Issuing convertible bonds for financing purposes has never become widespread practice amongst Swedish companies, in spite of the instrument being common in international markets. Economic theory based on efficient markets suggests that companies should gain no financial benefits from using convertibles and the Swedish situation could be interpreted as in line with this reasoning. However, there are Swedish companies that have chosen to issue convertibles and the Swedish market therefore seems both supportive and contradictory to the existence of benefits of convertible bond financing. Little research concerning the Swedish market has been conducted and the purpose of this explorative thesis is thus to enhance the understanding of the Swedish market for convertibles. This is achieved by conducting in-depth interviews with six listed Swedish companies that have recently issued convertible bonds.

Till följd av en ökad harmonisering inom EU skall alla börsnoterade företag inom EU följa och tillämpa International Financial Reporting Standards (IFRS) i sina koncernredovisningar från och med den 1 januari 2005. Företag som berörs är de som har aktier eller skuldebrev noterade på en reglerad marknad. I Sverige är Aktietorget, North Growth Market samt Stockholmsbörsen reglerade marknader. Den största förändringen till följd av IFRS implementeringen är att värdering av poster i balansräkningen kommer att ske till verkligt värde istället för till anskaffningsvärdet. Förändringen av värderingsprinciper kommer i sin tur att leda till en ökad volatitlitet i företagens resultat.

Bakgrund och problem: Från och med 2005 är det obligatoriskt för alla börsnoterade företag inom EU att tillämpa IFRS, International Financial Reporting Standards, vid upprättandet av koncernredovisningen. En av dessa standarder är IAS 14, segmentrapportering. Den reglerar hur rörelsegrenar, affärsområden och marknadsområden ska redovisas. Nu finns ett utkast till standard från International Accounting Standards Board (IASB) som är tänkt att förändra och förbättra gällande standard avseende segmentrapportering, IAS 14. Syfte: Att undersöka vad revisorer, företag och analytiker tror om den föreslagna förändringen av segmentrapporteringen och vilka konsekvenser det kan medföra.

Syftet med denna studie är att belysa ungdomars tankar kring sina framtida levnadsvillkor.Genom en kvalitativ ansats intervjuades ungdomar kring frågor om vidare studier, arbete, ekonomi och huruvida de ville flytta hemifrån. Urvalsgruppen bestod av 8 ungdomar av båda könen. En avgränsning var att ungdomarna skulle gå årskurs 3 på gymnasiet.Studiens resultat visade att ungdomarna kunde tänka sig att ta det arbete som erbjuds om de inte hade möjlighet att välja. Om de hade ett val, kunde ingen av ungdomarna i studien tänka sig att gå arbetslös och ta emot ekonomiskt bistånd i stället för att arbeta. På sikt tyckte de dock att det var viktigt att ha ett meningsfullt arbete som de trivs med och tycker är kul.Ungdomarna tyckte att det var viktigt att få en bra utbildning då detta är avgörande för hur man klarar sig i framtiden.

The purpose of this study is to analyze how university students, who are not members of a political party, experiencing existing selective and collective incentives for involvement in a political party. Furthermore, the study will highlight incentives which could help the political parties to increase their membership. The study is based on seven interviews and the respondents were selected after conducting a survey of students? political involvement. The interviews were analyzed through the theory of selective and collective incentives. The study shows that the incentives, both selective and collective, for involvement in a political party in general are weak and that the costs in terms of time, money and education are seen as too high.

The research work performed in this thesis has been carried out at the Production Tech-nology Centre where the Thermal Spray research group of University West has its work-shop and labs.This research work has been performed in collaboration with the International Advanced Research Centre for Powder Metallurgy and New Materials (ARCI), Hyderabad, India.First of all, I would like to express my sincere thanks and gratitude to my supervisors Dr. Nicolaie Markocsan and Dr. Nicholas Curry for their guidance, great support and valuable suggestions without which this work could not have been possible. I would also like to thanks Prof. Per Nylén for keeping faith in me and providing me an opportunity to work at PTC, which is a great place to perform research.

