Certification systems, that assess companies? work with social and environmental issues, have emerged in an increasing number of industries. Today, there are environmental certifications for the food industry, the forestry, the fisheries sector and several more. In apparel industry, certification for sustainable working conditions has been of major impact. The property sector is no exception from other industries.

Bakgrund: Redovisningsinformation är en informationskälla för främst aktieägare och långivare. Investerare använder informationen för att kunna göra prognoser för framtida kassaflöden och därigenom prissätta aktier i syfte att uppnå lönsamma, långsiktiga placeringar på aktiemarknaden. Kan en investerare få hjälp av företagens redovisning för att öka värdet på sin placering?Syfte: Att undersöka sambandet mellan räntabilitet på eget kapital och aktiers effektiva avkastningAvgränsningar: Studien omfattar tiden 1997 till 2004 och baseras på företag tillhörande branschen Konsumentvaror, enligt tidningen Affärsvärldens branschindelning.Genomförande: Sambandet mellan parametrarna utvärderas med hjälp av regressionsanalys. För varje år utförs regressioner för att fastställa förklaringsgrad, lutningskoefficient samt regressionens signifikans.

This study analyzes 66 Swedish actively managed mutual funds investing in the Swedish stock market during the period 2005-2014. The purpose is through pooled data regressions analyze the relationship between both the mutual fund?s annual fee and risk-adjusted return to the fund?s characteristics. The characteristics of the study are the size of the fund's assets, age, if the fund is bank managed or not, Tracking Error, and standard deviation of return.By using the performance measures of CAPM, Fama and French 3-factor model, and Carhart?s 4-factor model monthly risk-adjusted returns are created for all funds over the period.

Problem: After several corporate scandals concerning accounting around the world a discussion concerning corporate governance arose. The public demanded greater insight and better corporate governance in public companies. The discussions led to the development of codes of corporate governance, codes such as the Sarbanes Oxley Act, the Combined Code and the Swedish Code of Corporate Governance. The Swedish code is a clarifying of the Swedish law, a codification of praxis and in some cases an increase in the demands on reporting of information from the companies.Purpose: The purpose of the thesis is to describe what effects the Swedish Code of Corporate Governance has had on the content of annual reports of listed companies and if different types of companies have been affected in different ways.Method: The investigation was conducted using both qualitative and quantitative methods. Through a preliminary study knowledge about the subject was gathered.

Purpose: This study aims to examine the price transmission among ADRs (American Depositary Receipts) and their underlying shares, US market index and Hong Kong market index. We will attempt to capture how a shock in the home market is transmitted to the foreign (and vice versa). In addition we will attempt to assess the relative weight of each variable in the system generating unexpected variations of its own and other variables and at what speed the shocks are absorbed.Methodology: ADF unit root test, Johansen?s co-integration test, Granger causality test, VECM, impulse response, variance decomposition Empirical foundation: Five Chinese ADRs listed on the New York Stock Exchange. Each ADR represents a specific industry.

At ABB LV Motors in Västerås the shaft is assembled into the rotor with a shrink fit. After athorough investigation of the assembly method, several factors that make the insertion of theshaft more difficult has been discovered. Some affect the assembly directly while others onlyhave an indirect influence. The investigation has shown that the radial play between the shaftsouter radius and the rotors inner radius might be too small which could lead to anunsuccessful assembly. For the larger rotors, the condition is the opposite, and the rotor mightmove compared to the shaft direct after the assembly when the rotor still is warm.

Background: Officers in the Swedish Armed Forces educates their soldiers in various skills and arenas. The Officers get their educational training in officer training courses conducted by the Swedish Armed Forces or the Swedish national defence college. The aim of this study was to find out how the cadets, belive that they are formed into educators, their views on the literature being used in the Swedish armed Forsces, and their views on leadership and educational science.Methods: The data for analysis were collected in spring 2010, by use of a questionnaire among cadets studying the tactical/operational program Ta/Op 07/10 at the Swedish national defence college. The respons rate was 69, 6 %.Results: The majority of the cadets thought that experience was the most important factor in becoming a good educator. Most of the cadets also thought that the literature being used by the Swedish armed forces was good, however, few cadets stated that they will use the material for reflection on their own teaching when working as officers.Conclusions: The Cadets had a positive attitude towards the educational philosphy and literature being used, but few will use the literature in reflecting on themselves as teachers.

The field trial Exploatering av höga P-AL-tal (Exploiting P in heavily P dressed soils) started in 1982-1983 and included seventeen study sites placed across Sweden. Each site included three treatments, one unfertilized control (A), one aiming at replenishment of harvest removal, i.e. fertilized with 15 kg P ha-1 year-1 (B) and one over-fertilized (C) with 30 kg P ha-1 year-1. In this thesis data from the five longestrunning study sites are analysed based on four hypotheses. The hypotheses stated that in soils with high P-AL values and a pH over 6.0 P-AL will not decrease over time in the control (A) or in the replenishment treatment (B), that P-AL and P-HCl in the top soil will increase at all sites for the over-fertilized treatment (C) and that yields will not decrease as long as the P-AL is above 12 mg P 100 g-1 soil. My conclusions from the analysis of data from the selected sites are as follows: - A pH above 6.0 cannot guarantee a stable P-AL value in an unfertilized but phosphorus-rich soil. - The P-AL of unfertilized soils decreased faster at lower soil pH than at higher pH. - In the replenishment treatment (B) the rate of P-AL decrease seems to fall at a pH of 6.5. However, the influence of the soil type cannot be ignored. - P-AL and P-HCl did not increase in all over-fertilized treatments.

