Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

The aim of the present study was to investigate the effect of strategy for grouping calves into group pens with automatic milk-feeding systems on the calves' health and growth rate. The usefulness of changes in feeding behavior recorded by the computerized milk-feeder during periods of illness to identify calves with clinical diease was also studied. In the first experiment, 64 calves were moved in and out of group pens in a continuous way, while 46 calves were transferred into group pens until the the pen was considered "full". The calves in the latter groups were then held together until weaning. It was found that calves in the fixed groups grew approximately 100 g / day more compared to the calves in the dynamic groups. Signs of clinical respiratory disease were less frequent in this group, while the incidence of diarrhoea was slightly higher. In the second experiment health parameters, milk consumption and feeding behaviour was recorded daily for 46 calves.

This Degree project summarizes how it is to work in the CAD program Revit Architecture. This was done because AQ Arkitekter in Eskilstuna is interested in how Revit works. Especially compared to AutoCad which is the software they are using today. Will their work become more efficient with the new software?The starting point was to find out how it is to work with Revit when you only used AutoCAD Architecture before.

The environment became an established issue on the international political agenda after World War 2. How to preserve natural resources became an issue that concerned several powerful participants, affected by changed conditions in the environmental legislation. This paper is a study of the growing environmental work within the multinational Swedish corporations Boliden, IKEA and SAS and how it was affected by the globalization. The material studied is environmentally related information produced by the companies and also interviews with the Environmental Managers. The information provided has been analyzed and compared with well-known opinions of globalization, trying to find out how the process of globalization has affected the handling of environmental work within the companies.

Background: Charity and other non-profit organizations have traditionally not been subject to any particular regulation enforced by Swedish law. Recently though, accounting standards have been altered which, through the new "Bokföringslagen" as of first of January 2001, have affected accounting standards for non- profit organizations. One of the implications which the new"bokföringslagen"has for non-profit organizations in Sweden is the link which it establishes with other accounting regulations enforced by the "Årsredovisningslagen". This link will, in turn, determine which rules that apply for any particular organization. Purpose: The purpose of this thesis is to examine how accounting regulations are handled by Swedish non-profit organizations.

This Degree project summarizes how it is to work in the CAD program Revit Architecture. This was done because AQ Arkitekter in Eskilstuna is interested in how Revit works. Especially compared to AutoCad which is the software they are using today. Will their work become more efficient with the new software?The starting point was to find out how it is to work with Revit when you only used AutoCAD Architecture before.

Data retrieved from airborne laser scanning represents a new source of forest data. Today, the technology has matured so that it can function in an operational environment. The aim of this study was to compile areas of application of laserdata in forestry. Moreover to analyze costs and accessibility of laserdata. The goal was to provide private forest owners information to support assessments of possible benefits of laserdata.

In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others.

Background and Problem: Human Resources are considered one of the most important assets when competing with other companies. There are a lot of studies made in general on the subject while studies considering a specific context are missing. To consider the context when adapting a HR-strategy is interesting as the structure of the organization and the environment affects both the organization and the individuals within it. To study how the controversial context affects an organization is particularly interesting as the context is subject for discussion in the society.Aim: The study's purpose is to investigate how Human Resources are handled in a controversial business and to identify success factors when adapting the strategy to the controversial context.Methodology: The study started out by collecting theories connected to the subject with Fombrun, Devanna & Tichys HR-cycle. Interview questions where made based on the theories and answered by three of the case company's employees, whom all are well familiar with the case company's HR-strategy.Conclusion: We have come to the conclusion that there are no remarkable differences when handling Human Resources in a controversial context then in earlier published theories.

The overall goal of this diploma work is to produce a design of a 5 GHz radio frontend using Agilent Advanced Design System (ADS) and then build a working prototype. Using this prototype to determine if RF circuits at 5 GHz can be successfully produced using distributed components on a laminate substrate. The design process for the radio front-end consists of two stages. In the first stage the distributed components are designed and simulated, and in the second stage all components are merged into a PCB. This PCB is then manufactured and assembled.

This essay is about the representation of orthodox Christianity in Swedish educational material. With the help of my analytical approach inspired by Michel Foucault, I have studied material used in school for the subject Religion. I have limited the educational material in two ways. First, the main reason for this is that I am only interested in material written and produced from the year 2010 until today. Secondly, the material I have chosen to focus on is written for the grades 7-9 and for high school.

The energy consumption continues to increase as the use of electronics and energy consuming equipment increases. The use of fossil fuels has to be phased out for this to be sustainable in the long run while the use of renewable energy continues to increase. A renewable energy source is solar energy but the production of heat and electricity are today very expensive compared to other energy sources and an important task for the solar energy market to grow is therefore to minimize the production cost of the solar collectors while increasing its efficiency to produce heat and/or electricity. One way to convert solar energy into heat is by using solar collectors and electricity can be produced by utilizing the produced heat, or by applying solar cells.This thesis aims to recommend a reflective material for the next generation solar collectors from Absolicon and to recommend a commercially available coating for the receiver tube of the solar collector. A market study has been carried out to investigate the cost-related aspects along with the optical and durable aspects for the optical material of the solar collector.

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

Background: Resources that are hard to put a value on and cannot be classified as assets in the balance sheet as well as the development towards the information society has led to an increasing need and use for voluntary information in the annual reports. The increase of voluntary information can foremost be seen in the field of human resources.Purpose: The purpose of this thesis is to describe the development of voluntary information about human resources in the annual report of a number of Swedish quoted companies. The purpose is also to see if there is a difference in the development between manufacturing companies and service companies.Method: Six manufacturing companies and six service companies were chosen from the Stockholm exchange A-list. Using both a qualitative and quantitative research method the annual reports of the chosencompanies were studied for the years 1995, 1997, 1999, 2001, and 2003. A model consisting of seven categories; health, diversity, recruitment, staff turnover and comfort, benefits and motivation, education and competence development, was developed to clarify were the development took place.Conclusions: After finishing the study one can tell that the amount of voluntary information about human resources in the annual report has increased even though the percentage share of the total annual report only has increased appreciably for manufacturing companies.

The thesis strives to answer the question whether there are any differences between how young customers, in comparison with older, are affected by brands when buying different products. The purpose is to get a clearer idea about the brands' importance in the future and in that way also to give guidance to companies about how to best market themselves and there products.To answer the question, an experiment was conducted with 480 respondents taking a survey where they had to rate a product after reading a short text about it. Some of the texts stated that a specific brand was behind the product while some said the product was produced by an unknown brand.The result of the study was that young people showed a greater propensity of rating products with a brand higher than products without brands, in comparison with the older respondents. This gives reason to believe that brands progressively will become an even more important tool for marketers and an unmatched asset for companies in the future..