Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

Assessment of impacts on nature and reindeer husbandry by the considered mountain road between Borgafjäll and Saxnäs- Swedish National Road and Transport Research Institutes method for assessment of damage to heritage assetsThere are plans regarding the building of a new road from Borgafjäll/Båtas to Saxnäs, and two road alternatives have been presented. The road has been localized to an area which is protected as a nature reserve and listed as a Nature 2000 area. This report aims to determine the effects on the Nature 2000 area and reindeer husbandry, and to be a source of knowledge for future environmental impact assessment in that project. In order to assess the impact on nature values and reindeer husbandry a method from the Swedish National Road and Transport Research Institute (VTI) has been used. A literature review has been made to prescribe the effects and consequences.

This paper deals with Iraqis in the Swedish labour market. The main goal was to point out on positive aspects of the Swedish labour market integration. Previous studies were mostly problem oriented on immigrants? situation in finding a job, especially when related to immigrant from non-European countries. Instead this study is focused on the more positive aspects.

Background: It is necessary for a company to hold some unique and irreplicable competitive advantage in order to be able to succeed in a market. In a market where public procurement is an important part the competitive advantages will be characterized by the fact that some of the participants on the market are public organizations and that their actions as for procurement fall under the legislation LOU. The characteristics of competitive advantage also depend on and change with continuous changes on a market. Purpose: The purpose of this thesis is to study the competitive advantages that are presenton a current market characterized by public procurement and how these are created. The purposes is also to based on the trends on the market today study and predict the nature of the competitive advantage on the market in the future as well as the changes that we think will occur on the relevant market.

Asset management in insurance companies differs from conventional asset management to the extent that respect has to be taken to both assets and the commitments the insurance company has towards its customers. A model that has proven to fit well regarding the matching of assets and liabilities is the Asset Liability Management Model (ALM model). In addition to the matching in the balance sheet, the ALM model can be used in a company's work with strategic portfolio allocation by applying it as a basis for analyzing investment strategies with expected risk and return. From this, the ALM model also becomes relevant for calculating key figures according to the legal framework Solvens II which includes laws and regulations regarding the demands on economical strength (solvens) of insurance companies.Hence, the goal of this masters thesis has been to, on behalf of Bliwa Livförsäkring, create an ALM model to support the asset management department of Bliwa in their work with defining a credible way of analyzing the future risk and return of Bliwa's asset portfolio and insurance undertakings.The ALM model generally consist of four submodels, the scenario model, the liability model, the asset model and the company model, where the scenario model often is named as the core of the ALM model. The course of action has been to develop these submodels individually, with focus on the scenario model.

Our lives in urban areas are becoming more and more inactive with negative effects on our mental and physical health. Natural environments and physical activity have the power to both prevent and reduce mental fatigue. Meanwhile we engage ourselves with physical activity, the nature fascinates us with its complexity. In April 2006, some of the visitors to the recreational area of Skrylle were asked to fill in a questionnaire which included questions about their habits within physical activity and the experience of nature. The questionnaires were then divided into two groups: those filled out by persons who exercise on regular basis (i.e. three or several times/week) and those who rarely exercise.

Teaching in pre-school usually takes its starting-point in children?s reality and curiosity. Apart from that it has also been important to take contains of a special subject under consideration, for example development of language and communication or mathematics development. The purpose of this study was to investigate how natural science as a special subject in pre-school education is expressed by five trainee teachers when they teach children at the age of 2-7. Generally the study focuses on the students? teaching actions as well as their line of argument about their teaching and the choices they have to make.

Chlorinated solvents are common contaminants in soil and water. Under anaerobic conditions microbes are capable of transforming chlorinated solvents into ethylene which would result in a remediation of the contaminated area. In order to use natural attenuation as a remediation method evidence of continuous degradation is required. Furthermore, the degradation must occur at a sufficient rate and continuous monitoring of the site is needed until the demanded levels are achieved. A field study was performed on the basis of data from a dry-cleaning facility contaminated mainly by perchloroethylene.

The purpose of this paper is to examine and analyze past development of mutual funds in large and small mutual fund companies and see if there are any differences between these two segments. Limitations on the number of funds have been made by choosing Nordic mutual fund companies that invest in emerging markets over an 11-year period. The study is made on 66 mutual funds managed by 13 mutual fund companies in which the segment of small fund companies includes seven fund companies with assets under management less than 100 billion SEK and the segment of large mutual fund companies includes six fund companies with assets under management more than 400 billion SEK. In the comparison of the segments the Sharpe ratio has been used to calculate the risk-adjusted return. The study shows small differences of the risk-adjusted return between the segments.

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.

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.

The natural sciences and the humanities are associated with differentpublishing patterns. Open Access publishing are mainly associated withthe publishing patterns of the natural sciences. Many Swedishuniversities and research funders are proponents of Open Accesspublishing, what will that trend mean to the scholars with a publishingpattern not corresponding to Open Access? In this paper literary scholarsare interviewed for the purpose of learning the motives and strategieswhich form their publishing pattern, and how they relate to Open Accesspublishing. The results show that literary scholars are less competitiveand hold a more gentle knowledge-sharing ideal, than natural scientists.The drive to gain acknowledgment and the recognition of colleagues inorder to collect academic capital as Bourdieu describes the academicfield is still present though.

The purpose of this master's thesis is to evaluate whether it is feasible to use the panchromatic band of Landsat 7 in order to improve the spatial resolution of colour images. The images are to be used as texture in visual databases for flight simulators and for this reason it is important that the fusion preserves natural colours.A number of methods for fusing panchromatic and multispectral images are discussed. Four of them are implemented and evaluated. The result is that standard methods such as HSI substitution are not suitable for this purpose since they do not preserve natural colours. However, if only high frequencies of the panchromatic image are used the resolution can be improved without noticeable colour distortion..

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.

This report deals with hard surfaces and the factors which are behind the criteria for dimensioning, also dependent on the level, or volume, of traffic. A test was made on slabs of two kinds of natural stone. This was made to see if the values that were reached for breakload was transferable to the same tables that the concrete industry is using for surface dimensions of slabs and paving stones. The test showed very high values and the result, together with the written study, led to the author?s suggestion for a classification table where slabs of natural stone were divided in to different classes depending on traffic, thickness and durability..