The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in the light of the new Companies Act. The cross sectional study also includes areas such as credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity credit and tax deductible interest payments. The use of certain hybrid provisions are, however, restrained by Swedish company law.

AbstractThe purpose of this work is to contribute knowledge about the transition of children from preschool to preschool classes. The experiences of pedagogical staff, parents and children are described, based on four deepening questions. The questions are about what the actors experience as positive and what the difficulties were in the transition process, and they also cover the differences of children and collaboration between actors. The method consists of qualitative interviews with parents, children, and pedagogical staff. The interviews concern the experiences of transition from the different actors.

The role distribution between designers and product coordinators and the system support between these roles are adapted according to the method of working that product models primarily are created for production and after sales market. At the same time models are also created to support a cross-functional way of working. This means that product structures exists on paper and as CAD-models before they are created in Scanias PDM-system environment which leads to unnecessary work and to information not being shared as early as it should be possible.A theoretical study has been performed with the purpose of understanding the problems and to create a foundation for improvement suggestions. Representatives from both roles have been interviewed together with other individuals with insight in the collaboration. A minor study concerning the roles of interests? collaboration at Volvo CC was also performed to be able to relate the study to another company.

The purpose of this study is to examine how four educators in two different departments at two different preschools in Stockholm, selects children's literature in preschool and how literature is used in the activities and how much influence children have in the choice of literature. Based on qualitative interviews as a method we have interviewed pedagogues to get answers to our questions. We will also interview some children to find out how involved they are in the purchase of literature on the departments we examined. We consider the social cultural perspective to be a well rounded starting point for our survey, because the theory gives us the opportunity to study how the interaction and meetings between educators and children develop for each reading encounter. And through the analysis a thorough display between educators and children towards literature will be shown.

The study seeks to investigate and understand how individuals create their identity from the perspective of two countries and cultures, and how these affect their current lives today. The focus of the study is aimed at young adults who have mostly or entirely grown up in Sweden to parents that have migrated. The material is based on seven qualitative, semi-structured interviews. The result is then divided into three themes; ethnic and cultural belonging, life impact, and the preservation and passing on of culture. The derivation of the first theme is that there are mixed views regarding the cultural association of the persons interviewed.

This paper aims to analyze how preservation of and access to old and rare book collections are organized in public libraries in Serbia. The paper is based on an analysis of documents, a survey and qualitative interviews with librarians in Belgrade and Novi Sad. Serbia is a country that has experienced violent historical periods with far-reaching consequences for its old and rare book collections. The interpretative background refers to documents about cultural policy in Europe and in Serbia. Serbia is a country in transition which aims to join the European Union.

This master thesis is about art activity in the public library. The essay takes its starting point from Government cultural political directives and my purpose has been to study how these are followed up in the municipal level. My survey takes place at the main library of Flen in the county of Södermanland. What I am looking for is, what the art activity looks like, what is decided regarding it and what the strategies are. Furthermore I look into how library visitors understand and participate in the art activity.

I wrote this essay with the aim to explore, understand and get some insights into what it is that effects the possibilities to plan for ecological sustainability and make it happen. There is no clear definition of sustainable development but world top meetings and reports have developed goals and strategies. I will present some of the theory at hand but most of this essay is based on six interviews with planners at local governments from around the country. Several of the local governments are using the goals issued by the state government by putting them into their large scale plans. During the interviews some obstacles were identified, like a lack of resourses, disadvantaging powerstruktures, conflicts with marketeconomy and simply different meenings about what ecological sustainability is in practice. My method of getting information through interviews and documenting them by taking notes had, as all methods, it?s weakneses.

Cultural heritages are environments created by humans that are considered to have a conservation value for the posterity. They can be seen as one of society's non renewable resources. It is important to have knowledge of how cultural heritages are affected by future climate changes.The water flow in Uppsala is estimated to increase during winter and decrease during spring and summer. Precipitation will gradually increase as well as the intense short period precipitation. The average temperature is estimated to increase as well.

This study focus on how physical and virtual meeting places may promote collaboration between firms and academia for the development of innovations. A case study was conducted on a meeting place that aims to support collaboration for the development of innovations in eHealth between different actors in the Linnaeus region. Data was collected through 6 interviews, whereas 3 with scientists and 3 with entrepreneurs. The data was analyzed based on a theoretical framework based on different perspectives on collaboration and networks, meetings and interaction and, physical and virtual meeting places.The results show that the purpose for collaboration is to be included in a network with other actors in the same area, gain increased knowledge of the subject area and to acquire new external contacts. Furthermore, in order to support collaboration, physical meeting places have to organize effective and interesting meetings.

This thesis discusses the differences between how archaeologists and cultural geographerdescribe the early Iron Age on Gotland. What objects, phenomenon and arguments do theyuse to describe this period. Four publications have been analysed in this study, two written byarchaeologists, two by geographers.The differences in how they describe the period in question are significant. Both disciplinesgive a very fragmentary description of the older Iron Age in Gotland..

In this Bachelor thesis, we examine how the work of the librarian has changed over the past three decades. The research questions focus on the changes in librarians´ roles and working tasks regarding factors like technique, meetings between librarians and visitors and also how to give service to visitors.We have conducted interviews with librarians at university libraries as well as public libraries. In all, there were four interviews. We have also compared the two types of libraries.We have looked closely at these factors: the tasks of the librarians, the skills needed, how the library has been used as a democratic arena, and what kinds of meetings there are among librarians and users of the library. From these themes we have created interview questions, and our analysis is structured according to the themes.We have worked from a theory on different kinds of identities within the profession.

Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. Despite this need, harmonization continues to be far from achieved in the area of direct taxation which also affects the integration and growth opportunities for SMEs. In the Agenda for Entrepreneurship, the Home State Taxation regime, which is based on formula apportionment, has been proposed by the Commission as one option in order to mutually recognize the different Member States? taxation systems to facilitate cross-border activities and reduce ?red-tape?.

The aim of this thesis was to examine how role players experiences libraries and if the libraries are or can be an arena for activities that involves role play. A public library exists for everyone, but could nevertheless be viewed as a female sphere where women both borrow more books and visit the libraries program activities to a larger extent, compared to men. I asked the question whether men?s reason for choosing a different venue for information and culture was related to the libraries not being able to satisfy their needs. The theory of the thesis was Dorte Skot-Hansen, Casper Rasmussen Hvenegaard and Henrik Jochumsens model that states that the libraries can have four different functions and act as a venue for meetings, knowledge, inspiration and experiences.

Many institutions currently work with visitor participation. Participatory culture is basically to invite visitors to participate and to give an opportunity to co-creation. In my research I have studied two projects. The first one is the exhibition Hej! produced by Postmuseum (the Swedish mail museum) and the second one is Present by Riksutställningar (a Swedish government).This development indicates that the museums are on their way towards a new definition. Earlier museums were defined as a source of knowledge which purpose was to spread lore to the people.