This Master Thesis is a product development project that has been carried out incooperation with Metso Paper Sundsvall AB. The task has been to develop a holdingsolution that generates force between two rolls and to evaluate the new solution withrespect to functionality, manufacturing, structural stability, costs, assembly etc. Theroll holding solution is a system that is part of a rollpress. The rollpress is used towash and dewater pulp. The existing solution creates forces that have to be absorbedby the gable of the press.

Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

The aim of the present study was to investigate the effect of strategy for grouping calves into group pens with automatic milk-feeding systems on the calves' health and growth rate. The usefulness of changes in feeding behavior recorded by the computerized milk-feeder during periods of illness to identify calves with clinical diease was also studied. In the first experiment, 64 calves were moved in and out of group pens in a continuous way, while 46 calves were transferred into group pens until the the pen was considered "full". The calves in the latter groups were then held together until weaning. It was found that calves in the fixed groups grew approximately 100 g / day more compared to the calves in the dynamic groups. Signs of clinical respiratory disease were less frequent in this group, while the incidence of diarrhoea was slightly higher. In the second experiment health parameters, milk consumption and feeding behaviour was recorded daily for 46 calves.

Background: Charity and other non-profit organizations have traditionally not been subject to any particular regulation enforced by Swedish law. Recently though, accounting standards have been altered which, through the new "Bokföringslagen" as of first of January 2001, have affected accounting standards for non- profit organizations. One of the implications which the new"bokföringslagen"has for non-profit organizations in Sweden is the link which it establishes with other accounting regulations enforced by the "Årsredovisningslagen". This link will, in turn, determine which rules that apply for any particular organization. Purpose: The purpose of this thesis is to examine how accounting regulations are handled by Swedish non-profit organizations.

In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others.

Background and Problem: Human Resources are considered one of the most important assets when competing with other companies. There are a lot of studies made in general on the subject while studies considering a specific context are missing. To consider the context when adapting a HR-strategy is interesting as the structure of the organization and the environment affects both the organization and the individuals within it. To study how the controversial context affects an organization is particularly interesting as the context is subject for discussion in the society.Aim: The study's purpose is to investigate how Human Resources are handled in a controversial business and to identify success factors when adapting the strategy to the controversial context.Methodology: The study started out by collecting theories connected to the subject with Fombrun, Devanna & Tichys HR-cycle. Interview questions where made based on the theories and answered by three of the case company's employees, whom all are well familiar with the case company's HR-strategy.Conclusion: We have come to the conclusion that there are no remarkable differences when handling Human Resources in a controversial context then in earlier published theories.

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

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.

Vid en bedömning av ett kreditärende ser banken till projektets företagsekonomiska förutsättningar. För företag som har immateriella tillgångar som de viktigaste tillgångarna i sin redovisning kan det uppstå problem när de ansöker om kredit hos banker. Detta beror på att immateriella tillgångar inte fungerar på samma sätt som materiella och därigenom tillbringar vag säkerhet för en beviljad kredit.Syftet med denna uppsats är att söka finna vad det är som krävs för att ett tjänsteföretag ska få ett lån beviljat.Vi har hämtat relevanta böcker och artiklar genom litteratursökning i högskolebiblioteket i Eskilstuna och Västerås. Den hämtade teorin låg sedan till grund för den intervjumall som användes i vår empiriska undersökning. De vi intervjuade var en bank och fem tjänsteföretag.För att en bank ska välja att finansiera ett företags investeringar måste affären ge avkastning på den givna krediten.

With the political situation that prevails in the world, the need for contingency planning for the ecclesiastical heritage has become actualized with the aim of protecting the churches and their assets in war and armed conflicts. In accordance with Kulturmilj?lagen (SFS 1988:950) chapter 4 ? 15a, the Church of Sweden and its organizational parts are responsible for ensuring that contingency plans for the ecclesiastical heritage are established. In the legal statutes, it is not clear how this is to be carried out, who is responsible for all practical aspects or what is to be protected, something that creates gaps of knowledge regarding logistics, roles and selection. This means that there is currently a lack of principles and practice around the protection of the ecclesiastical cultural heritage, as contingency planning for cultural heritage is a fairly new phenomenon that has not been practiced in times of peace.

Marketing of education is a phenomenon which has been developed throughout the increasing competition within the educational sector. The focus of this paper is the marketing made by upper secondary schools (grade 10-12) in Stockholm. The competition in this area is increasing partly due to the growing number of private schools. However, this is a phenomenon seen only in larger cities with several schools available. There are over 170 upper secondary schools in Stockholm and the students freely can choose among these.

On Nasdaq OMX Nordic Stockholm there has been a large increase in issues of preferred stocks since the financial crisis 2008. Aiming to explain whether preferred stocks have most of their characteristics relating to debt or equity, we answer four sub questions. Do all preferred stocks share the same features, or do they differ from each other? Our population is similar in characteristics, except for the preferred stock of Swedbank which is convertible and deviates when it comes to participation in dividends - instead of convertible the others are limited and redeemable. Further, the second sub question treats preferred stock in relation to the common stock quantitatively, in market data.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

The world?s consumption is increasing at an accelerating rate and it´s produced and consumed more goods and services than ever before. A large part of people's consumption consists of clothing that is bought and discarded increasingly leading to a number of environmental problems such as global warming, pollution, loss of biodiversity and the depletion of natural assets. One way to save the earth's resources is to buy used clothing, so called second hand, instead of new ones. The store chain ?The Ants? (in Swedish ?Myrorna?) has specializing in second-hand goods and sells, among other things, clothes.

This essay describes my work as a director in a specialized orientation within psychodrama, surrealistic psychodrama. Using the language and performance techniques of theater and under the guidance of a director, psychodrama creates an improvised narrative or story. The essay describes several dramas I have directed, reflecting on my actions and choices as a director and group leader. I examine whether my working method has allowed me to be spontaneous and creative, which I believe the example of "The dangerous bear" demonstrates. The process enabled me to establish trust and receptivity so that a newly constituted group dared to investigate conflicts in symbolic ways associated with illness and death.