Caran has a strong belief that women leaders affect the financial profitability positive. Since women leaders are intangible resources it is very difficult to calculate its exact value. The authors found that one of their measurement methods can’t be used to calculate the value of women leaders. The other measurement method can calculate significance between women and men leaders and provides an index to be compared to other groups. But there is no prove that women are better creating value than their men colleagues, the figures indicate that women add more value due to their lower wages.

ABSTRACT Title: Coffee but not cake- auditors independence by other services than auditing and especially capital contribution to clients Seminar date: eight of June 2007Course: FEK591 Master thesis in Business Administration, 10 Swedish credits (15 ECTS)Authors: Maja Dragicevic and Negra Savic Advisor/s: Anne Loft och Pernilla BrobergKey words: Auditor, independence, consolation, capital contribution, counselling Purpose: The aim of this study was to determine the auditors? opinions wether there are threats concerning their independence by other services and especially capital contribution. What services can an auditor perform besides accounting services so that it does not disturb and threat the auditors? independence?Methodology: To achieve the purpose of the thesis a qualitative study was implemented. We carried out a number of interviews with auditors from different auditing firms.

The recent turbulence in the financial markets has contributed to the banks becoming more restrictive to lend to real estate financing. Deleveraging in Europe's banking sector has also contributed to banks reducing their leverage and increasing capital adequacy to meet the new requirements. Loan-to-value ratios in real estate loans have fallen while banks' interest margins have increased, which has made property investors to look for alternative sources of funding in the capital markets. The two most interesting forms of financing for real estate right now is bonds and preferred shares as they fit property companies that generate stable and predictable cash flows. A bond is an interest-bearing debenture certifying that the purchaser has lent money to the company that issued the bond.

Through participant observation in a local promoter group of hardcore punk shows inGothenburg and qualitative interviews with its members I have investigated links between taste in music, values and social structures in the hardcore punk scene. The theoretical framework of this essay is built upon the concept of subcultural capital, which is adapted from Pierre Bourdieu and developed by Sarah Thornton and Keith Kahn-Harris. The result shows how members among the hardcore punk scene create and preserve distinction towards others, while the distinction becomes important benchmarks for including and excluding practices in the scene..

Kompaktaggregat är ett integrerat FTX- och FVP-system som används i passivhus. Vi har gjortenergiberäkningar i programmet VIP+ för att se hur kompaktaggregatet skulle kunna fungera ipassivhus i Sverige.De resultat vi har fått fram ur VIP+ visar att passivhus med ett installerat kompaktaggregat klararav att nå passivhuskraven ända upp till Skellefteå. De beräknade värdena understiger kraven förpassivhus, men en viss marginal behövs för att kraven ska nås även efter uppförandet avbyggnaden. Vi har även tolkat tekniska uppgifter på ett sätt som enligt oss har en positiv effektför passivhus på kallare orter. Därför tror vi inte att värdena för de tre nordligaste platserna ärhelt tillförlitliga.

As most developed countries Norway has an ageing population meaning that the number of pensioners is predicted to grow rapidly over the coming years. As a consequence the Norwegian pension system will not be able to provide for these future pensioners. Meanwhile, a rising number of early retirees and disability pension claimants is diminishing the real retirement age. Also the individual pension amount is growing while the pension system itself reaches maturity. In short, major reforms are needed in the Norwegian pension system.

För PLA-innehavare och key executives anser vi att beskattningen av carried interest ska ske i inkomstlaget kapital. Vi anser ej att den eventuella arbetsinsatsen utförd av PLA-innehavare har en sådan koppling till värdeökning i fonden att inkomstslaget tjänst ska vara tillämpligt. Detta har att göra med att GP-bolagets beslutanderätt i fondens förvaltning samt det finns omvärldsfaktorer som påverkar fondens värdeförändring.Vidare anser vi att carried interest ska beskattas hos PLA-innehavarna och key executives, inte hos rådgivningsbolaget. Av fondstrukturen framgår det tydligt att rådgivningsbolaget är skilt från GP-bolaget och förvaltningen av en venture capital-fond. Carried interest finns endast avtalat i det avtal som PLA-innehavarna har ingått med ILP-bolaget.

