The management of water resources and waste water varies between the countries of the EU. For many years, a large part of the water in Europe has been contaminated by, among other things, insufficiently treated waste water and emissions from agriculture. The EU Water Framework Directive 2000/60/EC and the Urban Waste Water Directive 91/271/EEC are intended to harmonize fresh-water management and waste water management within the whole EU, aiming at safeguarding drinking water of good quality and a high quality of all water within the EU today and in the future. There are however some problems concerning the waste-water directive. One problem is the huge investment needed in Slovakia to fulfil the demands of the waste-water directive for waste-water management in larger communities (with more than 2000 inhabitants).

Syfte: Syftet med uppsatsen är att utreda om revisionskunder upplever att revisionen skapar ett värde och vad som utgör detta eventuella värde. Vi vill också utreda om det finns skillnader mellan ett företags upplevda värde beroende på ägarförhållanden, revisionsbolag och kontakt med revisorn.Metod: Vi har gjort en kvantitativ undersökning genom att skicka ut en webbenkät till 540 aktiebolag. Den kvantitativa undersökningen kompletterades med semistrukturerade intervjuer med ekonomichefen på två företag i Kristianstad för att få djupare förståelse för aktiebolagens uppfattning av revision som värdeskapande.Empiri: Webbenkäten besvarades av 139 företag. Flertalet av respondenterna anser att revisionen ger ett ekonomiskt värde, många har uppgett att de anser att revisionen fungerar som en kvalitetsstämpel och att reviderad finansiell information är mer kvalitativ än ej reviderad finansiell information. Resultaten pekar även på att relationen med revisorn är betydande för företagens uppfattning om revisionens värde.

Femsjö is a small parish situated in Hylte municipality, Växjö diocese. The parish has a total area of 8230 ha of which 5000 ha are covered with forest. There have not been any large industries in the parish offering work opportunities for the inhabitants, so they have had to generate income from their land and the forest. Instead of going to the bank to get a bank loan the people of Femsjö parish went out in to the forest and harvested trees for timber and extra cash revenue. Production of pine tar and potash were two other ways that the residents of Femsjö parish could earn extra money for the household in order to keep starvation away.

The aim of the thesis is to illustrate how a group of community policing officers makes themselves relevant to their community, this in relation to wider organizational circumstances and exterior structures of society. Earlier research on the subject tells us that community policing can be proactive and crime preventing in such a way that the confidence and trust in the police is increased. Research is also making clear that proactive police work is hard to measure and evaluate, which is why my contribution to the field is to explore how this effects the way the police officers in Bergsjön, Gothenburg is making themselves relevant and the way that they see themselves as community policing officers. The relationship police ? community will be regarded as how someone treats their audience, attentive to its feedback, in order to get ones message out, in this case confidence and trust in the police, under influence of the audit society.To achieve the aim of the thesis, participating observation was chosen, to experience the police officers everyday work.

Abstract The internationalisation of a company is enabled by integration of markets. New markets mean new revenues, but also demand capital to finance the expansion. To bring in new capital may offer new possibilities but also higher debt-equity ratios, which affect how external interested parties value the company. This thesis, inspired by previous and mainly US based research, researches the debt-equity ratio of Swedish multinational and domestic companies, sampled from the Stockholm Stock Exchange. The research questions have focused on the impact of certain internationalisation variables on the debt-equity ratio; how does the debt-equity ratio differ between international and domestic companies? Can a difference be explained by the degree of internationalisation? Can a difference be better explained by the presence of international ownership? By measuring the concept internationalisation as both trade and presence, the questions were operationalised into four hypotheses.

Ett undantag från revisionsplikten infördes för mindre aktiebolag den 1 november 2010, som berör ungefär 70 % av de svenska aktiebolagen eller 250 000 bolag. Vid kreditgivningen behöver bankerna information för att minska risken och vikten vid att informationen stämmer är stor. Revisorn är ett sätt för att bekräfta informationen och öka trovärdigheten för räkenskaperna. Detta ledde till vår problemformulering: Förändras trovärdigheten i ett bolags finansiella rapporter om aktiebolaget väljer bort revisionen? Vilka konsekvenser får det för bolagen i relation till bankerna?Syftet är att få en bild av om trovärdigheten hos ett bolag förändras då de väljer bort revisionen och vilka konsekvenser det kan få.Studien har en deduktiv ansats, vilket innebär att vi började med datainsamling och teorier.

SMC is in the process of developing a micro simulation model. The existing micro simulation model developed at Cornell University for US data, CorSim, is one of the fundamental parts for the new micro simulation at SMC. To develop the Swedish model, Swedish data on all individuals in Sweden during 11 years are also available. These data are organized in a database. This paper describes the process of rebuilding the database to a more useful structure.

