The purpose of this thesis was to study Holmen?s possible future ownership, concerning their forestland in Sweden. We have compared the strategy of the present owning of forests with three different alternatives. These three alternatives are: 1) selling all the forestland, 2) establish a new company which owns the forest where Holmen is the major stockholder and finally 3) an alternative were the two northerly regions are sold. We used Holmen?s annual account from the year 2002 as a bare year and made a reconstruction of the annual account in the three different alternatives.

Background and research problem: The former highly inflationary property market is currently undergoing a stagnation process. Investors have been used to annual growth figures in double digits,but now this is no longer considered to be a realistic outlook for future years. According to a report from PriceWaterhouseCoopers and Urban Land Institute, published by Avanza Wealth Management,the three most attractive markets for property investment in Europe are London, Paris and Stockholm. Because of this the authors have focused their investigation on two companies in the London andStockholm. The authors will additionally use an international bank, an estate agent and a consultancy firm for further information, with regards to the property market and risks associated with these typesof investment in particular.

International media groups and the freedom of speech are two issues that have been questioned during the last years when large media groups control a large amount of public-oriented information. The masters thesis at hand considers three debates that illuminate Bonniers and AB Mariebergs hereinafter referred to as the Bonnier Media Group positions on the media market. The objective of such a study is to establish in the face of the theory on hegemonia, for example from which factors the media actors deduce their argumentation when discussing the above-mentioned topic and the meaning of such a discussion in our time. The thesis also discusses whether freedom of speech and free opinion are affected by the increasing power of the Bonnier Media Group and if they, as a result, have diminished their own cultural and liberal assets, features that are firmly associated with the company. I conclude that various features have come to change the media market during the last years.

Mass distribution with techniques as multicast and peer-to-peer are becoming increasingly important in the Internet. Today the distribution of sound and video over Internet, so called streaming media, is static due to the unicast method. This results in a linear increase of distribution costs and therefore no conditions for commercial scalability. This thesis describes why multicast may be the only scalable alternative for commercial mass distribution of streaming media over Internet. Mass distribution through peer-to-peer technology promises a lot but is fronting a couple of great challenges, for example asymmetric bandwidth, locality and legalization.

Purpose The purpose of our study was to investigate the changing nature of volatility during the last 80 years. Like in an American study, we tried to find some trends in the risk of stocks and bonds that would have an impact on the balance of a portfolio of stocks and bonds. At the same time we investigated the influence of inflation on the choice of portfolio. Methods We have used standard statistic tools and formulas to obtain our results. In most cases it was a matter of calculating average and standard deviation.

Tourism is a growing industry that brings in a lot of money each year, range ofactivities increases and people travel more than ever before. More and more chooseto move from rural areas to larger towns, at the same time when people are travellingthey want to visit quieter places that can offer outdoor experiences in the nature. Thisis something that tourism businesses located in rural areas have a great advantage of.But when the range is large, it becomes important for firms to communicate with themarket, to make the tourists choose to visit them.The purpose of this study is to investigate which media channels and target groupsthat tourism businesses use and how they reflect on the importance of communicatewith the market. To find this out, interviews have been conducted with tree differententrepreneur, all located in Jämtland. The theory?s that has been used is strategiccommunication, public relations, market communication, media channels, socialmedia and target groups.The result shows that all companies think that thecommunication with the market is an important part in the work with the company.The communication gets the business a chance to be seen and it becomes more easilyto create relationships with the stakeholders.

Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

The aim of this paper is to study intra household allocation of capital income by using data on Swedish observations. The 1991 tax reform was to change the taxation on capital income from a progressive to a flat tax system. Before the tax reform there were incentives to allocate capital income to the spouses with the lowest income of labor in order to reduce the total tax burden. The data describes the year of 1989 and 1993, those we choose to examine. Using Swedish data from LINDA database we estimate a quotient by ordinary least squares (OLS) regression.

This is a thesis about the American empire. I also focus my work to see if this American empire is declining. The two main questions I ask and want to answer in this thesis are: is America an empire and is it in decline?I first conclude that America has been an empire ever since the end of the Second World War. The sheer military and economic power of the American empire matches and exceeds the ones before them.

In the digital era, new services have entered the public libraries, like seeking information on the Internet, in databases, newspapers online etc. But many citizens do not know that these services exist. The libraries have a democratic responsibility to inform about them. In the county of Östergötland a project started in 2001 where libraries in five small municipalities built websites in which they present all their electronic services available. One of the aims was with the help of different kinds of marketing to reach special groups of people, like adult students, small companies and politicians.

This master thesis is about Augmented Reality (AR), a phenomenon that has existed since the mid-fifties but only recently has become available for the general public. This report is a knowledge compilation about AR, focusing on AR in cell phones and the use of the technology in traffic related situations.AR is usually described as adding a digital layer of information onto the real world. There are different technologies to make virtual images; in cell phones sensor-based and camera-based technologies are the most common ones.In this report, the market of AR applications for cell phones has been investigated. Three use cases have also been investigated in order to get more knowledge about the designers' thoughts and visions.In order to analyze the technology and the applications in a broader and more scientific perspective, two theories has been used: Situation Awareness (SA) and the Service Dominant Logic (SDL). These theories seem useful when reflecting on the Swedish road administrations vision, and to investigate what the applications and the AR technology can contribute to the traffic domain.The conclusions of this thesis are that:- AR can be applied on most of the human senses, but augmenting by visualization is most common.- The market for cell phone applications is growing rapidly: AR applications are relatively new but on the rise.

'Hir in the box' is a study about the gender perspective in packaging design and how it is today. The study deals with the product category razors, for both women and men, to examine and compare products with the same function but with different designs. Based on an analysis of how packages are designed for different sexes, information should be given on how gender-neutral packaging can be designed and used in the future to reach the market. The purpose of the study is also to contribute to future research on the subject. To fulfill the purpose of this study, nuanced and in-depth data is collected by means of a small-N-study and a qualitative study in the form of open group interviews where the survey units are reviewed and discussed.

This is a study about a company in Norrköping, called Stadium AB, and its first steps into the global market. We have studied how the conditions of the company have changed during their expansion. This study is not written from the viewpoint of business economics, it is rather a study from a cultural and social studies perspective. The study deals with subjects such as the globalization of society, organizational theories and leadership. The empiric material consists of Stadium?s staff magazine Tracks, the company?s swedish homepage on the Internet and an interview with Sussi Calås-Jonsson, Chief of the Department of Information at Stadium AB.

Örebro UniversityDepartment of Social SciencesSociology and social psychology, Continuation course, 61-90 p.Essay 15 p, Spring -08.Title: ?Youth (work)seekers?Author: Karolina LindellAbstractThis essay focuses on young people?s social background when they apply for their first job. I have interviewed four young people from a small town in Sweden, to see how social background and identity affects their vital conditions in general. I?m interested understanding the relationship between structure and agency.

Background and problemThe Student union and Länsförsäkringar in Jönköping has an agreement that provides students at Jönköping university with subsidized insurances. The fact that none of the mentioned parties knows what the insurance market at Jönköping university actually looks like makes this an interesting field to study. This thesis will aim to provide the parties with a map of this insurance market and increased knowledge about how students think and behave regarding insurences.PurposeThe overall purpose of this thesis is to increase the knowlegde about students? buying behavior regarding insurences. We will also investigate if there are uninsured students at Jönköping university and quantify that amount.