This paper evaluates the prospects for utilizing aquaculture effluents as a nutrient source in organic hydroponic, as is the case in aquaponics. The development of organic hydroponics is dependent on replacing synthetic fertilizers with organically derived nutrients, such as those found in aquaculture effluents. Also, in hydroponic cultivation the establishment of a plant pathogen suppressive micro flora is part of the plant protection strategy. Therefore, both nutritional and microbial qualities of aquaculture water and organic hydroponic nutri-ent solution were analyzed and compared. Results showed both aquaculture water and or-ganic hydroponic solution to be deficient in a number of essential elements, although or-ganic hydroponic solution was closer to recommendations.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

Titel                                    Indirect economic impacts of a national environment certification as financial business strategyAuthors                              Ida Antonsson, Emma Hellberg and Linn RingströmAdvisor                              Arne SöderbomCourse                               Bachelor thesis ? business administrationSeminar date                     2013-05-27Purpose                              The main aim of this study is to describe and analyze how private corporations use national environment certifications as a business strategy to gain power and financial benefits. By studying already certified corporation in Sweden, this study aims to understand, explore and develop already existing theoretical theories and concepts concerning ?national environment certifications?.Background                      All corporations have an impact on the environment. Therefor many corporations use a variety of worldwide certifications to be able to prove to ?others? that the corporation meets national- and international set goals.

This study aims to scrutinize the four major banks in Sweden on how their profit havedeveloped over a time span of 15 years, whether stricter regulations have had anyimpact on financial key ratios and if there is any correlation between the banksprofitability and their risk taking. The period covered is the years 2000-2014. Thefigures are annually and the four major banks are; Handelsbanken, Nordea,Skandiviska Enskilda Banken (SEB) and Swedbank.The findings are that financial key ratios that include net income are pro-cycle whereSwedbank has the biggest volatility over the period and that the three other banks areless, but clear pro-cycle. There are also indications that stricter rules have madeimpact on the volatility of the profitability even though the period covered is notenough to ensure this claim. Nordea has had the lowest and most stable capital ratiothroughout the period and the other three banks lowered their debt-to-equity ratiosignificantly after the financial crisis in 2008.

AbstractThe assignment were assigned by Camatec Industriteknik AB. Camatec is a Karlstadlocated consulting company, they make everything from pilot studies to complete projects in mechanical design and calculation. They even have their own patented product, Camcoil. It is a winder for steel strips and is used for example with hardening of the steel strip. The assignment has been to solve the problems encountered by some customers within this product.

We performed our thesis at SCA Hygiene Products in Falkenberg. Our task has been to present a suggestion for a solution of the packing of giveaways that the company uses.In the current situation the work is performed manually, and the company wants to automate the process. In the following report, we present the different solutions that we have developed in our definite model. It includes a picking solution, a shaking table and trays. The product choices we have made are based on existing solutions.To help, we have used Fredy Olsson's books in principle and primary structure.

1st of may 2003, a new energy system based on electricity certificates, was initiated in Sweden. The purpose with this system, is to stimulate an enlargement of energy production from renewable sources. The electricity system, ist built on that the producers of energy from renewable sources confer a electricity certificate from the government for every produced MW energy from renewable sources. The electricity certificate is supposed to be turned over and with that generate reciepts to the producers. Furthermore there is an obligation for the energyusers und energysuppliers, that means that the users and the suppliers every year the 1st of april got to have electricity certificates in proportion to their energy consumption during previous year.

The aim of this paper was to examine how social workers' comprehension of the need of financial aid exists in, and is influated by, the organisation they work in. To investigate this, we asked ourself questions concerning how the social worker view the way that the finicial aid-system and work surrounding it is formed, whether the social worker's understanding of the need of financial aid co-exists with the percieved common understanding of the work place (do the understandings coincide, do the social worker adjust his or her understanding or is it possible to have a separate understanding), whether the social worker feel that he or she have discretion to influence the organisation and how possible conflicts between different views are handled. We felt that a qualitative method would best help us answer these questions. We therefore interviewed seven social workers working in the same organisation. We then looked at our material from an organisational theory perspective, focusing on the individual in the organisation.We found that the social workers were socialised into the organisation and adapted the norms and values that existed there.

This essay aims to analyse the Markets in Financial Instruments Directive, formally called MiFID, andwhether it improves the situation of the investor, the customer, on the market for securities. MiFID isa directive from the European Union and was implemented by the member states in 2007. Besideshaving the objective to harmonise the European financial market, the directive aims to increasecompetition and efficiency among the markets in the member states.After our initial reasearch in the area we choosed to do a textual analysis and divide the content ofMiFID into three main areas: trading venues, transparency and investor protection. These areas aresubsequently analysed in relation to the investor?s situation on the market for financial securities andthe overall question at issue is whether MiFID improves the situation of the investor.

Jönköping Energi AB (JEAB) is a local energy supplier for the county of Jönköping. JEAB also maintain the local Metropolitan Area Network (MAN). They have recently installed GPON in a portion of their network and have connected it to the MAN via an Extreme switch.However JEAB would prefer to use Cisco equipment instead of Extreme since the MAN comprises of Cisco hardware. They require a solution to connect GPON to the MAN with a recently purchased line card (Cisco 7600 ES20) which can be installed in a Cisco 6500 Catalyst switch. There is also a possible solution with an Alcatel-Lucent 7450 ESS-1 switch.

The graduation essay has been carried out in co-operation with Kalmar Industries in Lidhult, Sweden. The purpose of our essay was to develop a complete construction solution on a hoist that could lift a laying wheel, lift it up and then turn it 90 degrees. After that the wheel shall be placed in a special holder.The background of the essay is a record of reports of damage wheels when they been incorrect lifted with a forklift. The hoist shall be used together with the same forklifts that manage the wheels today. Together with our instructor at Kalmar Industries we developed a requirement specification and from that we got free hands.However this was not the main task from the beginning, then a simular hoist should be develop but used directly in the assembly workshop without using a forklift.We started to find principle solutions that later was evaluated against the requirement specification.

One of today problem at IVT industries would be assembly of insulation on water cisterns. The element of assembly insulation on the cistern gets too elevated; hence one has to climb onto the stand the cistern is assembly on. This will increase the risk of work related injuries when there is a risk of falling down. It?s also rather strenuous on shoulders due to work with your arms high above your head.

Purpose: The purpose of this thesis is to examine whether some periods of declines in Swedish real credit can be explained by a credit crunch. Is it further possible, with these results, to do any conclusions about the banks behaviour in the on going financial crisis that has shadowed the country since 2007/2008? Method: A credit crunch is here defined as a period of supply-side restrictions on loans which doesn?t reflect the ongoing interest rates. By estimating a supply and demand function with a disequilibrium model the excess demand- and supply for credit due to different periods can be calculated. Conclusion: A credit crunch has been present during a period after the banking crisis of early 1990?s.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The interest for venture capital within the financial sector in Sweden has, according to earlier studies, been seen as a growing occurrence. Especially for what is known as informal venture capital. In modern times, private investors who engage themselves in small, unlisted companies, providing informal venture capital are to be known as business angels. They close equity gaps on the financial market by contribute financial capital to start-ups and are therefore an important participant on today?s market.