The number of silvicultural contractors has significantly increased in the last decades, and among its main clients are the forest companies. The purpose with this study was to describe the contractors that worked with planting in Norrbotten and Västerbotten in 2009 for Holmen Skog, Norra Skogsägarna, SCA Skog and Sveaskog and also examine if there was any correlation between the contractors? competence and the quality in the planting they achieved. A survey was made among 47 contractors with a questionnaire who performed planting for the forestry companies in 2009. 27 contractors answered the questionnaire and 4 representatives of these contracting companies took part in an extensive interview.

This thesis studies the way valuation of investment properties is conducted in accordance with IAS 40 and how reliable these valuations are. This has been conducted by studying ten Swedish real estate companies listed on the NASDAQ OMX, during the period 2005-2008. The study shows that all companies use valuation models to determine the fair value of investment properties. Two different types of models have been identified. Companies that use the cash flow model show inconsistencies in time horizon, and how they determine the horizon value.

An information system is something that evolves over time to enhance the company that is using it. The technology for building an information system is also evolving. New methods and new programming languages make system development easier. As new technology breaks ground and the demands of a company?s information system grow, the company will sooner or later get to a point where a change in the base of the system is necessary.

This essay has examined the effects that new issues had on the four Swedish football clubs that are organized as sport limited companies. The difference between a limited company and a sporting limited company is that the clubs always have majority ownership by the 51% rule. Previous research on sport limited companies and on new issues has been associated with the agent theory and the pecking order theory in order to explain the effects.The thesis is a qualitative study with an inductive approach, where the interviews have been selected as the method of collecting data. Through the years the clubs have performed new issues several times. The study says that the clubs perform a new issue for two reasons, either for investment purposes or because they have a poor economy and must collect liquid assets.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

During the last ten- fifteen years the Eurasian lynx (Lynx lynx) population in southern Sweden has increased considerably. This area has a high density of both people and roads and have a higher roe deer (main prey of lynx) density than the rest of the country. Movement patterns such as how long animals utilize their kills and how far they travel from their kills between revisits is unknown for lynx in southern Sweden. The aim of this study was to examine how different factors affected the time lynx used their kills and the distances they travelled from the kill between revisits. The data was prepared and calculated using ArcGIS and the study is based on 98 ungulate kills and 12 lynx individuals.

In today's Sweden there are approximately 23 000 combination companies, and most of them have a connection with the agricultural sector. The most common type of additional operation is some form of contracting.The aim for this degree project is to answer the following question: which problems and key factors exists within combination operations? The main topic will be within coordination and management questions within agricultural companies with an additional operation.Litterateur written earlier within this subject will be used in this thesis. Mainly litterateur which contains information about combination companies and diversification of some sort. There are also other theories used in this thesis such as; resource based theory and decision making theory in order to understand the problems and key factors within combination companies.In order to investigate the aim of this thesis we have chosen to perform two qualitative interviews with the managers of two different combination companies.

Background: Investors use companies? credit ratings as a base in their buy and sell decisions. Companies? credit ratings are also used as indicators of safety in the legislation. This means that credit rating agencies have an important role in the society because they communicate the company?s credit rating to investors and other actors in the society.

This essay examines how the critical reception of French nouveaux réaliste-artist Raymond Hains 1961 exhibition La France déchirée has been articulated at two historically separate occasions.In her 2010 book Nouveau Réalisme, 1960?s France and the Neo-avant-garde, art historian Jill Carrick examines the fundamental impact the founder of nouveau réalisme ? French art critic and theorist Pierre Restany ? has had on the movement?s historical reception. According to Carrick Restanys writing established an interpretive framework that remained more or less intact for several decades. In addition to a closer analysis of the movement?s critical reception during the 1960s?, Carrick provides a set of new, alternative readings of a number of nouveaux réaliste artworks, which all originates from a position outside of Restanys interpretive framework.

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

The environmental work of companies has become an incredibly important factor in achieving reduced levels of environmental pollution. For companies the work on environmental issues began in the 1980s. During this time companies also began to show interest for the personnel, an interest that was shown in the form of attempts to disclose personnel information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees.The purpose of this paper is to examine how well companies with a notification or a permit today account for environmental- and personnel information in their director?s report.

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

This project has been created with the assistance of Fredells. Fredells is a Stockholm based company with a focus on the retail of building products. Fredells also produces prefab- or prefabricated products which are either completely or partially ready for assembly the moment they arrive to the building site. These prefab-products are primarily delivered to customers within the Stockholm region. The building industry is a conservative market where the incentive to changes has been relatively low compared to other industries.

Borglund et al. (2012) argues that today it is becoming increasingly important for companies to work with CSR because stakeholders are more engaged in issues related to social responsibility and the environment. However, much research shows that it does not play a major role how companies work with CSR issues if the information does not reach the final consumer. The focus of this paper is therefore to examine how some of the major clothing companies communicate about their work with CSR issues and if consumers believe that they have the information needed to make an informed purchasing decision that support sustainable development in the garment industry. Our study has among other things found evidence that companies doesn?t reach out with information about their work with CSR.

Education in Swedish sport is mainly based on traditional learning that requires a lot of time and effort, which could be a barrier for trainers since they report a lack of time as a consequence of their commitment as a leader. The Swedish sports movement has noticed some trends that could be seen as influential on the future directions of sport. One of these trends is a changing way of communication where people today communicate to a greater extent with the use of digital technology. The Swedish sports movement has to relate to this and follow the evolution. The use of e-learning has increased in higher education and organizations over the past decades.