Fondmarknaden har vuxit stadigt under ett flertal år vilket har resulterat i att en allt större del av befolkningen placerar sitt sparande i fonder. Samtidigt som fondermarknaden har vuxit har även intresset för etiska och samhällsmässiga aspekter blivit allt mer utbrett. Detta har resulterat i nya sparandeformer där fondmarknaden har anammat investerares värderingar och skapat socialt ansvarsfulla investeringar (Socially Responsible Investment, SRI) fonder som inkluderar dessa i sina investeringsstrategier.Tidigare forskning angående den aktiva förvaltningen av fonder har försökt utröna vilka faktorer som påverkar förvaltarnas val av tillgångar. En av de starkast påverkande faktorer är flockbeteende där förvaltare tar investeringsbeslutet utifrån andra förvaltare istället för privat information. Detta har särskild betydelse för SRI-fonder då dess investerare inte enbart väljer fonder utifrån avkastning utan även till följd av individens värderingar.

Den hårdnande konkurrensen på dagens marknader, har medfört att företagen insett betydelsen av personalens beteende och dess avgörande inverkan på verksamhetens effektivitet. För att företag ska kunna hävda sig i den hårda rivaliteten om marknadens kunder krävs en medveten samordning av resurser och handlingar mot bestämda mål. Ett styrmedel som kan användas för att skapa samstämmighet mellan ett företags mål och de anställdas handlingar är belöningssystem. Belöningssystemets uppgift är främst att motivera personalen att utföra sina arbetsuppgifter effektivt men även behålla nyckelpersoner kvar i företaget. Att utforma ett effektivt belöningssystem kan av företagsledningar betraktas som en komplicerad och tidskrävande uppgift.

Title:"All the news that´s fit to print": A quantitative content analysis of The New York Times and Dagens Nyheters front pages on the basis of tabloidization theory.Authors: Pär Brolin & Kristoffer OlofssonAim: We intend to distinguish elements of tabloidization in two daily newspapers as an effect to the increased economic and public orientated business models. The New York Times and Dagens Nyheter has been chosen mainly because they operates within different national media markets, secondly they are well known for their high journalistic standard. Based on the upcoming result, it's in our concern to illuminate these possible changes effect on the overall journalistic quality and discuss its importance. We aim to reveal the actual state of tabloidization in the two high quality newspapers The New York Times and Dagens Nyheter and thus answer the following questions:- In which way are the elements of tabloidization shown in The New York Times and Dagens Nyheter in a contemporary context as well under a twelve years period?- Based on the achieved results, what are the main differences between the two examined newspapers and what potential impact could it have on the journalistic quality?Method/Material: In order to perform this study, we have executed a quantitative study built on content analysis of the two newspapers front pages.

Holmen Paper is one of Sweden?s leading manufacturer of paper, with two Swedish production facilities located in Norrköping and Hallstavik. The European continent constitutes the company?s largest customer base which makes the company?s distribution system an integral part of the business. Historically, much of the produced paper has been transported by vessels, as vessels allow large volumes of goods and deliveries to markets which are difficult to reach with other modes of transportation.

Syftet med denna studie är att beräkna de ekonomiska konsekvenserna för Iggesunds sågverk att övergå från diameterbaserad sågklassläggning, som används i dagsläget, till flytande sågklassläggning för delar av sågverkets timmerkurva. Huvudfrågeställningen indelades i olika delfrågor som undersökte hur volym- och värdeutbytet, planerbarheten och produktiviteten påverkades. Studien grundar sig på teorier om den ekonomiska konsekvensen av ett beslut där resonemang om alternativkostnaden ingår, volym- och värdeutbyte av råvaran samt teorier om produktion, produktivitet och planerbarhet. Studiens resultat kommer att användas av Iggesunds sågverk i ett fortsatt utredningsarbete om effekterna av flytande sågklassläggning på hela timmerkurvan. Till detta utredningsarbete har en metodik utformats och ett rekommenderat arbetssätt presenteras i kapitel 7.

In theory, the logic behind partnerships is simple: All organisations have strengths, but no organisation has all the strength required to do everything. Triggered by global perspectives and challenged by sustainability objectives, the United Nations Conference on Environment and Development (UNCED) in Rio de Janeiro in 1992 pointed out needs for corporate responsibility. In this conference, Private-public partnership, PPP, was identified as a potential way to work towards sustainability, especially as a way to emphasize a corporate responsibility commitment. Nowadays, organizations exist to satisfy the needs and interests of all their stakeholders, such as customers, markets, shareholders, as well as secondary stakeholders such as media, NGOs, and society at large. Addressing all stakeholders and working towards a sustainable business development makes PPP a potential solution, but also a source of challenges.

Servera R&S AB is Sweden?s largest wholesale company within the restaurant and food service industry. Servera R&S AB is the daughter company to Axel Johnson AB, which in turn is a part of the Axel Johnson Group with Antonia Ax:son Johnson as the owner. Servera is a nation wide company with a business concept of offering a complete selection of merchandise and services to the professional food service market. The company is split into for different regions: the north region, the middle region, the southwest region, and the southeast region and has its headquarter in Stockholm.

