Idag är företags årsredovisningar ett viktigt instrument för att minska den osäkerhet och informationsasymmetri som existerar mellan företag och investerare. I denna studie ses därmed agent- och principalteorin som den överordnade teorin då studien utgår ifrån att företagsledningen i det valda tjänsteföretaget innehar mer information än investerarna. Till skillnad från tidigare, då innehållet i årsredovisningar till stor del endast innehöll finansiella redogörelser, så fungerar årsredovisningar idag som en viktig marknadsföringskanal för företag. Årsredovisningar ska informera investerare om företagets verksamhet samt därmed legitimera företaget. Denna kommunikation till investerarna via årsredovisningar är en svår och komplex uppgift, speciellt i tider som karakteriseras av ekonomisk kris.

Nature conservation on certified small private forest owners- a comparison between the two certification systems FSC and PEFC in southern Sweden Today two different certification systems are used in Sweden to certify forest, FSC (Forest Stewardship Council) and PEFC (Pan European Forest Certification). During the last years certification of forests in general and different certification systems have frequently been debated. FSC is a globally widespread system and about 10 million ha out of 23 million ha Swedish forest is FSC-certified. The FSC-standard is mainly used by major forest companies and to some extent also by smaller private forest owners. PEFC is a European system and about 2 million ha Swedish forests is PEFC-certified today.

For a few decades, the wild boars are established over large areas in southern and centralSweden. Where they cause problems in terms of damage to crops in the agriculturelandscape, where rooting, browsing and trampling, but also damage to the crop when wildboars chosen daily rest in the cultivated fields. Along with the growing number of wildboars the rate of car accident with wild boars has also increased.Here I examined the daily rests of wild boar (Sus scrofa) sows in southern Sweden, todetermine the factors which the wild boars sows choose for daily rest. By determining whatfactors are important in this selection of daily rests, we may be able to make managementmeasures to reduce the damage wild boars make in the agriculture landscape by attractingthem to places where they do less economic damage and accidents on roads.In this study I have examined 123 daily rest positions from 14 different individual wildboar sows fitted with GPS collared in Southern Sweden, Skåne County in Christinehof,Högestad Kronovalls estate. Data was collared over the years 2004-2006 during the periodfrom June 1 to September 30.

Wind power is a growing energy sector in Sweden. However, it still represents only a small part of the total electricity production, about 0.7%. In order to create good conditions and to facilitate the establishment of wind power in Sweden, the government has for example, created a national centre for wind use. The objective has been to reach the governmental goal, which is an expansion of wind power by 10 TWh by year 2015 compared to the level in 2002. The Swedish electricity market was deregulated in 1996 which refers to the introduction of a competitive market in electricity production and trade.

In order to facilitate testing of anesthesia machines a patient simulator has been required by Maquet Critical Care AB. A patient simulator has been developed to reduce expensive and time consuming animal experiments and temporary lab arrangements. The patient simulator has been developed and designed to simulate human lungs with regards to anesthetic uptake, production of carbon dioxide and heating and moisturizing exhaled air.The system comprises a container and a test lung to simulate the volume and the dynamic of the human lung. The simulation of uptake of anesthetics has been implemented by pumping a fraction of the gas from the container through a bypass circuit with an active charcoal filter that adsorbs volatile anesthetics. The flow through the bypass circuit is generated by a pump and is controlled by a linear valve.The resulting performance of the patient simulator has fulfilled the requirements.

En av de grundläggande rättigheterna som tillerkänns den enskilde är egendomsskyddet. Denna rättighet är stadgad i regeringsformen. Ingrepp i den enskildes egendomsskydd medges om det syftar till att tillgodose ett angeläget allmänt intresse samt om inskränkningen klarar det test på proportionalitet som skapats genom praxis.Kravet på förvärvstillstånd i jordförvärvslagen är en typ av ingrepp i den enskildes egendomsskydd. Att den enskilde inte fritt kan förfoga över sin egendom genom att sälja den till vem han vill utgör ett sådant ingrepp. För att ingreppet ska anses vara proportionerligt krävs det att enskild ersätts genom att staten löser in fastigheten till det pris som avtalats.

