This bachelor thesis aims to analyse the effects of changes in management control systems following acquisitions, and deduce whether or not these effects are in line with the acquiring firm's objectives of the acquisition. Through a case study of technician consultant firm Energo, acquired in 2010 by ÅF, the study assumes the perspective of the acquired firm. Data has been collected through in-depth interviews at Energo and ÅF and complemented by internal documents to enrich and validate specific facts and statements. Data was then arranged and analysed through Otley and Fierriera's (2009) framework Performance Management Systems to understand how management control systems were constituted before the acquisition, what changes were made following the acquisition, how this process was accomplished and how it was experienced, in order to come to conclusions about the effects of these changes. The study concludes that the changes in Energo's management control system following the integration with ÅF, had significant effects on the outcome of the acquisition, primarily as it led to a high rate of Energo's employees resigning.

This thesis examines the emissions costs of Swedish aviation and their degree of internalisation under current economic instruments. The results show that the degree of internalisation spans from practically zero for a long-haul flight to 6 per cent for a typical domestic flight, where the climate cost, including high-altitude impact, makes up the main part of the cost. To inform evaluation of the consequences of this underinternalisation, or attempts to correct for it using price instruments, the price and income elasticities of international leisure air travel from Sweden are estimated using household expenditure data and two different price measures. The resulting elasticities are very high ? 2.03 or 2.04 for the income elasticity and -2.53 or -1.88 for the price elasticity ? and should be interpreted cautiously due to data limitations, especially for the price elasticities.

Increased resource efficiency in an energy system could result in large economic and environmental benefits. Tekniska verken i Linköping AB (Tekniska verken) is responsible for the district heating network in Linköping. Their vision is to create the world?s most resource efficient region. An important step towards this vision is more efficient usage of produced heat, something which could be achieved through integration of a seasonal heat storage in the energy system.

This master thesis has three purposes. The first purpose is to give a theoretical background of how to divide up forest estates and to study how the legal system for these matters works. A literature study has been carried out to give the background and a theoretical model has been made for analysing the law cases. The first purpose also partly touched the decision process in dividing up forest estates from point of view of the law of land parcelling (FBL), point of view. The second purpose is to examine effects of a change of production requirements in 3 cap.7 § FBL as regards dividing up forest estates of private forest owners.

Denna studie handlar om att beskriva, diskutera och jämföra de olika argumenten som de två teocentriska filosoferna Michael Northcott och James Gustafson har om miljöfrågan. Studien fokuserar på vad de har för tankar om ursprunget till miljökrisen, vilken position mannen har i skapelsen, vad naturen har för värde och vilka konsekvenser deras ställningstagande har för lösningen till miljökrisen. Till sist undersöker studien vad de har för kritik mot samhället, vilken lösning de har för en fortsatt utveckling av samhället utan att ytterligare skada naturen..

Today the talk about global warming and climate change are on top of the public agenda. There for schools and schoolbooks also debate the issue of global warming. A newcomer on the school stage is the sponsored school materials that studies show to be a growing phenomenon. In a debate like that of global warming which is filled with uncertainties and so much political and economic interest, I find it interesting to study how these schoolbooks talk about the issue.In my study I have tried to analyze and compare how school materials for primary school discuss the phenomenon of global warming. I have compared two different types of schoolbooks.

Local charges may induce people to change their pattern of consumption by influencing investments and acts in certain directions. Some charges could for example give people incentives to use less natural resources. This study investigates four different local charges and whether they benefit an economical management with natural resources or not. This is carried out by investigating whether there is a polarity between local charges that may influence environmental actions or goods, and effective pollution control set to achieve certain nationally determined environmental goals. The study includes two economic perspectives and investigates on the one hand whether local charges counteract governmental subsidies and on the other hand whether the charges vary between the different municipalities since large differences may lead to cost inefficiency.

The Swedish building and property management sector are responsible for about 30 % of the total energy use. In order to take environmental consideration, different environmental assessment tools and standards are used. Miljo?byggnad, Svanen, FEBY12 and PHI are some of these. There has been increased interest to certify buildings and therefore it is of interest to evaluate the assessment of the energy field to see if relevant energy aspects are assessed.

I ett bredare perspektiv är uppsatsen ett försök att uppmärksamma den i nationalekonomiska sammanhang negligerade entreprenören. Uppsatsen vidareutvecklar Claudio Michelaccis matchningsfunktion där teknologisk tillväxt får konstant avkastning om allokeringen till forskning och entreprenörskap är genomtänkt, något han finner stöd för i USA. Uppsatsen testar samma funktion på 23 industriländer och finner ett tämligen gott stöd för hans antagande..

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Although being recognized as holding great cultural-historical significance by local officials, numerous parts of the functionalistic development along Friggagatan became demolished in 2008.This bachelor thesis have surveyed how the planning process proceeded through various municipal committees, and moreover, how different interest groups gathered around certain discursive attitudes. As a consequence of various paradigm shifts in society, e.g. that local government gradually are depending on private economic initiatives, there are to some extent a fear among politicians that cultural-historical demands can risk economic growth.Nevertheless, a building or a development are in fact bearing different value-perspectives, such as economic, functional and cultural-historical. Due to the fact that the heritage-sector has limited resources, in combination with sometimes vaguely and obsolete conservation documents, the sector have difficulties of responding common economic arguments, which leads that the real estate-owner gets total interpretative prerogative.However, despite a sometimes suspicious political attitude towards an improved conservation document, e.g. with continuously updates concerning a building?s technical and economic status, there are some political initiatives working towards it..

Big dangerous Russia, environmental thief or house warmer? The Nord Stream pipelines are a highly debated theme in Europe and the EU. A number of different countries will be subject to the pipelines direct or indirect. This paper aims to figure out what kind of threats and possibilities Denmark, Finland, Sweden and Germany consider to be the consequences with the pipelines.The study takes as a standpoint the area of security studies and the widened of the same. The three standpoints within the security study that will be used are military security, environmental security and energy security.

Landreformen i Västbengalen, Indien, påverkade inte bara produktiviteten utan även de sociala relationerna inom staten. Decentraliseringen av den politiska makten är även den starkt kopplat till denna diskussion. Denna uppsats diskuterar detta och försöker analysera vad som var så unikt med just Västbengalens reformförsök. Blev resultatet det väntade och i så fall varför?.

AimThe aim of this study is to examine the long term effects of e12 and how they have influenced the lifestyle and perceived awareness about nutrition and exercise in relation to factors from Social Cognitive Theory (SCT) that e12 took in consideration. The questions asked were; How has e12 affected the attitudes, skills, self-efficacy and knowledge relative to exercise? How has e12 influenced the individual?s habits of exercise? How has e12 affected the perceived awareness regarding the impact of nutrition and exercise on the body weight?MethodThe study is pursued by a qualitative method using semi structured interviews on six individuals between the ages of 16-18 years old that completed the project 4-5 years ago. A questionnaire regarding nutrition and exercise habits was also used as part of the study. All individuals from the year of interest were first contacted by the senior physician connected to the project.

Oilseed rape crops are an important in southern Sweden because of the high intensity of wheat growing. Pollen beetles are the most important pest in oilseed rape and causes often economic losses. Therefore it?s of great importance that we can control the population density, e g by using insecticides if necessary, to avoid mayor yield losses. In year 2000 pollen beetles were numerous in the province of Östergötland. The farmers sprayed with insecticides several times, but with low effects on the beetles. Field trials and laboratory experiments showed that pollen beetles had developed resistance against pyrethroids.