The purpose of this essay is to examine how public libraries work with children's books, in other languages thanSwedish, regarding acquisitions. The purpose is also to describe what the libraries assignments are in regard tochildren with non-Swedish backgrounds. This is then put in a relation to the libraries democratic assignment.The main questions are: What are the libraries' assignments, as described in the libraries regulations? How do thelibraries work to fulfil their assignments?To answer these questions a survey in two parts has been carried out. The first is a study of the libraries'regulations, and various handbooks that serve as an inspiration for librarians.

Today the milk production per cow is increasing but the milk delivered by the Swedish farmer contains less amounts of fat and protein than earlier. The contents have decreased since 1993. In average the milk contain 4,2 percent fat and 3,4 percent protein. Earlier the fat content in milk was important. Nowadays the dairy?s attention has turned to the milk?s valuable proteins, principally the caseins, which have a considerable nutritional value and are important for several dairy products like cheese and yoghurt.

In theory, the logic behind partnerships is simple: All organisations have strengths, but no organisation has all the strength required to do everything. Triggered by global perspectives and challenged by sustainability objectives, the United Nations Conference on Environment and Development (UNCED) in Rio de Janeiro in 1992 pointed out needs for corporate responsibility. In this conference, Private-public partnership, PPP, was identified as a potential way to work towards sustainability, especially as a way to emphasize a corporate responsibility commitment. Nowadays, organizations exist to satisfy the needs and interests of all their stakeholders, such as customers, markets, shareholders, as well as secondary stakeholders such as media, NGOs, and society at large. Addressing all stakeholders and working towards a sustainable business development makes PPP a potential solution, but also a source of challenges.

An increased demand for processed goods on the property market has contributed toinvestments within the Swedish sawmill industry. The purpose with this study is to make amarket investigation of pre cut lengths within a defined geographic area. The constituent forthis investigation is HAL (AB Hilmer Andersson) who invests in a new plane facility and twofinger jointing machines in affiliation to their sawmill in Lässerud, the vest part of Värmland.To investigate the demand of pre cut lengths and identifies the value creating factors and costfactors which the customer within the segments industry and property market perceive, havedifferent customer value theories been used. Theories of customer value and the theory aboutoffering has been the source of creating the qualitative interview with a selection of currentand new potential customers for HAL.The result of the study first gives an introduction of HAL?s new offering and a description ofHAL?s current customers, which gives the reader an understanding of why searching for newcustomers is made in the defined area.

The purpose of this work has been to investigate if there are any differences in the valuation process at infringements when highway and railway are built. The work has mainly been concentrated on the negotiation process in which The National Railway Department (Banverket) and The National Road Administration (Vägverket) try to get agreements with the land owners. The agreement includes compensation for infringement effects that affects the landowner?s property. The National Road Department uses the road law (Väglagen) when a highway shall be built.

The sludgebark and to a certain extent the bark were until a decade ago waste products without any economic value that were thrown away. A number of environmental laws and increcing energy prices have improved the prerequisites for increasing the use of these materials. At Seskarö sawmill they burn the sludgebark and a great deal of the bark in the sawmill furnace. The sludgebark has a number of disadvantages compared to bark during burning. The sludgebark is often wet which means the energy net from burning often gets low.

The expansion of the Swedish hydro power has contributed positively to the reduction of the environmental impacts from the fossil fueled power production. In the same time the extensive expansion has been proved to cause negative ecological and local environment impacts of a stream. This, in turn, has been affecting the biodiversity and fish stock negatively, which has been reduced. One of the underlying problems is the lack of possibility for the fish to pass the plants, but it is also directly correlated to the mortality rate of the fish passing through the turbine, which this study is investigating.The mortality rate has been computed for three different locations in Sweden, Untra, Tännfallet and a third one whose location is confidential, and is denoted as Case 1, 2 and 3. The model used to calculate the mortality rate in this investigation is based by existing blade strike models and knowledge and are investigating the death due to mechanical injuries from collision with a runner blade in the turbine.

Sammanfattning Uppsatsens titel: The accruals anomaly in SwedenSeminariedatum: 2007-06-04Kurs: Corporate Finance - Master Thesis BUS860, D-nivå, 10 poängFörfattare: Hedda Giaever, Tobias GabrielssonHandledare: Maria GårdängenFem nyckelord: Accruals, Anomalier, Hedge, Överavkastning, IrrationalitetSyfte: Undersöka om investerare på den svenska marknaden tar hänsyn till att accrualskomponenten av företags vinster säger mindre om framtidig vinst jämfört med kassaflödeskomponenten.Metod: Vi använder pool data för att undersöka de prediktiva värdena hos företagsresultatets olika komponenter. Ett Mishkintest på paneldata används för att undersöka om investerare tar hänsyn till de olika prediktiva värdena hos kassaflöde och ?accruals?. Vi använder slutligen hedge portföljer för att kvantifiera våra resultat. Teoretiska perspektiv: Effektiva marknads hypotesen, Hypotesen om rationella förväntningar.Empiri: Poster från balansräkning samt avkastningsdata är hämtad från Thomson Datastream.Resultat: Accrualskomponenten av ett företags vinster säger mindre om framtida vinster jämfört med kassaflödet från den löpande verksamheten.