Due to soft grounds in combination with seasonal variation in soil humidity, there is a lack of stands that are possible to cut during spring and autumn in some geographical regions. For Holmen Skog this sometimes means that a large proportion of the contracted private forest is cut during the winter when the ground is frozen. One consequence of this is that the proportion of winter stands in the stand bank of own forest increases while spring and autumn stands becomes a scarcity. This in combination with milder winters, especially when there is a long period of reduced bearing capacity in spring or autumn, means that the situation rapidly can become critical. The overall goal with this study was to generate basic data for decision support in the work to achieve a sustainable distribution between own forest and contracted private forest in the stand bank. The study took place at Holmen Skog, district of Umeå, during autumn 2007 and was based on interviews and an analysis of harvest planning and delivery data. The study showed that there is a problem with how the cutting is distributed between own and contracted private forest during the year and that it foremost is the proportion of winter thinning of own forest that has increased in the stand bank.

The aim of this study is to investigate how länsstyrelsen as a supervisory authority to private compulsory care-institutions works, to guarantee adequate institutional care of unprivileged children and youth with special problems.In order to reach this aim the following questions are to be answered:? Describe länsstyrelsen´s supervision of private compulsory care-institutions (HVB-hem)? How does the officials at the three chosen county administrative boards find about the responsibilityTo answer the questions of this bachelor thesis I have chosen to apply qualitative methods, by interviewing five supervisory authorities from länsstyrelsen, in three different county administrative boards in Sweden.The findings of the study show that officials sometimes find it hard to know the exact meaning and differences between accountability and to be accountable. It also shows that they tend to think that the relationship between länsstyrelsen and the private compulsory care institutions is complicated. Because the officials have two part relationships, they have on the one hand a consultative role and on the other hand the supervising role.Keywords: Länsstyrelsen, Hem för vård eller boende (HVB-hem), Ansvar, Ansvarsutkrävande, Socialtjänstlagen.

The main purpose of this essay is to investigate the legal position for employers concerning protection against what employees can express about one?s employer in social media.It may regard dissatisfaction concerning employment, tort or so-called whistleblowing. The spread through social media may be comprehensive and thus cause more damage to the employer.Employees within the public sector as well as in the private are protected by the liberty of speech, which is constitutional, even the protection of sources or the right to criticize can offer some protection. This gives the employees the possibility to widely express themselves in private social media as long as it can?t be classified as a violation, which per se is very rare.However, certain differences between the both sectors will be pointed out.There are still no constitutional rights regarding social media, but a grey area has emerged concerning the legal position.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

This essay discusses how Private Equity companies (PE companies) reason when evaluatingpotential companies to invest in through its investment criteria. Also methods they utilized toenhance companies value during their ownership period is treated.PE-companies invest in companies where they can see a good future development. Theintention is that through various methods to increase the company's value prior to divestment.In the UK and the U.S. in particular, the market for PE has long been great. In Sweden, insteadthe developments in the industry went a little slower.

Sedan kalla krigets slut har en ny typ av aktör dykt upp i internationella konflikter och krig världen över. Denna aktör är privata företag som i dagsläget erbjuder allt från supplementär logistik till att helt ersätta nationella arméer. Utgångspunkten i denna uppsats är att ta reda på vilka faktorer som har skapat en marknad för dessa företag generellt, samt vilka av dessa faktorer som kan förklara framväxten i Sverige specifikt.I uppsatsen undersöks befintlig forskning kring vad som drivit utvecklingen. Därefter kommer befintlig teori att prövas som förklaringsmodell för expansionen i Sverige.Den befintliga teorin som prövats på Sverige består av sju faktorer beskrivandes politiska och samhälleliga förutsättningar vilka förklarar expansionen. Av dessa återfinns samtliga i Sverige, men genom en analys av deras respektive giltighet i svensk kontext uppstår en mer nyanserad bild, där endast fyra av faktorerna är relevanta som förklaringar.

