Today a major part of the energy produced steams from fossil fuels, finite resources, and a change towards an energy sector based on renewable energy is necessary. Sweden is one of the leading countries with regards to investments in renewable energy but most other countries have a long way to go. This makes it interesting in developing renewable energy projects in new markets in countries like Poland where still a lot of fossil fuel is used. Large infrastructure development projects are very costly and therefore external investors needs to be involved. The investors play an important role in changing the usage of fossil fuels towards renewable energy sources.

I denna uppsats undersöks hur värderelevansen i nordiska förvaltningsfastighetsbolags redovisning har påverkats i och med införandet av IAS 40,och värdering till verkligt värde den första januari år 2005. Värderelevans mäts i denna studie i styrkan av samvariationen mellan redovisningsposterna eget kapital och resultat och bolagens marknadsvärde.Alla förvaltningsfastighetsbolag som har funnits listade på Nasdaq OMX Nordic small-, mid- och large cap under samtliga av undersökningsåren (2000-2013) ingår i studien. De bolag som har noterats under undersökningsperioden ingår inte i studien, inte heller de bolag som varit registrerade under hela perioden men som bytt företagsinriktning till förvaltningsfastighetsbolag under den undersökta tiden ingår i studien.Den undersökta tidsperioden delas in i tre mindre perioder. En period som representerar läget innan införandet av IAS 40 (år 2000-2004) och två perioder som representerar läget efter (år 2005-2009, år 2010-2013). Studien genomförs med hjälp av multipla regressionsanalyser där de olika perioderna skiljs åt med hjälp av dummy-variabler.Studiens resultat visar att värderelevansen har ökat mellan period 1 och period 2.

There are changes in Sweden's foreign policy, and Sweden is no longer a non-aligned and neutral nation. Sweden has expressed a willingness to actively participate in creating peace and stability in the world by giving and receiving military assistance in case of war, crisis or disaster. This is described as complete turnaround in Swedish policy compared to the neutrality and non-alignment during the Cold war.However new research shows that defence cooperation is not new in the Nordic region. Sweden cooperated secretly with Denmark and Norway, two NATO countries, about co-operative defence of Scandinavia during the Cold War.Is our historical picture wrong and what we perceive as new and revolutionized not particularly new? Is today's open Nordic defence cooperation a continuation of what was done in secret during the Cold War? The essay investigates and compares two different Swedish defence cooperation?s where one was previously secret and the other is open.

I tidigare debatter om marknadseffektivitet har diskussioner förts mellan två läger där den ena sidan hävdat att marknaden är effektiv och den andra sidan, ofta med säte i ekonomisk beteendevetenskap, hävdat att systematisk riskjusterad överavkastning går att erhålla. På senare år har diskussionen utvecklats till att utröna om och hur graden av marknadseffektivitet förändras över tid. Den andra sidan gör nu kopplingen att Effektiva marknadshypotesen, en av de ekonomiska teorier som fått störst genomslag, kan samexistera med ekonomisk beteendevetenskap och förklarar att graden av marknadseffektivitet förändras över tid. Denna koppling kallas för Adaptiva marknadshypotesen och är i stor utsträckning vad denna uppsats kommer att behandla.En effektiv marknad innebär att aktiekursen alltid återspeglar det sanna värdet av företaget. En privat investerare gynnas på så sätt av en effektiv marknad då en aktie inte kan vara felaktigt prissatt.

Angelica archangelica (Garden angelica) is the only Medicinal and Aromatic Plant (MAP) with a Nordic origin. The plant can reach up to three meters when cultivated. Angelica archangelica is used as flavouring in additives, honey, beverage base, essential oils, fol-klore medicine and as ornamental for decorative purposes. Commercial cultivation is mainly focused on root production. Production countries are Poland, Netherland, France, Belgium, Switzerland, and former Czechoslovakia with an overall yearly world production of 1000 kg of essential oils.

Monuments are raised all over the world of several different reasons. A monument dosen´t only refer just to itself, it also tells something about the historical context they are risen into. The overall purpose of this study is to try to reveal how history is used through the process, and rising of the monument "Vindarnas Boning" in Karlstad, Sweden 16/6, 1967. The historical narrative around this monument is about to show the importance of the esthetics, the main forces around the monument and last, how the monument legitimacy is maintained. Throughout those analytic tools, according to this study, I will try to examine possible other reasons behind this monument than the official one, who is to act as a remembrance of the finnish immigrants who settled in the unpopulated deep forests of Sweden and enabled to maintain a minor community separated from other influences, during the 16 th century and onward.

Library and information science (LIS), being a research area characterized by theoretical discord and definition disarray, provides an interesting field of inquiry. Its content, boundaries, scope and superior identity are not clearly stated. This Master s thesis focuses on a thus far unexplored perspective on the discipline: a conceivable statistic and causes- and- effect relationship between the LIS students appreciated identification with the superior identity of the discipline, and the chosen vocational direction within the field. This relationship is examined through testing a working hypothesis on the results of a major quantitative questionnaire survey. The theory behind our research derives mainly from Thomas Kuhn and Richard Whitley.