This dissertation aims to explore how an investment appraisal differs depending on if it is conducted by a municipal or a private real estate company. Municipal and private real estate companies are not performing on totally equal terms in the property market. A municipal company in Sweden has a public service mission. The consequence due to that mission is that they have limited yield potential but on the other hand the right to certain subsidies. They are also limited by the law of public purchasing (in Swedish: Lag om offentlig upphandling) in the investment process.

Several studies shows that dietary supplements do not have any proven effects on health, yet these supplements are increasing in sales. The study aims to find out what attitudes and knowledge people involved in physical activity have towards supplements and which factors influence them to buy supplements. How these factors differ between men and women was investigated. The study is based on answers from 100 collected questionnaires from people who are physically active at several gyms. Of those who participated in the study, 56 percent were men and 44 percent were women.

In today s society, services are becoming more and more important. They are however, partly because of their immaterial nature, separated from traditional merchandise, why the marketing and producing of them differs. Quality errors in a service are often difficult to discover before the service is brought to a customer, since the producing and consuming of it often takes place simultaneously. Quality errors in a service process are called service failures or in Swedish tjänstefel. Nevertheless, with an effective service recovery process, dissatisfied customers can be turned into satisfied ones.

Problem: Utvecklingen i va?rlden ga?r mot en allt mer kunskapsinriktad ekonomi da?r den immateriella tillga?ngen intellektuellt kapital blir viktigare bland fo?retag. De redovisningsprinciper som finns idag baseras pa? principer fra?n sa? tidigt som 1400-talet da? man ville bokfo?ra transaktioner fo?r in- och utbetalningar av pengar. Principerna modifierades na?got under den industriella revolutionen fo?r att man skulle kunna sa?tta upp materiella ting som tillga?ngar.

Sänkningen av aktiekapitalkravet från 100 000 till 50 000 SEK den 1 april 2010, förverkligades för att förbättra de institutionella villkoren för de privata aktiebolagen och för att fungera som ett incitament till att öka småföretagande. Syftet med denna uppsats är att undersöka om de privata aktiebolagen har valt att lösgöra eller behålla sitt aktiekapital efter denna nya regel och varför. Dessutom ämnar studien att undersöka om det finns skillnader mellan de som väljer att minska eller att behålla sitt aktiekapital avseende bransch, ålder och omsättning. Studien baseras på en enkätundersökning som innefattar 212 respondenter. De resultat som denna undersökning kommer fram till är: Att majoriteten av de privata aktiebolagen har valt att behålla sitt aktiekapital.Att anledningen bakom att behålla aktiekapitalet är att bevara företagets kreditvärdighet, att använda aktiekapitalet i verksamheten och för att proceduren med att sänka aktiekapitalet anses vara krångligt och tidskrävande.

I detta examensarbete undersöktes möjligheten att installera värmeåtervinningssystem för ett flerfamiljehus i Hovgården som ligger en bit utanför Borlänge. I rapporten redovisas två olika sätt för energibesparingar som är aktuella för att ersätta borttagning av oljepannan som används i huset i dag. En rad svårigheter dök upp under undersökningen för installation av nytt värmesystem. Lämpliga lösningar kunde hittas efter mycket analys. Syftet med rapporten var att undersöka möjligheten och lönsamheten för installation av något av följande system; FVP eller VBX-modul som kan återvinna värme ur frånluften.

Nanofiltration is a proper way of preparation of drinking water. The process has a lot in common with reverse osmosis where a semipermeable membrane is used to separate a pure water flow from the remaining water. A pilot plant was used to ensure that nanofiltration is a suitable technology for a specific waterworks station in Glemmingebro, Ystad. The purpose was also to find out if a pH-adjustment is needed for feed water in a possible full scale plant.  In this case nanofiltration is used mainly to remove sulphate and calcium since the raw water contains concentrations of these substances which exceed the limits for potable water. It is important to receive a high recovery (RC), otherwise the deliviery of water won?t be high enough.

An inflammatory reaction is induced after release of proinflammatory mediators such asinterleukin 1 and 6 and tumour necrosis factor ?. These mediators stimulate the liver tosuppress the syntheses of albumin and endure the syntheses of acute phase protein forinstance C-reactive protein. The aim of this paper was to perform a method validation on animmune turbidimetric assay to quantify C-reactive protein in canine serum at the laboratory atSkara Animals Hospital, Skara, Sweden. The validation involved evaluation of the assaylinearity, precision, stability and recovery.The method was proved to be linear for both TruLab control and Medinor control.