Uppsatsen undersökte en alternativ metod att kreditbetygsätta företagsobligationer. Metoden är baserad på en modell ursprungligen skapad av Merton (1974) och har modifierats av Byström (2003). Undersökningen utformades som en jämförelsestudie mellan kreditbetyg från kreditvärderingsföretaget Moody?s och mått på konkursavstånd beräknade ur Byströms modell. Modellen gör antagandet om effektiva kapitalmarknader och använder aktiekursinformation och mått på skuldsättningsgrad som enda informationskälla.

This master thesis was performed at Scania Research & Development. The given mission was to see where the department Systems Development should focus to improve their development work. Thus the purpose was to map the product development processes in which the department works today and within them identify improvements. To fulfil the purpose a theoretical study of relevant terms, such as improvement work, product development and processes, initially was formed. The mapping method used is called "walk trough" and meant to let the people working in the processes be guides in their own process.

The aim of this report is to give the reader insight into the development of theweb-based accounting application SuperBooky. Accounting is a complex task thatmany beginner entrepreneurs struggle with. The development of this application wastherefore focused on making accounting as convenient and as easy as possible. Theend product targets small enterprises and its functionality was designed with this inmind.To make sure that the application was designed in a user-friendly way, polls werecarried out among individuals with basic accounting knowledge. These polls werethen used as a basis when the application was under development, to ensure that itwas well-suited to the target audience.This project was carried out as a bachelor?s thesis for Chalmers University of Technologyand University of Gothenburg during Spring 2015.

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

The Economic development and competitiveness in Europe is heavily dependent on an efficient transport system. Movement of goods and people is essential for a competitive industry and successful trade. As a result of an intensified transport business, consumption of fossil fuels has increased dramatically. As a consequence, there are increased emissions of dangerous greenhouse gases. Transports are often mentioned as an area with high impact on the environment.

This thesis investigates if a system for small scale electricity production located in anurban environment can be profitable. The work has been divided up into two parts,one extensive literature study and one case study. The purpose of the literature studywas to investigate the area, resulting in a choice of which technology to be studied indepth in a case study.In the case study a system containing small scale wind turbines and photovoltaicsmounted on Gränby Centrums roof was examined. From data containing wind power,wind direction and total irradiation, possible production from a system weresimulated. Three products of each technology were examined in the simulations.From the simulated production an economic analysis was carried out, this toinvestigate if a system is profitable.

This essay will examine the visitors' view of destination South Djurgården and the impact that tourism provides in them. South Djurgården belongs to Stockholm where the boundary between the southern and northern Djurgården is Djurgårdsbrunnsviken and Djurgårdsbrunnskanalen. The reason we chose South Djurgården is because the biggest and famous attractions of Stockholm are there. In this essay we have used a combination of qualitative and quantitative methods. We conducted the survey through questionnaires and deep interviews.

Franchise theorists have to a large extent failed to keep up with the actual development in global franchise chains. The recent emergence of fast growing multi-unit-franchisees has fundamentally been ignored, and it has been claimed that the new phenomenon can be regarded as a mere replication of the franchisors? structure and control system into sub hierarchies. This study however, suggests that the reality is more complex. Through conducting case studies of two Nordic multi-unit-franchisees, new theories are built explaining how and why control systems are designed the way they are.

The purpose of this Masters thesis is to accomplish an understanding for childrens librarians purchases of juvenile books. Two main questions are to be answered: - Which considerations do childrens librarians do when buying juvenile books and which goals and motives are behind their purchases? - What do childrens librarians think that their knowledge and competence consists of and how is that knowledge useful when buying juvenile books? To answer the questions qualitative interviews with five childrens librarians have been carried out. The material has been analyzed through a theoretical construction consisting of theories about collection development, book selection and quality judgments. The conception tacit knowledge silent knowledge from Michael Polanyi has also been used for interpretation.

