Purpose:Our purpose with this essay was to see how a health promotion initiative could be profitability and how human resource cost accounting could be used for decision making. Does it cost more than it taste? Method:We have been using qualitative interviews with politicians, human health developerand accountants in a municipality. We have also collected data from a university lecturer which shows numbers from the health promotion initiative and how it is been affecting the involved staff. Result:The result show us that the politicians, human health developer and accountants all want to introduce physical exercising at work.

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

This thesis focuses on the problems involving immigrants and their voting behaviour in Sweden. We presuppose that immigrants vote in a far less extent than Swedish citizen according to general statistics. We try to explain and give solutions to this problem. To our help we use both integration theory focusing on multiculturalism and electoral participation theories.Starting off in these two theories, we have further analyzed a number of policies issued to solve the participation dilemma. The policies were issued in order to elevate the socio-economic standards, inform citizens and close the distance between voters and politicians.Our results show that what work best is long term ventures aiming at integrating immigrants to the Swedish society.

Work Environment problems on construction work sites are very extensive and discussed. The construction industry is one of the most dangerous industries in Sweden. The construction industry occupies about 290 000 employment (2009), and the investment was 250 billion SEK. This report will investigate the issues of the work environment and offer advice on how these can be measured and imporved. The study includes review and analyses of occupational injury statistics, interviews, inspections and audit and review of the literature.

The Swedish building stock accounts for nearly 40 percent of the total energyconsumption in the country. Properties built today are likely to last for 100 years orlonger. This places high demands on long-term and smart energy solutions that willkeep the future Swedish building stock energy consumption at low levels. This thesishas focused on examining how the energy performance of buildings is affected bydifferent choices of window types in different cardinal directions. The objective wasto obtain a basis for recommendations on how window properties can be optimizedfor different types of buildings and orientations.

This study test the short-termism of companies listed on the market OMX Stockholm 30. We will use a deductive point of view where the purpose of this study is to investigate whether corporate short-term returns can be explained by the independent variables related to corporate governance and compensation practices. This is to investigate whether there is an intentional action on raising the short-term return in order to achieve a higher CEO compensation. In the study, theories dealing with corporate governance and agency theory have resulted in two hypotheses. Basic Hypothesis H1 is: if short-termism of Swedish industry due to the company's short-term returns can be explained by the independent variables related to the company's management and compensation. This hypothesis could not be verified through the quantitative study. Alternative Hypothesis H2 is: the compensation of a CEO can be explained by the independent variables related to company performance and size.

The aim of this thesis is to, through an empirical study ofthe social tags in the City of Stockholm libraries? OPACwith critical discourse analysis, examine the social tags?linguistic design, usability, and communicative potential? all in relation to the context. It is a linguistic study andit is important to take into account that the tags are extremelyshort texts ? single-word-texts. My starting-pointis that the tags are a form of utility texts.What I find is that a clear majority of the tags are nounsand function as index terms, but that there are differencescompared to authorized index terms.

Climate change is the modern society?s common issue. The developed countries areconsuming more than what is sustainable, and the climate change due to the use offossil fuels can be seen clearly. EU has specified goals, in order to stop furtherdamage, which demand that every member state have to reduce its energyconsumption by 20 % before 2020 and 50 % before 2050, relative to 1995.The Swedish government uses a number of instruments to encourage reduction in theusage of energy, but every individual has to contribute to reach the goals.With increasing energy price the cost of living is going up. A lot of people are lookingfor ways to save energy and not be affected as much by the increasing price.Investments for insulation, replacement of windows and replacing old heating systemfor a new efficient heat pump is getting more and more common.This thesis is about investigating the possibilities in becoming independent from buyingenergy for households.

The purpose of this study is to examine if digital public libraries are serendipitous environments. Serendipity in this instance is defined as finding something unexpected and valuable, while searching for something else.A survey was conducted at two Swedish digital public libraries, where the patrons were asked to fill in a questionnaire online. The questions were based on the work on serendipitous digital environments by Lori McCay-Peet, as well as considerations of human factors that could possibly influence serendipity.The result indicate that a majority of patrons experience serendipity at the digital library, although it?s still more common to do so at the physical library or on other web sites. The result also confirms the importance of taking human factors into account when studying serendipity.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

The purpose of this report was to compare two different options for expanding of an existing pig farm. For the time being there are low prices within the agricultural market of pig production, and it is interesting to see if it is worth expanding or not. The two different options this report is based on are: expanding from a herd with 50 sows in breeding gilt production to a herd with 100 sows in breeding gilt production (option 1), or expanding to a herd with 140 sows in breeding gilt production (option 2). The number of pregnant gilts produced per year will stay the same for both alternatives; about 300 pregnant gilts per year. The rest of the breeding gilts will be sold at a weight of 25 kg. The pigs that are not sold as breeding gilts (e.g. castrates, and female pigs that are too small or that have disorders) will be kept on the farm as growing-finishing pigs until 120 kg of live weight, and then sold to the slaughter house. By using the existing buildings, even after the expanding, the investment costs, and thereby costs for housing, were kept as low as possible.

Background: A large number of companies works as a link between manufacturers and final users. These companies buys and stores goods to be able to deliver when a need comes up later in the chain. The storage could have a negative effect on profitability and therefore places great demands on the management control systems. ABC as a method has been used with some success in manufacturing for over ten years. In wholesale companies the method is not frequently used.

The use of environmental management systems, and objectives-led corporate management have become a widespread phenomenon today. Identification and assessment of an organisation?s significant (environmental) aspects is crucial within this work. Identification and especially assessment of significant aspects is often considered as a problematic step in many organisations. There are no generally accepted methods how to undertake this crucial step.

Sweden is a world leader in listed private equity and ranked fifth in the world in market capitalization. The sector is attracting increasing interest from the investment community. However, the private equity industry in Sweden has historically poor reputation and is criticized for creating value through high leverage, multiple riding and severe cuts. This study analyzes value creation drivers in buyouts from the perspective of the private equity firm using a dataset of 15 realized buyouts by private equity firms listed on NASDAQ OMX Nordic Stockholm. The methodology used separates the value contribution of leverage on the private equity firm's return from internal operational improvements and external variations in transaction multiples.