Ethanol fuel is a biofuel, which been widely reported in the public debate and on the fuel market the last years. Ethanol is sold as both E85 and as a five percent admixture of all petrol sold in Sweden. Research studies on ethanol fuel often focus on environmental issues surrounding the production and utilization of ethanol as a fuel, and omits the private and business aspects of the subject. The purpose of this study is to illustrate the economics of ethanol as a fuel. How the Swedish market for ethanol is and how it evolved over time and what the future prospects are.

The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

SammanfattningDetta arbete tar upp de viktigaste fysiologiska förändringarna hos den åldrande hästen, hur dessa påverkar hästens beteende och behov, och hur det i sin tur påverkar den omvårdnad hästen har behov av. Sjukdomar som i större utsträckning drabbar äldre hästar än yngre tas upp, och fokus ligger främst på att så långt det är möjligt förebygga dessa. I de fall detta inte är möjligt ligger fokus på att göra livet för den sjuka hästen så symtomfritt som möjligt. Den åldrande hästens näringsbehov tas upp, samt hur detta kan påverkas av olika sjukdomar. Med åldrande hästar menas i detta arbete hästar i åldern 20 år och uppåt.SummaryTreating older horses for illness and injury becomes more and more common.

Alternative splicing is a process that partly rejects the common definition of a gene ? that one gene codes for one specific protein. By variable combination of coding regions (exons) and exclusion of non-coding regions (introns), formation of several different mRNA-transcripts, and consequently several different proteins, can derive from the same gene. Alternative splicing is an important condition for the development of complex life forms, but it is also a highly sensitive process and inaccurate splicing is the cause of approximately 15 % of mutations that cause genetic diseases. This article presents four genes, BRCA1, BRCA2, ER? and ER?, and inaccurate splicing of these genes increases the risk of developing cancer, particularly breast cancer and ovarian cancer.

Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

Virtual teams are teams where team members don?t sit and work in the same place, they canwork in different countries, cities and buildings. It?s not the distance between team members that defines a virtual team, it's the extent to which the team is dependent on information technology to communicate and carry out a task. Virtual teams is becoming more common in organizations, to use virtual teams organizations can reduced time and travel costs and create a larger knowledgebase.A project manager for virtual teams faces many challenges, they have to build trust with and among team members they rarely or never meet, create a common understanding of project objectives and manage the challenges that culture and information technology creates.

This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.

Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

The ambition with this piece of work, a collaborative project between a landscape architecture student and an architecture student, is to design a centre for art and culture at Lilla Stenshuvud near Kivik in Skåne in the south of Sweden. Though the project draws upon existing plans for an institution like this on the site, it has been independently developed and can thus be regarded as a project sufficient in itself. During the work-in-progress a proposal has been shaped which considers the existing landscape and emphasizes its characteristics. Great effort has been invested in the centre?s location, and thereafter the work has focused on finding an expression for the art centre that connects to the specific character of the surroundings in this part of Skåne.

The purpose of this essay was to study which arguments social workers used in the basis of their estimation concerning young people of the age 13-18 given an aid, a contact person (swe. kontaktperson). The purpose was also to describe how the legal paragraph, regarding contact person, is regulated and then compare the arguments made by the social worker with the intentions expressed by the legislator. To answer our purposes we studied the law and the intentions expressed by the legislator, which is the foundation for the legal paragraph that regulates contact person, 3 chap. 6 §.

AbstractThe aim of this study is to describe similarities and differences in the inscriptions of runestones intoday's county of Kronoberg, the former county of Värend and, in addition, a part of the formercounty of Sunnerbo. The study is based on 27 remaining runestones which are analysed throughchoice of words and runes, orthography and decorations.The section of choice of words and runes are categorised and based on the choice of choosingone particular word over another and of choosing one particular rune over another. Orthography isbased on the spelling of five particular words; efter, sten, reste, hjälpe and och. Monophtongisationis discussed and analysed. The section of decorations has two subsections; 1) crucifixes and?suns?, and 2) other forms of decoration.The study showed that the runestones had some significant numbers of similarities anddifferences.

Objective To study if the Swedish venture capitalists consider business plans in their screening process, and in such case, what aspects they evaluate in order to develop a targeted template for Swedish entrepreneurs. A secondary objective is to describe what other factors Swedish venture capitalists evaluate as a part of their assessment. Methodology The method, which has been used in order to test the objective, has been carried out through extensive literature and article studies, interviews, and distribution of a short and comprehensive questionnaire to a multiplicity of venture capitalists throughout Sweden. Conclusion Generally, the findings of this thesis suggest that a business plan should include elements such as a summary of important elements, a thorough market analysis, financial information, exit strategy, and the risks associated with the project. The empirical material also reveals that venture capitalists also evaluate factors such as ownership influence, the entrepreneur?s industry knowledge, product knowledge and the personal chemistry in their evaluation process.

Should I/we move abroad or not? This is a question that surely many of today?s expatriate Swedes asked themselves and was probably largely debated by most. How does is feel to move back to Sweden? I have chosen to contact a number of expatriate Swedes and some that have returned, in order to receive answers to these questions.The aim with this thesis is to study the experiences and thoughts of people living in a different country as to were they were born and also those of people returning to Sweden. I have used a hermeneutic analytical method alongside a socio-psychological identity perspective when I studied the replies of my 69 respondents.

This paper investigates the relationship between dividends and institutional and foreign ownership in Swedish firms. We use a dataset which covers the Swedish stock market over the period 1999-2009. The institutional ownership is defined as mutual funds, pension funds and insurance companies and these are analysed separately. The study confirms the expected positive relationship between the level of institutional investors in a firm and the size of dividends. We also confirm? the expected negative relationship between foreign investors and the size of dividends paid by Swedish firms.

This master thesis work was done by two students at Machine Design at KTH for Lesjöfors Stockholmsfjäder AB. The task was to develop a calculation program for gas springs. The program is going to ease the selection of gas springs for a given case of a lid that should be opened. The program is going to be used internal by sales people at Lesjöfors AB in Sweden and internationally. The program is therefore written in English.The program was developed in Microsoft Visual C# 2008 Express Edition.