Bovine viral diarrhoea virus (BVDV) is the causative agent of a complex of disease syndromes in cattle with high economical and welfare impacts. BVDV occurs as two biotypes; cytopathic (BVDVcp) and noncytopathic (BVDVncp) determined by differential effects on cultured cells and can also be divided into two genotypes (BVDV1 and BVDV2) on the basis of genomic diversity. The interaction between BVDV and the host?s immune system is regarded a key aspect in the sequel of BVDV infection. Infection with BVDV normally causes an acute transient infection, with mild to subclinical signs, but occasionally results in severe and even fatal disease.

The importance of energy- and environmental issues has increased, and the work towards reducing carbon dioxide emissions plays a major part. The European Union has set up goals for the membership countries to work towards this to happen. The carbon dioxide emissions in Sweden have been reduced the last few years, but there is still a lot to do. About 30 per cent of Sweden?s carbon dioxide emissions generate from energy usage related to housing, this is why the housing sector is of interest to examine.

A boom in horticulture characterized the 18th century in Sweden and Skåne. Parks and gardens were gradually built out to become, at the end of the 18th century, large and comfortable facilities which responded to European parks. During the late 1700s the new fashion came to Sweden. In Sweden it was named ?the English style? which directly refers to the English expression ?Romantic style?.

The aim of this master´s thesis is to examine how librarian´s views of the users can vary for different types of materials in public libraries. We have seen that literature and reading are the central parts of the libraries in Sweden. All other types of media are traditionally seen as complements and in focus for the study is feature film as an example of these other medias. We examine policy documents to see the official view of the general target group of the libraries and compare it to the view of the users of feature films as expressed by the librarians. The study includes several different types of empirical materials such as interviews, observations and documents and the method used is case studies.

Within the next five years about 15 % of the Swedish forest owners that will undergo a succession of ownership. Presently the most common way to acquire a forest estate in Sweden is to acquire it within the family. To decide to let go after a whole life as a forest owner and manager of your own land is for many people a hard decision to make and often requires a long process. The complex process that a succession of ownership often is includes both questions about economy, legal aspects and regulations, taxes and questions of more personal nature, often called soft issues. These personal aspects or soft issues are important and can if handled poorly or not at all negatively affect relationships in the family for a very long time.

Genom tiderna och främst under det senaste århundradet har det uppstått bank-, finans- ochfastighetskriser, ofta relaterade till varandra. I dagens globala värld med sammanlänkade ekonomierär risken stor att en kris som uppstår i ett land fortplantar sig och drabbar andra länder, dock såkan samma kris påverka olika länder olika mycket. En intressant frågeställning är vilka faktorersom påverkar fastighetspriserna under dessa kriser, samt hur och vad som gör attpriserna återhämtar sig efter en kris. Denna uppsats studerar fastighets- och finanskriser med fokuspå Sverige och Spanien.Sverige genomgick en stor kris på 90-talet där fastighetspriserna rasade. Under samma tidsperiodökade bestånd, samt priser av fastigheter i Spanien.

Myndigheterna info?rde revisorns anma?lningsplikt som en del av lo?sningen fo?r att beka?mpa ekonomisk brottslighet. Revisorn ska rapportera in brott som de ?kan missta?nka? till a?klagaren. De sto?rre byra?erna hanterade anma?lningsplikten genom att rekrytera experter.

Syftet med uppsatsen är att utreda hur RegionFastigheters organisationsförändring har påverkat deras verksamhet. Vi analyserar om uppkomna effekter stämmer överrens med dokumenterade teorier om outsourcing samt uppställda hypoteser. En jämförelse av driftentreprenaderna på sjukhusen i Hässleholm och Ängelholm har gjorts. Slutligen jämförs resultatet med Regionfastigheters uppställda mål avseende konkurrensutsättningen. I den specifika driftentreprenaden är det extra viktigt att inte en försämring av vare sig kvaliteten eller driftsäkerheten sker då det i förlängningen berör sjukvården. Undersökningen har utgått från följande områden och frågeställningar: 1. Medarbetare: Hur upplever medarbetarna den förändrade driftorganisationen? 2. Kunder: Hur upplever kunderna den förändrade driftorganisationen? 3. Verksamheten: Vilka effekter har omorganisationen på driftverksamheten? Hypoteser utifrån frågeområdena har ställts upp för att lättare skapa fokus i forskningsprocessen.

The objective of a site leasehold is to allow the lessee to occupy a specific plot of land. In return, the lessor imposes an annual ground rent. The ground rent ownership gives the lessor the possibility to capture the increasing in land value. As such, the rent is based on the value of the land multiplied with a percentage that reflects the yield of the land value. It is renegotiated every ten years.