Scania?s discount rate - the return requirement of investments - refers to Scania?s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the WACC. The purpose of this study is to investigate which asset pricing model of APT and CAPM Scania should use in their WACC calculations. The company now uses a group WACC of 11 percent which is used in all company levels.

This paper aims to study the Armenakis´ theory of readiness, "are they ready?", which consists of five key components affecting the outcome of an organizational change. In this case study, the intention is to investigate if any component is important; alternatively if it is possible to discern a pattern between components, i.e. how they correspond to each other. During the past 30 years have a research group lead by Armenakis has studied organizational change and how resistance to change can be avoided by preparing employees in the introductory phase of change. The main object for Armenakis is the question "what determines whether the employees (change recipients) adopt and support, or reject and resist a change".

This paper aims to study the Armenakis´ theory of readiness, "are they ready?", which consists of five key components affecting the outcome of an organizational change. In this case study, the intention is to investigate if any component is important; alternatively if it is possible to discern a pattern between components, i.e. how they correspond to each other. During the past 30 years have a research group lead by Armenakis has studied organizational change and how resistance to change can be avoided by preparing employees in the introductory phase of change. The main object for Armenakis is the question "what determines whether the employees (change recipients) adopt and support, or reject and resist a change".

The main purpose of this Master?s thesis is to examine what librarians in seven public libraries experience as major change in their work tasks. We are also interested in exploring how these changes influence librarians? ways of working. In addition to this we want to explore if librarians have experienced change in relation to user?s expectations and demands and if so, how they are met.

The complex, ever growing and changing environment, requires that today's organizations are dynamic and willing to change in order to stand competitive.This awareness has made change number one priority in almost all organizations' agenda.We live in a world that is constantly changing, yet many organizations fail to change successfully. When a change occurs in complex environments with multiple stakeholders, it immediately increases the complexity and the challenges of the change process.A complex situation may arise when, for example, partial outsourcing of the corporate information system infrastructure. Two of the most difficult challenges that organizations face today is to conduct a successful change process and managing the effect of a change, such as arising expectations. It is very common for change in an organization not to achieve the desired result or that they even fail. There may be a lot of reasons for these failures.

The value of game for hunting from a social economic viewpoint is an interesting topic that is currently being investigated in a Swedish research program. The amount of damages that the game stocks cause to the forestry is, and has been in focus for a longer period of time. Something that I saw as missing was an investigation of how much an active game keeping measure might cost in lost incomes for forestry in terms of reduced acreage for forest production. This question was the foundation for this investigation, which purpose is to give interested persons with decent knowledge of forestry an example of how cost estimation for forestry resembling the example that is studied can look like. The measures that has been taken is a felling of forest in different ages on both sides of a forest dirt road to create increased asset of forage for the game, and at the same time give hunters that have their post along the dirt road a better chance of seeing passing animals early and increasing the possibility to shoot good shots. The area, which is a part of The Swedish Association for Hunting and Wildlife Management estate Öster Malma, is also used as an example for guests who wish to learn more about managing ungulates. These guests have now got the opportunity to get information on how big the costs are for the measures that have been taken. The main conclusions of this work is that changed timber prices and foremost a change of interest rate makes big differences on the result of the calculations.

The aim of this study was to examine what factors experienced psychotherapists emphasize as central and change developing in psychotherapy. The intention was to highlight the therapists' personal thoughts and experiences of psychotherapeutic change. By personal interviews with three cognitive and three psychodynamic psychotherapists, data was retrieved and then analysed with a qualitative phenomenological and hermeneutical approach. The study revealed great accordance between the psychotherapists regarding the importance of therapeutic relationship, factors connected to therapeutic treatment and flexibility regarding to the method of treatment. Moreover, it has been revealed that psychotherapeutic change in both treatments of psychotherapy is due to integration between emotional and cognitive processes.

The aim of this study is to compare attitudes to change among innovation and economics students and teachers at one of the universities in Sweden.Data about students? and teachers? attitudes to change was gathered using a survey.Keeping in mind that knowledge can lower ones resistance this study is based on a hypothesis that individuals from the innovations program have a lower resistance to change. The study is also based on earlier research in regards to comparisons between students and teachers.The results of the study show that teachers have less resistance to change than students. Individuals in the innovation program are however less resistant to change than individuals in the economics program.One can discuss whether or not results of the study show that the hypothesis is correct.The difference between individuals in the economics- and the innovation program are statistically significant and has moderate effects in reality. The differences between teachers and students are statistically significant but only have a small effect.It is however a starting-point for future studies that will possibly explore the subject more profoundly..

Something that all people have come across and more or less experienced is climate change. Climate change in itself is a very complex problem since there are no borders between countries that can stop the problem. The link between science and the public is largely in the hands of the media, since the media play an important role in defining environmental issues and to inform the public about research findings. In recent years, reports from the media showed a slightly skeptical and uncertain picture of this problem. This is despite the largely prevailing consensus among climate scientists that there is an anthropogenic climate change.

The aim of this study was to find possible relations between behaviour and physiology for puppies during different parts of a puppy test. This work deals mainly with the physiological part of the study. Thirtysix puppies, från five litters, were tested in a behaviour test where heart rate was measured and saliva samples were collected before and after each part in the test. Saliva and urine samples were analyzed for corisol concentration as an indicatior of stress. The tests were performed during two consecutive days in the breeders' home when the puppies were seven weeks old. In addition, heart rate and cortisol levels were also measured in the bitch since we were interested in finding out if there were any relations between physiological levels in bitches and puppies.

The practice of residential treatment of youth has been up for debate for quite some time. The debate regarding institutional care has voiced concerns regarding the lack of follow-up and evaluation of treatment and its efficacy. It is especially important with additional research on residential treatment conducted from the perspective of those being treated, as well as the treatment providers. This study aims to add to this field of research. The study is based on two empirical studies conducted through qualitative interviews.

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.

Energy is an essential part of the society and for a sustainable future we need to use the energy resources in a sustainable way. The forest is Sweden?s most important resource for renewable energy and a higher production combined with shorter rotation periods (time from planting to clear cutting) can increase the access to energy. The tree genus poplar (Populus spp.) is interesting as energy resource as it has both high production and short rotation period. But browsing ungulates are a major threat to the establishment of poplar plants and therefore the poplar plantations need to be fenced in today. To use fences is expensive and time consuming; this makes it interesting to find more cost-effective solutions where there is no need to fence. The aim with this study was to look at the ungulates? occupation rate and browsing pressure in poplar plantations without fence.

The purpose of this study is, on the basis of institutional theory, to contribute with moreunderstanding about resistance to management accounting change and also to survey reasonsfor the resistance and how to cope with the resistance.The study is a qualitative case study and semi-structured interviews have been used tocomplement the study?s theoretical area, consisting of scientific articles.The conclusion from the study is that resistance to management accounting change can beunderstood and explained by the institutions of each organisation and its underlying structures. Afurther conclusion is, with the structures in mind there are many reasons for resistance and alsomany ways to cope with the resistance. A model has been produced in purpose to createunderstanding and to survey the resistance to management accounting change..

Climate change is a global and slow process that affects humans all over the world. Climate adaption within agriculture is important to reduce the risks that agricultures are exposed to because of climate change.  Through climate adaption you can improve the positive effects and take advantage of them optimally. How the climate change affects agricultures varies depending on regions and societies. The purposes of the study are to examine how different actors experience the impacts of climate change on the agriculture in Värmland.