In a time when economic crises relieving one another, it is especially interesting to study how companies choose to finance their operations. Since there is a lack of studies that include banks, and their capital structures, with the rest of the finance market, it is uncertain whether the theories of capital structure are applicable. Therefore, this essay aims to study whether there is any correlation between the two variables debt-equity ratio and return on equity (ROE) for Swedish corporations on the finance market.In accordance with the theorems that the professors Modigliani and Miller filed, in 1958 and 1961, which describes a clear link between debts, increase corporate value through the tax shield and indirectly increased yields. Although these theorems are the foundation of the modern research they focus on perfect markets. Therefore, this paper has also chosen to place great emphasis on theories such as Trade-off and Pecking-order.

The use of bio fuel is increasing every year. Nowadays you will find different alternatives to oil and electricity heating system. In this essay I have examined what the economic conditions are to invest in a bio fuel furnace. I have chosen to assume from a specific farm and do a case study on this farm. Malmvik farm is located just outside of Stockholm.

The number of sawmills in Sweden has decreased dramatically since the 1980s and the trend looks set to continue. The sawmills that are left instead becomes larger and are situated farther apart. In northern Sweden, they are concentrated along the coastline.In our study, we compared conditions for running a sawmill in inland areas and coastal areas and looked at what factors have the greatest impact on the profitability of the sawmill in northern Sweden.We chose to compare different locals conditions for a sawmill that only sawn pine timber and had an annual raw material requirements of 300 000 m3ub per year. By analyzing the kNN-data from the Swedish National Forest Inventory we have taken out the size of the timber volume at each site and its catchment. We have also looked at possible competitors in the areas that may affect the purchase price of the commodity.

Several scenarios point toward a future where we are far more people on Earth than today, where most of those people will live in cities and where oil no longer dominates in the transport systems and in agriculture as an energy source and where less energy will be available to us. The report investigates what areas in traditional ecological knowledge that can contribute to the transition that follows a future with less energy and establishes three areas with the potential of becoming important: areaspecific biological knowledge in societies that are more dependent upon its surrounding environment and its natural prerequisitesthe local management of these biological resources, which often means a fair sharing and sustainable handling of the resources and which has been observed in Nobel price awarded Elinor Ostrom?s researchthe world views that lie behind how the environment is considered and managed, world views that can inspire and point toward how we in the future should formulate world views that do not give the destructive modern management of the environment It is also noted that the magnitude of the city living in the future is a historical news and that very little research has been done in how traditional knowledge can be transferred into this kind of living..

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

Scarcity due to supply, demand or in time is all factors that affect consumers´buying behavior. The scarcity principle describes how scarce resources appear moreattractive to the customer's eyes than unlimited does. When something is scar thecustomer often draws parallels to the quality and price, that the product will bemore expensive and better. People hate to be deprived of choices. When a certainproduct is scar, the customer will desire the product even more.

Background: Pesticides in conventional food may be related to morbidity and mortality. Furthermore pesticides have a negative impact on the whole ecosystem. Organic food can presume better health as they contain less chemicals and toxins and contribute to sustainable development efforts.Objective: The aim was to examine what attitudes consumers have regarding to purchase organic fruit, vegetables and root vegetables.Methods: The association between consumers? views on conventional food and organic food was investigated using questionnaire given to a population sample of men and women aged by 23-65 (N=60) in grocery stores and in a fitness center. The study was based on a cross-sectional study in a municipality in central Sweden.Results: Consumers were interested to buy organic food.

AimThe purpose of this study is to compare the level of activity between playing wii Sports Tennis and wii Sports boxing, and the usual sports, and to see how the two variants are perceived.Issues:- How much strain ratio and energy consumption it gives to exercise wii sports compared with the playing of sport for real?- How do the test participants experience the different tests?- How are the two wii sports games against each other in terms of activity and fitness in the school environment?MethodThis is an experimental study in which 10 test participants (5 men and 5 women) have carried out four different physical tests. The tests consisted of either playing an exergame or playing a sport for 25 minutes. Physical activity was measured during the test using a heart rate monitor. All test participants completed all tests in the same order.

