Investment aid is a part of the Rural Area Programme, which contains support to Swedish agriculture and the countryside. There is a new programme every seventh year and SLU (Swedish University of Agriculture) has the mission to perform the evaluation of the previous programme, which lasted between 2000 -2006. The investment aid's aim is to support investments that, among other things, support the adaptation or conversion to more environmentally friendly production methods, improves the product quality, develops new or complementing activities, and improves the environment and the animal- and working environment. The question is if it's only money that matters for these kinds of investments to be done and what has happened with the money that was paid? This thesis investigates how the investment aid has affected the receivers.

I conducted this examinasions work because I want to find out how loan to farmes are working and more specific towards younger farmers. What you have to think about before you go to the bank and what the banks are thinking about lending money to farmers. This work is based on an investment plan propasal for 20 000 laying hens on a farm in the Kalmar area. The investment plan propasals have two diffrent alternetives, one farm on 25 hectares and one on 50 hectares. I have chosen this becouse I wanted to study how the diffrent sizes of farms are changing the banks thoughts about lending money. These investment plan propasals have included four banks with questionnaire and deep interview.

The aim of this investigation is to explain present and historical differences in the Swedish and Danish unemployment rates between 1976 and 2005 with a broad framework, making use of neoclassical and post-keynesian economic theory. The influence of the rate of investment to GDP, and various institutional factors are assessed in quantitative analysis. It is suggested that the crude answer of the question asked in the title, ?What is it that Denmark does that Sweden does not??, is that Denmark invests. This investigation suggests accordingly that the main reason of the relative labour market success during the 90?s in Denmark was a rising, and rapidly recovering, rate of investment to GDP, and perhaps not primarily its flexible labour market institutions.

Forest as an investment alternative has become more and more popular over the last few years. Between the years 2004 and 2007 increased the price level on forest land with 70 percent in Jämtland. In this thesis a comparison has been conducted between forest in Jämtland and an investment in the stock market. The risk in the two investment alternatives has been included in the comparison. The thesis includes two different studies between the two alternatives.

According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

Intention: The purpose of this thesis is to see if an active investment decision in the Swedish Premium Pension System would result in a higher return than a non-active investment decision. A non-active investment decision is equivalent to leaving the money in AP7 Premium Savings Fund.Method: This thesis is a statistical analysis and has a descriptive character in which the calculations are based on secondary data, thus the thesis has a quantitative character. Furthermore three active portfolios in different risk categories have been chosen. These portfolios are compared with the AP7 Premium Savings Fund?s returns.

The main goal with this thesis report was to come up with ideas of how to make the use of energy more effective and thus save money for the company.First a survey was made to find out where and how the energy consumers were divided within the company. The results were then used in calculations to find out how much money that could be saved and how long it would take to get back the investments.There is a big potential in saving money by recovering heat from the UV-lamps with a heat exchanger. It would also even out the pressure in the factory which is a source to heat loss and a cause for discomfort amongst the employees. It?s possible to save 105 000 kr in a year and the money needed for the investments is 600 000 kr.By using the recovery air more effectively the company could save up to 250 000 kr a year in lowered heat purchases, but this would require the use of automatic dampers.If you reschedule the running times for the wood chipper and invest in some kind of load management, for example Sydkraft?s ?Energidirigent? you can save at least 42 000 kr.

Gestaltningsförslag till nybyggd villa i Kivik med hänsyn till i huvudsak ståndorten. Tomtens öppna läge göra att den är utsatt för stark vind och marken består till större delen av sand, vilket ställer ett högre krav på det valda växtmaterialet. Omgivningen består av hästhagar, ett villaområde från 70/80-talet och ett ljust och öppet läge med naturen som bakgrund, vilket har en stor påverkan på trädgårdens design. Huset har en modern arkitektur och skiljer sig från den övriga bebyggelsen och utmaningen har varit att integrera detta till den övriga omgivningen med hänsyn till den speciella ståndort som finns på platsen.

PR appears to be an indistinct division and a complicated resource for companies to value. The current circumstances are negative to the credibility and reliability of PR. This study emphasizes how an application of return on investment contributes to a more strategic use of PR and increases the status and credibility for the division.We experience that measuring the economic value of PR is of great importance and of current interest with few prior studies made. The purpose of this study is to find out how a PR-agency and one of its clients relates to and works with evaluation of PR-activities and to which extent the economic contribution of the activity is measured.The foundation which the theoretical reference grounds on is theories of Delusions of PR and the use of benefit-cost analyzes, Stages and Levels for Evaluating Public Relations Programs, Marketing Return on Investment and PR Return on Investment. The theoretical reference serves as a base during the analyze of the study.The conclusion, based on the empirical body of information, is that an application of return on investment could contribute with a higher status and credibility for the PR-division.

