A large part of Sweden?s green, urban landscape is covered by lawns. Approximately 80 000 ha of maintained grass lawns are part of public courtyards, schoolyards, parks, golf courses, sport fields and traffic environments. Beyond this figure, the lawn is also an essential element in most private villa-gardens. Lawns have become a universal phenomenon through the dispersion of landscape aesthetics from the Western world.

This thesis aims to investigate if peer-groups based on industry classification perform as well as, or better than, peer-groups based on other measures that represent factors affecting the price-to-earnings multiple. In contrast with previous empirical studies, a solid theoretical approach is used in defining which factors, according to valuation theory, affect the P/E-ratio. The factors identified as explanatory are accounting measures, risk and growth. Furthermore, we have recognized several measures that represent these factors. These measures are tested for accuracy of prediction in terms of the P/E-ratio for peer-groups based on these measures relative to an industry classified peer-group.

The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

The economic development and competitiveness in Europe is heavily dependent on an efficient transport system. Movement of goods and people is essential for a competitive industry and successful trade. As a result of an intensified transport business, consumption of fossil fuels has increased dramatically. As a consequence, there are increased emissions of dangerous greenhouse gases. Transports are often mentioned as an area with high impact on the environment.

This paper is about how transport companies in the future will be able to adapt their activity to an environmentally sustainable development without the effect of negative company economic consequences. Today, the environmental threat is a global problem and knowledge about that effluent of carbon dioxide have a negative impact on the climate is generally known. A transport system that works well is important for Sweden, but the sector has a negative impact on the environment. Regulation and legislation for increased environmental requirements often meets resistance and fear that the work will be hampered by increased costs for environmental work that can lead to an international decrease in competitiveness. The transport companies have outside pressure from the society to do something about the environmental issue, however the companies? customers are not ready to pay a higher price for environmental work.

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

This study aims to investigate whether or how the tour operator Fritidsresors customers gets affected by their sustainable environmental work and what kinds of effects the work has generated. A secondary data analysis of Fritidsresors website has been made, and an in-depth interview with Fritidsresors sustainability manager. Also a quantitative survey was conducted by fifty respondents, all customers of Fritidsresor. The answers have since been interpreted and processed in accordance with a comparative and phenomenological approach and with an exploratory purpose. Scientific articles have been studied and analyzed in order to generate an explanation for the phenomenon as a research field, and how previous research has looked.

SammandragGoodwill har de senaste åren fått en allt mer betydelsefull roll i svenska bolag och utgör idag majoriteten av köpeskillingen vid ett rörelseförvärv. Rådande redovisningsstandarder lämnar en stor del av ansvaret för köpeskillingsallokering hos bolagen själva, något som tidigare studier visat ger utrymme för opportunistiskt agerande. Vi undersöker i denna studie 213 rörelseförvärv gjorda på den svenska marknaden under åren 2011-2013. Via en multipel regressionsanalys finner vi belägg för att rörlig ersättning till företagsledare baserad på kortsiktiga resultatmål, tenderar att leda till en högre allokering till goodwill i relation till immateriella tillgångar vid rörelseförvärv. Resultatet kan tolkas som att företagsledare maximerar resultatet ur ett kortsiktigt perspektiv i syfte att också maximera sin egen lön.

The aim of this essay is to give the reader an idea of how the European agricultural policies have developed, in regard of sustainable development, since Sweden became a member in the union 1995. The main aspect that?s been investigated is the issues regarding sustainable development and how the issues regarding the ecological farming methods have been dealt with. My research questions are:- How has the European environment- and agricultural politics changed since Swedenjoined the union in 1995?- What consequences have the changes had for ecological farming?The answers to the stated questions are that there have been several treaties in the field of environmental development of the agricultural policy, starting with the Maastricht treaty and ends up with the European Action Plan for Organic Food and Farming.

Medvetenheten om ett socialt och miljömässigt ansvar har på senare år ökat bland företagen. Det har blivit allt viktigare för företagen att visa omvärlden att man är ett engagerat företag som tar sitt samhällsansvar. Tidigare forskning har visat att det finns kommunikationsproblem mellan företagen och omvärlden när det gäller företagens CSR-arbete. Detta problem kan leda till att företagen inte når ut till sina intressenter och därmed inte kan skapa det förtroende för redovisningen som de önskar. I och med detta kommunikationsproblem kan det uppstå en negativ inställning från samhället gentemot företagens motiv bakom hållbarhetsredovisningen.

Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism.

The purpose of this study was to obtain an understanding of how the employees at LFV Group Swedish Airports and Air Navigation Services (Luftfartsverket) manage to combine work and family, and put this in relation to the concepts of employer of choice and socially sustainable development. Qualitative interviews were carried out with 23 randomly selected participants at the three largest places of work within the organisation. The results showed that the combination of work and family mostly could be managed but that factors like high workload and feelings of stress affected the participants in a negative way. The main measures facilitating the combination of work and family were shorter working hours and support with domestic chores. LFV can partly be considered an employer of choice when it comes to family friendly benefits but changes could be made for further improvement.

An increasing global population and a worldwide growing urbanization has raised the questionabout the future food security in cities all over the world. Peak-oil limits the access to cheap fossilfuels which threatens the global food-supply chain. This has resulted in a larger awareness anddiscussion related to urban agriculture. Growing crops and keeping animals within the city-borderscould be one way of creating a more robust and sustainable food supply for city dwellers. However,to enable an expansion of the urban agriculture many theorists argue that policies and institutionalstructures that supports and promotes city farming have to be developed.

More frequent and intensified rainfalls are expected to occur due to climate change in the nearfuture. This together with a higher proportion of paved areas increases the pressure on today?sstorm water systems (Risinger, 2014; Boverket, 2013; Stahre, 2006). Traditional storm watersystems (i.e. underground pipe systems) have during last decades started to be questioned(Olshammar & Baresel, 2012).