The subject of this paper is the congestion tax in Stockholm, Sweden. The study has been conducted with the purpose to examine of how public attitudes towards congestion charging looks and the reason behind the attitude. And also to examine if there are any differences in attitudes between those living inside and outside the payment zones, between men and women and between car owners and those who do not own a car or have a driver's license. The study used a questionnaire sent out electronically to a group of friends of friends and of friends? family members.

Bakgrund och problem: Goodwill är den post som länge omdiskuterats utifrån aspekten att det är en svårhanterbar post i bolags balansräkningar. Under år 2005 fastställde IASB att de bolag som nyttjade IFRS inte längre har tillåtelse att skriva av goodwill utan istället ska genomföra nedskrivningar. Problemet som uppstod utifrån det nya beslutet kring föreställningsramen är att det verkar ha blivit allt mer komplext att hantera goodwillposten. Detta trots att IFRS standarden hänvisar att det är av stor vikt att bolag upprättar sina finansiella rapporter så korrekt och rättvisande som möjligt. Inte heller verkar några grundliga riktlinjer finnas till hands för att prestera en så korrekt redovisad goodwill som möjligt och därmed beskrivs posten som en tickande bomb.Syfte: Syftet med uppsatsen är att beskriva och analysera bolagens hantering av goodwillposten.Metod: Den metod som vi har utgått ifrån är den kvalitativa metoden.

The main purpose of this thesis is to analyse the possibilities and problems facing a privatised work injury insurance. This discussion includes the element of premium differentiation. Todays´ Swedish social insurance system is ineffectively formed. The costs have dramatically increased during the 1990´s. The Swedish government is now looking for ways to improve the efficiency of the system.

SammandragGoodwill har de senaste åren fått en allt mer betydelsefull roll i svenska bolag och utgör idag majoriteten av köpeskillingen vid ett rörelseförvärv. Rådande redovisningsstandarder lämnar en stor del av ansvaret för köpeskillingsallokering hos bolagen själva, något som tidigare studier visat ger utrymme för opportunistiskt agerande. Vi undersöker i denna studie 213 rörelseförvärv gjorda på den svenska marknaden under åren 2011-2013. Via en multipel regressionsanalys finner vi belägg för att rörlig ersättning till företagsledare baserad på kortsiktiga resultatmål, tenderar att leda till en högre allokering till goodwill i relation till immateriella tillgångar vid rörelseförvärv. Resultatet kan tolkas som att företagsledare maximerar resultatet ur ett kortsiktigt perspektiv i syfte att också maximera sin egen lön.

AbstractThe dependency of fossil fuels in the transport sector causes large emissions of carbondioxide. This problem can we reduce by using vehicle gas from digested solid manure and leftover of pasture. I have studied the potential for this in the county of Västernorrland. Thepurpose is to investigate how much vehicle gas that can be extracted.One central, large scale digestion and upgrade plant should be placed in Härnösand. Theamount of pasture and manure that is economical and practical available is enough to produce2,7-3,5 millions Nm3 vehicle gas.

Prior studies have shown the relationship between capitalised monthly fees and sales price for tenant-owned apartments in Stockholm. However, few studies have been conducted explaining the effects of capitalised monthly fees over time and how it has changed with, for in-stance, increasing sales prices and fluctuating interest rates. The aim of this study is to deter-mine if the effect of capitalised monthly fees on sales prices of tenant-owned apartments has changed between 2006 and 2014, in Vasastan/Norrmalm in Stockholm. The study shows that there are statistically significant results indicating that capitalised effect of monthly fees on sales prices has in fact changed over the studied time period. The results differ with apartment size (number of rooms) and the conclusion is that there is an effect of time on one, two and three bedroom apartments but not for apartments with four bedrooms or more..

Då den svenska offentliga sektorn handlar kontorsmaterial, idrottsarenor, tjänster eller andra former av inköp hamnar detta under benämningen offentlig upphandling. Den totala summan av offentlig upphandling i Sverige uppskattas överstiga 500 miljarder svenska kronor årligen. När en offentlig upphandling skall genomföras skapas ett förfrågningsmaterial från upphandlaren genom vilket leverantörer får lämna anbud om att kunna slutföra det kontrakt som erbjuds. När anbuden kommer in är det upphandlarens uppgifter att avgöra vilket anbud som är det mest fördelaktiga, detta genom att väga olika faktorer emot varandra. Denna studie undersöker ifall faktorn pris prioriteras i denna beslutsfattande situation från upphandlaren.