Wermland was affected by the Spanish flu like the Swedish national average, about a half percentage of Wermlands population would lose their lives to the flu during the autumn 1918. The flu has for many fallen into oblivion. This oblivion is so wide spread that it´s possible to talk about a "collective forgetfulness". The society have selected to remember 1918 for "when the guns went quiet on the western front" and not for the millions who died from the treacherous Spanish flu. The world had already suffered enough from the four years of war that had been fought, thus the victims of the flu would be honored but would soon fade in to oblivion.  When you investigate deeper you get the picture that the national average don´t do Wermland and its cities or rural areas any justice when a large variations seems to occur within regional areas.

Background: Previous studies have shown that intuition occurs in decision making in small enterprises. However, these studies have not illuminated which decision attributes leads to intuitive decision making.Purpose:The purpose with this study is to contribute with an increased understanding of which decision attributes leads managers in small enterprises to use intuition in decision making and why these decisions attributes have an impact on the role of intuition. The follow-ing research question will be answered in our study: Which decision attributes leads to intui-tive decision making in small enterprises, and why?Method: To answer the research question we have conducted semi structural interviews with managers in small enterprises to achieve a deeper understanding of the role of intuition. We have also used a method called Visual Card Sorting as a complement to the semi structural interviews.Result/conclusion: The result of our study indicates that the relevance and the uncertainty of a decision have the greatest significance in the use of intuition in decision making in small enterprises.

The number of new estate agent offices is increasing yearly and each year many hundred new estate agents graduate. The comparing of estate agents by sellers has perhaps been most common in larger cities, but as competition has increased even in smaller towns we experience that it has become a common phenomenon even there. We both come from a small town but are not afraid of the idea of moving to a larger city as newly qualified estate agents. We ask ourselves, which are the determining factors in the choice of a estate agent in a large city as opposed to a small town? Can we see any differences? The purpose with this essay is to give us added knowledge about which factors private persons consider to be important in their choice of an estate agent when selling a house.The body of information is based on two parallel surveys, one in Hudiksvall and one in Stockholm, together with interviews of people in this line of business.

Denna studie har undersökt huruvida det är möjligt att på Nasdaq OMX Stockholm generera systematiska överavkastningar i samband med att aktier börjar handlas exklusive rätt till utdelningar. Samtliga utdelningstillfällen har undersökts under perioden 2007-2011 vilket givit en total observationsmängd på 699 stycken tillfällen. Genom att ha tagit hänsyn till eventuella marknadsfluktueringar och vikta dessa med bolagets unika risk, i form av betatal, har resultaten även justerats för normalavkastningar under den undersökta dagen. Resultaten från Large Cap, Mid Cap samt Small Cap har sedan jämförts. Resultaten visar att överavkastningar är möjliga under dagen då aktien slutar handlas inklusive utdelning, samt att effekten är större för de mindre bolagen..

It is a common view that companies should focus on building brands to increase profitability and stabilize cash flows. However, building and keeping brands alive is costly. Many firms spend large sums on branding only because they are supposed to, without knowing if they will actually gain from it. Up to date, there is limited convincing evidence that branding actually contributes to shareholder value creation. This thesis aims to investigate the relationship between brand strength and profitability and shareholder value.

Considering that the price and demand for energy gradually has risen over the past decade and a wider discussion about the human impact on the environment has become increasingly more important and given a clearer role in modern society. This has contributed to increased incentives to reduce the use of fossil fuels and increase the use of renewable energy.The agriculture currently accounts for 20 % of Sweden's total greenhouse gas emissions. A way for an agricultural company like Wapnö AB to reduce their emissions could be to utilize existing renewable energy sources within their own premises.The report's aim is to create an energy audit of Wapnö?s existing energy system and how it changes with a future biogas plant in operation. The energy audit is used to illustrate how the company?s climate footprint could change.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

In Sweden there are 354 000 private individuals owning forest. Of these forest owners there are at least two thirds that are self-employed, which means that about 215 000 forest owners conduct some kind of work in their own forest. Those numbers do not refer to firewood production, but every year 7.3 million piled cubic meters of firewood are used for heating Swedish households. This implies that many households are also producing firewood. The objective of this study was to assess and analyse the small-scale firewood production in the Umeå-region in terms of persons engaged in the work, equipment used, produced volumes and share of forest-owning households involved in these activities. According to results from a questionnaire, the average firewood producing person is a man between 40-60 years old.