Objective: In this thesis, we assume that the organizations' interests are governing their behavior/positions. It seems possible to draw conclusions about organizations'interests on the basis of the behavior / positions that will appear in the givenopinions on Swedish Public Investigations. The purpose of this thesis is toidentify self-interests of the studied organizations as they appear in their givenopinions.Method: The authors have made a qualitative and quantitative study of the opinions.Theoretical perspective: The basis of the study is the organization theories that focus the self-interest oforganizations.Empiric: Information is taken from four Swedish Public Investigations: the New Company Act, International Accounting for Swedish companies, Abolition of the audit requirement for small and medium sized enterprise and Simplified accounting. Altogether 310 opinions have been given on these, out of which we have studied 59. Furthermore, we have collected information on tasks, activities and objectives from the websites of the opinion giving organizations.Conclusions: In the literature, we found, as mentioned, that organizations havet hree self- interests which we define as general self-interests.

In Sweden in January 2005, there is only one producer of organic broilers and none of organic turkeys. But there are, on the other hand, a few small-scale producers whose housing systems to some extent are similar to what is stipulated in the organic standards. The aims of this work are to investigate what housing systems are used by the Swedish small-scale producers of broilers and turkeys, what main challenges they are confronted with and if there is an interest and a possibility for a change-over to organic production. For the first part of this work a literature study was performed with the purpose of detecting the main health problems in conventional as well as smallscale production. A special focus was on coccidiosis and leg weakness as those were considered to be of particular importance. A study was made of Swedish small-scale poultry production units. In two groups of broilers from the same producer and in three flocks of turkeys the level of Eimeria oocysts in faeces and litter was investigated.

The industrialization in Sweden has increased the large number of areas that have been contaminated with various types of pollution. One of those sites are the property Höjen 3:24 in Arboga where ?Arboga Mekaniska Verkstad? once been. The property wants to increase the use of the old former foundry building with the adjacent ?plate-workshop? and believe there are two options for the building: That the building either should be used as a warehouse/concert hall, or rebuilt into a cultural center. An environmental evaluation has shown that the levels of heavy metals are over the Swedish environmental protection agency guidelines of less sensitive land.

In the aftermath of three high-profile honor killings the social service administrators became strongly criticized for their lack of skills and knowledge when it comes to dealing with honorrelated cases. In order to fix this lack of knowledge and to respond to the criticism from the society, the Swedish government allocated resources to train administrators in social services to improve their knowledge of honor-related violence and know how to handle clients who are victims of honor-related crimes.The aim of this study is to examine how social service administrators perceive their professional knowledge regarding to their work in honor-related cases. How they perceive their competence and discretion in relation to the work of honor-related problems and their perception of what resources the organization has to provide training and skill development in this area. The study shows that the social service administrators experience that there has been a development of knowledge in some areas regarding their work with honor-related cases but that there still exists an uneven distribution in terms of knowledge between small and large communities in Sweden..

This master thesis was written for Arla Foods and the result of the thesisserves to gain Arla Foods in its work with chemical hazardous and to bringnew academic results. The thesis aims to create a common methodology forrisk analysis with the handling of chemicals.The theories displayed in this thesis focuses on different risk managementmethods in order to build up a framework out of which a risk management toolwas created. The main primary data source consists of interviews held withemployees within Arla Foods at different facilities.The risk management tool can be found in appendix K.Available recommendations for how to evaluate risks with chemicals can befound at appropriate government agencies. These recommendations aredrawn up to suite small and medium enterprises and therefore are to narrowto make a good foundation for analysing chemical risks at large companies.With the legislation and government demands in mind, a tool has beencreated to fit a large company?s needs when managing chemical risks.

Swedish agriculture stands in front of big changes the whole time. As a milking producer you have to adapt and develop the company to these changes and find the best solution. This potential is easy to find if you compare your company with other similar companies. Labour cost is the biggest cost in milking production after the cost for food. Today it is rather easy to measure how many hours per cow different system of cow houses needs, but we do not know so much about how many hours it takes to breed a calf. To learn more about the labour time with the calves during the first time after the calf was born, I made time studies on five different farms with calf hutches, automatic milk system, large calf boxes, and smaller calf boxes with teat buckets.

