The Swedish agricultural sector is currently experiencing substantial structural changes, where the number of agricultural enterprises continuously decreases and the average farm size increases. In order to maintain competitiveness, it is important to be aware and adapt to changes concerning the surroundings of the company (Johnson et al., 2011). Agricultural commodity prices sharply fluctuate on the global market in recent years, affecting the profitability of farmers. High volatility market requires tools to reduce price variations and increases the need of decision-making (Bouder & Beth, 2003). Farm-based grain handling facilities increases the sale options regarding agricultural commodities; a flexible strategy to get additional compensation for the storing the grain produced on the farm (Edling, 2002; Edwards, 2013).

This paper presents a study that evaluates the performance of stock recommendations issued on Swedish stocks during 2003. The selection of recommendations in this paper originates from banks, major brokerage firms and financial press located in Sweden. The total of 171 recommendations consisted of 99 buy recommendations and 72 sell recommendations. Forecast revisions presented in this paper suggest that Investment managers have no ability to predict performance winners, nor do their forecasts in general have any significant impact on stock prices. A mere 50 percent of the recommendations in this revision had a weak ability to outperform their benchmark indexes as in other similar revisions.

Every municipality in Sweden is responsible for offering its citizens adequate childcare. Parents hand in a preliminary schedule to the preschool for when their child needs to be in childcare, and based on this the preschool staff is scheduled. Some municipalities measure the actual time a child is in childcare. The essay idea comes from when I heard that one municipality was thinking of register the children's actual time in preschools. I started thinking on how to solve such a task.

ABSTRACT System development has become more and more concentrated on development for the Web and this has resulted in larger target groups. It will most surely continue to be so considering that the Web will be the infrastructure of business and services in the future. A big target group involves that the owner of a system can earn a lot of money from the paying users, but that assumes that the system can meet user needs. If a system on the Web does not satisfy the user?s demands then they will use the competitor?s system instead because it is only a mouse-click away.

This Master degree project has been performed at the Braviken paper mill on papermachine 53 (PM53) which produces newsprint paper. The current economic situationhas contributed to declining demand for newsprint, which means it is extra important tobe competitive by high energy efficiency. Particularly as energy prices are expected torise when the economic growth returns.One way to increase energy efficiency is by reducing the water use in paper and pulpmills and consequently save energy through reduced heating of water. The thesis's maintask is to evaluate whether a water purification plant (microflotation plant) forpurification of process water in PM 53 is profitable. The microflotation plant enablesreuse of warm process water instead of losing the energy to receiving waters.

The aim of this studie is to describe, analyse and understand the benefits and disadvantages with using digital tools in education. In my qualitative method three primary school teachers were interviewed about how digital tools should be used in educational purposes, also what benefits/disadvantages they could see with the investment of digital tools in their school. I also did observations in two classrooms and interviewed a school politican to get a wider perspective. The collected information identifies that some benefits of using digital tools is the contribution to a more equivalent education, more opportunites for cooperations and that fewer pupils have to struggle with their fine motor skills when producing a text. Some of the disadvantages with using the tools is that they breaks sometimes, it´s easy to get dependent and if something happens (like power outage) it´s unusual that schools have a good an action plan.

Författare: Elin Sjöberg och Linda WibergHandledare: Anders IsakssonDatum: 2008-05-20Ämne: KandidatuppsatsE-post:  elin_sj@hotmail.comlindowiberg@hotmail.comSedan en tid tillbaka har fokus på företags ansvar gentemot miljö och samhälle ökat, detta har bland annat resulterat i att allt fler företag väljer att publicera hållbarhetsredovisningar. Hållbarhetsredovisningarna visar den ekonomiska utvecklingen som är bunden till sociala, etiska och miljörelaterade förhållanden. Samtidigt har saker börjat hända på finansmarknaden då både institutionella investerare och vanliga kunder ställer krav på att fondbolagen ska erbjuda produkter som har en etisk inriktning, så kallade social Responsible Investment, SRI. Informationen för att göra SRI-anpassade beslut och för att bedöma om ett företag får ingå i en etisk anpassad fond hämtas från flera källor, där hållbarhetsredovisningar är en av dem. Forskning visar på att det som redovisas i hållbarhetsredovisningar inte alltid är den information som en analytiker behöver för att på ett effektivt sätt kunna göra sin värdering av företaget.

