stock options or influence the decision of the remuneration towards stock options when the firm increase the level of risk, in purpose to boost the expected value of their options. No relation between executive stock options and firm performance could be established..

Evaluations of open Ditch status and function, with an assessment of suitability of a conversion to a two stage ditch as a low maintenance alternative. To illustrate Swedish drainage problems this work focused on two agricultural drainage associations assessed in detail with a new method called MADRAS (Minnesota Agricultural Ditch Reach Assessment for Stability). With the assessment of the MADRAS method estimates were made to conclude the ditches operating problems. This was made through measurements of sediment depths, mass bank failures etc. in order to quantify ditch problems and propose practical actions for improved ditch stability and water quality. The MADRAS surveys were conducted in two main ditches that drains 2900 hectares of land on the northern shores of Mälaren. In the study measurements of the ditch cross-sections were also conducted to compare actual profiles with the original map profiles. The evaluation showed that parts of the studied ditch sections were operatively poor; main reason was mass bank failure, undercut channel banks, sediment aggregations and narrowed ditches. The profile survey shows that a majority of the profiles 80 % has sediment accumulations there remains only 64 % of the original profile from the map.