Vi har undersökt om det förekommer insider trading på Nasdaq OMX Stockholm, Stockholmsbörsen. Insider trading avser transaktioner som görs av personer, eller personer i deras närhet, inom ett företag som har insyn och tillgång till information som antingen är hemlig eller ännu inte hunnit kommuniceras ut till marknaden. Det finns delade meningar om huruvida insider trading är skadligt för marknadsplatsen i sin helhet. Vissa teorier påstår att bolagens kapitalkostnad ökar när insider trading förekommer medan andra säger att insiders ökar effektiviteten i marknadens prissättning. Trots svårigheten att hitta klara bevis för att insider trading påverkar övriga investerare negativt finns risken att bara misstanken kan skrämma bort övriga investerare från att handla så länge som insider trading förekommer.

Moelven Skog AB is currently working actively to increase the number of certified forest owners in private small-scale forestry. This study was conducted in collaboration with Moelven Skog AB and seeks to learn why private small scale forest owners not yet have certified their forestry and what should be done to increase the number of certified forest owners. The study was conducted through a questionnaire study. The result of the study shows that information needs of forest certification to private small scale forest owners is great. Many non-certified forest owners have not even heard of either PEFC or FSC. The majority of respondents also have no education in forestry.

It is important for today?s farmers to minimize the costs for crop establishment, because of decreased prices and support from the EU. Farmers, who plow in autumn on heavy clay soil, often do some kind of tillage in autumn to get better soil structure before spring seeding. This is especially important when growing small seed crop, e.g. sugar beet and oil plants.

Large-scale land investments is not a new phenomenon, but increasing prices on food and agrofuels have inflated prices on land and has led to an enhanced interest in landinvestments from a range of different actors. The ProSavana project in the Nacala corridor in the Nampula province, northern Mozambique is a large-scale land investment with the purpose of establishing intensive commercial agriculture and is planned to be implemented this year (2013). The project is financed by Brazil and Japan in collaboration with the government of Mozambique. It is not quite clear how large-scale land investments affect the areas they are implemented in and how they can affect the possibilities for sustainable development in these areas. Both opportunities and problems can be observed within the social, economic and ecological dimensions of sustainable development.

In the end of 1998 the company Holmen Skog AB was certified accordint to the FSC system with an area of 1 036 000 hectare. After that Holmen Skog AB has been working actively with the nature conservation in the forestry. In order to control the quality of the company?s nature conservation in final fellings they started a yearly inventory which is called BAKRUS (Judgement of ecological and culture care in relations to policies for a persevering silviculture). After 1999 the control was expended to include all actions in the forest.

In Sweden today almost all people are connected to a bank in some way. It can range from loans, savings, shares, etc. They have a current account where salaries, student aid etc. is paid. Due to the large selection of banks, it has become more important for banks to be competitive in their services to their customers so they don?t change bank.

As a consequence of increasing wind power installations in the Nordic grid the last years, the need for regulating power has become larger. In the Nordic grid, regulating power is mainly provided by hydro power. One part of the regulating power is called frequency control, which ensures that the grid frequency is stable and close to 50 Hz.However, setting the turbine into frequency controlled operation may cause stress and wear of the components in the mechanical control system. Frequency controlling implies large and frequent servo forces and longer travelling distance of the sliding bearings in the Kaplan turbine.Based on one selected Kaplan turbine, Selsfors G1, measurements and MATLAB calculations have been performed in order to determine forces and movements of the linkage system. With these forces and movements as input, stresses and fatigue have been determined as well as sliding distances, bearing pressures and wear of bearings during a typical lifetime of 40 years.The results indicate that no severe wear exists on the bearings during 40 years of service.

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.

År 2005 beslutades att svenska företag vars aktier är noterade på en reglerad marknadsplats ska upprätta sina årsredovisningar enligt regelverket IFRS. En av många förändringar som detta medförde var att den immateriella illgången goodwill årligen ska nedskrivningsprövas, istället för att som tidigare linjärt avskrivas. För att utföra en nedskrivningsprövning måste ett företag värdera goodwill. Det inbegriper att fastställa en rad antaganden och precisera nyckeltal. Information om processen ska enligt standarden IAS 36 finnas att tillgå i företagets årsredovisning.