Världen befinner sig i en ekonomisk kris och många företag jobbar dagligen med effektivisering. Det finns många företag som oroar sig över framtiden och alla måste se över sina kostnader så man klarar sig även om en rådande lågkonjunktur råder. Ett sätt att förbättra effektivisering är att förnya inköpsavdelningen, att göra bättre inköp helt enkelt. Examensarbetet har utförts på LKAB som jobbar med ett effektivitetsprojekt som heter LKAB 370. Det innebär att man ska effektivisera företaget på så många sätt som möjligt Målet med LKAB 370 är att uppnå ett nytt kostnadsmål på 370 kr/ton järnmalm.

This thesis studies whether private equity owned firms within the Swedish welfare sector distinguish themselves in terms of tax planning and short-termism from a control group consisting of other privately owned welfare firms. For the first time, the comparison is made on the entire welfare sector, between 14 matched pairs within education, health care and elderly care. We use financial metrics associated with tax planning and short-termism in sign tests to examine whether the private equity owned firms differ from our control group. The financial metrics tested are actual and paid tax rates, level of interest, book-tax gap, investments, personnel expenses per employee, and cash earnings. We find that the private equity owned firms in terms of tax planning only differ in the level of interest, while no notable differences are found in terms of short-termism..

Begreppet CSR, Corporate Social Responsibility, har på senare årtionden blivit ett allt viktigare koncept för företag. För att företag ska kunna vara konkurrenskraftiga krävs det idag att man både tar sitt ansvar utifrån det ekonomiska perspektivet och det sociala perspektivet. I och med att begreppet har vuxit har fler och fler företag börjat använda sig utav CSR och börjat integrera det sin verksamhet.Bankerna ser sig själva idag som stora aktörer i samhällets påverkan att sträva framåt. Därför tar man sig an det samhällsansvar som man förväntas att ta av samhällets medborgare för att bankerna ska anses som goda bankaktörer. Detta är det som kännetecknar CSR, Corporate Social Responsibility, d.v.s.

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

Investor Relations is a function used by companies to compete for capital by creating relations with investors. It is a young function, earlier practiced by the same people who had responsible for exercising the Public Relations.Investor Relations has evolved a great deal lately but there are still no concrete theories behind the function. The aim though is clear and there are literature explaining how to practice the different parts. The most research within Investor Relations uses the theory of Relationship Marketing. Lately the two authors Hägg and Preiholt have started to examine what they call Financial Marketing since Investor Relations is about relations between actors on financial markets primarily.In this paper, we examine the aspect of information in Investor Relations.

Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

The essay investigates the visual element as seen by the audience and artist to be of greatest importance to a musicalperformance. The study was conducted in the form of a field work which included doing interviews with artists, surveys of the audience and interpretive observations of live performance. The fieldwork was conducted in three different environments in which I found myself on the spot and performed the various stages included in the field work. It was done to create a surface that could be used in an essay, and through that use this material to compare and analyze my results and in the end be able to answer my questions. I started from eight different factors which all could beexperienced visually on stage.

Denna kandidatuppsats har i syfte att undersöka huruvida det går att identifiera avvikande aktieavkastning hos företag vilka erhåller ett förändrat betyg i Folksams Klimatindex mellan åren 2004 och 2005. Identifieras avvikande avkastning undersöks marknadens värdering av förbättrade respektive försämrade betyg. Signifikant avvikande avkastning identifierats i aktier hos företag som erhåller ett förändrat betyg i Folksams Klimatindex. Resultatet från eventstudien påvisar att betygsförändringar, oavsett karaktär, värderas negativt av marknaden. Att marknaden skulle värdera informationen om förbättrade respektive försämrade betyg på samma sätt strider mot teorin om Corporate Social Responsibility.

Arbetet behandlar rumslighet i trädgården och utgår ifrån Norberg-Schulz (2003) essä om fenomenet plats. Essän beskriver arkitekturens fenomenologi, och studien visar att synsättet ofta avspeglas i trädgårdslitteraturen. Fenomenologin menar att vi inte kan fånga en beskrivning av det verkliga fenomenet utan bara människans upplevelse av fenomenet. Det är så vi också gärna beskriver trädgård, genom att dela med oss av vår upplevelse av trädgården. Platsens struktur delas upp i rum, som är den tredimensionella organisationen av platsens element och karaktär, som är den allmänna atmosfären hos platsen.

