When planning new wind farms, the cost for the internal electrical grid is estimated to account for 8-9 % of the total investment cost. On top of that, the cost for accumulated reduced income over several years (due to electrical losses), has to be added. The economic lifespan is relatively long (about 20 years) which means that an error in the loss calculation could lead to a bad decision basis. The accumulated reduced incomes due to electrical losses can be higher than the initial investment cost for the internal electrical grid.Today, Statkraft Sweden is using a template number when estimating the electrical losses in a wind farm. The actual losses are probably lower than the template number which could lead to an unnecessary high loss cost when planning a new wind farm.The aim of this M.Sc.

Vattenfall and Svenska Kraftnät perform start-up tests, where hydropower generators are used to power up the electrical grid in case of a blackout. To monitor the electrical grid, Phasor Measurement Units (PMU) are used. Each PMU is individually equipped with a GPS-receiver to precisely timestamp the data relative to the official time UTC. During the test, it is also of interest to timestamp the measurement signals from individual hydropower generators to later compare with PMU-data, and thus study the power grids impact on the generator. The aim is to work out an appropriate method to make these measurements and to build a data acquisition system, capable of timestamp data relative to UTC, from a generator in one of Vattenfalls hydroelectric power stations. The problem is that the generator is located in an underground station which hampers the reception of GPS-signals and wiring should be avoided if possible. Time synchronization has been solved by using Vattenfalls network, which is synchronized by the network protocol NTP.

Bolagsstyrningen har förändrats på grund av vissa negativa företagshändelser som inträffade under 2000-talet. Det har blivit ett större fokus på internkontroll och etik. Som ett led i detta har även betydelsen av internrevision ökat. För att öka effektiviteten och kvaliteten på revisionen måste en samverkan mellan interna och externa revisorer äga rum. Förhållandet mellan parterna är avgörande för att fastställa styrningen av företaget.

Syftet med uppsatsen är att analysera om det i samband med denavskaffande revisionsplikten skett förändringar i arbetssättet förbetydande intressenter samt undersöka hur synen på småaktiebolags trovärdighet efter reformen har förändrats.Metodik:I studien har ett kvalitativt tillvägagångsätt med en abduktiv ansatsanvänts. Insamling av data har skett genom semi-struktureradeintervjuer med respondenter från en arbetsgivarorganisation, trekreditgivare och två myndigheter.Resultat:De främsta slutsatser som dragits är att kreditgivares arbetssätt inteförändrats i den omfattning som förväntats. Myndigheternasarbetssätt har däremot påverkats i större grad, vilket förklaras medatt de arbetar mot intressenter på ett annorlunda sätt. Efterreformen är det inte trovärdigheten till bolag som förändrats, utantill de sammanställda räkenskaperna..

The BSC is widely used mangement tool that is turning the vision and strategy into operational goals. However, after analyzing the criticism received the BSC, it seems af its internal focus, rigidity, static-ism and mechanical mindset limits the company's ability to create a strategy that takes important external factros into account..

It is mandatory for the countries in the European Union with company audit, still the countries can separately choose to exclude smaller companies from this rule. Most companies in the EU use this exception, Sweden is one of the few countries that does not. The Swedish government has recently announced that an inquiry will be made to examine the effect of an abolishment of the statutory audit for smaller companies.This study examines in what extent car selling companies use revised material when they give costumers credit and the consequences of an abolishment of the statutory audit for these companies. The conclusion of the study is that car selling companies feel secure knowing that their costumers have been audited. Most companies interviewed, buy credit information from external sources.The persons interviewed have a hard time knowing the outcome of the abolishment of the statutory auditing.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

The EU has for a long time had a special relationship with its former colonies in Africa Caribbean and the Pacific, called the ACP?countries. This relationship is about to change radically with the new partnership agreement signed in June 2000 in Cotonou. This essay aims to study the EU ?ACP Partnership Agreement from the perspectives of two different theories: The liberalist, free-trade policy theory and the nationalist/regionalist, protectionist theory.

The project description is to draw an extension or annex to the existing Nationalmuseum building from 1866.The annex is designed to complement Nationalmusems activities and contain internal and public functions. Artentering the building must not be crossed by public visitors. Art and staff must be able to seamlessly move betweenthe extension and the main building. The new building includes a public study room for scholars working withthe collection of art on paper, workshops, conservation studios, art spaces and warehouses. Additionally, theannex is designed to host a large number of office spaces.With the renovation of Nationalmuseum they intend to open up the today built in south atrium.

AbstractObjective: The aim of this study was to investigate the statistical properties of a self-assessment instrument for depression, Känsloläge, with regard to validity, reliability and factor structure. Method: The data collection method used for the study was mail questionnaires. The sample consisted of patients who had received treatment for heart failure, arrhythmic disorders or coronary heart disease at a hospital in Uppsala, Sweden. The study population consisted of 53 patients. The self assessment form?s validity was analyzed by measuring the criterion validity.

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

Organisationer har olika strategier för särskiljning och konkurrenskraft där kultur, arv och tradition tillämpas på olika sätt för att profilera sig både mot kunder och medarbetare. Företag vilka bygger och anspelar på lokal tradition återfinns inom de flesta sektorer, dock har få studier gjorts på medarbetarens upplevelse av tradition inom en organisation. Kunskapsluckan i traditionens betydelse för medarbetare inom samtida organisationer är således av vikt att studera. Vi vill genom denna undersökning förstå hur medarbetaren upplever en eventuell anspelning på lokal tradition inom en organisation. Undersökningen av sambandet mellan lokal tradition och medarbetaren ska bidra till ökad insikt om huruvida lokal tradition har aktualitet och betydelse för en organisationsmedlem.

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

The long-term external financing of a corporation is satisfied through the bond market where issues of index-linked bonds, which are discussed in this thesis, is one alternative. (Finnerty&Emery 2001) An index- linked bond is a debt instrument where the investor is guaranteed the principal and premium amount in real terms. As the bonds cash flows are indexed to the inflation this implies that the issuer of an index-linked bond assumes an inflation risk. Purpose: The purpose of this thesis is to describe and examine corporate motives for choosing index-linked bonds as way of financing their business. Realization: Primary data was collected through interviews with corporate issuers of non-swapped index-linked bonds.