I denna uppsats studeras svenska börsnoterade bolags tendenser till resultatmanipulering. Iuppsatsen undersöks huruvida kvartalsvisa resultatmönster kan indikera förekomsten avresultatmanipulering. Uppsatsen undersöker även om bolagsstorlek, baserat på totala tillgångar,är en parameter som bidrar till ökad användning av resultatmanipulering. Via den modifieradeJonesmodellen görs beräkningar för att besvara studiens syfte. Resultat av studien visar attgraden av icke godtyckliga periodiseringar inte skiljer sig åt mellan räkenskapsårets kvartal.Vad gäller bolagsstorlek presenteras indikationer på att stora bolag tycks manipuleraperiodiseringar i större utsträckning än små bolag..

In several countries that have been early in the development of wind farms, there is today a second hand market for the used wind turbines. The European Union (EU) has established a waste hierarchy in order to minimize throwaway mentality. The second hand market is a part of this as the steps are to minimize, reuse, recycle, extract energy and landfill.In order to promote the development of renewable energy, there are energy certificates for the producers that provide it, wind power being one type of renewable energy. After 15 years the energy certificates for a specific wind turbine are no longer paid, and after that there are several different scenarios for the wind turbine. The scenarios investigated in this bachelor?s thesis are export of the wind turbine to countries that are not as far along as Sweden in their development towards renewable energy, selling in Sweden to individuals, and recycling of the wind turbine, as it mostly consists of metals and therefore is recyclable.

The purpose of this essay is to describe how Boverkets Byggregler has affected the cost ofnewly built houses from 2003 to 2012, to Boverkets Vision 2025. The purpose is also to findagent-principal relations in the construction sector.When investing in an energy efficient house the operating costs are reduced compared to aconventional house. But due to the lower operating costs, the investment cost rises. In thisstudy, we find out if it is economically viable to invest in an energy efficient house comparedto a conventional house from the customer's perspective.The study's approach has been qualitatively where we in collaboration with Derome Hus hadaccess to three conventional reference houses and a passive house and data that was necessaryto conduct viability assessments on houses. We conducted five interviews with people fromDeromekoncernen and Varbergs kommun.The calculation methods we have used in this study are present value method, annuity methodand a sensitivity analysis.

The background of this research is that Swedish food products have hard to compete at the home market, depending on imported food products that increase more and more for every year that pass by. The ethic values LRF associate with Swedish food products, many customers have hard to put in relation with condition of foreign agriculture. Most customers today inquire high quality, safety and convenience in the food which they are eating. The source of their food seems to have less meaning. Many restaurants and bigger households appreciate Swedish food products and wants to buy them but price differences against foreign wares are to high. We have done oral interviews with wholesale dealers, restaurants, public purchasers and with different market organisations, there we have discussed buying strategies, the way they see the primary producer, the conscious of guests, choice and attitudes to Swedish and foreign products, distribution of power in the food market chain and to what position and suspension, they want the ranks of suppliers to have. The result shows the share of imported wares within restaurants and bigger households are at a high level and will continuing increasing. Within these sectors the final consumer in many cases put less effort in the origin of the raw source of food.

Printed newspapers are on the decline, while digital versions are in rapid growth. Consequently the industry must draw up new business models around the digital format - models that can produce revenue streams equivalent to those that the print format used to produce. However, after a decade of 'free' online news, consumers now hesitate to pay. In their struggle for survival, strategic pricing is a central issue for newspapers. This study aims at describing how Swedish newspapers price their digital content, by analyzing their pricing processes and five factors that may influence the choice of paywall and price levels.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: The relation between alcohol and abdominal obesityAuthor: Anna Eriksson och Karin EdenholmSupervisor: Fredrik BertzExaminer: Ingrid LarssonProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 30, 2013Background: Abdominal obesity is a part of the metabolic syndrome, which has a worldwideprevalence of 20-25 %. The problem with abdominal obesity is the accumulation of visceraladipose tissue, which is an important risk factor for cardiovascular disease. Alcohol haseffects on metabolism, and can also lead to an increase in total energy intake; these twofactors can lead to an increase in accumulation of visceral fat. Besides this there are studiesthat show that a moderate alcohol intake could be good for your health. The context gets morecomplicated since different studies have shown contradictory results concerning theassociation between alcohol, different types of alcoholic beverages and measurements ofabdominal fat.Objective: The objective of this article review is to assess the evidence of whether alcoholintake is associated with accumulation of visceral adipose tissue, using the measurementswaist circumference (WC) and waist-hip ratio (WHR).Search strategy: The databases used in the literature study were PubMed and Scopus.