ABSTRACTThe study is an analysis of the politic debate about the decentralising of the public school between the years 1946 and 1990. The problem that the essay is about to study is which reason made the decentralising take place. The texts that have been read, interpreted and reconstructed are propositions, motions and written debates in the parliament. The purpose of the study is to examine the discussion about the schools decentralising in 1946-1990. The aim is also to examine what kind of pro- and contra arguments that are shown in the debate and who the interveners are and why they made a statement.

The purpose of this essay was to investigate socialworker's perception of threats and violence in their daily work from the perspective of power. In order to obtain as clear and distinct responses as possible, I used qualitative interviews for this study. The respondents represent a "socialförvaltning" that handles financial assistance in a medium-sized city. This department was chosen because the socialworkers that handle financial assistance at this department have been identified by the media as particularly vulnerable. The study showed that verbal threats are commonplace but physical violence is rare.

Background: In the current labor and business policy debate in Sweden there is a major focus on the need for it to become easier to set up small firms, and that it needs to become easier for small firms to hire staff. In order to set up and run a business, funding is required. Firms can choose to work more or less actively with this issue, but they all need to relate to it. There are basically two ways to fund a business, either through equity or through debt. The ratio between these two sources is called the firm?s capital structure.Purpose: To chart the capital structure of small firms in Sweden.

Syftet med denna studie a?r att underso?ka och analysera det arbete som Sveriges tre sto?rsta mobiloperato?rer, Telenor, TeliaSonera och Tele2 bedriver kring Corporate Social Responsibility. Studien a?mnar ocksa? underso?ka hur arbetet utvecklats under de tre senaste a?ren, samt hur detta fenomen kommuniceras. Genom detta o?nskar vi uppna? en ba?ttre helhetsbild och en djupare fo?rsta?else fo?r CSR, samt bidra med insikter, uppta?ckter och egna tolkningar kring a?mnet.Metod: Kvantitativ inneha?llsanalys av CSR-redovisningar. Av dessa tre studerade fo?retag kan vi urskilja vissa gemensamma trender bolagen emellan.

The real estate company Ihus is facing an expansion of its comfort cooling in Noatun,Uppsala, to provide the buildings in the block with cooling. The buildings in Noatunare mainly used for office premises, where the requirements for an accepted indoorclimate is great. However, it?s uncertain whether Ihus should continue, as currently,producing comfort cooling by themselves using a compressor chiller, or if they shouldconnect themselves to Vattenfall?s district cooling net.The purpose of this report is to examine which technique of cooling is best suited forIhus and their buildings in Noatun. It should also work as a guideline for othercompanies facing the same problem as Ihus.

This thesis investigates the communicative role of scenography in the performing arts for children, with an aim to make the readers understand the ways in which a set design can be optimized so that a young audience can be able to interpret the play and its message.The art of scenography is complex and includes many elements. The research questions can therefore be grouped into three clusters: one artistic oriented (How does the scenographic process work and what is its relation to the scenic piece at large? In which ways may scenography be used to support the desiderate interpretation?), one audience oriented (Which work processes enhances the chances of creating dramatic art that is perceived as meaningful to the audience? On what premises can the semiotics of theatre be used in the performing arts for a young audience?) and last a cluster that focuses on Den magiska cirkeln (The Magic Circle) by ung scen/öst (What is told in the show and how is this portrayed in the scenography? Who is in the target group, and does the audience get the feeling of the performance as intended?).Den magiska cirkeln is used as a case study in the thesis in order to reflect the theoretical material. Methods in the case study includes performance analysis, a survey completed by 178 people in the audience and an interview with scenographer Anna Dolata. 14 performing analyzes of Swedish children?s theatre shows have been made in addition to the case study.The thesis analyses and compares two work logics; the internal logic and the external logic, and it is shown that meaningful interpretations are likelier to happen with an external logical point of view.