This thesis is a discourse analysis analyzing public library librarians' talk on the subject of public library meeting places. Within the field of Library and Information Science the public libraries' functions as social meeting places have been scrutinized for more than a decade. Researchers in the Nordic countries in particular have looked at library users' use of the library space and have highlighted the sociologic dimensions of the public library and the meeting place functions. Few however have paid much attention to the library personnel's point of view. The discourse analysis perspective is about language use and how people construct the reality.

In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).

The background to this study is to find alternative ways of size rationalization. My vision is to take the basic conditions and make the best and most profitable of them. I have chosen press of rape oil because it?s interesting and the investment to get started is relative small. The opportunity to use outmoded and unrational buildings which often are found at many farms to something that gives money instead of costs money is also an argument.

Web 2.0 is a relatively new concept which has made significant progress on the Internet. More recently, corporations as well have begun to get use of the different types of applications that are assigned to the Web 2.0. Organizations are primarily interested in making use of Web 2.0 in two areas: inside the company to increase efficiency and productivity, and from the organization to the customer to improve revenue and customer satisfaction. We have chosen to take a closer look at this last area, as can be seen as a CRM context. Our interest is to investigate how such a context may change by implementing some kind of Web 2.0 technology.

Mezzanine is a collective term for hybrid instruments on the leverage finance market, offered as an alternative to traditional debt. As a hybrid, mezzanine combines elements of debt and equity financing. Mezzanine appears, in its most common shape, as subordinated to the senior debt, but ranks higher than pure equity. Reminiscent of security interests, the main importance of subordination is upon the default of the borrower. Therefore, the aim of the thesis is partly to investigate the legal prerequisites for a solid subordination of mezzanine financing, and partly to explain the consequences of subordination in a default.

Social networks have become an important factor in today?s society. Companies as well as individuals are using these platforms to interact with one another on a daily basis. This phenomenon has mostly been acknowledged by companies on B2C markets where these social network sites are being used to communicate their brand. On B2B markets however, the usage of these platforms have not been as optimistically implemented.

Shopping is one of the most important social activities today and the majority of all shopping takes place in Shopping Centres. The number of Shopping Centres has increased and it is important to attract visitors by using the right marketing strategy. Christmas is an extra important period because the turnover normally increases three times in December compared to a ?normal? month. The purpose of this study is to analyze the marketing of Shopping Centres during the Christmas period, and analyze how this marketing contributes to the visitors? choice of Shopping Centre. This is a positivistic study that combines a quantitative and a qualitative method.This study concludes that range of stores and distance are the most important factors when a visitor decides which Shopping Centre to visit. During Christmas it is important to create a Christmas feeling, preferably made by offering decorations and music.

This master's thesis aims to study the relationship between two publiclibraries and Berättarministeriet, a foundation that offers free writingworkshops for children in areas with high levels of unemployment. Theworkshops are located in spaces that formerly belonged to the libraries.Questions posed in this thesis are How can the relationship between thelibraries and Berättarministeriet be described?, Why did the relationship turnout differently in the two places? and How does the library see itself, inrelation to Berättarministeriet?The theories used are Ögland's taxonomy for relationships between librariesand local organizations, and Folkesson's theory on interaction betweendifferent professional groups, and this was studied through interviews. Theresults showed a relationship without much interaction, beyond a "handover"of children from one place to the other, with time and shortness of staff beingcontributing factors to the low level of collaboration. Regarding the differentrelationships in the two places the results were not conclusive, butnevertheless showed tendancies of issues in the legitimacy dimension, fromthe library towards Berättarministeriet.

The food industry is an important part of the Swedish economy, It is the fourth largest industry in Sweden in terms of number of employees and production value. Due to the increasing globalization, the Swedish food industry faces new conditions and challenges. Through the Swedish membership in the European Union in 1995 a whole new era of competition began for the Swedish agriculture and food industry. Markets that previously were closed now opened. In retrospect, it should be noted that the Swedish food industry managed well.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

This thesis describes and examines a new line of business, CleanTech. CleanTech comprises a wide range of different types of companies and is not yet well defined. In this thesis only the Swedish market is considered, and a variety of players on the market are included to give the most extensive picture of the current situation. Recent research shows that a gap has arisen between governmental financing and private equity-investments in CleanTech-companies. This gap occurs mainly in companies in expansive phases and causes problems both for the companies and for the line of business as a whole. To investigate this gap the Swedish CleanTech-business is described in terms of earlier and existing financing, age and size of the companies and their turnover and profit.

Genom att studera relationen mellan intention till uppsägning och upplevd arbetstillfredsställelse, organisationsengagemang och kommunikation söktes stöd för studien syfte, det vill säga att identifiera vilka faktorer som ligger till grund för intention till uppsägning inom vården och snabbmatbranschen. Datainsamling gjordes med hjälp av en webbenkät som skickades till deltagarna(N=48), vilka härrörde från ett äldreboende och en snabbmatskedja i Blekinge. Genom Spearmans korrelationstest och Mann-Whitney U-test analyserades den insamlade data. Resultatet visade stöd för två av studiens hypoteser gällande korrelation mellan arbetstillfredssällelse, organisationsengagemang och intention till uppsägning. Resultatet gav även delvis stöd till två av studiens hypotes vad gäller negativa korrelationer mellan anställdas arbetstider och avsaknaden av kompetensutveckling inom organisationen och avsikten att stanna kvar på sin nuvarande arbetsplats, samt signifikanta skillnader för hur anställda inom vården och snabbmatskedjan upplever organisationsengagemang och relation till ledningen.

Purpose: To investigate if Altman´s Z´-score model, which calculates financial distress, can be applied on companies established in Sweden and if the financial crisis in 2008 made previously healthy companies go bankrupt.Methodology: Quantitative studies with a positivistic foundation. Empirical data will be collected in order to examine if there is generalizability among the studied objects. Conclusions will be made by comparing the empirical data with the theoretical foundation. Financial distress in firms will be measured.Theoretical perspectives: Altman´s Z´-score model, designed to predict financial distress in private firms.Empirical foundation: A selection of 93 private firms that have gone bankrupt in the years 2008, 2009 or 2010. The firms selected all have a turnover that exceeds 20 million SEK.

Genom att studera relationen mellan intention till uppsägning och upplevd arbetstillfredsställelse, organisationsengagemang och kommunikation söktes stöd för studien syfte, det vill säga att identifiera vilka faktorer som ligger till grund för intention till uppsägning inom vården och snabbmatbranschen. Datainsamling gjordes med hjälp av en webbenkät som skickades till deltagarna(N=48), vilka härrörde från ett äldreboende och en snabbmatskedja i Blekinge. Genom Spearmans korrelationstest och Mann-Whitney U-test analyserades den insamlade data. Resultatet visade stöd för två av studiens hypoteser gällande korrelation mellan arbetstillfredssällelse, organisationsengagemang och intention till uppsägning. Resultatet gav även delvis stöd till två av studiens hypotes vad gäller negativa korrelationer mellan anställdas arbetstider och avsaknaden av kompetensutveckling inom organisationen och avsikten att stanna kvar på sin nuvarande arbetsplats, samt signifikanta skillnader för hur anställda inom vården och snabbmatskedjan upplever organisationsengagemang och relation till ledningen.

The purpose of this study is to examine the expiration day effect on a stocks volatility due to stock option expiration, which is every third Friday in the month on Stockholm stock exchange. Volatility is the standard deviation of a stock. It measures the uncertainty about a stocks future movement. When volatility increases, the chance or probability of a stock going up or down increases. It?s a common rumor among stock traders that stock volatility tends to increase nearby expiration day.