The aim of this report was to quantify the accumulation of carbon dioxide (CO2) and methane (CH4) in ice-covered lakes in winter (October-March) during three consecutive years, and to assess whether the concentrations of DIC and CH4, as well as the ratio DIC:CH4 differs between years and between lakes affected by clearcutting and untreated reference lakes. Water- and gas samples were collected from four boreal lakes (two affected by clearcutting and two untreated reference lakes) located in Västerbottens inland in spring. The lakes were found to accumulate on average 91, 55, and 84 mgCm-2d-1 during winters 2012-2013, 2013-2014, and 2014-2015, mostly originating from CO2. The concentrations of DIC (autumn and spring) were higher in the affected clear-cut lakes compared to reference lakes for all years, including the reference year (2012-2013) before clear-cutting. No such difference was found for CH4 or the ratio DIC:CH4.

The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.

Android-applikationers användargränssnitt kan se annorlunda ut på olika Android-enheteroch det är svårt att anpassa en applikation efter alla enheter då det finns så många unikamodeller. Målet med arbetet var att framställa ett verktyg som kunde med hjälp av ett korrektdefinierat gränssnitt, upptäcka skillnader i gränssnittet mellan olika Android-enheter.Ett egenutvecklat verktyg framställdes och hade en hög precision. Verktyget kunde bådaupptäcka skillnader och rapportera hur stor skillnaden var mellan gränssnitten..

Background: Mutual funds have become an important part of the Swedish deposit market. Savings in mutual funds add up to almost 20 percent of the households'assets. When the pension reform is carried out all employees are going to have savings both in mutual and bond funds. But only if the fund overperforms the market it is worth investing. Purpose: The purpose of this study is to explore if Swedish mutual funds have generated higher returns than market portfolio in the late nineties.

Today?s feeding methods can determine the domestic pig?s abilities to fulfill basic behavioral needs, such as foraging, and the way in which pigs are feed is an important aspect. Feed does not only provide the energy and nutrients critical for survival, but feeding is also associated with a number of other factors contributing to well-being and reproduction. Today the feed for gestated sows is often composed by high energy and low dietary fiber grain products such as wheat. Three kg of this kind of feed can often be consumed by the sow within 20 minutes.

Cellulose nanocrystals (CNC) are great candidates for composite materials. The reasons why CNCs are such attractive materials for them are due to their great mechanical properties, high aspect ratio and low density. On the other hand, hydroxyapatite (HAp) is a kind of calcium phosphate and a main component of bones and teeth. The purpose of the present study is to make oriented nano-sized composites with CNC and HAp. Although some researchers carried out to make CNC composites with HAp for biomedical materials, nano-sized and oriented ones haven?t been achieved yet.

This is an examination of the Swedish unemployment insurance system and the effects it has on the Swedish long-term unemployment. A search model is explained to give an understanding to the incentives of the unemployed. Different mechanisms that create unemployment and that could create long-term unemployment are investigated, but primarily the unemployment insurance is in focus.The Swedish unemployment insurance has undergone several changes the last fifteen years that have improved its efficiency. The introduction of a finite duration of unemployment insurance entitlement was an important step and so was the decrease in the replacement ratio. Even so, I assess that there is still room for improvements of the incentives to search for work among the unemployed.

The thesis handles the principal-agency problem between shareholders and the Chief Executive Officer. The purpose of the thesis was to examine the link between CEO compensation and corporate performance measured as a change in Market to Book ratio. Data was collected from corporate annual reports between the years 2000 ? 2008 and the study covers 39 Swedish companies from the Stockholm Stock Exchange Large Cap list. To examine whether there is a link between the CEO´s compensation and firm performance, we performed a regression analysis, and no significant relation is found.

Nanotechnology, one of the most interesting sciences today will no doubt have an enourmous impact on tomorrow's society and industry. One of the most interesting nanomaterial that has been discovered is the semiconductor quantum dot (QD). This material shows interesting novel properties such as a size-dependent band gap, which is an effect caused by the quantum confinement effect in all three dimensions. Due to this phenomenon the absorption spectrum can be tuned to the desired value by adjusting the size of the QD.This thesis aims to investigate how the solvent ratio of H2O/Ethanol affects the optical and structural properties of copper sulfide QDs manufactured in a chemical synthesis way using modern microwave heating. The process of manufacturing QDs using chemical synthesis often involve a capping-agent to prevent the QDs from agglomerate into bigger structures.

In healthy dogs, heart rate fluctuates during the day. Heart rate variability (HRV) reflects the autonomic nervous system´s regulation of the cardiovascular unit. Heart rate variability shows the balance between the sympathetic and parasympathetic nervous system, also called sympathovagal balance. Heart rate variability can be measured by time domain - and frequency domain analysis. In a time domain analysis you study the beat-to-beat-interval (RR-interval) in an electrocardiogram (ECG), while a frequency domain analysis can be used to determine the size of the variability.

In this report a new gear concept is evaluated using the magnetic finite element method (FEM)software MagNet and Ansys as well as the mechanical FEM software Abaqus. The gear conceptis evaluated in terms of maximum torque capability, torsional stiffness, gear ratio and efficiency.ABB Corporate Research has proposed a new gear concept which should be less expensive thangearboxes used today. The new concept is called aMagnetic Harmonic Traction Drive and usesthe principles of a harmonic drive gear to achieve a high reduction ratio. The gear conceptreplaces the wave generator used in traditional harmonic drives with magnets and uses tractioninstead of gear teeth to transfer the torque. The main components in the gearbox are the magnets,the flexspline, the magnetic portion and the circular spline.

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

Följande uppsats undersöker hur svensk utbetalningspolitik har utvecklats under åren 1992-2012. Urvalet består av de företag som under våren 2014 var noterade på Stockholmsbörsens ?Large?, ?Mid? eller ?Small Cap? lista. Återköpens andel av den totala utbetalningsandelen visar sig inte vara lika hög som andra internationella studier har visat. Det är istället utdelningarna som utgör merparten av de totala utbetalningarna.

Prediktionen av aktieprisutvecklingen har alltid legat i intresse för den finansiella marknadens aktörer. Flera studier har frambringat värdefulla prediktorer för aktieprisutvecklingen. Som en relativt ny prediktor av aktieprisutvecklingen har varians riskpremium rönt uppmärksamhet i forskningsvärlden. Varians riskpremium har i studier visat sig vara träffsäkrare i prognostiseringen av aktieprisutvecklingen än de traditionella prediktorerna som P/E (price over earnings ratio), CAY (consumption wealth ratio) och dividend yield. Varians riskpremium kan även betraktas som ett mått på marknadsimplicerad riskaversion med negativ korrelation till BNP-tillväxttakten.