This thesis examine if social voluntary organisations are independent or if they are being regulated by the public sector. We ask how free the organisations are since they get so much support and funding from the municipality. This is examined by looking at the homogenisation pressure, which means that organisations are being exposed by a pressure to become more similar. The control that the municipality has over the organisations is another aspect in this paper. The study focuses on the relation between the municipality of Linköping and three social voluntary organisations and their characteristics.

It is widely recognized that the town of Södertälje, a small Swedish town of 85 000 inhabitants, has alone received more war refugees from Iraq than the US and Canada have put together. Whilst writing this thesis had nearly 6000 Iraqi refugees sought their way to Södertälje since the US invasion in Iraq 2003.Nevertheless, life is not what the media and the government retail. Six of these Iraqi refugees who resided in Södertälje share their life stories in the following thesis. They discuss their escape from Iraq and the difficulties of living in the segregated parts of Södertälje where they solely speak Arabic and Assyrian, whilst learning Swedish at sfi (Svenska för invandrare, Swedish for immigrants). Another distress is related to the unsecure future in Sweden waiting ahead.      The aim of this thesis is to engage in, and highlight the studies of six sfi-students in their endeavor to learn Swedish, whilst struggling through Swedish bureaucracy and experiencing despair due to their situation and uncertain future.       .

Since the middle of the 1980´s the Swedish bank market has experienced a change concerning structure and pressure of competition. Before the year 1985, the market was characterized as a market with few operators but have changed to a market with many operators and seen as one of the most intense in Europe where the four major banks; Nordea, Handelsbanken, SEB and Föreningssparbanken together have a strong position. Their market share has recently decreased, mostly for the benefit of foreign banks and niche banks. The Swedish market has experienced difficulties in generating profits which mostly depends on new establishments that have increased the pressure on competition, a low growth as well as weakened customer relations. The development has resulted in a growing importance of market segmentation, mainly by the fact that costumers have become more disloyal as a result of the increased competition.Students are a market segment of interest for the financial market, mainly because of the expectations of their positive financial situation in the future.

The current state of our web is one where users can create and distribute information freely and without constraining limitations of knowledge. It?s as easy as making a Facebook status update or sending out a Tweet to make contributions to the web and we?re all doing it. Web-Giants like Facebook and Google deinate the web because they have such massive user amounts and therfore they control the information their users see. This is a problem because we?re hidden from the entire information amount that is the web in the 21st century.

Med företagets kapitalstruktur avses den mix av eget kapital och skulder som används för att finansiera företagets tillgångar. En faktor som anses påverka valet av kapitalstruktur är den typ av tillgångar som företaget har. En hög andel immateriella tillgångar är förknippade med en lägre skuldsättningsgrad. Syftet med denna uppsats är att undersöka om det finns ett samband mellan andelen bokförda immateriella tillgångar och skuldsättningsgraden hos svenska börsnoterade företag i IT-branschen. Ett delsyfte är undersöka om det finns något samband mellan affärsrisken samt företagens storlek och skuldsättningsgraden.

According to Food and Agriculture Organization newsprint is defined as: Uncoated paper, unsized (or only slightly sized), containing at least 60 percent of mechanical wood pulp. The consumption of newsprint in Sweden was just over 798 000 tonnes in 2009, which represents approximately 90 kg per person. Although there are studies that predict a drastic reduction in newsprint consumption in the Western world, there seems to be a clear difference between forecasts for the future given by statistical analysis of newsprint consumption and forecasts given by experts in the industry. The former predict a continuing increase while the experts see a coming decrease in consumption.In this report, both demand and business strategies of newsprint in Sweden are studied. The study also presents a forecast of the future which is based on historical data and qualitative interviews.

The main purpose of this Master Thesis has been to investigate issues concerning apple fruit quality in orchards of Äppelriket Österlen. The goal has been to develop a document, for future benefit towards growers and company management in the production of high quality apples.In order to investigate main issues of fruit quality, focus has been on statistics concerning apple varieties, age of the apple trees, new planting, orchard size and growers opinions. Nine growers have been interviewed to investigate opinions and contribution of different growing techniques to increased fruit quality. The investigation showed high age of the trees in production and low rate of planting of new trees. Differences in fruit quality were highest between small orchards. Most growers were satisfied with their fruit quality and with their own measures made to improve it.

