Purpose: The purpose of this paper is to investigate whether there is a correlation between the actuarial assumptions, of listed groups in Large Cap on the Nasdaq Stockholm, equity ratio and their pensionplans funding status.Method: The study is based on a quantitative research method, where the analysis of annual reports takes place. The quantitative research method has enabled the paper to perform related analyzes and comparisons of means between groups, for listed companies equity ratio and pension obligation, and the relation to its actuarial assumptions. Correlation measurements are made using a non-parametric method, Spearman's rho, then further tested using one-sided hypotheses t-test.Theory: The backbone of the thesis is presented using two theories, earnings management and the principal-agent theory. These theories are intertwined with the previous researches, which also dealt with the essay topic of earnings management in previous years and in other countries.Empirical: Correlation analyzes between the studied actuarial assumptions and corporate groups solidity and pension financial status is presentedusing tables and charts. These are further analyzed using hypothesis tests and scatterplots.Conclusion: All tests resulted in very weak correlation between the different variables and can there for not be classified as significant.

  iiiAbstract?We are living in a time of project. Everything becomes project. All development, all efficient,all changes are running as project?.

The consumption levels in Sweden, Denmark, Finland and Norway have been rising fo r the last decade. Even after the financial crisis of 2008, consumption levels continued their upward trend, regardless of the recession. The explanation seems to be, at least partly, that households tends to increase their debt ratio in order to continue the same standard of living as before in terms of consumption. It is clear, based of our results, that there is a connection between increased consumption and debt ratio for households. And the consequences of allowing loans to finance a sustained or increasing consumption may ultimately be difficult to manage.

Year 1996 a new law was introduced in Sweden, the law of corporate restructuring, what purpose was to help companies in financial distress. Now, nine years later the procedure hasn?t been successful. This is what this thesis is trying to find out.This thesis main question is: What distinguishes the companies that have filed for a corporate restructuring, according to the financial position?The purpose of this thesis is to find out if key ratios can be used to distinguish the companies that filed for corporate restructuring.

In this thesis, the flows of reactive nitrogen (Nr) in Scania were investigated and quantified. The thesis was also intended to form a basis for comparison between the urban nitrogen flow and other flows of nitrogen within Scania. The management of nitrogen in society has disturbed the natural nitrogen cycle. This is linked to a series of environmental problems such as eutrophication, acidification, global warming and smog. The method used was Substance Flow Analysis (SFA) for Nr. For calculation and flow charts Scania was divided into three subsystems; air, water and society.

The aim of this thesis is to examine the flow of information in an administration of the municipality Borås Stad. To achieve the aim the following questions were asked: How accessible is information? How is information used in the organisation? How is information communicated? Totally sixteen qualitative interviews was accomplished with employees at the administration. The results of the interviews show that there is a difference in how much and what sort of information the respondents use. They all seem to prefer information to be communicated face to face if possible or over the phone.

From the customer?s perspective the only reason for a firm to exist is the value it creates. However, a problem within manufacturing companies is that of the total lead time, only a small part can be considered as value adding. It has further been discovered that when working with improvements businesses often sub-optimizes single processes instead of considering what benefits the entire company. Thus, when improving processes and activities it is important to have knowledge about and understand which factors that affect how the flow can be designed.Several studies have been performed with a wide perspective on process flows in order to obtain a more resource-efficient and value added flow.

Background: In 1999 the Swedish pension system was reformed with an aim to create a stable and high return on pension assets. First, Second, Third and Fourth general pension funds, hereby referred to as AP1-AP4, had an important part in the reform. AP1-AP4, also called the buffer funds, was assigned to secure long-term, big parts of the pension capital. The funds objective is by law, to manage the fund's assets in a manner that provides maximum benefit for the state pension. The funds will also invest pension assets with an overall low level of risk while achieving a sustainable high return.Aim: The purpose of this study is to investigate whether the First-Fourth AP-Funds is meeting its objectives regarding risk and return according to Swedish law.

Today's global market means that raw materials are sought and bought from all over the world. This creates an higher demand for a well-functioning supply chain. In our thesis we have studied a large paper mill in northen Sweden which experiences issues with flow of raw material. Our aim has hence been to examine which aspects affect the flow of raw materials to the mill, and how these can be adressed using an IT-system. The question we sought to answer was; What factors are important to consider and how do these affect the ability of an IT-system which will support the flow of raw material at the paper mill? We have found that the problems are strongly connected to the low amount of information sharing between the mill and the suppliers.

In a global economy it is important to understand what project management is and how it functions in a contemporary company. This report includes an empirical case study of a project flow, which was conducted in the department Packaging Concept (PC) which is a part of Stora Enso. As all of PC´s customer enquiries are unique and must be considered an individual project, PC continuously works in projects. An analysis of the project flow was conducted based on interviews at and visits to PC as well as relevant documents distributed by the department. The report gives an understanding and analysis of how PC works in projects.

The effects of the deregulation of the electricity market 1996 in Sweden on short-term hydropower regulation are unknown. This report investigates patterns in subdaily regulation in the Ångerman River Basin during the period 1993-2011. Differences in subdaily flows and zero flow events between the periods 1993-1995 and 1996-2011 were studied by analyzing hourly data from 8 regulated and 8 unregulated locations with four subdaily flow variation indices. No correlations between the market deregulation and the regulation intensity in the Ångerman River basin were detected. The number of days natural ranges of variability were exceeded and the magnitude of subdaily variation were significantly higher at regulated locations.

This master thesis was carried out at ELFA, one of the largest catalogue distributors of electronics in northern Europe. ELFA offers a wide selection of products such as measuring instruments, fuses and screwdrivers. The master thesis handles the possibilities of an increase in the internal flow of products. The background to this problem is ELFA?s acquisition of two new companies, which brought the product range in the warehouse from 55 000 to 80 000 products.

The purpose of this study was to examine whether an inventory of the vegetation overgrowth could be used to indicate a locally nutritional impact. The study was conducted at Märstaån where the water runs through a number of agricultural lands that could lead to an increased amount of diffuse emissions of nutrients. The vegetation overgrowth in the water was also studied in relation to shade, meandering and water flow effects on the vegetation. With this method, no definitive conclusions could be drawn.Where the water was shaded, no vegetation overgrowth could be found. Therefor trees should be planted to prevent any future overgrowths.

I denna studie är syftet att belysa vilka effekter som underhållningsspel kan ha på motivation och koncentration samt även undersöka om spel kan användas för att förbättra den kognitiva prestationen. Konkret ställs frågan vilka förändringar som sker i reaktion, korttidsminne och perception efter att ha spelat Gradius 3 samt vilka orsaker som ligger bakom dessa förändringar. Resultatet pekar entydigt mot att spelandet har en positiv effekt och förbättrar den kognitiva förmågan. Särskilt när det går bra i spelet och man får ett flow kan prestationen maximeras, vilket överensstämmer med Csíkszentmihályis flowteori. Det flow som uppstår i spelet ger en euforisk känsla av tillfredsställelse som stimulerar motivation och koncentration, vilka båda är förutsättningar för bättre prestation.

This thesis is a feasibility study into how Fresenius Kabi may rationalize their destruction process in regards to cost, recycling, and work environment. The two main objectives are to identify scrap flows and the possibility to improve or replace the equipment that is now carrying out the physical scrapping. The flow has been visualized by a flow chart of the material and communication. A chart of the problem established to visualize where improvements are necessary. Based on the problems proposals are presented on how to improve the flow thru the plant.During analyze of the physical scrapping equipment it was also necessary to take a deeper look at how they are carrying out there work today, how does the procedure look like, working environment and where are the weaknesses.