The use of balanced scorecards have spread explosively throughout the world during the last decade. This management tool have become very common in a vide spread variety of organisations on all continents. Many balanced scorecard fails though and scorecard theorists often blame the identification- and implementation process as they claim that these lay the foundation for the use of the tool. As my literature study shows, academic research on the area is rare. Particularly the effect on the implementation process from organisational dynamics and organisational structures needs further research.

A real option model is developed to examine the crucial factors affecting the agricultural firms? decision to quit the production and rent out the land to a company building a PV power plant. The public policies in support of investments in renewable energies have created the conditions for a market regarding investments in PV installations in agricultural areas.The decision to switch offers to the agricultural firm and to society several economical, social and environmental benefits, representing sustainability. However, PV installations in agricultural areas require the allocation of a certain land area. By assigning a part of land to PV installations, thereby the area of land allocated to agricultural production decreases.

To act responsible in relation to environmental, economic and social issues is a trend that is spreading among businesses and their investors. In order to assess business risks, ethical interested investors are calling for open, honest, clear CSR information that can be followed up in corporate sustainability reports. The ability to communicate about risks and to meet investors requests already in the business analytic process can save resources and increase the company?s profitability.The idea that companies should take responsibility for their impact on society from economic, environmental and social perspective is called Corporate Social Responsibility, CSR. In addition to CSR, there is another three-letter abbreviation in this context, PRI ? Principles for Responsible Investment ? which are principles, signed by ethically interested investors.

The swedish national environmental goals have different policies and developments connected to them in order to achieve the goals on time, but the implementation of the different policies differ and is hard to evaluate compared to the theoretical background. With this thesis I have chosen to investigate the climate investment programmes results in Östersund compared to its goals with a case study. The different projects within the climate investment programme have reduced the emissions of CO2, but not in the amount that was anticipated and a lot of the projects were within projects that the municipality already was developing or doing. .

A possible way to reduce pollution and slow down the process of global warming is to increase the usage of renewable energy sources. One of these renewable energy sources is solar power. With the aid of solar panels and solar cells the energy from the sun can be transformed into both heating and electricity. The requirement to use the sun in this fashion is a suitable surface, for example a big roof, an angle between 40-60 degrees and that the surface should be exposed to the south. Almost every farm meets these requirements.

Since the Chinese economy?s reform in 1980, it has been attracting enormous foreign investments. Many Swedish firms from different sectors such as technology, manufactory production, consumer, service industries and so on, had started their investments in China. China has become the first choice for global manufacturing due to the huge market, continuous economic growth, stable political situation, sound investment environment and the WTO membership. In addition, China's enormous potential in finance, service, infrastructure, telecommunications, wholesales and retail industries will also attract a great deal of foreign capital.

Vi lever i en föränderlig värld där aktiemarknaden är en komplex miljö. Att fatta välgrundande beslut på aktiemarknaden är svårt för investerare, som  därmed samlar in all den information som finns tillgänglig. Den redovisning och information som företag lämnar ifrån sig är utformad genom en avvägning mellan kostnader och nytta, som kallas Cost Constraint. Ytterligare en avvägning som företag använder sig av gällande upprättandet av redovisning är att inte ge ut för mycket information och därmed ?skydda? sig från konkurrenter.Studiens huvudsakliga syfte är att kartlägga och jämföra hur investerare och banker tar beslut baserat på den redovisning som företag publicerar, som kan vara påverkad av Cost Constraint.

This thesis analyzes the expected profitability in land based wind power plants. The expected profitability is calculated on the basis of a wind power project in Vartofta, Falköping. The information required to calculate the expected outcome is then concentrated to this project, which is in this thesis called project Näs. In project Näs they plan to build three wind power plants, with each an effect of 2 MWh. These wind power plants are very capital intensive investments with a long and uncertain payback time.

