The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

Fjärrvärmebranschen i Sverige har sedan mitten av 1990-talet varit i en stagnationsfas, där mängden producerad och förbrukad energi i stort sett varit konstant, trots stora investeringar i fjärrvärmenätet. Samtidigt har den höga andelen återvinning gjort att det råder brist på avfallsbränsle till energiåtervinning i Sverige. I kombination med hög konkurrens om avfallsbränslet har detta medfört att aktörerna på marknaden tvingats se sig om efter nya vägar att tillfredsställa behovet av bränsle, vilket lett till att det idag importeras stora mängder avfall för energiåtervinning från utlandet. Vid Vattenfalls fjärrvärmeverk i Uppsala har det mellan åren 2006-2013 återvunnits i snitt drygt 360 000 ton avfall per år. En stor del av detta hämtas in från lokala kunder, både kommuner och privata aktörer, men man har på senare tid även behövt börja importera avfall för att tillfredsställa energibehovet.

Den textila industrin, en egen värld, är nu under rampljuset som en av de största miljöpåverkande industrierna. Precis som i fallet med många andra industrier så måste textilbranschen intensivt arbeta med att minska sin negativa påverkan på miljön. Slutmålet måste vara att helt balansera uttagen och insättningarna så att man skapar en bransch som blir klimat- och miljöneutral. I denna rapport har en livscykelanalys gjorts på en underställströja från Helly Hansen tillverkad av 99 % polypropylene. Inom denna livscykelanalys har vi noggrant studerat och undersökt fakta för att hitta de processer som har den största påverkan på miljön.

Holmen Skog, region Norrköping, is located in an area with good potential for backhauling because a large number of geographically scattered mills. However, despite these factors there are many difficulties preventing the realization of this potential. The purposes of this study were twofold. First, from a hauling contractor perspective, to calculate backhauling profits and suggest a profit sharing scheme. Second, to identify and quantify obstacles and possibilities for realization of backhauls.The study required the use of three different types of methods.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

As a consequence of a turbulent financial market with recurring recessions, the Basel regime was developed, an institutional change with the purpose to create enhanced financial stability through increased capital requirements and increased scrutiny of internal procedures. The Basel regime is an often recurring element in social debates where various aspects are discussed, one of which is whether it maintains its purpose to secure financial stability or whether it is cost effective, and if not, who gets affected by these potential costs.The majority of previously conducted research within this area agrees with the opinion that changes in the regulatory framework within the financial markets, such as the Basel regime, has led to reduced risk of bankruptcy for the banks which has contributed to increased global financial stability. However, research illustrates that these types of changes in the regulatory framework impose a financial burden leading to contradictions in the division of these costs between costumers and shareholders. This dissertation has been conducted from a shareholders perspective, out of which the study ?s three hypothesis has been created from.The data in this study is built upon the stock price from the three largest available banks? shares (based on total assets), in the 26 countries which are represented in the Basel committee from (2007) to (2013).

I detta tvärvetenskapliga arbete studeras från den matematiska sidan tre klassiska populationsmodeller: Malthus tillväxtmodell, Verhulsts logistiska modell och Lotka-Volterras jägarebytesmodell. De klassiska modellerna jämförs med stokastiska. De stokastiska modeller som studeras är födelsedödsprocesser och deras diffusionsapproximation. Jämförelse görs med medelvärdesbildade simuleringar.Det krävs många simuleringar för att kunna genomföra jämförelserna. Dessa simuleringar måste utföras i datormiljö och det är här den datalogiska aspekten av arbetet kommer in.

I modern tid, andra världskriget och framåt, har finansanalytikerns roll vuxit markant och dess inverkan på börsen diskuteras numera flitigt. Forskning har bedrivits flitigt utomlands om hur dem arbetar inom yrket men materialet I Sverige är dessvärre väldigt tunt. Det finns en studie från 1992 av Lars Olbert där han kartlägger svenska finansanalytikers informationsanvändning och vilka värderingsmodeller som används i praktiken och inte bara i teorin. Denna kartläggning skulle vara intressant, och releveant, att uppdatera. Därav denna studie.Syftet med denna studie är att undersöka vilken information och värderingsmodeller som svenska finansanalytiker använder vid företagsvärdering 2011 samt att kartlägga om det finns skillnader i informationsanvändning mellan 1992 och 2011.Studien utgår ifrån en kvantitativ metod där empirin samlades in genom en webenkät.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

The use of fossil fuels such as coal and gas are a contributor to the global warming. The climate change is a worldwide problem with far reaching consequences that is believed to be very expensive. The United Nations has been introducing a framework convention on climate change. One component of the convention is the Kyoto protocol. The protocol is obligating the developed countries to decrease their emissions of greenhouse gases by 5.2 percent during the time period 2008-2012.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

I Sverige är trakthyggesbruk med kalhuggning det dominerande skötselsystemetmen intresset för kalhyggesfritt skogsbruk har ökat de senaste åren. Alternativentill kalavverkning är omdiskuterade och kritiseras ofta för att inte vara lönsamma.Målet med detta examensarbete är att analysera ett långtidsförsök med olikaskogsskötselsystem och att diskutera eventuella produktionsskillnader. De fem skötselåtgärdersom undersöktes var 1) kalavverkning med plantering av gran och tall,2) naturlig föryngring under fröträd, 3) blädningsbruk, 4) dimensionsavverkningoch 5) orörd skog (referensyta). Fältförsöket ligger på Siljansfors försökspark iDalarna och anlades 1923. Alla försöksytor har en areal av 1 ha.

Purpose: This study deals with warehouse management with an emphasis on vertical lift modules (VLM). The aim is to examine the effect of the implementation of VLM on a business's warehouse management. In order to obtain a result, the study has been based on the following questions:? How was the warehouse management designed before the implementation of VLM?? How is warehouse management designed after the implementation of VLM?Method: To be able to answer these questions, interviews with ten users of VLM performed. All users usually lift systems from the same manufacturer.