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.

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.

Based on widespread public debate prior to Swedish EMU-referendum 2003, the main purpose of this thesis is to examine and analyze the standpoint of the Swedish parliamentary parties in the EMU-issue, from perspektive of the following questions;1) What is the official standpoint of the parliamentary parties in the EMU-issue?2) What claimed effects of a Swedish EMU-membership or non-membership have the parties presented?3) What rifts can be found within the parties, in relation to their official standpoint in the EMU-issue?The Sweidish parliamentary parties´ standpoint in the EMU-issue will be analyze from the point of view of a number of current theories. These theories are basically democrazy theories that all have transnationalization and Europeanization as a common ground.The conclusions are, among others, that the parliamentary parties` standpoints in the EMU-issue are based on ideological values about whether or not a Swedish EMU-membership is good for Sweden. The Liberal Party, the Christian Democrats, the Moderate Party and the Social Party have a positive view on EMU and a deeper European integration, and basically value the economic efficency of the EMU higher than democratic decision making and a national currency and monetary policy. As for the EMU-critical parties such as the Centre Party, the Green Party and the Left Party, their view in the EMU-issue can be regarded as more nationalistic, since they say no to an exapanded financial cooperation.

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?.

At the beginning of 2011, Sweden started using the European rules for structural design, the Eurocodes, instead of the previous national rules. In both the previous rules and the Eurocodes, it is possible to dimension concrete columns using tabled values. However, the required cross section measurements have increased considerably. Moreover, it is possible to dimension concrete columns using calculations, however, this is unusual.The development of a fire in a fire cell can be divided into the growth stage, the fully developed fire and the cooling phase. The duration of each phase, as well as the temperature, is dependent on a number of factors, e.g.

The purpose of this study is to improve the understanding of the dynamics behind Chinese-Western buyer-supplier relationships. The study takes on a partially inductive approach by commencing with exploratory in-depth interviews. The main body of the study consists of a cross-sectional survey. Data has been collected through an on-line questionnaire. The theoretical review consists of industrial relationships with specific accounts on the role of adaptation, trust and commitment; a stream of literature in cross-cultural relationships deriving from Hofstede?s culturalist legacy with specific reference to Chinese-Western relationships, including studies on relationship bonding, and the role of guanxi.

Reliable methods to analyze food for the presence of almond are important ? not only for those allergic to almond, but also for monitoring the compliance with labelling regulations (EG directive 2003/89). Until now the Swedish National Food Administration has used methods like rocket immunoelectrophoresis and real-time PCR to detect almond in food. These methods are, however, not sensitive enough for protecting the most sensitive individuals. Therefore, the performance of a commercial ELISA kit was tested with regard to specificity/cross reactivity and limit of detection for almond both in solution and in different matrixes.The limit of quantitation was at least 3,1 ppm (mg/kg) in solution and similar concentrations were measured in bisquits and chocolate.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Ledarskap i slöjd och kulturhantverk15 hpInstitutionen för kulturvårdGöteborgs universitet2014:41.

The current standards for design of steel beams are divided into four classes based on the slenderness of cross-sectional parts. Depending on the section class a beams load capacity is either determined by a plastic, elastic or a reduced elastic model. The division between cross-sections calculated by a plastic and an elastic model is today done in a very harsh way with no smooth transition. This leads to a large difference in the calculated resistance for the sections located near the class limits. Elasto-plastic sections are in the current situation calculated as purely elastic and their large plastic reserve is not considered in the current standards.

Applikationer och system flyttar i allt större utsträckning från lokala installationer på den enskilda datorn, ut i ?molnet? där data skickas och hanteras via Internet. Traditionella ?Desktop applikationer? blir webbapplikationer för att centralisera drift och öka tillgänglighet. Detta skifte medför ett ökande antal träffytor för personer som av en eller annan orsak vill åsamka skada eller tillskansa sig, alternativt manipulera eller förstöra, känslig eller hemlig information.

Denna studies centrala syfte är att undersöka rollen som informationsteknik spelar samt de problem som inte gå att komma undan i så kallad tvärkulturell och gränsöverskridande samarbete genom att undersöka fallet mellan den svenska staden Borlänge och den kinesiska staden Wuhan. Arbets- och utvärderingsmetoden som används i studien bygger på är den vetenskapliga forskningsansatsen hermeneutik och det innebär utvärdering av intervjuer på ett kvalitativt sätt som handlar främst om observationer, förståelse och sökning efter mönster och samband. Genom detta sätt fick författaren resultat som visar att informationsteknik spelar en avgörande roll för samarbete mellan Borlänge och Wuhan men har vissa barriärer som har svårt att komma undan såsom skillnader och avvikelse i kultur, geografi, tid, språk, arbetsvanor och politik..

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Konservatorsprogrammet15 hpInstitutionen för kulturvårdGöteborgs universitet2009:16.

The main aim of this research is to survey the general colour scheme for private dwellings inVisby, built 1860?1930. During this period the visual appearance of the town of Visby changedsubstantially, since the increased local production of lime led to the plastering of many woodenbuildings. Which colour schemes were chosen for the different building types of the historic centreof Visby, and which colours came to dominate the time period? The methods used for answeringthese questions have partly been field studies on site and sampling of selected buildings, andpartly critical reading and observation of iconographic material (paintings, drawings, aquarelles,postcards and photographs).

This paper?s objective is to investigate whether Modigliani and Miller (MM) I & II proposition from 1958 with regard to capital structure, is still valid among public Swedish firms.We have chosen the 63 firms on the Stockholm Stock Exchange (OMX) that Affärsvärlden magazine?s general index (AFGX) has categorized as industrial firms. We based this selection on the assumption that these firms are relatively capital intense and have a clear focus on production and, therefore, mainly uses capital structure as a mean to finance their production and not as a means in itself.To be able to fully evaluate these firms we have calculated the current key ratios based each firm?s annual report. To make the figures comparable across the entire population we adjusted them to each firm?s turnover.The results we have reached concur with MM?s proposition I regarding capital structures independence of the firm value.

AbstractAim of this project was to analyse signals and try to localize the position of source of sound. It is donewith three microphones which have 90 degrees angle to each other. Each microphone detects one partof the sound wave. The microphones are connected toan ADC which turns signals from analogue todigital shape. After that the three signals are transformed to a computer.