To be able to handle tomorrows need for limited energy consumption we need to reduce our use of energy. The building sector stands for around 40 % of all energy consumption in the society. The government has put up a goal to reduce the energy consumption in our buildings with 20 % by year 2020 and 50 % by year 2050 compared with year 1995. To be able to do reach that goal we need a more energy efficient building stock.The main part of the energy used in our buildings is used for space heating. By installing ventilation systems with heat recovery on the exhaust air it is possible to use the heat-energy in the exhaust air to warm up the incoming air.

Event marketing has during the last decade become a wide spread marketing method. This is because the marketing clutter has increased heavily during the past years and brands are looking for new ways to reach their target audience. The previously well accepted marketing measurement "satisfaction" has shown tendencies no longer to be sufficient for success in today's competitive marketplace. Therefore, the research has somewhat moved to the measurement "brand love" to explain differences in strategic consumer behavior. That is the background to why this report examines and answers the question if a brand through event marketing can enhance brand love.

I en mer global och konkurrensutsatt marknad krävs, i allt större utsträckning, att företag väljer att differentiera sig med specifika kundlösningar istället för den enskilda produkten. Genom att, tillsammans med kunden, skapa värde knyter man denna närmare till sig. Ett konsignationslager är en strategisk lagerlösning för att minska avstånden mellan kund och leverantör samt att minska kedjans totala lagerkostnad. SCA Timber har begränsad erfarenhet kring konsignationslager. Av den anledningen har det funnits oklarheter kring hur arbetet bör organiseras. Syftet med studien är att ta fram en best practice för hur SCA Timber ska arbeta med upprättandet av framtida konsignationslager. Studien är en multipel fallstudie av fyra verksamheter inom SCA och baseras på kvalitativa, semistrukturerade intervjuer med respondenter som varit inblandade i upprättandet av konsignationslager. Det empiriska materialet består av fjorton intervjuer. Studien utgår ifrån ett teoretiskt ramverk bestående av teorier kring projekt, kritiska framgångsfaktorer i projekt och skapandet av nyttjandevärde.

This study was conducted on behalf of SCA forest AB, Västerbottens forest administration. Timber procurement from non-industrial private forest owners has become an increasingly important part of SCA:s wood supply. The objectives of this study was to report the current forest conditions in the private forests in the county of Västerbotten, analyse the potential for procurement of wood from private forest owners, and provide a basis for decisions on future strategies for timber procurement from private owners.Material and data have been collected from different sources, mainly from Swedish National Forest Inventory and SKA-VB08. This material was the basis for the analysis and calculations performed with the Heureka application PlanWise. This study area was divided into six different analytical areas (Coastal south, Coastal middle, Lycksele, Inland south, Inland north, Skellefteå), where each area of analysis is represented by a number of municipalities.In this study, two scenarios were specified; one describing the current forest management with current harvesting levels and the effects of these assumptions, the second to illuminate what potential there is for future timber harvesting.

The purpose of this study is to investigate the forest managers view of the edu-cation at the School for Forest management at SLU and the first years of em-ployment. Surveys were sent to batches 05/08, 06/09 and 07/10 a total of 136 question-naires were sent out. 80 people answered the survey, this gives a response rate of 59 percent The former students rated according to a 9-grade scale how satisfied they were with the different courses they had attended during their years as students at the school. The courses in mathematics and statistics got the highest marks with an average of 7.3, while the entry-level course in law only got an average of 4.6. A major part of the former students had in the questionnaire enquired a leader-ship course and a business course with focus on negotiation techniques during their education. There is a wide variety of employment opportunities for the graduated students. Timber buyers and forest managers or planners are just a few positions that for-mer students now possess. The study shows that there is a big difference in the first introduction to a new work place depending on where the student got hired.

Threats and violence, or the risk of being subjected to threats and violence in the workplace, is a major health and safety problems that exists in many professions. To be exposed to threats and violence can have serious consequences for the employee's health but also for the organization in question. The aims of this study was to investigate the prevalence of threats and violence at the Swedish Migration Board detention, and to examine whether there were health problems among employees who may be exposed to threats and violence. A web-based questionnaire was answered by 29 employees (response rate = 51 percent). The results showed that more employees had been exposed to verbal threats (66 percent), compared to physical violence (10 percent), and they showed a greater tendency to report physical violence, as opposed to verbal threats.

Pastern dermatitis is a common condition among horses. It is a symptom, a reaction in the skin of the pastern rather than a diagnose. There are a lot of homemade treatments when you ask horse owners how they handle pastern dermatitis, but what does the science say about how it should be treated? Today there is a growing problem with antibiotic resistance, but how good are the veterinarians on testing for resistance before they describe antibiotics? Bacteria and fungus is seldom the primary cause for pastern dermatitis, the reaction is often secondary to environmental factors. It?s difficult to diagnose the primary factor and it´s even more difficult when the horse has been treated in different ways before the veterinarian gets involved.