On Nasdaq OMX Nordic Stockholm there has been a large increase in issues of preferred stocks since the financial crisis 2008. Aiming to explain whether preferred stocks have most of their characteristics relating to debt or equity, we answer four sub questions. Do all preferred stocks share the same features, or do they differ from each other? Our population is similar in characteristics, except for the preferred stock of Swedbank which is convertible and deviates when it comes to participation in dividends - instead of convertible the others are limited and redeemable. Further, the second sub question treats preferred stock in relation to the common stock quantitatively, in market data.

Abstract D Level Essay in Political Science, Spring Semester 2010 by Sangrid von Zedtwitz-Liebenstein. Tutor: Malin Stegmann McCallion. ?Democratic Accountability in Networks? The aim of this study is to highlight the problem of the democratic deficit in the private-public partnerships in Sweden. This is a comparative case study with four ideal types.

Background: Investors use companies? credit ratings as a base in their buy and sell decisions. Companies? credit ratings are also used as indicators of safety in the legislation. This means that credit rating agencies have an important role in the society because they communicate the company?s credit rating to investors and other actors in the society.

This study focuses on work related factors which have an effect on the balance between peoples work and private/social life. Commonly discussed in the daily debate is the so called ?livspusslet?, the time puzzle. The question is: How do you balance the demands from work, family and society? A lot of peoples health and family relations suffers from a stressful situation at work.It?s not hard to figure out that the possible factors which could have an effect on the balance between peoples work and private/social life are many.

Research on psychosocial health in social work isn't developed enough. Instead, there's much more research on psychosocial unhealth. What about social workers, the unhealth is often related to the situation at work and the work environment.The aim of this study was to "during interviews understand the factors which social workers experience as important to maintain their own psychosocial health in the life situations". With hermeneutic method the particular interest was directed on how the participants experienced and explained their psychosocial health on the basis of their life situations, and the results was analyzed with Antonovsky's (1991/2005) perspective directed on health and Sense of Coherence (SOC). In the study, we used a qualitative form of interviews which allowed our participants to answer with their own words and from how they interpreted the questions.

1.1 billion people are today living without sustainable access to improved water. The debate over the water sector has been dominated by the discussion over whether public or private actors are the most competent to manage it. In this paper the arguments pro and contra the two positions are presented to try to overview the debate and to try to find new ways to approach the question of the people living without clean water. By examining possible alternatives towards the discussion of public and private actors, it might result in some new approaches on how to move closer towards a solution. One alternative is local, small- scale projects which focus on the situation of the targetgroup in most need.

The purpose of this thesis is to study the difference in value generation and its drivers between leveraged buyouts and listed companies. The primary objective is to observe if differences exist. A secondary objective is to understand the differences and attempt to provide an explanation based on earlier research on Private Equity. A selection of large Swedish LBO-transactions, carried out between 1998 and 2012, are analyzed and their value generation drivers subject to comparison with a weighted index of companies listed on the Nasdaq OMX Stockholm. A clear difference in value creation is observed, both in size and composition.

This study was conducted on behalf of SCA forest AB, Västerbottens forest administration. Timber procurement from non-industrial private forest owners has become an increasingly important part of SCA:s wood supply. The objectives of this study was to report the current forest conditions in the private forests in the county of Västerbotten, analyse the potential for procurement of wood from private forest owners, and provide a basis for decisions on future strategies for timber procurement from private owners.Material and data have been collected from different sources, mainly from Swedish National Forest Inventory and SKA-VB08. This material was the basis for the analysis and calculations performed with the Heureka application PlanWise. This study area was divided into six different analytical areas (Coastal south, Coastal middle, Lycksele, Inland south, Inland north, Skellefteå), where each area of analysis is represented by a number of municipalities.In this study, two scenarios were specified; one describing the current forest management with current harvesting levels and the effects of these assumptions, the second to illuminate what potential there is for future timber harvesting.

Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.