AbstractTitle:Sustainability reporting- For whom and what? What is the opinion of analysts, consultants and fund managers on sustainability reporting?Level:Bachelor thesis in business administration, 15 university creditsAuthors:Nils Johansson and Hannes ThomasfolkSupervisor:Sarah PhilipsonDate:20140108Keywords:Sustainability reporting, value relevance, stakeholder theory, signaling theory.Purpose:The purpose of this paper is to study how different professional groups in the Swedish financial market in 2013 use sustainability reporting and explore how professional groups look at the future development of sustainability reporting.Limitations:The study focuses only on organizations that are members of SWESIF.Method:In this study we chose a multiple case study design, inspired by well grounded theory. The study's empirical data was obtained through ten semi-structured interviews with analysts, consultants and fund managers.Results and conclusions:It was revealed by the study that companies producing a sustainability report demonstrates transparency and are perceived as a company that is aware of risk, both economic risks as well as external risks. The study also shows that among the study's respondents, there is a strong belief that sustainable business in the long term is a good Investment. The study also indicates that this is no concrete evidence of an association between the use of sustainability reporting and either increased or decreased profitability.

The choice between bare-rooted and containerized seedlings in southern Sweden affects the Investment costs as well as growth and survival. It is important to take these differences into account when choosing seedling type for reforestation. The most important differences between the two seedling-types is that bare-rooted seedlings has open root systems whereas the roots of containerized seedlings are grown in a container which may contain water and nutrients that are available for the seedling during the first period after planting. Moreover, bare-rooted seedlings are often older which results in thicker stembase and better resistance to attacks of pine-weevil (Hylobius abietis). In order to study differences in survival and growth between bare-rooted and containerized seedlings a survey study of newly planted clearcuts in south-western Sweden was made. In the study tree seedling types was included, one bare-rooted and two containerized with different ages. The population of pine weevils was probably low during the studied period which resulted in lower pine-weevil damage than normally found in this area.

Background:Life-cycle costing (LCC) is an Investment calculation that takes intoaccount operating costs throughout the investee lifecycle. LCC calculations are mainly usedto evaluate Investments that have no revenue side. Attempts to apply the LCC calculations forbuilding-related Investments have occurred since the 1980s. Despite the advantages ofusing LCC calculations, use has not passed through in full. The main obstacles have beenidentified as a lack of relevant input data, and insufficient experience of workingwith LCC calculations.

Background:Life-cycle costing (LCC) is an Investment calculation that takes intoaccount operating costs throughout the investee lifecycle. LCC calculations are mainly usedto evaluate Investments that have no revenue side. Attempts to apply the LCC calculations forbuilding-related Investments have occurred since the 1980s. Despite the advantages ofusing LCC calculations, use has not passed through in full. The main obstacles have beenidentified as a lack of relevant input data, and insufficient experience of workingwith LCC calculations.

Bakgrund: Noterade bolag i Sverige skall, enligt ett EU-fördrag implementera IASB:s redovisningsrekommendationer i koncernredovisningen från och med den 1 januari 2005. Dessa rekommendationer lägger stor vikt vid verkliga värden och liknar på så sätt den anglosaxiska traditionen. Sverige har tidigare anammat den kontinentala traditionen som är präglad av försiktighet och en stor koppling mellan redovisning och beskattning. För redovisning av förvaltningsfastigheter gäller numera rekommendationen IAS 40, som innebär att bolagen har möjlighet att värdera förvaltningsfastigheter till verkligt värde istället för anskaffningsvärde. Denna rekommendation har påverkat fastighetsbolagens redovisning i stor utsträckning och en rad problem har uppstått.

The online gambling market has during recent years experienced high growthmostly due to the popularity of online poker. Today other games such as casinoare growing in popularity and more customers are turning to the onlinegambling market instead of the regular gambling market. As with all growthmarkets more and more companies establishes on the online gambling marketeven though high external risk factors such as regulations and nationalbans. Companies such as Betsson connected to the online gambling marketsuch are experiencing high growth which has made them interesting objectsfor investing.This bachelor thesis intends to study competitive advantages, investigate possibilitiesto keep and increase market share, and use this information combinedwith a financial analysis. The purpose of the thesis is to describe andanalyze the future of Betsson AB from the perspective of an investor.

Bakgrund: Dagens snabbföränderliga värld och höga konkurrenstryck ställer krav på innovativa investeringar för en verksamhets fortskridning. Nytt paradigm inom IT-branschen är molntjänst, där utbjudande leverantör bör ta hänsyn till vissa faktorer för att erhålla ett gynnsamt utfall. Vanligt förekommande inom IT-branschen är att nyttja Business Case i beslutssituationer där olika faktorer noga övervägs innan investeringsbeslut fattas.Syfte: Studiens syfte är att med hjälp av Business Case identifiera och belysa avgörande faktorer och riskkällor vid investeringsbeslut. De identifierade riskkällorna ska också undersökas i syfte att söka minimera dem. Med hjälp av teoretisk och empiriskt underlag ämnar studien sammanställa ett Business Case för säkrare investeringsbeslut vid multidimensionella IT-investeringar.Metodik: Detta är en fallstudie utifrån en kvalitativ forskningsmetod.

The financial crisis in 2008, effected companies around the globe and forced them to change their operational strategies, in order to survive. Companies with international links needed to consider external effects and due to that adapt their strategies on a global level. Demands for goods and service were decreasing and companies could only manage the cost during a recession to not face bankruptcy. Organisations need to reconsider their optimal strategy as this will determine their future outcome when managing a crisis as the one in 2008. British Airways - Air Cargo is a global company with an international network which serves about 80 countries, with about 200 destinations.

