Calculations of net present value are based on a discount rate, which requires knowledge about the company?s cost of debt. A common way to do this is by observing the company?s credit rating, when no credit rating is given it?s possible to use a synthetic rating model based on quantitative data to estimate a credit rating. Thus, the aim of this study is to increase the understanding of which quantitative data, in terms of key figures, that can be used to explain the given credit ratings for companies from the Nordic countries.In developing the model, key figures found significant in previous studies are being tested for whether or not they are applicable for companies from the Nordic countries.

Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.

With a larger awareness of the climate changes and increasing electricity prices, energy efficiency measures in the industry have become more common. By rationalize the activity and by the same time decrease the emission of greenhouse gases the company can both save money and reduce negative environmental impact. For the Swedish industries the electricity price have traditional been relative low, which has resulted in a considerable larger usage than other European countries. By a deregulation of the European electricity market the electricity price will level off between the countries, which will cause a higher electricity price in Sweden than we are use to. To prevent that the Swedish industry don?t lose competitiveness against the other European countries, it will require energy efficiency activities in all different forms.ABB Sweden has decided to decrease their total energy usage with five percent in two years.

The Swedish Cellulosa Companiy, SCA, has today 280 000 ha planted with lodgepole pine (Pinus contorta var. latifolia) (?C?) which is equivalent to 14 % of its total forest area. Exotic lodgepole pine has in previous experimental stands shown a superior growth than the native Scots pine (Pinus sylvestris L.) (?S?).But also the comparison could be questioned because stand histories were was unknown and also differences in age between C and S existed.

The aim of this thesis was to explore and analyze the sponsored debates on Newsmill, so called seminars. How does the sponsor use Newsmills seminars for marketing purposes? Who is allowed to write in Newsmills seminars?To answer these questions we used both a quantitative survey and a qualitative survey.To examine how the sponsors use Newsmills seminars for marketing purposes we conducted a qualitative analysis which included three of the eleven seminars - a total of 26 articles. We examined how the sponsors conveyed the picture of themselves and if the written content in Newsmills seminars contained any hidden marketing. We could see that the sponsor has a great deal of influence on the seminars and also used them to market their brand with hybrid messages.

Under lång tid har två olika inriktningar för redovisning utvecklats, den anglosaxiska och den kontinentaleuropeiska. Dessa traditioner har olika syn på syftet med redovisningen. För att möta globaliseringen inom kapitalmarknaden finns i dagsläget ett behov av att få en internationellt harmoniserad redovisning. Arbetet med att ta fram rapporteringsstandarder som ökar jämförbarheten och transparensen av företags ekonomiska resultat leds gemensamt av den internationella normgivaren IASB och den amerikanska normgivaren FASB. I dag finns ett förslag från IASB om att införa ett nytt sätt att rapportera resultat, total recogniced income and expense.

The LSH-study started in 2003 at the department of Health and Society at the University of Linköping. The purpose of the study was to examine the relationship between life condition, stress and health. A total of 1007 people from ten different health centres in Östergötlands län participated. At the follow up, a couple of years later, 795 of the 1007 participated. 127 of the 212 in the attrition turned down the follow up, twelve people were not invited (for example in case of death) and the rest did not respond at all.

Länsförsäkringar in Värmland, Sweden, had during the year 2003 a total level of 6.1 percent of people on the sick-list, which was higher than average in the business (4,5%) and for salaried employees in the private sector (3,3%). The average age of those put on sick-list was 47 years, whish is four years higher than the average for the whole LF-group. The cost for the total amount of people being on sick-list at LF-company (6,1%) was estimated to 1 500 kkr, according to a calculation model coming from Försäkringskassan. For every percent the sick level could be reduced, the company would save 239 kkr. To map out the state of health of each and every collaborator in LF, the company offered all employees to make a health profile at the company's health service, Clarahälsan AB.

