70 percent of Sweden´s municipalities say they do not have vacant rental flats and a shortage is emerging, during the same time are 1.1 million young people ready to enter the housing market. In order to curb the housing shortage, have the Swedish politicians since the postwar period chosen to stimulate the market with subsidies to increase new production and to control that what is built is in the right direction. The construction industry is perceived as conservative, and many argue that the state keeps it under their wings, which has led to that the development not has progressed in the same way as other, non-subsidy regulated industries.The purpose of ours bachelor thesis is to provide an overall picture and describe the underlying problems of the housing shortage at the rental market. In addition, we want to present theories about where possible actions could take place in the market, by illuminate the problem from the differente actors perspective.To fulfill our purpose and provide a deeper understanding of the problem we have chosen a qualitative approach. We interviewed nine different actors on the Swedish housing market, two managers, two to representatives of Halmstad Municipality, a representative for the construction operators and four different interest groups.

I detta examensarbete undersökes vilka principer som styr hyresnivån för en grupp äldreboenden i Enköpings kommun, samt hur drift- och underhållskostnadsnivåerna är jämfört med kommunala äldreboenden i resten av Sverige. Bakgrunden ligger i att fastighetsförvaltarna på Enköpings kommun anser sig inte kunna ta ut den hyra de behöver för att underhålla husen i den omfattning som behövs. Fastighetskontorets kostnader för bland annat underhåll, mediaförbrukning, administration jämförs mot statistik. Dessutom granskas internhyressystemet genom att undersöka hur väl kommunen följer sina egna direktiv och styrdokument samt genom att jämföra styrdokumentet mot tillgänglig litteratur. Enköping har historiskt sett lagt låga summor på både planerat och avhjälpande underhåll av fastigheter. Detta har varit en följd av att kommunen har haft, och fortfarande har, låga hyresintäkter jämfört med många andra kommuner i Sverige.

Today's planning strategy, densification of cities, makes it difficult for municipal authorities to find spaces to build preschools and daycare centers on. The Planning and Building Act , Chapter 8, § 9 states that " if the site should be developed with buildings that contain one or more dwellings or premises for after-school , preschool, school or other activities, it should be on the property or near it, enough free space which is suitable for play and being outdoors. " Each municipality has to define the expression enough free space and a number of municipalities have established guidelines for preschool and daycare centers concerning dimensions. The guidelines measure the number of square meters of free space per child with the aim of contributing to a qualitative environment. But the size is just one quality and the issue is how other non-quantifiable qualities are taken into account in the planning process. The paper compares three municipalities, Gothenburg, Malmö and Lund.

The social network services (SNS) on the Internet are becoming more common, and are starting to have a higher range of users, which is affecting Internet marketing. We (the authors) have a feelingthat a growing online marketing within social networks could interrupt the order of social standards. That is why we in this paper have tried to figure out what position marketing has ? and might have ? within SNS, and what impact it will have on social relations.During qualitative interviews along with both representatives of public relation offices as well as with SNS users, we became aware of the occurring strategies of online marketing, and the usersunderstanding of it. In the information from the interviews, we found some interesting contradictions on which this paper underlies.

I Sverige idag byggs alltfler gröna bostadsrättshus. Detta ökar kravet på tekniskt kunnandehos bostadsrättsföreningen för att kunna underhålla och förvalta de tekniska komponenterna ifastigheten. För att möta det ökade kravet krävs det en förändring av fastighetsförvaltningensom den ser ut idag. Uppsatsen undersöker två metoder för detta; ett utökat förvaltningsansvarhos byggherren samt en auktorisation av förvaltare av gröna hus.För byggherrar vilka vill bibehålla en seriös profil finns klara fördelar med att ha ett utökatförvaltningsansvar, detta ger dem incitament att bygga huset mer långsiktigt samt att det geren lägre risk för deras köpare i och med att det ger en bättre relation medbostadsrättsföreningen.Bostadsrättsföreningar styrs av en styrelse med boenden i föreningen. Dessa personer agerarinte alltid efter vad som är bäst för bostadsrättsföreningen utan styrs ibland utavegenintressen.

