Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

Följande uppsats undersöker hur svensk utbetalningspolitik har utvecklats under åren 1992-2012. Urvalet består av de företag som under våren 2014 var noterade på Stockholmsbörsens ?Large?, ?Mid? eller ?Small Cap? lista. Återköpens andel av den totala utbetalningsandelen visar sig inte vara lika hög som andra internationella studier har visat. Det är istället utdelningarna som utgör merparten av de totala utbetalningarna.

Prediktionen av aktieprisutvecklingen har alltid legat i intresse för den finansiella marknadens aktörer. Flera studier har frambringat värdefulla prediktorer för aktieprisutvecklingen. Som en relativt ny prediktor av aktieprisutvecklingen har varians riskpremium rönt uppmärksamhet i forskningsvärlden. Varians riskpremium har i studier visat sig vara träffsäkrare i prognostiseringen av aktieprisutvecklingen än de traditionella prediktorerna som P/E (price over earnings ratio), CAY (consumption wealth ratio) och dividend yield. Varians riskpremium kan även betraktas som ett mått på marknadsimplicerad riskaversion med negativ korrelation till BNP-tillväxttakten.

This paper deals with three mediaeval churches in the town Visby, Gotland. These churches were located in different areas in Visby. Allegedly the areas where St Hans and Ste Gertrud were located were inhabited by wealthier people, and the more peripheral area where St Mikael was located was where the poor lived. Therefore, the people that were buried at St Mikael should be of lower social status than the people buried at St Hans and Ste Gertrud. Based on the fact that an individuals diet was dependant on his or hers social status, dietary studies on skeletal remains from the three different churches have been conducted to find out dietary patterns among the individuals buried at each church respectively.

Purpose: Aims of this paper is to evaluate a comparative study between China and Russia funds in respect of the risks and returns. We also want to examine what has affected the funds in their respective domestic stock market.                                                            Method: The study is based on qualitative methodology to complement the quantitative survey by first gathering of secondary data from Morningstar, and fund manager´s stories on fund and banking companies' websites.  Primary data is conducted by the interview with fund manager. The sample consists of all land funds for China and Russia has found more than 10 years on the stock market.Results and Conclusion: The survey shows that China funds will generate better in decline than Russia Funds in both return and risk-adjusted Sharpe ratio. Because the China funds had better risk diversification and its holdings spread across different industry area while Russia funds is more directed towards oil and gas industry.

Aim: Based on portfolio theory, which highlights diversification, and CSR, which describes the value of social and ethical responsibility of corporations, this study examines whether there is a difference in risk-adjusted performance between ethical and traditional mutual funds. Ethical funds are limited in their opportunities of diversification and should therefore be limited in their potential perfomance. On the other hand, a focus on social and ethical responsibility can be profitable.Method: The study uses a quantitative approach where we used 25 mutual fund in each category, ethical and conventional mutual funds. The mutual funds and their data has been obtained from www.morningstar.se and www.pensionmyndigheten.se. Historical performance between 2009-2013 were processed to obtain the Sharpe ratio and M2.

The success of fund saving in Sweden came in 1978 when the government introduced the favorable tax fund savings system. Today funds are the most used form of saving in Sweden, so that it can be calculated that the value of fund savings exceeds 1500 billion SEK. Savers can choose from a variety of funds, the most common being mutual funds. Since many banks offer similar funds it is difficult to know which one has the best fund administrationThe purpose of this study is to examine which of the four biggest banks in Sweden has the best fund administration. The banks are, SEB, Handelsbanken, Nordea and Swedbank.

The insurance industryis challengedby major changesthrough internationalizationand thusgrowingcompetitionwithmore optionsand greater availabilityfor customers.Solvency II, a new regulatoryframework and anew standard forinsurance companies,is therefore implemented in a steptowardsa more competitive Europeaninsurancemarket. Solvency II will result in extensive structural changes for many insurance companies. Newstandards andinternal models must also be implemented by the companies. Solvency IIhasa tightening effect on thesolvency capital requirements forinsurance companies. At the same time it also leads tomajor changesandincreased demandon risk management andinternal control, alongside with demands fordisclosure of informationto the market.

This thesis was carried out to give some background information to a report of SLU (Swedish University of Agricultural Sciences) for the Swedish National Rail Administration (Banverket). The requested information was to provide basic data for an environmental impact assessment of the construction of the tunnel through Hallandsås. The aim with the thesis work was to discuss and quantify the leaching of nitrate and the emission of nitrous oxide from the soil at the groundwater level established through the tunnel project. The nitrogen related processes that could be affected were described and discussed. The different areas where a decreased groundwater level can cause changes in the nitrogen processes are the wet and moist areas.

