The purpose of our essay is to study the institutional-, demographic and accounting theoretical factors that influence an organisations actuarial commitment.The research was performed through a web based survey, with complimentary telephone interviews, directed to companies listed on Stockholm Stock Exchange A- and O-list on the 30 of November, 2003.Our data was analysed with a Median test, Kolomogorov-Smirnov test, T-test and a Mann-Whitney test. The purpose of the Mann-Whitney test was the low number of respondents that took part in the research. The Kolomogorov-Smirnov test was done to determine whether the population variances was equal or not. The data showed that organisations with a majority of female employees assume a lower salary increase, and a higher average age than other companies with a male majority. Only 2 of 11 hypothesis can be accepted as temporary truths but several other visible relations are indicated in our research, but can not be statistically proved.We think that the major problem with our is the time it was performed.

The life cycle of the anadromous Atlantic salmon (Salmo salar) can span large geographic, political, and socio-economic boundaries. Management strategies and regulations that only concentrate on small spatial scales often overlook larger basin-wide problems, especially relating to post-spawn seaward migration. In this master thesis one entire migration cycle of wild adult Atlantic salmon in the unregulated northern Swedish river Vindelälven was monitored by radio-telemetry tracking during upstream spawning migration and downstream seaward migration back to the Baltic Sea. The effect of ladder passage variables (time to pass, total time in the ladder, passage day over the ladder) at a fish ladder downstream in the river Umeälven, as well as fish size, were evaluated to determine if differences in upstream migration distance in the river Vindelälven could be observed. Ladder passage variables did not affect migration distance, but size exhibited a negative relationship to migration distance.

The aim of this study about wind power planning in forest was to examine the factors and restrictions, which represent technical limitations, biodiversity, tourism and amount of energy for wind farms in Kronoberg County. Suitable areas for wind power were identified from the collected information about planning principles and potential conflicts. From the suitable areas the potential energy gain is calculated. Methods used were mainly a literature review, interviews with experts and practitioners, GIS analysis and a rough calculation of the energy gain. The section of information and facts describes in general wind power planning and possible conflicts.

Reporting harvested and forwarded volumes are important for the forest industry as it provides information of the size of the stock and facilitates logistics. Figures from Holmen Skog show low reporting frequency. The purpose of this study is to investigate the reason and find suggestions for improvement. A total of 17 machine operators were interviewed using a questionnaire combined with open questions. The results show that the majority of the machine operators find it simple to use the reporting system, although, some of them reports that it doesn?t always work as supposed to.

In this qualitative study of students? methods of calculating subtractions, I have used interviews, subtraction exercises and analysis of teaching material. The purpose of my study was to explore which methods students in grade three uses when calculating subtractions. I also wanted to highlight which strategies the students use and their comprehension of the concept of subtraction. In the study, I also highlight the different pedagogical ideas on which the teaching material is based on and the students? choice of methods.  The study shows that the students choose to use the methods?deduct? and ?kind of number? independently.

Sammanfattning:Uppsatsen består av två kvantitativa beräkningar gjorda i sex grammatikböcker ur kurslitteraturen vid Institutionen för nordiska språk, LU. Den första beräkningen utgörs av antalet subjekt i exempelmeningarna med manlig respektive kvinnlig referent. Den andra beräkningen utgörs av de semantiska roller som dessa subjekt innehar i exempelmeningarna. Syftet är att utröna om män representeras oftare än kvinnor i exempelmeningarna, om de är mer aktiva och om män generaliseras till "människor". Min hypotes var att finna att män representeras oftare än kvinnor, men att det förändras över tid, något som också infriades till viss del.Den kvantitativa beräkningen har sedan analyserats kvalitativt med hjälp av en feministisk språkteori för att utröna bakomliggande orsaker till skillnader mellan representationen av män respektive kvinnor.