Inledning Det är bevisat att hög-intensiv intervallträning två gånger i veckan i sex till åtta veckor kan förbättra aerob kapacitet. Syfte Syftet med denna studie var att undersöka om sex veckors hög-intensiv intervallträning en gång i veckan i kombination med snabbhetsträning kan ge ökad prestationsförbättring hos kvinnliga fotbollsspelare. Metod Tjugoåtta damlagsspelare från samma fotbollslag deltog i studien varav elva fullföljde hela studien. Studien genomfördes en gång i veckan i sex veckor och innehöll hög-intensiv intervallträning i hinderbana inomhus med snabbhetsträning. Före- och eftertester utfördes i form av ett Yo-Yo intermittent återhämtningstest nivå 1 (YYIRTL1) samt ett 6 x 30 meter upprepat sprinttest.

The building industry consumes approximately 40 % of the total energy consumption in Sweden, where the using stage is dominating with 80 %. There is a lot of work in progress to reduce energy use in the building industry, and the demands from authorities regarding energy use increases. As a part of this work Building and planning department of Sweden has established a requirement that has been applied since 2006, and restricts a maximum energy use for buildings.The requirement includes that an energy simulation must be done in advance to demonstrate that it is possible to meet the demands.Reality is however more complex than an energy simulation program, that frequently underestimates the energy use of buildings. The purpose of this thesisis to study and analyse deviations between estimated and actual energy use in modern apartment buildings. The study includes four apartment buildings in Stockholm, Gothenburg and Jönköping that were built in 2007-2009.

The Swedish potential of electricity production from roof mounted solar panels has been determined in three steps: accessing the existing roof top areas, simulating the amount of electricity solar panels can produce on these areas and finally analyzing how large the necessary economical change is to make the solar cells profitable.The total existing amount of roof top areas are 319 square kilometers and the area distribution follows the distribution of people. This leads to an installed power of 47,9 GW which are expected to produce 49,0 TWh electricity per year. If the quality of the electricity is prioritized the highest the power is reduced to 3,7 GW, generating 3,8 TWh yearly, but if the hosting capacity is calculated from Sweden?s total electricity need, the capacity is 42 TWh per year.Today, solar panels are not profitable in Sweden for houses, even though there is a subsidy of 35 % of the investment costs, discounted in 25 years. The profitability is calculated with a cost of capital of 5 %, a price on electricity of 1 SEK/kWh and an investment cost of 20 SEK/Wp.

Kommunalt avloppsvatten innehåller stora mängder föroreningar bland annat organiskt material som påverkar organismerna i naturen. Reningsverken runtom i Sverige arbetar ständigt för att minimera utsläppen av föroreningar. Det är viktigt att kontinuerligt analysera vattnets kvalité för att kontrollera reningsverkets funktion. Total Organic Carbon (TOC) och Chemical Oxygen Demand (COD) är två analysmetoder som används för att mäta organisk halt i avloppsvatten. Från COD-analysen uppkommer farligt avfall som innehåller kvicksilver varför analysmetoden enligt EU-direktiv ska fasas ut.

Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.

Total protection is often the option chosen when protecting forests with high environmental values. An alternative to total protection is application of management regimes that do not interrupt continuity of tree cover. This study focuses mainly on continuous cover forestry (CCF) in forest stands already protected. All objects are situated in the county of Jämtland in northwest Sweden. The purpose of the study was to attain a greater knowledge about CCF practices.

Energy Director is a control and measuring system for energy consumption and is part of the product portfolio of E.ON AG for more efficient use of energy, offered to business customers. As of today, the system has only one parameter of control, namely power, and the objective of this essay has been to investigate whether other ones could be added. The emphasis is on the environmental perspective, which is why carbon dioxide has served as an example for this parameter in question.Parallel with the study of Energy Director electricity on the margin, calculations of carbon dioxide equivalents and also the Swedish trade of electricity have all been highlighted. Results indicate that when reductions in energy are made it is endorsed to omit from electricity on the margin rather than some mean distributed electricity, under certain conditions, and in addition the calculations of the reductions should be modified regarding the efficiency of the power stations fuelled by lignite and bituminous coal. Sweden practices trade with the Nordic countries as well as Poland and Germany.