In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.

The purpose of this thesis is to investigate the European certificate of succession, and how it affects Swedish inheritance law. The European certificate of succession is a European document that will be introduced in august 2015 in the EU regulation of succession. The certificate of succession is meant to simplify the current process of cross-border inheritance by legitimizing the concerned parties, which according to the regulation are: heirs, legatees, executors of wills and administrators of the estate. According to the regulation, the member state of which the deceased had habitual residence shall have jurisdiction to rule on the succession as a whole. Since the certificate is a European document, it will have legal effect in all member states.

Purpose: The purpose of this thesis is to examine whether some periods of declines in Swedish real credit can be explained by a credit crunch. Is it further possible, with these results, to do any conclusions about the banks behaviour in the on going financial crisis that has shadowed the country since 2007/2008? Method: A credit crunch is here defined as a period of supply-side restrictions on loans which doesn?t reflect the ongoing interest rates. By estimating a supply and demand function with a disequilibrium model the excess demand- and supply for credit due to different periods can be calculated. Conclusion: A credit crunch has been present during a period after the banking crisis of early 1990?s.

Syfte: Mitt syfte är att undersöka de ansvarsförsäkringar som finns på marknaden och se om dessa ger ett bra skydd och vad de kostar samt hur mäklarfirmor marknadsför dessa och vilka de samarbetar med. Jag vill också veta vilken lagstiftning samt praxis som gäller vid fastighetsaffärer avseende dolda fel, vilken mäklarens respektive besiktningsmannens roll är.Metod: Till att börja med beskriver jag den lagstiftning och praxis som finns, jag tar litteratur till hjälp samt artiklar och information som finns inom området.Sedan undersöker jag de ansvarsförsäkringar som finns, vem som är försäkringsgivare och hur avtalsvillkoren ser ut. Genom insamling av dessa villkor kan jag göra en komparativ studie där jag i en tabell jämför priser på premier, självrisk och högsta ersättningsbelopp.Slutligen analyserar jag de problem och fördelar som kan finnas när konsumenter använder ansvarsförsäkringar.Resultat & slutsats: Det är inte alltid priset är avgörande utan villkor, undantag och vad som ingår väger tyngre vid en jämförelse. En förutsättning är att det går att få reda på vad som erbjuds på marknaden. Det är i nuläget inte helt lätt och det är tidskrävande.

This degree project investigates how elk, roe deer, red deer and fallow deer can affect an estate in Östergötland. The inventories performed within this project, were completed on an estate in Selesjö, northern Östergötland. This property is used to demonstrate wildlife management. The methods used in this study were originally developed for areas larger than individual properties. Three inventories were completed in the study. These included the recording of the number of droppings and the amount of eaten pasturage, as well as the level of damage on young trees.

Bakgrund:Småbolagseffekten påvisades först av Banz (1981) och Reinganum (1981) som kom fram tillatt småbolag genererade högre avkastning än stora bolag under samma period. Effekten syntes även stabil över tiden vilket ej är förenligt med Capital Asset Pricing Model (CAPM) och den effektiva marknadshypotesen (EMH).Syfte:Syftet med denna uppsats är att undersöka om det finns någon påvisbar småbolagseffekt påNasdaq OMX Stockholm och huruvida den i så fall har varit konstant under studieperioden. Vidare syftar studien till att undersöka huruvida relativvärdering av småbolagsaktier framgångsrikt kan användas för att generera överavkastning.Metod:Studien baseras på en kvantitativ metodansats med ett deduktivt angreppssätt. Behövd datasamlas in och sammanställs för att sedan användas för att skapa portföljer som studeras och analyseras baserat på prestation.Slutsats:Studien  har  ej  kunnat  påvisa  en  småbolagseffekt  under  hela  studieperioden.  Underhögkonjunktur har dock en småbolagseffekt kunnat påvisas. Vidare har studien kunnat visa att relativvärdering av småbolagsaktier genererar både absolut och riskjusterad överavkastning jämfört med studiens småbolagsportfölj och marknadsindex (AFGX).

Background: An evaluation of analysts´ forecasting ability is interesting since their estimates constitute an important part in stock valuation and investment decisions. The recent years´ development in the stock market has lead to criticism of analysts? deficient forecasts. Purpose: The purpose of this thesis is to evaluate analysts´ forecasting ability concerning companies quoted at Stockholmsbörsen between 1987 and 2002. We also intend to discuss possible explanations for analysts? behavior in case of deficient accuracy.