Corporate Social Responsibility has been defined as the responsibility towards stakeholders and the society in whole and the expression was founded in the 1950´s. Reporting in corporate social responsibility has been termed corporate social disclosure and has been divided into three areas: environment, ethics and human resources. The aim of this study is to explain variations in corporate social disclosure and the different media used by corporations to communicate these disclosures. A survey was conducted, which included all Swedish corporations listed on the Stockholm Stock Exchange, and all public-owned corporations. The results show that corporate characteristics such as size, industry and profitability can explain some of the variation in social disclosures and also have an effect on the extent and variation of the media used.

This thesis has been carried out onbehalf of Lindborg & Sons in Örsundsbroand is a concluding part of the Bachelorof Science program in ConstructionEngineering at Uppsala University. Theaim of the project is to make a plea fora database of good examples of themachine room types using Revit drawingprogram, and work out a correspondingworksheet .At the start of the process it becameapparent that there were somedifficulties in using Revit to creatingmachine room types of the variety whichthe company builds. For modelling ofoblique, curved and irregular lines, Ihad to use my AutoCAD Architecture andthen import them into Revit.The creation of calculus in Excel wastime consuming. On the other hand, it isa one-time work to create the template.The advantage of Excel is that there isno need for a re-calculation at the costof various types of machine hall. Allthat is needed is to replace the variousparameters.

I conducted this examinasions work because I want to find out how loan to farmes are working and more specific towards younger farmers. What you have to think about before you go to the bank and what the banks are thinking about lending money to farmers. This work is based on an investment plan propasal for 20 000 laying hens on a farm in the Kalmar area. The investment plan propasals have two diffrent alternetives, one farm on 25 hectares and one on 50 hectares. I have chosen this becouse I wanted to study how the diffrent sizes of farms are changing the banks thoughts about lending money. These investment plan propasals have included four banks with questionnaire and deep interview.

The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

Purpose The purpose of our study was to investigate the changing nature of volatility during the last 80 years. Like in an American study, we tried to find some trends in the risk of stocks and bonds that would have an impact on the balance of a portfolio of stocks and bonds. At the same time we investigated the influence of inflation on the choice of portfolio. Methods We have used standard statistic tools and formulas to obtain our results. In most cases it was a matter of calculating average and standard deviation.

New laws and recommendations within corporate governance during the last years have affected the way board of directors work. The board is said to have and fulfill three roles: a control role, a service role and a strategy role. These roles could be understood by three theoretical theories: the agency theory, the resource dependence theory and the stewardship theory. The purpose of this study is to investigate whether, and if so how, the board work differs between two small firms based on these roles, given that one of the firms is a publicly listed firm and the other is a privately owned firm. Using a qualitative case study as research method we find that the board work differs between the two companies when it comes to these roles.

Bakgrund: Från och med den 10 mars 2000 är det tillåtet för publika svenska börsföretag att handla i egna aktier. Det är intressant att belysa hur möjligheten att återköpa aktier uppfattas i Sverige. Syfte: Syftet med denna uppsats är att klargöra hur möjligheten att återköpa egna aktier påverkar ledningen och aktieägarna i ett aktiebolag. Genomförande: Vi har studerat artiklar och litteratur om ämnet återköp. Besöksintervjuer har genomförts på Assa Abloy, Electrolux, Investor, Skanska, Robur Kapitalförvaltning och Handelsbanken Markets.

Syftet med uppsatsen var att beskriva och undersöka om system byggda på TETRA standard kan förbättra kommunikationssituationen för public safety myndigheterna på en operationell nivå. För att uppfylla syftet genomfördes en fallstudie. Vi genomförde fyra intervjuer på brandstationer i Finland samt tog del av en rapport från en pilotstudie i Norge. Alla har gemensamt att de har gått från ett analogt radiosystem till den digitala standarden TETRA. Den empiriska undersökningen visade att stora förbättringar därigenom kommit till på områdena täckning, samverkan, samband och säkerhet, samt att nya möjligheter växt fram vilka inte funnits med tidigare analoga system.