During the period 2009-2013, investments in the Swedish national grid increase by a factor of ten compared to previous years. In order to fulfil their mission to manage the national grid in a safe, efficient and environmentally sound way, Svenska Kraftnät (Swedish National Grid) needs to take all these perspectives into account while planning new investments. To compare and relate perspectives of technology, economy and environment the same yard stick must be used. That yard stick is commonly money. A problem arises however as environmental issues are difficult to price.The purpose of this master?s degree project was to develop a tool for evaluation of environmental impact related to investments in the Swedish national grid.

Aim and questionsThe purpose for this study was to investigate how marks and mark settings are formed in physical training at some compulsory schools. We also wanted to see how the criteria for marks are formed. These were the main questions during this study.? How do the students find the evaluation and the making in physical training?? Are there differences between different student groups when it comes to their experience around estimation and marking in physical training? (gender, marks, schools etc.)? How do the teachers motivate their marking in physical training?? Are there any differences between the criteria for marking between different schools?MethodThe study was carried out during the spring 2005 at eight schools in a municipality in the middle of Sweden. The study involved 339 students opinion polls and 12 teacher opinion polls.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

Title: CSR and profitability in three dimensions ? practical examples, Economic Value Added and previous researchAuthors: Linda-Marie Emilsson & Martina Classon Subject: Business AdministrationDate: 2011-05-26Mentor: Krister BredmarProblem description: Scientists have for a very long time disagreed about whether or not companies should work with Corporate Social Responsibility (CSR) and if there is any correlation between CSR and profitability. There are mainly three different views according the correlation: CSR have a neutral impact on financial performance, CSR have a positive impact on profitability and CSR have a negative impact on profitability. One of the reasons behind the disagreement is the complexity measuring CSR. Scientist claims that EVA is a measure that can be used to measure the correlation between CSR and profitability.        Purpose: The intention with our essay is to find out if there is any correlation between CSR and profitability.

Title: The life is too soft to accord in to tariffs: an essay about youth and families with children who are recipients of economic support, their experience of their financial situation and the reception towards the social welfare.Author: Ana Becovic & Kerstin Olsson         Supervisor: Erik WesserInstitution: Humanvetenskapliga institutionen, Högskolan i KalmarType of Essay: Degree project, 15 ECTS                     Date: December 2008The aim for our study has been to examine how youth and families who are recipients of economic support on long term basis experience their contact with social welfare. The starting point for the question at issue has been the client's experience of their financial situation the reception and expectations towards the social welfare.In our B-level study we carried out qualitative interviews with social welfare officers to find out how they applied the "child perspective" in granting financial support and to what extent they felt that they succeeded in meeting the need of the client. The conclusion was that there is still room for improvement in this field and particularly a wish to focus more on the child's situation and development. The officers told us that they tried to pay closer attention to the child's situation through asking about the children and by visiting the families at home.They expressed awareness of the importance to a child's well being the financial situation of their family. They also expressed the need for the child to be able to take part in leisure time activities and having an active social life.In this study our research method is based on qualitative interviews.

AbstractObjectivePatients with Parkinson?s disease often have symptoms of dysphagia. These swallowingproblems have consequences for quality of life as well for the physical wellbeing of thepatients. AimThe aim of this study was to describe and correlate Swallowing Quality of Life (SWAL-QOL)scores, self-assessment of swallowing function using a visual analogue scale and the resultsfrom a fiber endoscopic evaluation of swallowing function in patients who had been selectedfor Deep Brain Stimulation in caudal zona incerta. A secondary aim was to correlate diseaseduration with results from SWAL-QOL and the fiber endoscopic evaluation of swallowingfunction.MethodTen male Parkinson?s patients (age 45-69 yrs, median 61.5 yrs) who were selected for DeepBrain Stimulation completing the Swallowing Quality of life form, as well as rating theirswallowing function using a visual analogue scale and undergoing a fiber endoscopicevaluation of their swallowing function.    ResultsThe median total SWAL-QOL score was 94% while the mean was 91%.

2009 beslutade det europeiska fotbollsförbundet UEFA att införa regelverket Financial Fair Play Regulations, för att förbättra fotbollens ekonomiska hälsa. Detta som en följd av en allt mer ansvarslös och irrationell pengahantering bland europeiska fotbollsklubbar, med stora underskott och försenade betalningar som konsekvens. Ett avsnitt i regelverket berör de så kallade ?break-even?-kraven, som sätter begränsningar för hur stora underskott klubbar får visa upp. I vår uppsats har syftet varit att utreda huruvida ?break-even?-kraven är att anse som förenliga med EU-rättsliga konkurrensregler, specifikt art. 101.1 FEUF.

