The aim of this study was to develop a simple model for calculating stock costs for bio fuel at Billerud Karlsborg and subsequently recommending a suitable stock level of bio fuel. The stock components considered in the model are GROT (branches and tops), bark, dry wood chips, raw wood chips from barking and sawdust. The calculations are based on a probability distribution of historical deviations between ordered and delivered volumes. The model presents two different ways to manage the supply in case of irregular deliveries. The first way is to stock enough volume to cover the deviations and the second way is to compensate with a quick purchase from the spot market (at extra high purchase prices).

The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state..

We investigate if the size of goodwill compared to total assets has any effect on the shareholders return on companies listed on the Swedish Stock market. We put up two different hypotheses with a foundation from previous research and later dismiss one of them. Our evidence does not show any indicators that the size of goodwill have an effect on the shareholders return, which brings us to believe that there, from a share holders point of view, isn?t any need for concern regarding the standards about accounting for goodwill as stated by IFRS. .

Background:In Sweden there are several thousand surgical procedures performed every day. The treatment is expected to be efficient, profitable and safe. Despite that, complications occur in 3-16 % of the surgical procedures. To prevent this, WHO has developed a surgical safety checklist containing safety issues to give the surgery team an opportunity to a last control that everything has been properly done. The profession of the surgical nurse focuses mainly on patient safety especially regarding hygiene and sterility.Aim: The aim of the study was to investigate and describe the perceptions of the perioperative nurses regarding WHO: s surgical safety checklist.Method:To test the suitability of the method a pilot study was performed where tree operating room nurses were interviewed and the data was analyzed using qualitative content analysis.Results: Four categories emerged; Increased patient safety, enhanced team spirit, good planning, stronger professional role.Discussion: The result from the study showed positive perceptions regarding the surgical safety checklist, a fact known from earlier research.Conclusion: The results of the pilot study showed that surgical nurses had good support in their work when the surgical safety checklist was used..

It is easy to see that oil has a big part in our economy, by looking at the repeated news from the media and at the stock market, where they follow the oil price very closely. Behavioral finance is about investors making small or big mistakes in the stock market. Behavioral finance describes the importance of understanding your own faults, as well as others investor?s faults. Behavioral finance emphases the importance of not assuming that the financial market is a flawless environment, but to understand the psychology behind investment decisions.

Stock lending is primarily a professional activity. The supply of stocks in the lending market comes mainly from pension funds and insurance companies, while intermediaries provide valuable services by taking positions as borrowers as well as lenders. Borrowers use stock lending for various reasons. For instance, hedge funds usually borrow stocks to cover a short position. There has been a lot of controversy in the stock lending industry and the debate has mainly concerned its effects for the stock markets.

Stock lending is primarily a professional activity. The supply of stocks in the lending market comes mainly from pension funds and insurance companies, while intermediaries provide valuable services by taking positions as borrowers as well as lenders. Borrowers use stock lending for various reasons. For instance, hedge funds usually borrow stocks to cover a short position. There has been a lot of controversy in the stock lending industry and the debate has mainly concerned its effects for the stock markets.

Previous research has shown that the market reacts on stock recommendations. As the Internet has made financial information more available and cheaper to assess one could believe that the market reflects more available information today. If this is true the market will react less on recommendation made by journalists, which generally consists of processed public information. The stock market should thus be more efficient according to the efficient market hypothesis. This study examines initially if we can conclude that stock recommendations made by journalists generate returns above the expected returns, hence abnormal returns.

The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state..

In my essay I'm studying what aspects of the school environment that influences the pupils experience of safety and what aspects that strengthens the experience of safety. I'm introducing three different dilemmas from three different places in the school environment. The three dilemmas have that in common that they focus on safety. I'm introducing the after-school centre commission according to the National Agency for Education, presenting results and theories from various researchers and authors about how you can work with safety regarding children's development and learning. My conclusion is that safety is a very important aspect when it comes to learning and for the overall development of children.

Denna studie undersöker ifall det förekommer earnings management (EM) vid stock-for-stock-förvärv på den svenska marknaden. Tidigare forskning har gett tydliga tecken på att EM sker inför företagsförvärv och det finns starka incitament att använda sig utav det. Detta undersöks genom att studera om det sker en ökning av diskretionära periodiseringar, som mäts genom Modified Jones Model, åren innan förvärvet till skillnad från tidigare år. Studien undersöker även om målföretagets relativa storlek har en påverkan på EM. Undersökningens resultat från första hypotesprövningen indikerar att EM förekommer i svenska bolag redan tre år innan stock-for-stock-förvärv.

Safety in the construction industry has become a question of top priority in recent years. Despite a massive investment of time, money and knowledge, the occur-rence of fatal accidents in Sweden alone is around one a month.The purpose of this study is therefore to improve the safety on the construction site. By an examination of the role of the safety agents and their cooperation with the construction workers and supervisors as well as examine how safety agents can improve safety on the construction site, which is the goal of the study.Four questions were formulated based on the purpose and the goal of the study.The methods used to answer the questions were a questionnaire survey, multiple interviews, a literature review and a document analysis.The report describes the safety agent?s role as a complex one with many different tasks. The role of the safety agents is regulated in the health and safety law, but it can sometimes be difficult to interpret and the agents can therefore interpret their role differently.

Municipal safety work is an issue frequently discussed. The new legislation about accident prevention obeys the Swedish municipality to present an action program for accident prevention. In Borlänge municipality there has been no sanctioned proposal for a program. This report presents the problems found and gives proposals for improvements in the future safety work. The guiding words should be unambiguousness, able to control and not too complicated.

Background: Low Price-Earnings ratio, low Book-to market ratio and low stock prices can give the impression that a stock is ?cheap?. Is it through systematic use of these portfolio strategies possible to beat the market index ? in other words does financial illusions exist? Purpose: To examine if the Stockholm Stock Exchange is an efficient market. Limitations: The efficiency is tested solely through the chosen portfolio strategies: low Price-Earnings ratio, low Book-to-market ratio and low stock prices.

Fall accidents are a big problem in the construction industry today and stand forapproximately 23% of all accidents. Skanska is a construction company that has avision toachieve zero accidents. Eliminating fall accidents is one step on the way towards theirvision. The state of Skanskas fall safety has been analyzed in this thesis to show whichimprovements are possible in fall safety.A literature study has been performed in which Arbetsmiljöverkets (The Swedishwork environment authority?s) laws and rules, together with Skanskas own rules havebeen studied.