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.

How can you do a right measurement of culture as well as with other social sectors and with what can culture contribute when it comes to a town´s development? We found out that in Linköping the regional federation Ostsam recently (2005) started mapping the region's creative centers in order to look into the spreading of the culture in the county, and then use the uniqueness of the culture as an advantage in society- planning contexts. The reason was that both municipal - and State directions detected that the culture has a broader importance when it comes to building up society and infrastructure than earlier considered. This is called Cultural planning and is the foundation- method that Östsam used when working with their new projekt The creative sector. The outcome of the Östsam study resulted in an exciting study basis to work further on with and to examine through own demarcations and directions.This research manages the matter of the creative sector as an extension to the cultural sector.

There are an increasing number of people suffering from depression and depressed mood. Concurrently important benefits have been noticed from the effects of massage, effects that can be assumed to restore individual?s health with depression and depressed mood. The aim of the study was to examine the importance of gentle massage in connection with depression and depressed mood. The research was based on scientific studies that were applied through the databases Cinahl, elin@Kristianstad, PsycARTICLES, PsycINFO, PubMed and the journal Vård i Norden as well as by manual searches.

The purpose of this essay is to identify the costs of illness in different organizations, and compare the calculated result with the actual result in their annual reports.We collected information thru interviews with the personnel manager in the selected organizations, and used the annual reports to add necessary information.When we applied our model, we found that the selected organizations, in some cases, have a cost of illnes which is up to seven times higher than shown in their annual reports. It?s, in general, the costs that aren?t related to the salary (additional costs), which are much higher than shown.The absence of a model that calculates the costs of illnes can result in wrongful decisions. If a model would be applied in an organization, it should increase the awearness of the actual costs of illnes, which can lead to better decisions througout the whole organization.This report is written in Swedish..

Background: Funds have become a more popular way for investments. After the financial crisis in 2008 there was some sectors that shown a better results than other depending if the sector was affected by the economic situation or not. Therefore can  investments in sector funds be a good way to get a high return, but it also has a high risk.Problem: Has the risk any impact on the return considered funds in sectors that is affected by the economic situation relatively to sectors that isn?t affected by the situation in the economy?Purpose: Determine whether sector funds risk has any impact on the return. Also if there are any differences between sectors depending if they are affected by the economic situation or not.

This thesis investigates the possibilities offered to a working landscape architect by anincreased and altered use of digital 3D environments. A basic assumption is that increased useof digital three-dimensional environments promotes the creative processes and presentationoptions of landscape architects.The thesis is based on literature studies and communication with working landscapearchitects, and includes an investigation of the visualization methods available in the Blender3D modelling software. The thesis provides a thorough survey of what it means to model inthree dimensions, as well as of what modelling methods are feasible for a landscape architectto use. As landscape architects, we work with human and unique processes, and thus it isdifficult to develop standardized and automatic software for our profession. One possiblesolution is to turn to open source development, where software and models are shared andanyone can contribute.

The aim of this study is to enhance the knowledge of target and performance management?s effects on the judiciary. In the past decades there have been a number of reforms in the general public sector of many countries. The management philosophy often used to describe these public sector reforms is called New Public Management (NPM). One main theme has been an increased focus on the management control systems, for example a greater emphasis on target and performance management.

SummaryBackground: Management control is important for all kinds of activities, both in trade and industry and in the public sector since you must economize on scarce resources. There are nevertheless many different views on management control, which have changed with the times. With regard to the public sector in Sweden, the management control systems have changed radically the last half century, especially from the 1980s, due to depressions and increased focus on effectiveness. New approaches have been taken by many municipalities and county councils, both in Sweden and internationally, where the former management control systems have been abandoned in favour of result control, target costing, and activity-based-costing, for example. Another new approach has been the Balanced Scorecard, which was introduced by Kaplan & Norton in a pioneering article in 1992.The Balanced scorecard is a multidimensional tool, originally intended to be used in trade and industry, but with regard to its nature, it has been adopted even by many non-commercial organizations, especially in Sweden.

This Master Thesis treats the non monetarian aspect about the Internet Portal from a consumer and company perspective. The purpose of this thesis i st o give or create a picture and a tool, a model for how the Internetportal could be evaluated an valued. By creating a so called Dynamic Scorecard the authors of this Thesis have created a model throug which the purpose of this thesis is served. Through this model the authors have come to the conclusion that the Internet Portal can be evaluated through both economic, social, service and technical factors as well as through what relationship the companies or consumers value concerning the Internet provider. The product of conclusions of this Thesis is that there are three main factors upon wich the Internet Portal is valued.

The Swedish Government has set a target to reduce energy consumption through energy efficiency within the construction and real estate sector. The purpose of the study is to examine how energy efficiency within this sector could affect the district heating volume in the future, on basis of Vattenfalls district heating system in Uppsala.An Excel model has been created to study how energy effficiency measures affects district heating demand in buildings by 2045, based on technical and economicalconditions. Furthermore, an interview study has been conducted to examine incentives for district heating customers to invest in energy efficiency measures.Result of the Excel model shows that the district heating volume of Vattenfall in 2045 is expected to 931 GWh, which corresponds to a volume decrease of 10,6 %. Based on the study?s theoretical framework only 15 %, 1 024 GWh, of the technical-economical potential is assumed to be implemented.

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

The river Göta Älv reaches between Vänern and Gothenburg and is the main raw water source for Gothenburg that supplies about 700 000 people with water. To protect and maintain a high water quality, continuously samples and water analyses are made throughout the river. In 1998 a protection area was founded between surte and Lärjeholm where the raw water intake is. This was made to increase the awareness of the importance to protect the water. However, there is a lot of contribution of untreated stormwater to Göta Älv within the protection area.Göteborg Water and Sewage Works commissioned this thesis where two areas, Tagene industrial area and Kärra residential area, with untreated stormwater outlets within the protection area are studied.

This thesis work contains a litterature study about electrical motors in general and how PWM-patterns for brushless DC-motors can be made. A suitable method has been implemented as a simulation model in VHDL. A simulation model of a brushless DC-motor which describes the phasecurrents, torque and angular velocity has also been made. The motor model made simulations easier for the complete PWM-system. The design was synthesised and tested with a prototypeboard including a SPARTAN II FPGA.

The purpose with this masters thesis was to model the scanner in a system for laser bathymetry. The model was then used to develop a controller for the scanner so a good search pattern was achieved. Two different types of models have been tested, a physical model and a Black Box model of Box Jenkins type. The physical model has been derived from Lagranges equations. Identification experiments have been used to compute the Black Box model and to find the unknown parameters in the physical model.

This thesis investigates the possibilities offered to a working landscape architect by anincreased and altered use of digital 3D environments. A basic assumption is that increased useof digital three-dimensional environments promotes the creative processes and presentationoptions of landscape architects.The thesis is based on literature studies and communication with working landscapearchitects, and includes an investigation of the visualization methods available in the Blender3D modelling software. The thesis provides a thorough survey of what it means to model inthree dimensions, as well as of what modelling methods are feasible for a landscape architectto use. As landscape architects, we work with human and unique processes, and thus it isdifficult to develop standardized and automatic software for our profession. One possiblesolution is to turn to open source development, where software and models are shared andanyone can contribute.