Background: In the current labor and business policy debate in Sweden there is a major focus on the need for it to become easier to set up small firms, and that it needs to become easier for small firms to hire staff. In order to set up and run a business, funding is required. Firms can choose to work more or less actively with this issue, but they all need to relate to it. There are basically two ways to fund a business, either through equity or through debt. The ratio between these two sources is called the firm?s capital structure.Purpose: To chart the capital structure of small firms in Sweden.

This study has been carried out in cooperation with Unilever and partly with the EC founded project, Smartdoc IST-2000-28137. In areas of statistics and image processing, both the amount of data and the dimensions are increasing rapidly and an interactive visualization tool that lets the user perform real-time analysis can save valuable time. Real-time cropping and drill-down considerably facilitate the analysis process and yield more accurate decisions. In the Smartdoc project, there has been a request for a component used for smart filtering in multidimensional data sets. As the Smartdoc project aims to develop smart, interactive components to be used on low-end systems, the implementation of the self-organizing map algorithm proposes which dimensions to visualize.

Abstract Essay in political science, C-level, by Patrik Larsson, autumn semester 2007.Tutor: Susan Marton The battle over the agenda-Can media be regarded as an individual political actor? The purpose of this essay is to study to what extent media can be regarded to function as an individual political actor. In other words, do the media have more power over the political agenda than the politicians and do the media influence how the politicians make their decisions. This research is a case study and to be able to complete the intention of this study I have used Maxwell McCombs and Donald Shaws theory, the agenda-setting theory. From this theory I have used four aspects to analyse my material which has consisted of editorials from a Swedish newspaper, interpellations and debates that belong to the interpellations. The aspect I have worked with are, how the problem is defined, who is responsible for the problem, what values and which solutions are expressed.  I have used a qualitative text analysis as my methodological approach which means that the results of my study are my interpretation of the material. My conclusions are that the media in this case shouldn?t be regarded as an individual political actor because there is no tendency that shows that the media has influenced the government in their decisions concerning the real-estate tax.

Den 18 februari i år fick Sverige en negativ reporänta. Ett historiskt ögonblick i Sveriges ekonomiska historia. I detta arbete har vi valt att fokusera på hur den kommersiella fastighetsmarknaden kommer att påverkas av denna händelse. Den kommersiella fastighetsmarknadens rörelse är inte beroende av enbart en variabel utan av flera. Som i sin tur är mer eller mindre beroende av varandra.

Bakgrund och problem: I Sverige finns ett stort latent underhållsbehov av flerbostadshus. De fastigheter som uppfördes mellan 1961-1975 berörs i synnerhet av detta på grund av den tekniska förslitningen och den höga andel av den totala bostadsvolymen som dessa utgör. Att lönsamt renovera dessa fastigheter utgör en stor utmaning för fastighetsägare framöver. Idag utvärderas renoveringsprojekten inför genomförandet med hjälp av nuvärdesmetoden men det finns betydliga brister med denna. Följderna av detta är, bland annat, att de osäkerheter och risker som är kopplade till projekten inte värderas tillbörligt samt beslutssituationen upplevs som oklar.

Color has been significant in visual arts for as long as the art-forms have existed. Still images and movies have long used colors and color grading effects to affect the viewer and characterize the work. In recent years attempts have been made to bring these techniques of stylizing also to interactive games. This dissertation aims to compare two different approaches of performing real-time color grading for games. Focus is put on examining the two ways from a number of different perspectives and from there draw conclusions on advantages and disadvantages of the approaches.

Despite ongoing efforts toward equality, persistent wage gaps between men and women in Sweden still remain, particularly within male dominated industries, such as finance. Gender equality is a prominent topic in public discourse, yet progress towards achieving equal pay between men and women continues to be slow. This study aims to contribute to the research area and offers a unique perspective by examining gender related expectations from both men and women, managers and employees. The purpose of this study is to investigate whether, and if so how, gender related expectations influence salary setting processes in the financial industry. Through a qualitative study based on semistructured interviews, the study explores how both employee?s and manager?s gender related expectations affect attitudes, salary negotiations and potential outcomes of salary setting.

Course:Business Administration, Master Thesis, Second Level, 30 Credits.Authors:Sara Frännlid and Helena RamstedtTutor:Jim AndersénTitle:Internet, relationships and loyalty ? Best praCtice foR the bankMarketPurpose:The study aims to explain how banks use electronic customer relationship management, eCRM, to create loyal customers. A figure will be created, which will enlighten the factors a bank should focus on when enhancing customer loyalty through the internet. Through interviews with two successful banks is it possible to study how a bank can successfully create loyal customers.Methodology:A qualitative method in terms of semi-structured interviews is used. The empirical results were then analyzed with the theory in order to contribute with a new figure.Theoreticalperspective:The theory describes how a bank can create a loyal customer over the Internet.