If an enterprise lacks capital it might be in desperate need of capital contribution to avoid liquidation. One solution to restore the economic balance, is to construct a contract in which the enterprise ensures that capital contribution will be made on given conditions. The purpose with this thesis is to analyze different ways to establish such agreements.A capital contribution can be triggered by a call-off from the board of directors to the contributor, or automatically, when the shareholders? equity falls below 50 percent of the registered capital stock. In the literature, the latter is represented as the most adaptable.

The object with this work was to create a simple feeding program for beef cows. Another object was that I could learn more about the properties and functions of Excel and Visual Basic. I used parts of a program I designed a few years ago. This old program was neither user friendly nor had it an appealing layout. Initially I decided how I wanted the new program to appear and on which foundation it should be built. I designed various forms into a spread sheet, such as lists and multiple choice buttons. Using VBA (Visual Basic for Application) I could create macros, which used the information chosen in the lists and with the multiple choices to calculate the feeding requirement or the feeding plan.

AbstractTitle: Art influences in today´s advertisingimages ? A qualitative study of advertisingimages and work of artNumber of pages: 46Author: Sanna OlssonTutor: Else NygrenCourse: Media and Communication Science CPeriod: Autumn 2009University: Division of Media and Communication, Uppsala UniversityPurpose: The purpose with this composition is to analyse how art has influenced todays advertising images, to see wich influences that can be descovered.Method/Material: Since this is an imageanalys the main material has been consisted of advertising images, a total of seven. In addition, art images have been used as comparative material. The advertising images have been strategically selected, however they are modern and aestetically appealing. A number of questions have been formulated wich is the basis of the analys.Main results: Primarily the study found that art has influenced today?s advertisingimages in different ways.

The law of preferential rights has, since the 70?s, given företagshypotek a high priority after a company has claimed bankruptcy. After the costs concerning the insolvent estate and the liens, företagshypotek has received full refund. The effect has been that the unprioritized creditors often have not recieved any of their claims after the bank have re-cieved theirs. Many countries have during the last decades deviated from this law and in 2003, Sweden decided to take the same path.

Beacon AB has been producing Gobos for some time. A Gobo is a small round sheet used in projectors almost like a slide. It is used mostly in the commercial and entertainment business. Today these Gobos are created by using a film (also called mask). A digital exposure machine called LIOS has been developed to make it possible to create Gobos using direct exposure.

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.

Syskonbädd, or ?Sibling?s bed? in English, is a short story or drama, written by Swedish author Stina Aronson and originally published in 1931 under the pen name Sara Sand. While the story did not attract wide attention for many years, it has recently been republished and performed on stage, as well as aired on the radio. The plot is centered on Harriet, a woman who starts to see the world with different eyes, in a less strict and organized way. Her new view is welcomed neither by her husband nor society, and the book starts with Harriet?s escape from a ?rest home?, where she has been placed by her husband in order for her to return to her old self.

The purpose of this thesis was to study Holmen?s possible future ownership, concerning their forestland in Sweden. We have compared the strategy of the present owning of forests with three different alternatives. These three alternatives are: 1) selling all the forestland, 2) establish a new company which owns the forest where Holmen is the major stockholder and finally 3) an alternative were the two northerly regions are sold. We used Holmen?s annual account from the year 2002 as a bare year and made a reconstruction of the annual account in the three different alternatives.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggestedthat the statutory audit for approximately 96 % of the Swedish companies was to be abolished.The report suggests that the new regulations should apply to all limited companies thatare below two of three limits that have been suggested: a) a balance-sheet total of 41,5 millionSEK; b) a net turnover of 83 million SEK or; c) less than 50 employees. The regulations aresuggested to come into force July 1, 2010. According to the Swedish laws that regulate thelimited companies, Aktiebolagslagen 10:11, should all limited companies regardless of sizehave an chartered accountant or otherwise approved. The purpose of the audit is to create atrust towards the figures that the company shows and also to act as an assurance towards thirdparties (Collis, 2003; Strenger et al, 2008).

The aim of this study was to map and date glacial flutings with ice flows deviating from the predominating northwesterly ice flow direction in the southern part of Norrbotten County in northern Sweden, and also to investigate if parts of the glacial landscape are older than previously thought. The traditional view is that most landforms in the area were formed during the late Weichselian (W3). Analysis of the new high resolution elevation model (2 m grid) derived from laser scanning was performed after treating the data with a hillshade tool in ArcMap to reveal terrain features such as flutings. The analysis resulted in a map showing four main groups of deviating ice flows (N-S, NO-SV, SO-NV and S-N) and several westerly ice flows. The majority of flutings with deviating ice flows were found in low terrain.

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

This thesis has been made in cooperation with the forestry machinery producerEco-Log in Söderhamn. The focus of the thesis has been to find a cheaper wayto open the large engine hood of the company?s harvesters. The goal was tofind a solution that could increase the value for the customers by being saferand simpler to use, or, at the least, keep these values at an equal level comparedto the previous solution.In order to make it possible to CE-mark the new solution, it was importantMachinery Directive that came into effect from the beginning of 2010.To begin with, a specification of requirements was set up. Thereafter, anumber of different basic concepts was retrieved and evaluated.

Today there are many applications of digital terrain models (DTM) and the requirements of low uncertainty increases. Most of the DTM are produced with Global Navigation Satellite System (GNSS), terrestrial laser scanning (TLS), airborne laser scanning (ALS) and total stations. Guidelines for the preparation and verification of DTM are found in Swedish Standards Institute ? Technical Specifications (SIS-TS) 21144:2007 and SIS-TS 21145:2007. These were defined in collaboration between Swedish National Rail Administration, Banverket, and Swedish Road Administration, Vägverket, to satisfy the needs of requirement formulations in the production of DTM planning, design and construction. The purpose of this paper is to produce and control DTM over Åkermans kulle, located west of the University of Gävle, according to SIS TS 21144:2007 using GNSS with network-RTK, TLS and ALS.

Tractors of today come equipped with a CAN-system. A CAN-system sends information from sensors to electronic control units who process the signals. The sensors measure several interesting parameters such as force, pressure and speed for various components of the tractor. This thesis discuss a force sensor which is placed in the pivot of the tractors three point linkage, the sensor measure the horizontal reaction force from the load that the tractor is exposed to. Signals from this sensor can be used to measure the force from any implement that the tractor is exposed to during an operation.