Freedom of establishment statutes that restriction of citizens within the EU can not occur. A citizen should be free to establish themselves in a Member State and not be hindered if they choose to leave the State. "Citizens" also includes legal persons such as companies. Legislations in Member States which prevents the freedom of establishment shall be prohibited. When a company chooses to merge across borders and thus cease to be a Swedish company, the Swedish rules for exit taxation applies.

Sedan 2005 redovisar alla koncerner inom EU enligt normer och standarder framtagna av IASB. Övergången till dessa internationella, gemensamma redovisningsstandarder ämnar skapa större möjlighet för jämförbarhet mellan bolag och skydda investerare. Noterade bolag vid Nasdaq OMX Stockholm kommer årligen ut med en bokslutskommuniké som är den fjärde och sista delårsrapporten. De resultatbegrepp som ska användas i denna är reglerade enligt IAS 1 och IAS 34.Denna studie ämnar undersöka om det förekommer andra resultatbegrepp, så kallade non-GAAP measures, än de reglerade, i 204 bokslutskommunikéer från noterade bolag vid Nasdaq OMX Stockholm 2009. Huvudsyftet har en deskriptiv ansats och ämnar besvara i vilken omfattning alternativa resultatbegrepp förekommer, hur dessa benämns och om förklaringar ges till begreppen.

Energy efficiency has become a very topical issue that has been discussed throughout the European Union for preventing negative environmental impacts that have been associated with the consumption of energy. In the residential sector have mainly municipalities set strict requirements for the reduction of energy consumption while the renewable energy has been asked. Different concepts of low-energy buildings have been developed to reduce the cost of operation and maintenance in existing buildings such as in new ones.This thesis has aimed to minimize the energy cost of a large building which has had low energy consumption features originally. Energy reviews has been initiated in order to be able for showing how the house electricity could be carried out even more efficiently.The work was initiated through a literature study to clearly increase the reliability on the energy subject. Different concepts of low-energy buildings have been treated in connection with its specifications, afterward those have been compared with the obtained results.

The number of wireless networks has increased rapidly among both home users and companies in just a few years. That has brought a lot of good things with it, for example the possibility to connect wireless equipment to the network or Internet from an arbitrary position within range of the accesspoint. But since the transmissions take place through the air some new security risks appear. It?s difficult to restrict the signals to a specific space and thereby a lot easier for unauthorized to eavesdrop or disturb the signals compared to a traditional wired network.

This study aimed to explore how 31 collage students' cognitive performance and their ability to create false memories were affected by the exposure of an extraneous background noise. The studies main hypotheses were based on previous research on how extraneous noise affect the cognitive ability and the creation of false memories: 1) that an extraneous background noise increases the ability to create false memories, 2) that an extraneous background noise impairs the learning of cognitive information, 3) that an extraneous background noise contributes to an increased representation of fictional words, 4) that an extraneous background noise impedes the ability to understand speech . The results showed a tendency in which false memories increased in the condition without background noise, a result which goes in the opposite direction of the hypothesis. Furthermore, the result supported the hypothesis that the extraneous background noise impairs the learning of cognitive information. The results also showed that there was no effect between the conditions regarding the representation of fictional information.

Background: The background shows that since the consumption patterns constantly are changing and the Internet usage is growing it creates more opportunities for the companies to interact through new media. There are two ways to go for companies that intend to use social media as a marketing strategy, to be in the possession of their own information or get help from a third party.Problem definition: What factors are important in the long term survival of the companies when choosing a social media?Objective: The objective of this essay is to analyze and evaluate the personal blog and the company blog as an information technology strategy.Method: The essay will have a hermeneutic and quantitative approach in the form of a survey. Theories: Consumer Behavior, The Buying Decision Process, Involvement Theory, Business Concept, Branding, Total Communication Theory, Word-of-mouth/web and Service Profit Chain.Empiric: The empiric will consist of the results from the survey.Results: The result shows that the blog is effective as an information technology strategy however the companies should adapt their choice of blog to the products that they sell.Conclusion: Important factors for companies that seek long-term survival are involvement, communication and loyalty. It is also important to use a relationship marketing approach. .

