The purpose of this report is to examine what will happen with the financial control of a company if changes from a family owned company to a public company listed on a stock market. The expectations were that the control would have a more short-term focus with more financial measures. The result shows that the changes were experienced as minor. The rate and the work in the finance department showed to be the major changes due to the change of owners..

Combustion of fossil fuels is today the dominating source of energy. During combustion,carbon dioxide is formed. The carbon dioxide accumulates in the atmosphere,which raises the global average temperature on earth through the so called greenhouseeffect. The only way to reduce the emissions of carbon dioxide from combustionin a coal fired power plant is through carbon capture and storage (CCS).Post-combustion capture is a technology to separate carbon dioxide from the uegas after the combustion for efficient transport and storage. The steady state operationof coal fired power plants with post combustion capture has already beenthoroughly investigated on a pilot scale, however much work remains to investigatethe plants dynamic operation.

A new type of forest tree seedling, called mini seedling, has been developed by the University of Dalarna in Garpenberg, Sweden. Compared to traditional containerized seedlings that are grown for 1 ? 2 years, mini seedlings are grown for only 10 weeks. The mini seedlings are small, easily planted, cost effective, and reduce the amount of chemicals used in the nursery. Research has shown that mini seedlings tend to have higher overall survival rates than traditional container seedlings.

This research aim was to examine the relationship between the choice of lunch dish, level of education, gender and age of the participants. The understanding of diet and it´s influence on health was also of interest to the research, as was cooking interest and travel habits. The goal was to demonstrate how these factors affect the adult individuals in their choice of lunch. A questionnaire was filled in by 99 guests in a chosen restaurant. The results show that many of these factors influence the choice of dish, especially those related to gender.

At the time of the study, there is no law to prevent an employer from doing criminal background checks. Employers for School and childcare have to do criminal background checks before hiring but the background checks have increased significantly in other industries as well. The aim of this thesis is to analyze and explain what interest employers may have in jobseekers history and how it can affect people?s privacy. To do this I have used right dogmatic approach combined with four interviews with different employers to get their perspective on the subject.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE13E, spring semester 2014Title: Capital budgeting in Municipal-real estate companies - A study of the law of public housing company impact on capital budgeting.Authors: Axel Erlandsson, Caroline Hellman and Niklas LundqvistTutor: Anders JerrelingBackground: Municipal owned real estate companies  has in the past been obliged to take responsibility for providing housing to Swedish municipal inhabitants. Municipal owned real estate company?s has in the past been prohibited to act in profit purpose. In January 2011 the previous law of public housing was replaced with the new law on public municipal housing companies. The municipality may not provide the municipal owned company with any financial advantages against a private owned real estate company.

Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.

The system tungsten-oxygen has potential of being suitable for decorative coatings since ceramic coatings are often hard and wear resistant, and since modulations in oxygen content or incorporation of small ions could give bright colours. The aim of this report was to investigate the relationship between process parameters and  the properties of the films, with the wear resistance being of special interest.Samples with tungsten to oxygen ratios in the range of 100:0 to 25:75 at% were made using reactive sputter deposition, either with constant gas flow, or gas flow controlled by optical emission of the plasma. The hysteresis of the system, which means that a certain gas flow will cause different pressure and/or target voltage depending on in what way the flow is reached, makes it interesting to control the process where the system makes the steep change from metallic tungsten to ceramic tungsten oxide. This is difficult and thus requires precise control equipment.The samples were analysed using X-ray diffraction, X-ray photoelectron spectroscopy and an empirical wear test suitable for small components like cell phone cover for example, in order to characterize the structure, composition and wear resistance of the coatings. The results could be divided into three groups: (I) tungsten-like, with very low oxygen content; (II) mixed phase and (III) tungsten oxide like, with oxygen content close to 75 at%.

Words like pirates and anti-pirates are becoming common features in the cultural political debate of today, and the file-sharing phenomenon has become a more and more delicate and disputed subject. The fact that people are organizing in networks to swap computerfiles with each other has, among other things, led film and music companies from all over the world to initiate a number of anti-piracy organizations, assigned to protect the right to culture and information. The industrial organization Antipiratbyrån (the Anti-pirate Bureau) and the network Piratbyrån (the Pirate Bureau) have on several occasions been used to represent the prevailing conflict in Sweden. The purpose of this study is to apply a sociological perspective to the collective act of file sharing. Additionally, the purpose is to argue that the activity can be understood as a social movement, although it is rarely referred to as such.

This Master´s thesis aims to aquire knowledge about volunteers attitude toward work. It emphasis is on the differences between volunteers and non volunteers. There are four research questions used in order to fulfill the aim in a scientific manner. The essay aims to get in depth knowledge regarding whether or not the respondents feel that they have gained advantages in work life due to the fact that they are involved in volunteer work. One of the pivotal questions is if there is a possibility to see a pattern that binds together the reasons for volunteer work and the attitude toward work.

To be competitive in the corporate climate of today it is important to have effective logistic activities. A common resource within the internal logistics is forklift trucks, which are used to lift and transport material. It becomes more and more important to decide whether to buy, lease or rent the forklifts to obtain an optimal economic situation. Many companies have issues with internal pricing. It is difficult to price products and services correctly. It is common to price the overall instead of what it really costs.The purpose of the thesis is to present a model for the acquisition of forklifts for internal logistic operations, regarding financing and internal pricing, to obtain economic effectiveness and an optimal forklift fleet size. The study focused on a specific research question, and for this purpose interviews with experts were held, observations were made and a literature study was done.

The purpose of this study has been to investigate the virtual world that people are part of on online dating sites. To do this we have investigated two different research questions, which are the following: What functions do the online dating sites provide? Why and how are the online dating sites being used by their members? In order to gather information about these matters, we have used a qualitative method consisting of participating observation, scrutinizing and single person interviews. Our results indicate that people have different goals with their usage of online dating sites; some are looking for love, a long-term relationship while others are looking for sexual contact. There are many different online dating sites to choose from depending on the users? objective.

Involuntary childlessness is a big problem around the world. One way to solve the problem is to receive oocytes or semen from a donor. In Sweden, semen donation has been regulated by law since 1985 and oocyte donation since 2003. The aim of this study was to investigate what motivations women and men in Sweden have to donate gametes, if they feel any ambivalence to donate, and to compare if there is any difference in motivation and ambivalence between women and men. Motivation was measured with eight statements based on previous results and clinical experience.

During the last decade a new technique in animal breeding has developed called genomic selection. It is based on estimations of the effect from genetic markers on traits that are calculated in a reference population. By genotyping individuals, genomic breeding values can then be estimated without phenotypic observations. The aim of this essay is to investigate the response of genomic selection on breeding schemes for dairy cattle. The accuracy of the genomic breeding values is affected by the proportion of observations included in the validation set and how often the equation for estimating breeding values is reevaluated.

The high feeding value of red clover makes it into an important species in Swedish agriculture. There are three different maturity types grown in Sweden, early, medium late and late. The time for heading, regrowth and winter hardiness is affected by the maturity type, but there can also be other factors that are affected by the maturity type, for instance fiber content. In a greenhouse experiment three red clover varieties of different maturity types were compared; early Titus, middle late SW Nancy and late SW Torun. The features compared were fiber content and differences in development rates.