Introduction: The interaction between different care facilities and professions is important in the care of older patients. Patients do not always get enough time to recover and often have a continued need for care. A discharge process of good structure in which the patient and relatives are participating and the continued need of care is assured is of importance in care of older patients.Objective: The overall purpose of this study is to compare the discharge process for patients over 75 years old admitted to a emergency medicine ward respective a emergency medicine ward with geriatric focus at a medicine clinic, to compare discharge process between these wards and evaluate the patients situation at home after discharge.Methods: A survey of medical records with a protocol and a telephone survey have been performed. Data was analyzed with descriptive and analytic statistic. Patients at the medical wards MAVA and care unit number 21/34, which are 75 years or older and are discharged to their own home, within the municipality of Göteborgs stad, in Sweden, are included in this study.Results: The discharge process differed between medicine wards with emergency medicine and geriatric focus.

Uppsatsen undersöker om det finns ett samband mellan företags aktieutdelningar och investeringsverksamhet. Urvalet för studien är de 30 största företagen noterade på Nasdaq OMX Stockholm för perioden 2000-2012. Företagen har valts med hänsyn till börsvärde i syfte att utröna eventuella skillnader för företagsstorlek samt branschtillhörighet. Studien finner negativa signifikanta samband mellan utdelningsandelen och investeringsverksamheten för studiens små företag samt för företag inom industrisektorn..

Within the political science literature that deals with the implementation process a central part has long been what is sometimes called the implementation deficit. This means that the effect of a policy decision doesn´t turn out as it was originally intended. The often used explanation is that the policy decisions moves through many levels during its implementation where different actors can change or alter the decision in various degrees. This phenomenon has gradually become more and more attended within the legislative process in the European Union and has been addressed in numerous studies. The purpose of this paper is to examine the implementation of The Habitats Directive, as its embodied in regulatory documents, in the Swedish multi-level system.

The Private Equity industry has over the past years been booming and major external environmental changes have made the industry transform rapidly. Increased competition between Private Equity firms is one of the reasons why the industry has been and is being forced to focus more on addition of value through increased operational management. Consequently, the focus of value addition is by some said to be transferred away from deal making and financial skills, and into active operative management. This case study investigates how the portfolio management, and more specifically the measuring and management of performance, is carried out in a number of leading Swedish Private Equity funds with investments in the biotech sector. The biotech sector is characterized by extensive research and development, and many biotech companies often lack income and other measurable financial parameters in the initial phase.

In Uppsala CHP Plant, there are six pressure reducing valves to reduce the pressure from 15 to 3 bars, before six absorption heat pumps. During the process the energy is conserved but losses occur in form of exergy. The aim of this thesis is to reduce the losses of exergy. This can be done by letting turbines replace the pressure reducing valves.In this thesis an investigation has been done of the conditions today, the conditions after the change from pressure reducing valves to turbines and a comparison of three different types of turbine solutions. The three examined solutions are one turbine, several helical screw expanders and several small turbines in parallel with asynchronous generators.The six absorption heat pumps have been divided into two groups; one group of four and one group of two absorption heat pumps.

Background: Previous studies focused on customer loyalty and customer satisfaction. But no studies focused on the interaction between the financial advisor and their client. Therefore we have chosen to focus on this knowledge gap.Purpose: The purpose of this thesis is to illustrate how the interaction between financial advisors and customers affect financial advisory in investment decision making.Method: The thesis philosophy was positivistic because patterns were found with help of a survey. Furthermore is the paper quantitative since the thesis is measurable and it try to explain the interaction between the financial advisors and the clients demographic characteristics and how it influence the financial advice Conclusion: The theories thin-slicing and similarity attraction paradigm may not apply to the interaction between financial advisor and client..

The projects objective is to find an alternative method of heating (the current method being via electric heating) the sewage treatment plant on the island Utö in Stockholm?s archipelago in order to reduce the energy consumption and ultimately the cost for heating the plant. The project is given by ?Skärgårdsstiftelsen? (The Archipelago Foundation) and is a part of the larger EU-project ?Green Islands?.A model for the plants total heating demand is established in order to get a good perception of how much money can be saved using alternative heating methods. The heating demand model gives an annual heating demand of approximately 32 500 kWh and a maximum heating power demand of around 24,7 kW.