The purpose of our essay is to study the institutional-, demographic and accounting theoretical factors that influence an organisations actuarial commitment.The research was performed through a web based survey, with complimentary telephone interviews, directed to companies listed on Stockholm Stock Exchange A- and O-list on the 30 of November, 2003.Our data was analysed with a Median test, Kolomogorov-Smirnov test, T-test and a Mann-Whitney test. The purpose of the Mann-Whitney test was the low number of respondents that took part in the research. The Kolomogorov-Smirnov test was done to determine whether the population variances was equal or not. The data showed that organisations with a majority of female employees assume a lower salary increase, and a higher average age than other companies with a male majority. Only 2 of 11 hypothesis can be accepted as temporary truths but several other visible relations are indicated in our research, but can not be statistically proved.We think that the major problem with our is the time it was performed.

Background: Because of the high unhealthy rates among women in the com-mune a project to reduce it have begun. For this reason we have been given the mission from the commune of Sotenäs to study the character of these women's health. Objective: To study the health among permanent employed women in the commune of Sotenäs. Method: Quantitative method. The data have been collected through question-naire survey.

Water is our most important provision and its quality is above all dependent on the geological conditions in the area from where it is extracted. Due to geological properties there are certain areas with an elevated risk of high uranium levels in the ground water, which in turn constitutes a risk for human health. Consumption of water that contains a high concentration of uranium implies a health risk due to the chemical characteristics of uranium. Livsmedelsverket (The National Food Administration) and Socialstyrelsen (The National Board of Health and Welfare) therefore recommend that precautionary measures should be taken when the uranium concentration in ground water exceeds 15 micrograms per litre. In particular, drinking water collected from wells in areas with uranium-rich bedrock may have a harmfully high level of uranium. One of the wells of the Ärla water purification plant, located near Eskilstuna, Sweden, contains water that exceeds the guideline of 15 micrograms per litre. One interesting technique for removing uranium from drinking water is adsorption to reactive filter materials.

Corporate Social Responsibility has been defined as the responsibility towards stakeholders and the society in whole and the expression was founded in the 1950´s. Reporting in corporate social responsibility has been termed corporate social disclosure and has been divided into three areas: environment, ethics and human resources. The aim of this study is to explain variations in corporate social disclosure and the different media used by corporations to communicate these disclosures. A survey was conducted, which included all Swedish corporations listed on the Stockholm Stock Exchange, and all public-owned corporations. The results show that corporate characteristics such as size, industry and profitability can explain some of the variation in social disclosures and also have an effect on the extent and variation of the media used.

Many pedigree dogs are suffering from inherited diseases or personality disorders caused by selective breeding. The Swedish lapphund is a breed that has been suffering from some loss of genetic variation due to the heavy use of only a few males. Concerns have arisen and crossbreeding has been discussed as a way to manage gene loss. Four breeds has been taken into consideration for this purpose; schipperke, finish lapphund, Norwegian buhund and Norwegian elkhound, black. These breeds has been tested theoretical by a comparison of mentality and health.

The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.

Total protection is often the option chosen when protecting forests with high environmental values. An alternative to total protection is application of management regimes that do not interrupt continuity of tree cover. This study focuses mainly on continuous cover forestry (CCF) in forest stands already protected. All objects are situated in the county of Jämtland in northwest Sweden. The purpose of the study was to attain a greater knowledge about CCF practices.

During recent years, financial innovation has given rise to numerous structured investment opportunities aimed towards the general public. These have enabled private investors to engage in high-risk investments offering as much as 400 per cent leverage while oftentimes not fully having grasped the risk involved. The issuers of these securities have been criticized for using advertising of a too aggressive and misleading nature.By presenting 819 potential investors with two different investment opportunities yielding the same return over a six day period, we have aimed to assess whether the inclination of being affected by judegmental heuristics varies with factors such as knowledge, overall attitude towards the asset class, risk appetite and experience from previous investments.We have observed that investors' perception of the attractiveness of an investment can be distorted by altering the information presented to the investor. However, our findings show that this tendency decreases with an increased level of knowledge, experience and risk appetite..

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

New laws and recommendations within corporate governance during the last years have affected the way board of directors work. The board is said to have and fulfill three roles: a control role, a service role and a strategy role. These roles could be understood by three theoretical theories: the agency theory, the resource dependence theory and the stewardship theory. The purpose of this study is to investigate whether, and if so how, the board work differs between two small firms based on these roles, given that one of the firms is a publicly listed firm and the other is a privately owned firm. Using a qualitative case study as research method we find that the board work differs between the two companies when it comes to these roles.

Background:In Sweden and Northern Europe, cardiovascular disease mortality rates are high. The clinical picture in the Western world is dominated by lifestyle diseases in which individual behavior and attitudes have a significant impact on the health effect. In the society cardiovascular disease is seen as an illness factor and contribution to disability. Conditions for a good life are not only good health also factors such as intimate relationships and meaningful work which affect the person's quality of life.Aim:Lifestyle changes and quality of life for patients, regarding cardiovascular disease.Method:A literature review was made. Eight articles, quantitative and qualitative were analyzed.

The aim of this study is to review the commercial quail production for eggs and meat in the world. Another aim is to review the potential for increased production. Globally the quail production is very small, except in China where it is the second largest poultry industry. The production globally is small despite the quail's rapid growth, early sexual maturity and its high feed efficiency. The quail is also used as a laboratory animal and can be reared to be released in hunting areas.

Studiens syfte är att studera utbytesstudenters rumsliga relation till fem utvalda besöksattraktioner med tyngdvikt på vad för sorts tankar, känslor, värderingar och mening som dessa genererar. Vi har genomfört sex stycken kvalitativa enskilda intervjuer samt en fokusgruppintervju med utbytesstudenter, där fotografier på fem uppvisade besöksattraktioner i Stockholm har presenteras. Dessa besöksattraktioner var Stadshuset, Ericsson Globe/Skyview, Kungliga Slottet, Vasamuseet samt Gröna Lund. Våra underliggande frågeställningar har behandlat besöksattraktionernas fysiska utformning, vad dessa representerar samt vad utbytesstudenterna finner om dess geografiska placering i förhållande till hur staden är utformad. Den teoretiska genomgången behandlar platsens och rummets dimensioner samt semiotik.

Today, there are a number of different models and methods used to estimate the equity value of a company. A common tool for valuating stock prices is the usage of different multiples. This is a method used to determine the value of a company, by examining and comparing the financial ratios of relevant peer groups. The disadvantage with this method is that it does not take all the important aspects, such as risk, investments and capital structure, into consideration. However, this study investigates if the key value, called discounted cash flow (DCF), can be integrated with the valuation of the multiples.

The aim of this Master?s thesis is to study the information needs of the homeless. The main focus is to investigate what kind of information needs that are to be found among the homeless and also how information is exchanged and shared by the group. Another aspect of our study includes the sources that are used to fulfil these information needs. The homeless use of the library, as one of these sources, is also examined.