In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

The Gift 2.0 - A Museological Study of donations of Objects and its Underlying Motives, is a study in order to explain why people choose to donate items for museums, rather than any other alternative.The empirical study consists of qualitative, semi-structured research-interviews conducted with seven selected curators from various museums, with extensive experience of the subject acquisition. I have chosen to only examine Swedish cultural-historical museums. The hypothesis that I assumed was first and foremost that the heritage sphere is what Pierre Bourdieu calls a field. The reason that people would donate objects to museums, is that the donation itself brings cultural capital to the donor, from people with the same habitus. Since I felt that Bourdieus theory of field, capital and habitus could not explain all the reason why people donate items to museum, my second hypotheses was that certain objects are what Annette Weiner called inalienable possessions, objects that at any cost may not be sold or bartered away.

The need for auditing originates from the agency problem that arises due to the separation of ownership and control in companies. The purpose of the audit is to increase credibility of the financial statements that management uses to communicate with owners and other stakeholders. In order for the audit to fulfill its purpose a certain level of quality needs to be obtained. The auditor can also be seen as a provider of a commercial service in which service quality is important. Audit quality can thus be separated into technical quality, which is defined as the probability that the auditor both discovers and reports a breach in the client?s accounting system, and service quality, which relates to the provision of services in general.

Titel Lönegaranti ? ett incitament till företagsrekonstruktion? Ämne/kurs Kandidatuppsats i Handelsrätt, 10 poäng Författare Annette Persson Jeanette Reslow Nyckelord Lönegaranti, företagsrekonstruktion, tidpunktsangivelse, ansvar, statsstöd Syfte Huvudsyftet med uppsatsen är att diskutera om lönegarantilagen kan ha önskad effekt vid beslut om företagsrekonstruktion. Vi frågar oss huruvida lönegaranti är ett incitament till företagsrekonstruktion. Dessutom kommer vi som undersyften undersöka om det krävs en tydligare uttalad tidpunktsangivelse i företagsrekonstruktionslagen, samt vem som bör få ansvar för inledandet av en rekonstruktion. Vidare diskuterar vi om det finns risk för statsstöd genom lönegarantin.

Many jobs in rural areas have historically been linked to the agricultural sector. The restructuring that has been implemented in agriculture has resulted in a significant reduction in the number of jobs in rural areas. A consequence of this is that many people have moved to cities to earn a living. To maintain a living countryside in Sweden, it is therefore essential to create alternative livehoods in rural areas. An industry that can have a major impact in the future is rural tourism.

Between 1965 and 1974, the Swedish Parliament decided to build one million dwellings, called Million Program. The million program buildings were erected with new, untried design solutions, in a short range of time, and at low cost. The residential buildings from that time are now greatly in need of renovation. The municipal housing company, Gavlega?rdarna, renovates and improves the energy efficiency at some of it?s apartment buildings in the district Sa?tra, Ga?vle.

The Swedish population has the world?s largest percentage of shareholders either by direct or indirect owning. Due to the increasing interest of equity capital markets, private as well as institutional investors rely on forecasts from financial analysts. The reason for this is due to the lack of expertise among investors in this area. Due to the fact that analysts influence the Swedish stock market immensely, it?s of great interest to explore whether an analyst can be seen as a rational participant.

The aim of this study is to investigate where and why the fitness clubs, Sats and Friskis & Svettis in Stockholms county, choose to locate their facilities in certain places and which their primarily targetgroups are. Furthermore, the aim is to gain knowledge of people?s health status in areas where the facilities are located, in order to see if they are located where exercise is most needed. Interviews were conducted with members of the fitness clubs but also with non members, i.e. people who lived in areas with an absence of fitness facilities.

We have inquired into how the amount of foreign news has changed over the last 30 years in two major Swedish newspapers, which subjects and regions has dominated the content of the foreign news and what subjects dominate the reporting from certain regions. This was done with a quantitative analysis of subjects and regions written about in 1100 news texts during a week in each year of 1978, 1988, 1998 and 2008. To further broaden our study, we also charted with the analysis how the newspapers domesticate foreign news and how they use international news agencies. As a basis for our discussion we use Van Ginnekens theories of world news centres, Westerståhl & Johanssons and Galtung & Ruges theories of foreign news selection as well as the theories of Hjarvard and Biltereyst about the domestication of foreign news due to commercial pressures and objectives on the newspapers. Our result of the amount of foreign news in the two newspapers is also compared to several similar empirical studies by different researchers.

In the 1940s the Swedish town planning was inspired by the English city development with the concepts of neighbourhood and community planning. In order to promote democratic development and solidarity the ideal would be to create community centers with full service. Community centers are part of the building of the suburbs during the postwar period. The buildings in Sweden from 1940 - and -50s were built with the intentions to be good homes for all regardless of income, class and status. Collective solutions to individual problems were characteristic of the Swedish policy during this time.