When communications traffic increasingly turned into data, IP telephony became a disruptive technology for the telecommunication business. IP telephony was a hot topic when voice over IP services started to become available to consumers in the 1990s. The new technology changed the rules of the game and many new actors entered the market.The purpose of this study is to describe, study, and analyze how the business models of the Swedish telecom sector developed in the middle of the 2000s. The study is delimited to the Swedish consumer market for telephony.The study is built mainly upon deep interviews with 24 prominent persons in the telecom sector in 2006. To aid understanding, two telecom companies that have been chosen to represent different kinds of actors are described and analyzed more closely.

There are experiential products that through a digital transformation wholly or partially have taken new place in our everyday lives. Just a few years ago, we had music on CDs, movies on tape and books in bookshelves. In Sweden, we are now facing a transformation when the e-book begins to take place alongside the printed book.This paper focuses on what values play a role in the attitude towards ebooks among a selected group of Swedish book bloggers. A qualitative content analysis was performed on blog posts concerning the ebook from twelve different Swedish book blogs. The posts were then coded into categories and values.

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

Biogas is a renewable energy produced through anaerobic digestion, which means that organic matter is degraded by microorganisms under anaerobic conditions. The produced biogas can then be used for cogeneration, electricity, heat or upgraded to vehicle gas. Eskilstuna Energy & Environment AB has four digesters at Ekeby water sewage treatment plant, Eskilstuna. One of the biogas reactor (RK4) is equipped with a jet-mixing system while the remaining digester uses top-mixing. The mixing system is an important parameter to achieve optimum operating conditions for the process regarding gas production and degree of digestion.

Syftet med denna studie var att undersöka uppfattningarna hos karaktärsämneslärarna på gymnasiet med inriktning mot El-programmet, elektronik/datorteknik vad gäller de arbetsuppgifter som de utför inom karaktärsämnet, hur förberedda de menar sig vara för dessa uppgifter, samt i vad mån de anser sig behöva utveckla sin kompetens. Vidare var syftet att ta reda på vilken kompetensutveckling som erbjuds för dessa arbetsuppgifter. Studien bygger, utifrån frågeställningen i syftet, på en kvalitativ undersökning med hjälp av intervjuer. Intervjuerna genomfördes med sex karaktärsämneslärare inom avsedda program fördelat på fyra gymnasieskolor i fyra olika orter.Resultatet visar att samtliga intervjuade känner sig kompetenta i sitt verksamma karaktärsområde i och med att de har både relevant utbildning och arbetslivserfarenhet. Men de flesta utför helst inte frivilligt det administrativa arbetet utan de vill ägna sin tid åt den tekniska delen som intresserar dem mest.

Dairy farms have during a long time been under pressure and this situation was aggravated during the spring and summer of 2009, when profitability declined to historically low levels. Lower milk price and relatively high input prices have caused Swedish dairy farms great liquidity concerns and profitability problems. For a long time, Denmark has been identified as a leading country for the agrarian development with a leading structural rationalization and willingness to grow. In 2009, it was shown that the Danish agriculture, which is generally more leveraged, has difficulties in maintaining profitability and when market price of land started to fall, the proportion of technically insolvent agricultural enterprises rose dramatically. In light of this prevailing situation, this study highlights differences between Denmark and Sweden with the hope to learn from each other.

This report is written in cooperation with Eskilstuna municipality public administration for urban planning. The reports purpose is to look into how other public authorities carry out public purchase of consultants and entrepreneurs in the urban planning area. The goal is to come up with suggestions of how Eskilstuna municipality public administration for urban planning can improve its purchasing process in this field in order to minimize the risk where a consultant or entrepreneur files an appeal against the decision of awarding a contract to another rival. The appeal can be filed to the county administrative court.The public administration for urban planning can do its purchases through the model of "lowest price" or "economically most favorable" for them. When using "economically most favorable", the department can value a number of soft parameters by giving them points and the offer which gets most points can be rewarded the right to sign a contract.

Since the beginning of the 1900s Sweden has had laws and rules governing the ownership of agricultural and forest land. The foundations of the current Land Ownership Law, ?Jordförvärvslagen 1979:230(JFL)?, are from 1979. The most recent review and adaptation of the law occurred in 2005. Its main purpose is to prevent a passive ownership of land in Sweden and to ensure that the land is actively worked.

Passive houses are a relatively new concept in Sweden and by that it is meant a house without a traditional heating system. The most acknowledged passive house project is the terrace houses in Lindås, Gothenburg, which we have used as a reference. This project concerns a square apartment block. So far, no square apartment block has been built as a passive house in Sweden.The common opinion in the construction industry is that it is not economical to build extremely energy efficient houses. With Peab as commissioner our task was to investigate if that is true, if regarding the construction of a multi storey house as a passive houseMidroc, now owned by Peab, constructed in the block of Preussen in Jönköping during 2004-2005 four houses, with 132 apartments distributed on seven floors.

Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

The competition for customers in today?s society is growing rapidly. Companies invest a great amount of time and recourses to establish and preserve a strong brand. Repositioning is a process that today is necessary for virtually all brands at some point during its lifetime and is about to change a customer's perception of a brand name, by changing its associations. The goal is to create a new, stronger position for the existing brand.

To purchase a house or an apartment is often one of the major personal financial commitments for a person. In 2005, 84% of the homeowners sold their homes using a estate agency. During 2006 several new opportunities appeared on the market, giving the homeowners more of a choice in what way to sell their homes. Media describes the alternatives in general ?as the agents on the Internet?.

The object of the thesis is to propose a new lighting plan for the square Fyristorg in Uppsala, and to describe the process which have led to it. It all started when I choosed the place together with the municipality of Uppsala. I have been doing research and analyzed how the place and it´s existing lighting works both during different times of the day and also in the evening. After researching the place and it´s existing lighting I´ve decided to put up the following goals fot the new lighting design. 1. The general light level of the place shall be experienced as higher than today. 2. The light level of the place shall be adapted to the light levels of surrounding places. 3. The lighting shall be free from glare. 4. The lighting shall be adapted to people passing by. 5.The lighting shall be adapted to the surrounding architecture. 6.

This thesis examines the tendering process from the point of view of Swedish building contractors. The purpose with the study is to chart the decision process for the contractors during the tendering process. The study is designed as a survey study. This made it possible to reach a wide base of respondents, not letting such factors as geography being an issue. The survey itself was characterised by a very high response rate compared to other similar studies. The result from this study shows that former experience from similar projects, current workload and the clients economic condition are very important factors for both whether or not the contractor will bid for a project as well as the cost estimation and tendering price. Former experience from similar projects is also an important factor for the determination of the indirect costs.

Companies today are expected to communicate their responsibility to the world around them. Society?s expectations differ and stakeholders are demanding that companies act responsibly on matters related to climate, work environment and human rights. The purpose of sustainability reports is that companies should measure, present and take responsibility in relation to their internal and external stakeholders. It is intended that a reasonable picture of the company's sustainability performance should be communicated, containing both positive and negative effects.Companies efforts with sustainability issues is industry-dependent and industries with significant environmental problems perform the most advanced environmental statement.