The number of people in the world and the urbanization increases. This leads to a bigger need of space for the built environment, space that soon doesn?t exist. A large portion of humanity?s energy disposal is used for heating of buildings.

Syfte: Gällande förvärv av kommunala hyresrätter har de flesta diskussioner som uppmärksammats, enligt vår uppfattning, rört ombild¬ningen från hyresrätt till bostadsrätt. Det är även det som teoretiskt finns beskrivet. Därför anser vi att vår studie kan bidra till att belysa fenomenet och öka vetskapen, om att hyres¬rätterna kan byta ägare och de facto byter ägare utan att upplåtelseformen ändras. Vårt syfte är därför att studera hur fastighetsköp gjorda av privata fastighets¬ägare från kommunala fastighetsföretag går till.Metod: Vi har i vår uppsats delat hermeneutikernas synsätt då vi är medvetna om att vår inställning och tolkning av studien kommer att påverka vårt resultat. Vidare har vi tillämpat ett kvalitativt tillvägagångssätt där vår studie grundar sig på intervjuer.

In order to produce grain in an economically rational manner numerous decisions have to be made. One of these decisions is what tillage system to use. The cost of the tillage system is a large part of the total cost in grain production. Different tillage systems result in different distribution of fixed costs, operating costs and timeliness costs. The price of the produced grain and cost of inputs also affect the best way to produce grain.

Under de senaste tio åren har ett nytt segment öppnats på fastighetsmarknaden,nämligen marknaden för samhällsfastigheter. Politiska beslut från tidigt 90-tal hargjort det möjligt för privata aktörer att etablera friskolor och äldreboenden.Reformerna har möjliggjort att även investera i verksamheternas lokaler. Vid dessaförvärv brukar ett relativt långt hyreskontrakt medfölja och det finns ett starktsamband mellan den förhandlade hyran och försäljningspriset. När förvärvet ärgenomfört och kontraktet sedan löper ut kan det bli problematiskt att avgöra vilkennivå den nya hyran bör ligga på.Hyresgästens betalningsförmåga är en central del i analyserna i denna uppsats.Uträkningen av kommunens så kallade skolpeng respektive omsorgspeng kartläggsför att dra slutsatser om vilka marginaler respektive part har att förhålla sig till och hurdet påverkar den förväntade hyran.I denna uppsats diskuterar vi också huruvida hyressättningen av samhällsfastigheterkan återkopplas till olika kombinationer av hyresrelationer. Incitament till att ta ut enviss hyra kan variera beroende på fastighetsägarens syfte med innehavet.

Energy and environmental demands regarding buildings have become an increasinglydiscussed topic, both in Sweden and in Europe as a whole. The general trend indicatesthat greater efforts are being put into the energy efficiency of the built environment.There are already numerous examples of houses with a low energy demand, and thenumber of low energy buildings is constantly growing.At the time being, the maximum level for energy demands for housing in Stockholm is110 kWh/m2year, but as soon as next year the limit will be changed to 90. The Swedishagency Energimyndigheten is currently conducting a project to interpret the EU Directiveon the so-called Nearly zero energy buildings, and the preliminary results indicate thatthe level of requirements for purchased energy will end up with about 55 kWh / m2year,which is in line withtoday?s recommendationsfound in FEBY's Kravspecifikation förPassivhus.Starting with a low-energy house in Henriksdalshamnen in Stockholm, we have analyzedvarious energy-efficiency measures and their influence on power and energy needs. Thefinancial aspects associated with the measures have been studied using a model of lifecycle costs.The measures were initially studied individually to give an idea of how much impact theyeach had.

The fast developments in information and data technology during the recent years have accentuated the need for the business manager to interpret and act on information from the surrounding environment. Today we know little about what information is really used in the unique decision-making. Further, little is known about how information should be designed to fit people with a more intuitive approach to interpreting information. This study is therefore about the difference between peoples approach to interpreting information and how information should be designed to fit those with a more intuitive approach to interpreting information. The application is made to dairy farms in Sweden. The literature review describes the strategic leadership, the decision-making process and the intuitive and the analytic thinking.

To reconstruct a building is a long-term Investment for farmers and it is important that people with different qualifications are involved at an early stage for making the system adapted to the animals as well the animal keeper. Therefore, ethologists who can contribute with their expertise are needed to design the system and get it to function well for the animals.A Swedish farmer who planned to rebuild her stall for tied dairy cattle to a loose-housing system for recruitment heifers for milk production asked me as an ethologist to find a system which can be fit to her existing tie-stall barn for 30 dairy cows, considering the animal needs in terms of movement, social interactions and play behaviors, and to theoretically compare the system with other systems with respect to the behaviors mentioned.The theoretical comparison between different systems was made through a scientific literature review.In agreement with the animal keeper I set out to fit a system with feeding cubicles, a system with cubicles and a system with deep straw bedding to the barn. After measurements were taken and preliminary drawings were outlined it was found that only the feeding cubicle system was possible to fit to the barn.The space provided will limit the animals to perform some playing behaviors. To decrease aggressive interactions between animals even thought a limiting area it is possible to provide partitions between resources animals compete around to prevent that more than one animal can get success to the resource at a particular place at one time. To increase the animal movement in the system the water trays were moved to the outer wall instead of kept in contact with the stalls.Although this report provides guidelines for rebuilding, other competences regarding building construction and a pre-test of the suggested building solution according to Swedish legislation are needed before the rebuilding can start.The results are directed mainly to the owner of the barn, but the literature review can be used by other cattle farmers and might bring increased understanding of the possible effects of different building solution on the animals..