A good power quality can be an important prerequisite to achieve a sustainable society. Scandinavia's electrical system is in many respects superior, and Sweden has a fossil free electricity generation at 97 % and a reliability of electricity distribution at 99.98 %. Meanwhile, the EU has an ambition to expand the electricity market in order to achieve a joint trading business across Europe. This cross-border market will result in a large proportion of fossil energy sources integrated into our electrical system, which also leads to an increased need for renewable electricity production in Sweden. One part of this development is to increase the share of renewable micro generation that is locally or regionally connected to the power grid.

This exam paper has been a collaboration between the writers and SYSteam Utvecklingspartner in Huskvarna. The assignment was about finding a need for a mobile application, making a requirement specification document with design documents and parallel to this constructing a prototype. The assignment is summarized in the following questions:? How can companies in the forest industry benefit from mobile information technology?? How can a user centered perspective be used in the process of making the requirement specification document and the design documents?? How do guidelines for usability apply to a mobile application?Three visits to companies in the forest industry were made to find a need for mobile information technology solutions. After a small analysis of the different companies? problems and conditions the decision was to use Tenhults Impregneringsverk AB in the case study.We used the FA/SIM method in our job of finding the organization needs for change and the principles of User Centered Design in the work of constructing a prototype.The result of our work is a requirement specification with design documents and a prototype.

In this paper the effect of capital structure on profitability has been investigated among Swedish companies. The essay intends to examine how the relationship between debt and profitability appear among Swedish companies and if the relationship differs between industries. The purpose is to find out how debt affects the profitability of Swedish companies.A quantitative approach has been applied. The selection was made among companies listed on Nasdaq OMX Stockholm, which resulted in a sample of 207 companies. Several regression analyzes has been formed, based on the independent variable debt-ratio and the dependent variables profit margin, pre-tax profit margin, operating margin, return on assets and return on equity.

The thesis handles the principal-agency problem between shareholders and the Chief Executive Officer. The purpose of the thesis was to examine the link between CEO compensation and corporate performance measured as a change in Market to Book ratio. Data was collected from corporate annual reports between the years 2000 ? 2008 and the study covers 39 Swedish companies from the Stockholm Stock Exchange Large Cap list. To examine whether there is a link between the CEO´s compensation and firm performance, we performed a regression analysis, and no significant relation is found.

Farmers Cooperative has in recent years developed from national markets to cross-border, international, collaborations. One example is the merger between the Swedish dairy company Arla and Danish MD Foods, where the companies collectively are sought to reduce transaction costs and thus improve efficiency. The Swedish market for commodities (fertilizers and pesticides) in agriculture has for many years been dominated by a few large players, with little opportunity for grain associations and local grain companies to offer their customers a varied range of commodities with a competitive pricing.To change this state, a majority of Swedish and Danish grain associations and local grain companies have established a trans-national cooperation. Through the establishment of the organization DLA Agro, they offer their customers a good variety of products with competitive prices. This study investigates thus according to the theory of cooperative models to what extent and how the DLA Agro helps to create benefits for the Swedish member companies.

Abstract:The old established description gunboat diplomacy has in modern time changed to a broader and more nuanced definition called maritime diplomacy. But what is maritime diplomacy and how is it described? This essay analyses the theories from the Englishman James Cable and the American Edward Luttwak. Both Cable and Luttwak represent nations which have a global security interests and deploy their maritime forces worldwide. The foundation for their theories is power politics.

The topic of our thesis is Packaging Design as a Brand Building Tool and we are presenting the Scandinavian perspective. We found the topic interesting because, from a theoretical point of view, we identified a scarcity in research focusing on packaging design as a brand management tool, and from a practical point of view, we found out that businesses use packaging design at different levels in their communication efforts. Thus we wanted to provide both academia and business world with a clear picture to what extent and how businesses use packaging design in their brand-building process. Therefore the aim of our thesis is to provide practitioners and academicians alike with a better understanding of how packaging design can be used to create strong brands in the FMCG sector in the Scandinavian market. To reach the stated aim first we provided a solid theoretical background of packaging, its elements and its role in the marketing mix.

AbstractTitle: Brand communication ? An analyze of Borka and BayIcons communicative labor in relations with WJOS. (Varumärkeskommunikation ? En analys av Borka och BayIcons kommunikativa arbete i relation till WJOS)Number of pages: 53 (55 including enclosures)Author: Johan LarssonTutor: Göran SvenssonCourse: Media and Communications Studies CPeriod: Second term / autumn 2007University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/aim: The purpose of this essay is to study how two small Swedish clothing companies, Borka and BayIcon, manage their brand communication. Brand communication includes work with target groups, brands, media and finally communication in a bigger perspective.

This thesis aims to examine problems that occur when determining the fair value of investment properties. It also takes into consideration the reliability and relevance of the reported fair values on behalf of the key stakeholders. The study has been conducted by interviewing representatives at real estate and external valuation companies. The study shows that there is a need for assessments in the valuation process and that real estate companies have room for their own interpretations. The conclusion is that determining fair value is an estimate, not a fact.

During the recent financial crisis there has been an intense debate regarding small enterprise?s possibilities to borrow money. Statements from interest groups and results from surveys among Swedish non-financial companies indicate that their situation has worsened. Credit worthy enterprises that under normal circumstances would not have any problems getting financing are now facing financial difficulties. In contrast, an economic report from the Bank of Sweden concludes that Sweden does not suffer from a severe credit rationing due to the financial crisis.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

To be able to protect themselves from credit risk, the banks must constantly check the performance of  the companies they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of insolvency in time and the variables they are observing for doing that.In addition to financial reports which the company sends in to the bank at least once a year, also the relationship between them and information from different information  agencies are of great importance to track  signals of insolvency. Poor profitability is the primary cause of insolvency.

On the 1st of January 2014, new legislation was introduced on taxation of shareholders in close companies. The legislation has faced criticism from several of the respondents and the purpose of the master?s thesis is to critically examine the legislative amendments made. The base of the thesis is to present the legislation within taxation of shareholders in close companies, to examine the purposes and motives of the legislator and the criticism received for the legislative amendments, as well as provide a historical perspective of the purpose of the rules. An analysis of the incentives that the legislator is providing shareholders in close companies, with the amendments, and the extent to which they reflect the purpose of the legislation.

The purpose of this master thesis is to study sponsoring of culture. The questions asked are: What are the reasons for sponsoring? What are the advantages of sponsoring? What are the disadvantages of sponsoring? What is the relation between public grants and sponsoring? The thesis is based upon studies of literature and a case study in Malmoe. Malmoe Public Library received about a million SEK over a period of three years from the foundation of Foreningssparbanken Skane. The money finances two projects, one with new books, Nyhetstorget, and one with strengthened information for small companies, Projekt Förstärkt Näringslivsinformation.

Background and discussion of the problem: In the staffing company business a unique situation exists because of the three part relation between the staffing company, the users of the staffing companies? services, and the consultants employed by the staffing company. To over bridge the conflicting objectives of the staffing company and the consultant incentive systems are designed. Research question: What effects on the consultants? effort direction do the staffing managers expect of the formal or informal incentive system? Method: The authors have found that a suitable method for the thesis is a survey study.