The Swedish building and property management sector are responsible for about 30 % of the total energy use. In order to take environmental consideration, different environmental assessment tools and standards are used. Miljo?byggnad, Svanen, FEBY12 and PHI are some of these. There has been increased interest to certify buildings and therefore it is of interest to evaluate the assessment of the energy field to see if relevant energy aspects are assessed.

Svenska Lantchips is a Swedish SME sized snack manufacturer. Being a small, medium sized, family-owned business with branches throughout the world, they make an interesting company for a case study. The case study I have conducted focuses on the internationalisation process of this family owned company ? how they, despite their size, find ways to keep up an unique business structure, designed for internationalisation.The aim of this essay is to compare Svenska Lantchips? internationalisation process with traditional internationalisation theories and see if these are compatible with this company. The theories used are The Uppsala Model, The Network Model, and The Born Global Theory, with The Born Global Theory representing the younger generation of models.After undertaking an in-depth interview with Michael Hansen, business developer at Svenska Lantchips, I collated a substantial amount of material, which I have used as the basis of this essay.

Recent accounting scandals, often led by managers trying to improve results and thereby their own bonuses, have severely damaged the publics view of management. In the aftermath of scandals such as Enron, Parmalat and Skandia, demand has increased for Corporate Governance codes and similar regulation. The Swedish code for Corporate Governance came into effect on July 1, 2005. The code requires all Swedish companies listed on the Swedish Stock Exchange (OMX A- and O-list), with a turnover exceeding 3 billion SEK, to disclose a report regarding Corporate Governance, attached to the annual report.The purpose of this paper is to examine whether the new disclosure required by the Swedish Corporate Governance code will have a measurable effect on stock prices. The authors have applied event study methodology examining daily returns around the announcement of the Corporate Governance reports.

Bakgrund: Ra?dgivningstja?nster utgo?r idag en betydande del fo?r ma?nga revisionsbyra?ers verksamhet. Revisionsbyra?er har pa? grund av sin revision en kunskapsbas som konkurrenterna ofta inte har, och ett fo?rtroende som revisorer som ger en fo?rdel i ra?dgivningsbranschen. Dock a?r det detta fo?rtroende, eller oberoende, som ma?nga a?r ra?dda fo?r ska a?sidosa?ttas na?r revisorn utfo?r ra?dgivningstja?nster.

Hemp is an annual energy crop that fits very well in Swedish crop rotations. It is an interesting crop with many benefits, for example its ability to establish a large quantity of biomass in one year. Hemp is easy to grow and out-competes unwanted weeds through its aggressive growth pattern without the need for pesticides. Interest in growing hemp and other energy crops is currently decreasing, apparently because of high grain prices. These high prices give a higher net profit that we believe could partly cover the cost of hemp cultivation, while the hemp in turn would improve the crop rotation and thus repay its debts in the form of increased yields of other crops. The great disadvantage of hemp is the lack of knowledge about spring harvest of the crop.

Emhart Glass är världsledande tillverkare av automatiska glasformnings¬maskiner för framställning av bland annat glasflaskor. För att möta marknaden på ca 200 miljarder glasbehållare per år vill Emhart Glass utveckla sin produktion mot flödesstyrning och ett utjämnat flöde. Syftet är att minimera ledtider för att kunna reducera genomloppstiden samt hålla låga lagernivåer. Små lager och kort genomloppstid ger en lägre kapitalbindning. På Emhart Glass Sweden AB i Sundsvall där examensarbete har utförts sker montage från minsta detalj till färdig glasformningsmaskin.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

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.

Objectivity is often emphasized as one of the fundamental principles for the auditing profession and is also a requirement for preserving satisfactory professional practice. The multiple company scandals in the first decade of the 21st century have created distrust for auditors? capability to maintain objectivity. The purpose of this study is to contribute with a new way of thinking when it comes to the factors that affect objectivity. Earlier studies have indicated that personality factors may affect work performance in many different fields and this study is exploring the connection between separate personality factors, and the capability of less experienced auditors to maintain objectivity in the relationship with dominating and demanding clients.Data was collected through a survey that was divided into two separate parts where the first part measured the participant?s score on different personality factors, and the other part measured the participant?s score on perceived objectivity.

Idag domineras en stor del av revisionbranchen av fyra stora revisionsbyråer. Det finns forskare som hävdar att revisionsbyråer och då främst de stora byråerna ägnar sig åt prispress av revisionsarvodet, så kallad low-balling, för att locka nya klienter för att sedan ta igen på intäkterna från konsulttjänsterna. En viktig aspekt att undersöka har varit vilka faktorer som påverkar prissättningen av revisionsarvodet då flera studier visar på att ett lågt revisorarvode är av betydelse för klienten. En stor del av den existerande forskningen behandlar amerikanska förhållanden, dock saknas det forskning de svenska förhållanden. Med denna bakgrund väcktes ett intresse att utföra en kvalitativ studie inom den svenska revisionsmarknaden.

Sweden has today the highest moose (Alces alces) population in the world. The population has been very high since the late seventies and in the beginning of the eighties there was a big ?moose explosion?. The main food source for moose during the winter is young pine (Pinus sylvestris) and birch (Betula spp.). The high moose population has therefore lead to high damage on pine forests over big areas.

SCA har idag cirka 280 000 hektar beskogad med contortatall (Pinus contorta Dougl. ex Loud. var. latifolia Engelm). Stora delar av den arealen har kommit in i, eller är på väg in i, gallringsbar ålder.

The main purpose of this thesis has been to investigate librarians opinions about the need for and possibility to use non-roman script in library catalogues. We have also investigated the routines of handling materials in non-roman scripts in two Swedish libraries. The investigation was made in the light of the recent shift in character set in the Swedish National Library Catalogue Libris. This change will enable use of multiple writing systems in the future.Our findings are that a multicultural society requires special consideration to the needs of citizens who speak other languages than the majority of the population. This becomes difficult when the languages spoken have a different writing system than the one used by the majority.

Syfte: Syftet med studien var att undersöka hur omvårdnaden dokumenteras i datoriserad patientjournal på en medicinavdelning i mellan Sverige, genom en journalgranskning med granskningsinstrumentet Cat-ch-Ing. Frågeställningarna var ?Vilka poäng ger Cat-ch-Ing instrumentet avseende kvantitet samt kvalitet?? och ?Kan omvårdnadsprocessen följas i omvårdnadsjournalen utifrån Cat-ch-Ing instrumentet??Metod: Studien är kvantitativ, deskriptiv och retrospektiv. En journalgranskning gjordes med hjälp av granskningsinstrumentet Cat-ch-Ing. Ett systematiskt urval av 100 journaler gjordes och därefter ett slumpmässigt urval av 30 journaler.

The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.