To be able to protect themselves from credit risk, the banks must constantly check the performance of  the companies they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of insolvency in time and the variables they are observing for doing that.In addition to financial reports which the company sends in to the bank at least once a year, also the relationship between them and information from different information  agencies are of great importance to track  signals of insolvency. Poor profitability is the primary cause of insolvency.

Aim: A business ratio is a measuring instrument that companies use in their financial report to show profit and progress. As it is today, there are no standards to follow that shows which business ratio to present in a companies annual report. Our aim with this report is to see if there are any trends in the use of business ratios by looking into how thirty growth companies are applying them.Method: To see what business ratios are used in practice, we have collected information from the thirty companies? annual reports. With help from the literature, we have created an understanding about the most frequently used business ratios.

Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

Energy efficiency is today more important than ever, mainly due to the high energy prices and the approaching climate changes. Heating of buildings is an essential area within energy efficiency. Many buildings are old and were built at a time when the energy prices were low and the term ?energy efficiency? was unheard of. By applying today?s broad range of energy saving actions on these old, and thereby often, heating ineffective buildings, this area has a large potential in reducing energy consumption and costs.Churches and chapels are generally old buildings with, in many cases, ineffective heating systems and therefore consume much more energy than needed.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

The development in electronics increases the demand for good design methods and design tools in the field of electrical engeneering. To improve their design methods Ericsson Microwave Systems AB is interested in using computer tools to create a link between the specification and the implementation of a digital system in a FPGA. Xilinx System Generator for DSP is a tool for implementing a model of a digital signalprocessing algorithm in a Xilinx FPGA. To evaluate Xilinx System Generator two testcases has been designed. The testcases are selected to represent the FPGA designs made at Ericsson Microwave Systems.

Den här rapporten behandlar frågeställningen om hur man kan anpassa systemutvecklingav ett informationssystem enligt livscykelmodellen till att inkludera användbarhetstester. Frågeställningen grundar sig i att god användbarhet inte är ett explicit uttryckt mål i Andersens beskrivning av livscykelmodellen. För att besvara frågeställningen har vi utvecklat och testat ett bokningssystem åt en mindre verksamhet. Utvecklingsarbetet har bedrivits enligt en egen anpassning av livscykelmodellen. Testerna har utförts enligt metoden cooperativ evaluation.

The Public Sector Scorecard (PSS) is a younger version of the balanced scorecard, created for public and nonprofit organizations. The latest model of PSS is divided into three main groups and seven perspectives, while the balanced scorecard consists of four perspectives. Organizations who use either PSS or the balanced scorecard are supposed to have a clear vision spread all over the unit. This study has sought differences between the two models of financial control in both theory and practice. The first part of the study is a theoretical comparison between the models? structures and terms used in them.

The climate issue is a significant question, and the problem is mainly caused by human activities. Everyone can help to counteract the enhanced Greenhouse effect by reducing the amounts of energy they use and by not consuming more products then they need.Schools are some of societies many consumers and therefore contribute to the Greenhouse effect. The School also has an important task; to teach and disseminate knowledge and information about the climate and the environment. According to the Swedish National Agency for Education, Skolverket, must all schools regularly consider the environment and sustainable development throughout the entire education process. Unfortunately, this is not the case for many schools in Sweden today.One of many tools that can be used to coordinate environmental work and initiatives, and also to make it more efficient, is environmental management systems.

Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

To be able to handle tomorrows need for limited energy consumption we need to reduce our use of energy. The building sector stands for around 40 % of all energy consumption in the society. The government has put up a goal to reduce the energy consumption in our buildings with 20 % by year 2020 and 50 % by year 2050 compared with year 1995. To be able to do reach that goal we need a more energy efficient building stock.The main part of the energy used in our buildings is used for space heating. By installing ventilation systems with heat recovery on the exhaust air it is possible to use the heat-energy in the exhaust air to warm up the incoming air.

This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively related to financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate.

This study was conducted in Kkingo district, west of Masaka, Uganda. It compared soil macrofauna abundance in non-agroforestry farms with that of agroforestry farms. The agroforestry farms had participated in the Vi Agroforestry´s program between 1995 and 2006, and continued on their own after 2006, when Vi Agroforestry left the area. The soil macrofauna is important for soil structure and processes that are contributing to soil organ-ic matter decomposition and nutrient mineralization. They are also predators of potential pests.

This candidate.?s work includes designing of a house with it.?s structural components andinstallations. The house had to be actual with Building Regulations (Boverkets Byggregler).Beside designing of all the crucial systems necessary for completing of claimed regulations evenan optional topic within building engineering had to be chosen.The task included designing of heating, ventilation, sanitation and electricity systems. Structuralengineering models has been made in compliance with Eurocodes. Materials for facades, floorsand roof were chosen and evaluated.As recessed portion of the work, evaluating of possibilities in designing of a glass roof waschosen.

Cattle production systems are changing to bigger intensified systems with larger numbers of animals per farm and more free range systems while at the same time employing fewer people. Aversive handling has been known to affect cattle production negatively for many years, but lately scientists have started to focus more on what positive effects gentle handling and positive human-cattle interactions may have on beef and dairy production. Fear can cause high stress in production animals and this can contribute to not only reduced production within beef and dairy cattle, but also increased risks for accidents and decreased animal welfare. Therefore, by reducing the fear cattle experience of humans, it could be possible to increase production, decrease accidents and increase the welfare of the animals. Reducing the animals fear and stress can be done by simple means, such as walking and talking calmly around the cattle, associating humans to positive feelings (such as feed) and stroking the cattle?s body regions associated with social grooming.