The interest for locally produced food is increasing due to consumer concern about the environment, distrust of industrial foods and a demand for high quality products. Apple is the predominant fruit crop in Sweden, and by processing apples into cider and vinegar, these products could significantly contribute to the development of the market of local foods.In this study different yeast types and different bacterial cultures were evaluated for their suitability in cider and vinegar production from cloudy apple juice. Ten apple cultivars (Aroma, Baldwin, Belle de Boskoop, Bramley, Cortland, Gravensteiner, Ingrid-Marie, Jonathan, Rubinola and Spartan) were also evaluated for their suitability for production of juice, cider and vinegar. Chemical analyses including total soluble solids, titratable acidity and total phenols were performed on the products along with sensorial evaluation by taste panels.The yeast strains were shown to have an effect on fermentation rate and the resulting content of total phenols in ciders fermented from cloudy apple juice. Dry commercial starter strains gave a higher appreciated cider compared to cider that was spontaneously fermented, and the ale yeast Safale S-04 was concluded to be the most suited for fermentation of cloudy apple juice.For vinegar production, the bacterial culture had an effect on TSS, but not on any other chemical or taste characteristics.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

Since the mid 60?s, Germany has seen dropping fertility rates and yet next to nothinghas been done to combat this trend until the current regime led by Angela Merkel andher minister of family affairs, Ursula von der Leyen initiated a number ofcomprehensive reforms of Germany?s family policies.Family policy in Germany is being reformed in three ways. First of all parents arenow eligible to receive substantial financial support in order to compensate the loss ofincome associated with a pregnancy and or parental leave. Second, the all but nonexistentpublic child care services are being vastly expanded with the goal of beingable to offer child care service for every child age 0-3. Thirdly the tradition of schoolsending classes midday is being reformed with the aim of letting kids stay in schoolmuch longer thus enabling parents to work full-time as opposed to part-time in orderto be able to take care of kids returning from school.The hopes for these ambitious reforms are tremendous.

This master thesis is an attempt to study the joint-use solutions between the public library and the public preschool in the local district Kristineberg in the community of Borås. The two main questions are; what kind of joint-use library is the activity at Kristineberg? What kind of advantages and disadvantages do the actors experience from the joint-use activity at Kristineberg? The analysis is based upon the interviews with eight informants with different connections to the joint-use library and public preschool. I also use documental analysis and literature studies. Relevant theories, such as Andersson´s and Skot-Hansen´s analysis of the role of the public library and Bundys, Imhoff´s and Dornseif´s theories about joint-use libraries are presented and later used in the analysis.

Bakgrund: Ett sätt att minska risker vid handel med finansiella instrument är att bygga portföljer. För att kunna hantera portföljer med olika finansiella instrument och valutor samt kunna hantera flera portföljer samtidigt, används portföljhanteringssystem. Studenter kan genom att använda sig av sådana system lära sig hur finansiella marknader fungerar. Kraven på ett portföljhanteringssystem är inte desamma som kraven på ett kommersiellt system och därför finns det ett behov att utveckla en modell för denna kontext.Syfte: Denna uppsats ämnar bygga en modell i PowerPlus Pro som studenter kan använda sig av för att befästa sina kunskaper och öka sin förståelse för hur finansiella instrument fungerar.Metod: För att bygga modellen har kvalitativ metod används och för att studera hur portföljhanteringssystem ska byggas och anpassas efter studenters behov har kvalitativa intervjuer använts.Slutsatser: Vår modell uppfyller de krav som ställts på den och är anpassad för undervisning på ett universitet genom att den är användarvänlig och pedagogiskt uppbyggd. Modellen lämpar sig inte för användning av markadsaktörer.     .

The development of technology and the mechanization in the Swedish forestry has during the last 60 years resulted in depopulation of the country side and due to that the amount of distance forest owners has increased. Therefore the forest companies need to make some adjustments in order to keep the distance forest owners as customers and to attract new ones. The purpose of this essay was to examine and analyze the distance forest owners satisfaction with Södras service offering and quality of service and further develop some proposals for action. A web-based survey was sent out to 634 distance forests owners in Stockholm, Sweden, all members of Södra. 269 respondents participated in the survey and of them, 27 did also participate in a follow-up telephone interview.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.