Audiological rehabilitation is a complex process and can involve medical, educational, psychological, social and technical proceedings. The audiologist's part in this process is essential. The purpose of the study was twofold: to describe the audiologist's working process and to explore patient records written by audiologists according to structure, content and comprehensiveness. Method. Out of rules and regulations, code of ethics and literature concerning audiological rehabilitation from the audiologist's point of view, a model for the audiologist's working process was developed.

This thesis studies whether private equity owned firms within the Swedish welfare sector distinguish themselves in terms of tax planning and short-termism from a control group consisting of other privately owned welfare firms. For the first time, the comparison is made on the entire welfare sector, between 14 matched pairs within education, health care and elderly care. We use financial metrics associated with tax planning and short-termism in sign tests to examine whether the private equity owned firms differ from our control group. The financial metrics tested are actual and paid tax rates, level of interest, book-tax gap, investments, personnel expenses per employee, and cash earnings. We find that the private equity owned firms in terms of tax planning only differ in the level of interest, while no notable differences are found in terms of short-termism..

Background: The debate about environment, labor conditions and aid to developing countries has the last years been a much discussed subject The pressure on the companies to live up to their responsibility is beginning to be noticed in the market.Purpose: To find out if a retail company investing in Corporate Social Responsibility thereby direct can effect it?s stock value. Using interviews to investigate if and how stock analysts and corporate finance professionals valuate a company?s CSR initiatives.Theoretical perspective: The description of CSR is leading to the main theory, The Brand Value Change, and the Market Hypothesis. Additionally a theory of the Consumer Buying Process and CAPM-model about financial risks is presented.Method: An event study of 30 companies to investigate if there is any change in their stock values and interviews with three professionals from the financial sector to find out about their attitude to CSR.

This study looks into the possibility, and profitability, of expanding a pilot project that has been put into action at GGP Sweden AB in Tranås, a manufacturing company that produces front mowers. The pilot project is meant to give GGP Sweden AB a more precise control of the flow of goods from their suppliers, and its essence has proven to be quite similar to the Japanese Just-in-Time philosophy.The study has been divided into four separate areas; mapping, supplier selection, supplier evaluation and cost analysis. These areas represent a holistic perspective on the expansion of the pilot project and cover topics varying from methods of finding suitable JIT-suppliers, constructing Key Performance Indicators (KPI) to reviewing costs and assessing profitabilities.In this report, the reader will initially take part in the works of mapping GGP?s manufacturing unit, pilot project and supplier base, which results in a list containing the most suitable suppliers for a Just-in-Time based collaboration. Afterwards, the reader will be led into the area of supplier evaluation, where five KPI?s are created with the purpose of ensuring that GGP will be able to evaluate their suppliers and pilot project in an effective way.

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

Investor Relations is a function used by companies to compete for capital by creating relations with investors. It is a young function, earlier practiced by the same people who had responsible for exercising the Public Relations.Investor Relations has evolved a great deal lately but there are still no concrete theories behind the function. The aim though is clear and there are literature explaining how to practice the different parts. The most research within Investor Relations uses the theory of Relationship Marketing. Lately the two authors Hägg and Preiholt have started to examine what they call Financial Marketing since Investor Relations is about relations between actors on financial markets primarily.In this paper, we examine the aspect of information in Investor Relations.

This bachelor thesis is a study and an evaluation of the planning and implementation of the targeted marketing campaign "Småbarnsföräldern" at a public library. The analysis is based on the following questions:? What goals does the library have with the marketing campaign "Småbarnsföräldern"?? How has the library chosen to plan and implement the marketing campaign "Småbarnsföräldern" and what role have the users had in this process?? What is the internal result of the library?s marketing campaign ? how did the staff experience the marketing campaign "Småbarnsföräldern"?? What is the external result ? how did the target group, the parents of young children, experience the marketing campaign "Småbarnsföräldern"?The method is based on a case study of a single library with a series of interviews and document analysis. The study reveals that it´s difficult to plan a marketing campaign against a target group. The target group, the parents of young children, didn?t observe the marketing campaign, two informants had noticed the poster but didn?t pay much attention to it.

Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.