The translation of financial records of foreign subsidiaries gives rise to currency translation adjustments that affect total group equity. If unwanted, fluctuations in translation adjustments can be avoided using net investment hedges. This study aims to find the extent of net investment hedging in Sweden today and in a short historical perspective, and find explanations to varying levels of hedging and firms' decisions to hedge. Based on annual reports, we determine Swedish firms' net investment hedging policies and their level of hedging. The 32 largest companies listed on the Stockholm stock exchange in the years 1993, 2004, 2006, and 2009 are studied.

Purpose: The purpose of this study is to examine how venture capitalists implement ESG issues internally, as well as before the investment decision and during the investment period.Theoretical framework: The theoretical framework consists of previous studies that identify different driving forces behind the work of the ESG and present a number of different strategies for implementing ESG issues in the investment process.Method: This study aims at providing an understanding of a phenomenon which implies an inductive approach. This thesis applies a qualitative method of data collection in the form of semi-structured interviews. The sample in this study consists of venture capital companies that were members of the SVCA (Swedish Venture Capital Association) during the time of the survey, 2015.Result: The empirical findings in this thesis consist of a presentation of the data that was generated from eleven interviews conducted with eleven different investors in the venture capital sector.Conclusion: This study indicates a lack of written policies regarding internal work with ESG-issues which were offset by the application of the "unwritten" policies. Implementation of ESG-issues during the pre-investment phase was dominated by an avoidance of investments in sectors which lead to a negative impact on society. During the post-investment phase ESG-issues was integrated by monitoring the portfolio companies' operations.

Purpose:The background to this study is an upcoming sale of a property. Owner of the property is currently city of Gävle and tenant is Jan Ekroth who runs the hostel Gamla Gefle in the buildings belonging to the property. The purpose of this study is to investigate whether Gamla Gefle AB has the financial ability to acquire the property and if it can be defended in a commercial plane.Method:In this study a qualitative method has been used, in which empirical data has been gathered from interviews and financial data taken from annual reports. These empirical data have been put against our theoretical framework and led to our analysis. In the analysis, cash flows and discounted future values have been calculated to determine the outcome of the investment.Results & conclusion:The study reaches the conclusion that the hostel Gamla Gefle should complete its acquisition of the property, in spite of an decrease of the annual cash flow.

The aim of this thesis is to create an understanding of the incentives for forest companies to invest in reducing carbon dioxide emissions from deforestation and forest degradation, which is termed REDD. The Brazilian Amazonas was chosen as the base for the investment case. Brazil has the largest area of rainforest in the world, and also the biggest problem with deforestation. The Amazon region of Brazil comprises rainforest which is largely intact and unexploited. Accordingly, there is significant potential scope for prospective investments in a REDD-project, and so have a noteworthy impact in preventing deforestation.The research approach used the United Nation?s Clean Development Mechanism concept was used as a framework for ascertaining the investment costs in potential REDD-projects.

In Sweden there is a large interest in renewable energy but the market for solar power is still small compared to other countries such as Germany. Here many farmers produce their own electricity. The Federation of Swedish farmers have acknowledged the potential for Swedish farmer to produce electricity and there is an interest among the farmers. The agricultural branches in Sweden most suitable for solar power are pig production and poultry due to the even electricity need throughout a year. Swedish pig farmers are going through a period of unsteady profitability which makes it interesting to see whether producing their own electricity can affect the economic situation.

In Sweden the real estate sector accounts for 33 % of energy consumption and just below 10 % of the emission of carbon dioxide. As a consequence of the external pressure from climate change it?s in everybody?s interest to reduce the energy consumption and thus reduce the emission of carbon dioxide. An additional incentive to reduce the energy consumption is the substantial increase of the energy price since the deregulation of the electricity market in 1996.In this study the techniques that exist to build multi-storey residential buildings with high energy performance will be investigated. Further the study intends to investigate the optimal energy performance from a real estate economic perspective.In order to investigate the optimal energy performance a model has been created with the parameters investment cost, rental revenues, operation and maintenance cost, discount rate and investment horizon.The result shows a relationship between a high investment cost and a high energy performance for newly constructed multi-storey residential buildings.