BACKGROUND The economic crimes related to the taxation authorities (SKM), aim at evading paying taxes and/or wrongly obtaining tax revenue. SKM has noticed that many newly established companies have intended to be carried on, only for a short period of time and with the aim of generating grant-revenues and in the meantime omit to pay or wrongly account for taxes. SKM wants to investigate the possibilities to develop a method of analysis to identify those corporations. PURPOSE The purpose of this essay is to make a survey of, and identify companies, who fail in their obligations concerning income-tax return and paying taxes and charges and to try to see what is characteristic for those companies in order to find out a method of analysis. Further a study of literature will be done especially concerning who will commit economic crimes and the reasons why they do it.

To distribute goods to customers in urban areas is necessary to support the economic and social development in the cities, but has consequences that affect both residents of cities as well as the environment. The environmental effects of these types of transport involves not only the emissions of various pollutants, but also an increased noise level inside the cities. Many companies and organizations are working hard to change the distribution pattern to streamline transport in the urban area, while environmental impact is reduced. This is in line with what is called the City Logistics. The purpose of this thesis is to create a method for describing and measuring a given transport solution in order to compare it with an altered transport solution to achieve a more sustainable development.

This study investigates how performance management in primary schools can facilitate learning, relating to theories of efficient schools. This is done through a qualitative study of the performance management systems in two public primary schools in Sweden. The schools selected were similar in all major aspects, except pupil grades, where there was a clear difference between the schools. The analysis revealed differences in how the schools handled the process of management by objectives, the professional development of teachers as well as routines, rules, and policies. We conclude that having a rooted process for management by objectives, professional development of teachers, and clearly formalized values, gives a school a good foundation to support a pupil's learning and development..

Hög sjukfrånvaro är en ständigt aktuell fråga i Sverige. Förutom problemet med hög sjukfrånvaro i absoluta tal finns i Sverige även stora regionala skillnader i sjukfrånvaro som inte kan förklaras med skillnader i hälsostatus mellan olika regioner. För att sjukförsäkringen ska få mer karaktär av försäkring med mindre godtycklighet i ersättningsbedömning krävs en tydligare koppling mellan risken som ska försäkras bort och försäkringens användande. Frågan som behandlas i denna uppsats är huruvida sjukförsäkringens uppgift att hantera risk för inkomstbortfall på grund av ohälsa samt att omfördela resurser mellan högrisk ? och lågriskindivider kan utföras mer effektivt och försäkringsmässigt på en konkurrensmarknad än med en enhetlig sjukförsäkring.

The purpose of this master thesis is to investigate what the work situation of children's librarians looks like in the year 2000, after the changes in society which took place since the 1980's. Did the tasks of children's librarians change during the nineties, and if so, in what way and why have they changed? Which new knowledge needs emerged for children's librarians during the nineties, and what was the cause of these new needs? Finally I want to know which needs for professional development arose, and how these needs are fulfilled. The thesis is based on qualitative interviews with children's librarians, library managers, library consultants, one representative of the Swedish school of Library and Information Studies and one member of SAB's children and youth committee. The study reveals that the identity of children's librarianship is strongly associated with the stimulation of language and reading.

Uppsatsen behandlar frågan om huruvida högre takt i produktivitetsutvecklingen påverkar sysselsättningsgraden negativt i en ekonomi då förbättringar i arbetsbesparande teknologi medför lägre efterfrågan på arbete. Frågeställningen har uppkommit med jämna mellanrum genom historien sedan den första industriella revolutionen utan att något långsiktigt samband kunnat bekräftas. Uppsatsens undersökning av 10 OECD länder mellan 1979 och 2003 finner inte heller stöd för ett sådant långsiktigt samband. Däremot finns starkt stöd för att produktivitetsutveckling har negativ inverkan på sysselsättningen på både kort och medelfristig sikt. Utifrån detta kan arbetstillfällen räddas på kort och medelfristig sikt men inte på lång sikt då de, inom tillverkningssektorn och även generellt, ser ut att minska oavsett takten i produktivitetsutvecklingen.