In order for companies to be competetive on the market, there?s a need of capital. If a company is in a need of capital to make major investments and isn?t able to prioritize internal funding, the priority will be external financing with safe securities; loans. How companies should prioritize the allocation between equity and debt, which together form value, leads us to the subject of capital structure.

Shock absorber units play a key role in establishing the driving dynamics and performance of automobiles. Öhlins Racing has manufactured high-tech automotive shock absorbers for over 30 years. Öhlins Racing?s advanced technology has contributed to over 200 world championships in automobile racing. Öhlin?s manufacturing process has long utilized automated fluid filling equipment during the final shock absorber unit assembly stage. The filling process consists of vacuum pumping the shock absorber unit and subsequent transfer of fluid. Vacuum pumping is necessary to remove residual air from the shock absorber unit prior to initiating the liquid filling stage. The presence of undesirable gases drastically compromises the performance of a shock absorber. The filling degree, defined as the final ratio of air to oil, is determined by the specific filling protocol as well as the specific equipment utilized.The current investigation aims to develop a viable technique to accurately determine residual air content in shock absorber units. If the filling degree can be appropriately quantified for a specific manufacturing process, then the air/oil ratio may be quantitatively related to shock absorber performance. The utilized measurement method must be completely integrated into the manufacturing process to guarantee shock absorber performance specifications according to the manufacturer?s standards. By utilizing the measurement method developed in this work, the manufacturing process, manufacturing equipment and product specifications can all be tailored to provide improved filling conditions.The developed measurement method provides accurate quantification of the filling degree under a wide range of processing conditions. The method establishes the relative quantity of air in the shock absorber unit by performing in-situ compressibility tests. The fill ratio can be controlled and varied by manipulating the vacuum pressure exerted during the filling process. Performance tests, however, indicate no correlation between filling degree and unit performance..

In this paper the effect of capital structure on profitability has been investigated among Swedish companies. The essay intends to examine how the relationship between debt and profitability appear among Swedish companies and if the relationship differs between industries. The purpose is to find out how debt affects the profitability of Swedish companies.A quantitative approach has been applied. The selection was made among companies listed on Nasdaq OMX Stockholm, which resulted in a sample of 207 companies. Several regression analyzes has been formed, based on the independent variable debt-ratio and the dependent variables profit margin, pre-tax profit margin, operating margin, return on assets and return on equity.

Harmonics are a well-known problem that has to be dealt with in the design of thegenerator. Internationally accepted standards limits the amount of harmonics allowedin the no-load voltage. These limits can be difficult to fulfill with integral slot winding,where the number of slots per pole and phase is an integer. The presence of thedamper winding often makes the problem with harmonics even worse and harmonicswith frequencies of order 6q±1 arise with significant amplitude. How the damperwinding is designed affect the content of harmonics in the no-load voltage and the aimwith these ? has been to investigate in which extent design of the damper windingaffects the contents of harmonics.Simulations with the 2-D finite element method have showed that if the damper barsis centered in the pole shoe, the amplitude of the harmonics of order 6q±1dependsboth on the ratio between the stator slot pitch and damper bars slot pitch and if thedamper bars are connected between the poles or not.If the damper bars is displaced with ¼ stator slot pitch alternately, the amplitude ofthe harmonics of order 6q±1 is reduced and the influence of the ratio between thestator slot pitch and the damper bars slot pitch will vanish.

Housing cooperatives in Sweden practice very long depreciation times for their buildings and assets, subsequently depreciation costs are very low. This study aims at addressing issues relating to potential upward revisions of these costs and the revenue levels needed by housing cooperatives to address these changes, while also providing a detailed summary of some chosen financial ratios under different circumstances. This study's results are based upon recent (2015) market data within the Stockholm region, collected through a manual process and analyzed quantitatively. On average, housing cooperatives EBIT do not cover their financial costs and have low profit margins. The average depreciation time is considerably above what a technical evaluation by other sources may state.

One of Sweden?s sixteen national environmental objectives strives to decrease the impact on the climate. By 2020, green house gas emissions should be 40 % less compared to the levels of 1990 and a minimum of 50 % of the energy consumption should come from renewable energy sources. Because of this there is a great need of increasing the production of renewable energy. This is where biogas comes in as a competitive alternative.