Sammanfattning ? "All inclusiveturism: The price of greatness is responsibility"Datum: 18 januari 2013Nivå: Magisteruppsats i företagsekonomi, 15 ECTSInstitution: Akademin för hållbar samhälls- och teknikutveckling, HST, Mälardalens högskolaFörfattare: Per Barkström (9th October 1986) Malin Blomstedt (20th November 1980)Title: All inclusiveturism: "The price of greatness is responsibility"Handledare: Finn Wiedersheim-PaulNyckelord: All-inclusiveturism, långsiktig hållbar samhällsutveckling, CSR, hållbar turism, ekonomiskt läckageFrågeställning: Är det möjligt för resebranschen att bidra mer till en långsiktig hållbar samhällsutveckling än den gör idag gällande All-inclusiveturismen? Hur bör resebranschens förhållningssätt gentemot All-inclusiveturism gestaltas ur ett CSR-perspektiv?Syfte: Huvudsyftet är att beskriva hur resebranschen kan justera sitt förhållningssätt gentemot All-inclusiveturism för att bättre gagna en långsiktig hållbar samhällsutveckling i de länder där verksamhet bedrivs. Delsyftet bottnar i att undersöka och analysera hur den rådande All-inclusiveturismen påverkar samhället ur ett långsiktigt hållbart samhällsperspektiv.Metod: Studien är av kvalitativ karaktär och baseras på sekundärdata i form artiklar, rapporter och böcker för ämnet relevant litteratur samt primärdata i form av personliga intervjuer med profiler som förespråkar hållbar turism. En fallstudie av den svenska resebranschens förhållningssätt till en långsiktig hållbar samhällsutveckling genomfördes med en deduktiv ansats. Vidare tolkades referensramen och empirins insamlade material för att skapa en analys och slutsats.Slutsats: Givet att nedanstående förslag implementeras kan resebranschen justera sitt förhållningssätt gentemot All-inclusiveturism för att bättre gagna en långsiktig hållbar samhällsutveckling i de länder där verksamhet bedrivs.1.

In Sweden today, the consumers have the opportunity to use the different sales channels; physical store, online store and brick and click, a combination of both. For the past decade, the use of ecommerce has spread tremendously and the fashion industry is one of the top three industries in this category. This, together with the growth of technology, have created new opportunities for consumers during their online shopping. The purpose of this study is to examine the differences between consumers who use physical store, online store or both. This study aims to look into consumers' shopping habits within these sales channels and factors that are affecting them.

Many grocery stores have products marked whit there private brands. The information about these brands is poor. We wanted to find out what the stores own brands stand for and what the manager of purchase thinks it stands for. We choose to concentrate on meat and cured meat and limit our study to ICA, Axfood and Coop because they are the three main actors in the Swedish branch of grocery. The supplier has traditionally manufactured products and made there own brands. These products have been distributed and sold to the consumer thru stores.

AbstractThe assignment were assigned by Camatec Industriteknik AB. Camatec is a Karlstadlocated consulting company, they make everything from pilot studies to complete projects in mechanical design and calculation. They even have their own patented product, Camcoil. It is a winder for steel strips and is used for example with hardening of the steel strip. The assignment has been to solve the problems encountered by some customers within this product.

I was assigned to the thesis as part of a project GMA AB (Ground Machinery Applications AB) is running. The project aims to develop a new method for injection of drilled holes in rock walls. Currently, the injections usually involve cement but the basic idea of the project is to replace cement with a supplement called Silica sol.Silica sol is known as a gelling liquid. The gel time is controlled by a mixing of saline. Depending on the amount saline that gets mixed in, the gel time varies.

In this paper I study how the repeal of the Swedish wealth tax (1 of January 2007) has affected people´s labour supply behaviour. This particular issue is relevant because it may help us understand some of the effects of the earnings tax changes that have taken place in Sweden. Accoring to standard economic theory a repealed wealth tax is similar to an income effect for the persons who previously paid the tax. That means that they theoretically will want to consume more leisure, that is decrease their labour supply. The method I am using to test this hypothesis is a difference-in-difference approach where the treatment group consists of persons who previously paid the tax and the control group of comparable persons who did not pay the tax.

This project aims to investigate whether algae can be used for biodiesel production in Italy. Algaes are a good option since they are fast growing and do not occupy arable land. The aspects that have been considered are growing, harvesting, which algae strain that is most suitable, extraction of oil, the production of biodiesel and where in Italy this could be possible due to climate. Cost? and energy calculations have been made to investigate if biodiesel produced from algae would be profitable. During the production of biodiesel there are several residues obtained. When the oil has been extracted from the algae, biogas is produced from the residual biomass by anaerobic digestion and then the electricity that can be produced is supplied to the production of biodiesel.

Solar energy is the one most talked about among energy sources due to its huge potential amongst renewable energy technologies. A greater use of the solar energy may be the solution to today's climate threats. Normally there are two different types of solar technologies, solar cells and solar thermal collectors. Solar cells convert solar energy in to electricity whilst solar thermal collectors convert solar energy into heat, which can be used to heat hot water for households. This goal of this study has been to investigate the possibility of implementing solar energy into the energy system of Kista Galleria, one of Sweden's foremost venues.

The purpose of this essay is to study the impact of different factors on corporate capital structure. The factors studied in relation to corporate debt ratio are industry affiliation, size and profitability. The study involves all 252 companies quoted on the Stockholm stock exchange and cover a time period from 2007 to 2011. The result shows that branch affiliation has a significant impact on corporate debt ratios. Regarding size and profitability, however, these factors do not have an evident impact on corporate debt ratios..