The purpose of this study is to conduce to the understanding of what challenges the HRdepartmentfaces in the work with the psychosocial work environment in nonprofit organizationsin Sweden. A particular focus in the study is on how the certain features of the nonprofit sectoraffect and tend to contribute to these challenges. In both Swedish and International research thereappears to be a lack of studies that deal with the psychosocial work environment in the nonprofitsector, which is one of the main reasons for this study. International research show, among otherthings, that employees in this sector have a higher degree of work satisfaction than in othersectors. Especially, they value the sense of making a contribution to the society, to get feedbackon their work performance as well as they expect a high level of co-determination.

The Baltic Sea, due to its special conditions, is a unique and vulnerable marine environment. There are many pressures that have an impact on the sea and one of the major problems is the extensive flow of nutrients from land. The most visible effect of the supply of nutrients is the annual algal blooms. One of the main sources of nitrogen and phosphorus supply is agriculture. Nutrient losses from arable land have been increasing as agricultural production has intensified. At the end of the twentieth century an increased awareness of these problems led to the formation of organizations such as HELCOM and Baltic 21.

District heating covers around 80 % of the heating demand in apartment buildings and 10 % in single-family homes in Sweden. In the year 2010 the total input of energy to the Swedish district heating grids was about 70 TWh, which corresponds to 11 % of the total energy input to the whole energy system in the country. Through the combined production of heat and power the CHP-plants often reaches an efficiency of 90 % from energy in the fuel to produced heat and power. In order to keep the efficiency high it is important for the owners of the plant to have good knowledge about the plants performance at different operation points. Strängnäs Energi AB initiated this diploma work together with FVB Sverige ab in order to come up with a program for short term planning of the production of heat and power at the company´s CHP-plant.The work consists of three main parts.

During the last decades the fertility of dairy cows has declined in the same rate as the milk yield has increased. This is a result of the negative genetic correlation between milk yield and fertility, failure to show estrous signs and metabolic problems in the cow. The purpose of this review was to investigate the function of metabolites and hormones as markers for disturbances in fertility, health and production in the dairy cow. There are several metabolites that are suggested to indicate the cow?s energy balance.

Abstract:Objective: This study aimed at describing the health concept in the Swedish follow up programme for cerebral palsy (CPUP), with main focus on how aspects of participation is expressed in the agenda of the programme. Design: Document analysis: The home-page of CPUP was searched for three types of written material; references to the nature and aim of the programme, protocols used for data collection and abstracts from articles and reports on the list of publications. Within these all expressions of health, with bio-psycho-social understanding of the concept, were extracted and condensed with manifest content analysis. The meaning units obtained were linked to the International Classification of Function, Disability and Health ? Child/Youth (ICF-CY).

The Swedish healthcare systems have over the past decades experienced a major reorganization that involves reduction of costs and cuts due to the financial problems that the public health system faced. Healthcare was criticized because it was considered to be bureaucratic and inefficient (Funck, 2007). The solution to this problem was to focus on other measures rather than the economic measures, such as modernizing the healthcare instead of cutting down. Implementing a balanced scorecard in a public sector as a hospital, perceived as failures. This is due to several factors such as communication, knowledge and expected time are not taken into consideration when implementing the scorecard.

The objective of this study is to examine how Lean can make the utilization of inventory more effective and, from a Lean perspective, examine how the value-adding activities related to inventory can increase. To examine this, a case study was perfomed at Svenska Fönster. The conclusions of this study are that Lean can advantageously be applied on inventory to increase the efficiency. .

Backround: Many studies indicate that people with mental illness often suffer from physical illness. Many people with mental illness do not exercise even though they often have knowledge about the benefits of physical activity. Studies suggest that psychiatric patients have the desire to have an everyday life with more content. It is apparent in studies that healthcare professionals believe that it is the patients' own responsibility to keep themselves physically active.Aim: The primary objective with this study is to examine motivation and possible obstacles to exercise for persons with self-perceived mental illness and experience of psychiatric care. The secondary objective is to investigate how psychiatric care may be of importance to people with mental illness when it comes to exercise.Methods: Semi-structured interviews.

The objective of this study is to examine how Lean can make the utilization of inventory more effective and, from a Lean perspective, examine how the value-adding activities related to inventory can increase. To examine this, a case study was perfomed at Svenska Fönster. The conclusions of this study are that Lean can advantageously be applied on inventory to increase the efficiency. .