Northern Stories is a narrative video-project, mixed between how to work with the movieformat and the programs involved. As well as the complexity of how it can be to work in collaboration with a company and an investigation in how to evolve my design process. This from a designer?s point of view and with the intention to produce a finished product..

I begin my essay with a story that illustrates how a preschool activity organized on a modular work can be perceived. I describe how the environment has been rebuilt and modified to accommodate one large group of children instead of two smaller groups as before. Management´s justification for the change is that it is carried out to give the children better conditions for their learning, but my understanding is that it also hampers preschool-teachers´ abilities to implement their assignment.I try to understand what benefits module work by examining what well-known researchers believe is important for children´s learning in environmental and preschool teacher´s importance. When I use what I have learned to analyze my story, my opinion is that the change of the preschool activity not have just a positive impact but also entails that preschool teachers find it difficult to be present and in interaction with the children as several well-known researchers notes is important for children´s learning. I discuss how a large and rich environment at the same time can be perceived as incalculable for teachers, which can result in not all of the children being paid attention to in the preschool activity.

The ability of dairy cows to survive and the economic importance of this have been in-creasing in dairy cattle breeding lately. Increased longevity contribute to an increased pro-portion of cows that produce milk in more productive lactations and reduces the replace-ment costs together with a good health and fertility. Unfortunately it is often argued that longevity has been decreasing due to a strong selection for production traits in dairy cattle.The aims of this study were to find correlations between different longevity evaluations and between different estimates on longevity and other traits in the Nordic Total Merit (NTM) breeding value. The aim was also to compare different traits for cows of two differ-ent longevity groups.The data were Predicted Breeding Values (PBV) from Nordic HOL and SR bulls and records from Holstein (HOL) and Swedish Red (SR) cows estimated by the Swedish Dairy Association.The three Swedish longevity indexes were very highly correlated (>0.89) and the corre-lations between the Swedish official longevity index and the five Nordic Cattle Genetic Evaluation (NAV) longevity indexes varied between 0.73-0.83.In the sire evaluation part, the traits most negatively correlated with longevity for HOL were dairyness, protein and fat index. In SR, milk, protein, and fat index only had slightly positive correlations with longevity.

On Nasdaq OMX Nordic Stockholm there has been a large increase in issues of preferred stocks since the financial crisis 2008. Aiming to explain whether preferred stocks have most of their characteristics relating to debt or equity, we answer four sub questions. Do all preferred stocks share the same features, or do they differ from each other? Our population is similar in characteristics, except for the preferred stock of Swedbank which is convertible and deviates when it comes to participation in dividends - instead of convertible the others are limited and redeemable. Further, the second sub question treats preferred stock in relation to the common stock quantitatively, in market data.

Conclusions: A myriad of interpretations are possible when studying and discussing a particular organizational culture. As culture can not be removed from its context, we illuminate the effects that the internationalization process has with regards to unifying the organizational culture in our particular setting studied. Maintaining however, that a reflexive look at this culture shows no single interpretation as being sufficient, we try to expose its richness and ambiguities through a three perspective approach..

The purpose of this thesis is to study whether there is a demand for sawn wood products of large dimensions and planed goods among Wallnäs AB:s customers. The thesis consist of two main parts, one survey among Wallnäs present customers and another one which purpose is to increase Wallnäs customer base. Finally there is a chapter that describes what properties the raw material has to have in order to produce the demanded products. The survey to the present customers was conducted through a questioner. A sample of those who stated an interest for either sawn wood products of large dimensions or planed goods, were later contacted for a telephone interview. To reach out to new customers, relevant companies has been identified through the Swedish Trade Councils data base and through the member list of the Timber Trade Federation.

Title: Nelson Garden AB ? Analysis and recommendations based upon the Service Management System Course: Business Leadership within horticulture and agriculture. Author: Annika Kirilov Tutor: Carl-Johan Asplund Examiner: Anders Kristoffersson, lecturer within business economics, LTJ- faculty, SLU Alnarp Keywords: Bröderna Nelson, Nelson Garden, Service Management System, marketing, customer service, retailer Aim: Explore how Nelson Garden AB manages to reach out to customers through positioning of their own labels, when they as a manufacturer are partly dependent on the competence and sales skill of retailers. Methodology: E-mails were sent out to 6 different companies with a proposition for participation. Of those companies that gave a positive answer the most suited company for the diploma work was selected. Thereafter, a contact was established through telephone with the CEO of the chosen company and relevant questions to him were formulated. The second time of contact the first interview was held and half of the questions were answered.

Detta examensarbete har utförts på Pan Nordic Logistics (PNL) i Bromma, Stockholm. PNL är ett konceptföretag som erbjuder sina kunder att skicka paket från, till och inom Norden och dessa transporter köper företaget av leverantörer. Ordet koncept- kommer ifrån engelskans concept, alltså begrepp, idé. I PNL:s fall innebär detta att företaget inte har någon egen fysisk distribution utan distributionen sker efter avtal med dess parter. Företaget ser idag ett problem i att det inte har full kontroll på hur leverantörerna sköter sina transportuppdrag gentemot PNL.