An important process for grid companies in order to reduce power losses in electricity distribution grids is to figure out where and how they appear. This report describes the factors that cause power losses in low voltage distribution grids and methods for how they could be measured and analyzed. Measurement data for consumed and injected energy were collected for twelve low voltage distribution grids owned by Gävle Energi AB in order to analyze the size of the power losses and how the measurement uncertainty affects the collected data. Then models of three of the grids were created in MATLAB in order to analyze the data and the power losses were calculated to be compared to the collected data. Curve fitting were also used as a method in order to analyze the power losses from collected data.The results show that the losses in the studied grids are low.

Background: Resources that are hard to put a value on and cannot be classified as assets in the balance sheet as well as the development towards the information society has led to an increasing need and use for voluntary information in the annual reports. The increase of voluntary information can foremost be seen in the field of human resources.Purpose: The purpose of this thesis is to describe the development of voluntary information about human resources in the annual report of a number of Swedish quoted companies. The purpose is also to see if there is a difference in the development between manufacturing companies and service companies.Method: Six manufacturing companies and six service companies were chosen from the Stockholm exchange A-list. Using both a qualitative and quantitative research method the annual reports of the chosencompanies were studied for the years 1995, 1997, 1999, 2001, and 2003. A model consisting of seven categories; health, diversity, recruitment, staff turnover and comfort, benefits and motivation, education and competence development, was developed to clarify were the development took place.Conclusions: After finishing the study one can tell that the amount of voluntary information about human resources in the annual report has increased even though the percentage share of the total annual report only has increased appreciably for manufacturing companies.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The purpose of this degree project is to give an overview of the planning system of four Swedish forest companies. The involved companies are ATA TIMBER, SYDVED, BERGS SKOG and VIDA SKOG. The study is based on information from a literature study and by interviews with personals from the four companies. Each company is described to get a better insight of the companies work and what potential they have. The description of the planning process comes after that. The companies are described separate from each other and will be compared later in this essay.

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

Celebrity endorsement has been a popular advertising strategy all over the world for the past few years. The purpose of this thesis was to find out why companies choose celebrity endorsement as advertising strategy and how the celebrity endorsement process appeared in companies. We choose to interview two companies in the retail business and the interviews were conducted with the marketing managers for each company. This study provided that companies utilize celebrity endorsement to increase their sales, and it is important that the whole company is in the celebrity endorsement process discussion before the company choose which celebrity they will work with. .

The purpose of this thesis was to illuminate how companies work with their brand identity and particularly how it is applied in their positioning. The empirical data has been collected through interviews with two companies in Sweden working with brand identity as a stated strategy. The study shows that companies discover, develop and build their brand identity based on their core identity and core values. The core value can be strengthened through customer satisfaction surveys. In order to develop the brand identity in companies, management has to be aware of their brand person- ality, as an essentiality for survival.

The use of bio energy in Sweden has increased during the last few years and with every passing year, bio energy produces 3-4 TWh´s more energy than the previous year. The increase in the use of bio energy makes it an interesting prospect for forest companies to produce bio energy from the forest. Sveaskog has a fairly extensive bio energy programme, mainly in southern and middle Sweden. Their activity regarding bio energy in northern Sweden has been very restrictive or even non-existent. Because of this, during the winter of 2003-2004, Sveaskog initiated a number of degree projects with the purpose of looking at the use of bio energy in northern Sweden.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

The workplace has a direct impact on the physical, psychological, economic and social well-being of the workers. A healthy workplace leads to increased health among the employees which also makes the employees more productive (Källestål, 2004). A poor working environment can have negative consequences for individuals, companies and society (SOU, 2009:47).This is a qualitative study that investigates companies? view of health promotion and how they practice health promotion in working life. Five private and five public companies, with representatives from the management were interviewed.

Background: Research about capital budgeting is under constant development. Several researchers developed the research about capital budgeting late in the 20th century. This development shows how companies' internal and external factors and other circumstances have an impact on companies? capital budgeting practice. It has also been shown that there are links between companies capital budgeting and their growth.

The globalization today has led to increased global competition. As companies seek out foreign markets in order to internationalize their operations, it is common that they encounter many cultural problems. Bribery and corruption is a common problem in international trade. Corruption is strongly linked to the national culture which means that corruption is accepted in differing degrees within different nations. This can be a problem when companies establish their operations in foreign markets.The purpose of this essay is to examine and analyze how companies act in a corrupt market without participating in corrupt activities.The authors have performed both a qualitative and a quantitative study.

Syftet med denna studie är att jämföra hur förekomsten av resultatmanipulering ser ut i företag med olika ägarstrukturer noterade på de svenska börslistorna under åren 2005-2008. Vi har valt att definiera tre grupper av företag: familjeägda företag, företag ägda av investmentbolag och övriga företag. För att identifiera skillnader i resultatmanipulering väljer vi att jämföra medelvärden på godtyckliga periodiseringar hos de olika företagsgrupperna genom ett oberoende t-test, sedan utförs regressioner för att försöka förklara potentiella skillnader. Studiens resultat visar i likhet med tidigare forskning att förekomsten av resultatmanipulering är lägre i familjeföretag i jämförelse med övriga företag. Vårt resultat tyder även på att det inte existerar någon signifikant skillnad mellan företag ägda av investmentbolag och övriga företag vad gäller förekomsten av resultatmanipulering..

The purpose of this study is to examine how textile companies are using "green arguments" in their marketing strategy and how these arguments affect the competitiveness on the market for each of the six companies.The survey that was conducted is based on qualitative interviews with managers responsible for environmental issues in the field of marketing. The purpose of the survey was to examine how companies are using ?green arguments" in order to create competitive advantages. We have chosen to limit the study to the textile industry with the study being carried out in six different companies. The two main theories that make up most of the theoretical framework are Porters five forces and the marketing mix.The survey showed that companies today are using green arguments in their marketing strategy to gain competitive advantages, but only to a certain extent.