Syftet med detta examensarbete är att göra en jämförande studie mellan faktorerna som enligt en teoretisk ram påverkar en miljöinvestering och faktorerna som ingår i ett företags bedömnings-modell. Respondentbolaget begärde i ett tidigt skede att få vara anonymt och benämns därför som Företaget. Det är en multinationell koncern med verksamhet i många skilda branscher, men med fokus på norden och produkter som kan kopplas till lantbruk. Den teoretiska referensramen har sin utgångspunkt i begreppen värde och investering samt hur deras koppling till miljö och miljöinvesteringar för att identifiera de faktorer som påverkar en miljöinvestering. Faktorerna som ingår i den teoretiska referensramen och som jämförs mot respondentbolagets faktorer är:? Investeringens värdetillförsel? Investeringens miljöpåverkan? Hur investeringen påverkar produktionsförutsättningarna? Krav från samhället? KundkravKopplingen däremellan bedöms enligt en femgradig skala.

Many reports infer that questions of HBT and homophobia are either poorly addressed or not addressed at all in schools today. This study is based on interviews with teachers of students aged 13 to 15. It is an inquiry to the teacher's thoughts about, knowledge of, and sense of responsibility to inform students of the subjects 'Queer', 'HBT', and 'Homophobia'. Who is responsible for educating the students regarding these subjects and what do teachers think about including these subjects in their curriculum? How do the teachers describe their knowledge of the subjects? Do they require further knowledge themselves in order to educate others in a proper way? The study is grounded in queer theories.

In 2010 there will be a political resolution to ensure that the Swedish society is accessible to all citizens including people with disabilities. For this purpose a national action plan for disability policy "From patient to citizen" (Govt. Bill 1999/2000:79) has been set out with the aim of ensuring that the disability perspective will permeate every sector of society and that the approach and response to people with disabilities will be improved. The Swedish National Council for Cultural Affairs is responsible for implementing the disability policy in the cultural sector.Since public libraries in Sweden are a part of the public cultural sector, they will also be affected by the political resolution regarding accessibility. The concept underpinning library services for disabled people must be that of equality of access.

This thesis aims at determining the heat losses in a property vent stack and its roof valve. Upon request of a company, the vent stack is analysed for possible heat recovering solutions to be implemented, while relining of the drain system is executed and with a suitable payback time for the economic investments. The heat loss calculations are based on data for properties that are located in the Stockholm region, but also easy to change depending on the situation. The calculations are done on pipes made out of cast iron, which still is the most common type of drain pipe in Sweden, and these are the pipes that relining is usually made on. The calculations that needed to take several variables into account have been done in MatlabR2014a and the thermos dynamical properties that were used in those calculations have been extracted from EES.Three different types of heat losses in the vent stack have been taken into consideration in this thesis.

Municipalities are steered organizations with a democratic decision-making. They are responsible for an extensive activity. The local municipal audit is the municipal council?s tool to control that the activity operates. The local municipal audit will in the beginning of every audit period plan for what they will review.

The consumer often chooses the store depending on the quality of the fruit and vegetable department. A study has proven that about half of the purchases in this department are impulsive. This gives the store a good possibility to influence the consumer?s behaviour in the fruit and vegetables department. Compared to other products, like pasta or rice, there are few brands represented in the f & v-department.

AbstractTitle: Environmental demand solutions - a study within real-estate business.Problem statement:Today, the society stands before a permanent accelerated environmental threat. Companiesbecome increasingly over the environmental problems and more companies look over theiractivity and how it influences the environment. Historical the environmental issue has been forgotten and it is first during the end of 1990 the environmental issue intensive has been noticed. Earlier the environmental work?s high costs was the cause, but now the companies realized the weight and the importance of imposing focus on environment commitments and sees it, as an investment.

Background: Investors have several options to choose from when the goal is to achieve the highest yield at the lowest cost and risk. Stocks are a common investment options, but is also associated with risks. Portfolios are usually constructed with several different assets to reduce the unsystematic risk of investment. Funds are similar to composite stock portfolios, the big difference is that they dealt with in their entirety and investors may not affect the fund's content. The problem remains that whether you choose stocks or mutual funds there is still uncertainty as to how the future will unfold.