Title: Audit teams ? what affects the efficiency?Authors: Petter Johansson and David RubinSupervisor: Andreas JanssonCourse: Dissertation Accounting, 4FE03E, 30 ECTS, Spring 2011.Key Words: Audit team, Efficiency, Team WorkBackground and problem: Theory and literature in the field of audit teams?efficiency are limited. The theory and literature that existed was not conducted inSwedish context. It was identified that no one had examined the factors thatinfluence the efficiency of the Swedish audit team's. Efficiency affects howresource-and cost-effective an auditing firm can be while the audit is performedwith quality and therefore it is of interest to be examined.Purpose: The purpose of this thesis is to explore and explain what may affectSwedish audit teams? efficiency during the work processMethod: The thesis has been based on existing theory and literature to explainwhat affects audit teams? effectiveness.

During the past few years an increased attention has been paid to environmental issues in the construction and property sector in Sweden. In order to simplify the work with these issues a Swedish environmental certification system for buildings called Miljöbyggnad has been developed. This thesis aims to investigate the opinion of a selected number of selected property owners of Miljöbyggnad. From that basis recommendations and actions for the future work with the system will be presented.The investigation has been conducted through personal interviews with five property owners. The main issues that the interviews have been based on are their purpose, experiences, perceived complications and future prospects in terms of certification using Miljöbyggnad.The system intends to be cost-effective, simple and to offer a relevant environmental assessment of buildings and the result from the report indicates that this is largely fulfilled.

The main purpose of this Masters thesis is to examine how Braille users needs are satisfied by The Library of Talking Books and Braille TPB. The other issues are: How do some of the library workers at TPB experience that the needs of Braille users are satisfied? Is it possible to make the service better in the future for Braille users and in that case, how? The study is based upon interviews with five persons, who have defective vision and read Braille. I have also interviewed two employees at TPB who have defective vision. To build up a complete background presentation of the subject I have chosen a book about hermeneutic interpretation to understand how historic facts influence the function of the subject today and in the future.

The purpose of this thesis was to examine how locally produced bioenergy may contribute to meet the climate target year 2050 in the municipality of Uppsala. The goal of reduced GHG-emissions from current 6,8 ton CO2-equivalents to 0,5 ton CO2-equivalents per capita and year, year 2050 is based on avoiding harmful penalties of an increased level of GHG in the atmosphere. By estimating available biomass in the county together with examining future technologies and emission factors for the substrates used, four possible future scenarios has been developed focusing either on electricity generation or production of biofuels. GHG-emissions of year 2050 have been calculated using the software LEAP. The conclusion is that bioenergy, depending on how it is integrated in the energy system, may reduce greenhouse gas emissions between 0.6 ton CO2-equivalents and 1.4 ton CO2-equivalents per capita or 12% to 25% compared to 5.5 ton CO2-equivalents in the reference scenario 2050. The greatest reduction is obtained if biofuels are produced in combination with energy efficient heat requirements in buildings..

Denna studie är av kvalitativ art och syftar till att undersöka huruvida crowdfunding kan överbrygga ett eventuellt finansiellt gap för svenska företag och entreprenörer. Undersökningen fokuserar på tre typer av respondenter, vilka är representerade av företag som brukar crowdfunding som finansieringsform, bolag som fungerar likt ombud för att förmedla kapital med hjälp av finansieringsformen samt respondenter vilka opererar likt investerare i projekten. Studien teoretiska referensram är uppdelad i två sektioner, varav den första avser att beskriva crowdfunding utifrån generiska teorier, vilka utgörs av the Pecking Order Theory samt the Agency Principal Theory. Den andra sektionen ämnar mer specifikt beskriva crowdfunding samt belysa dess revenyer och brister och utgörs av tidigare forskning inom området. Studien mynnar ut i en slutsats att crowdfunding, genom dess tre former, kan utgöra en lösning i form av att metoden kan fungera likt ett komplement för att åter balansera det finansiella vakuum nyföretagare upplever i samband med erhållande av kapital..

The purpose of this report is to compile and examine the cost of renovation of moisture-damaged bathrooms, to derive a target price. The target price can then be used by insurance companies to estimate the ultimate cost of future bathroom renovations.       The method is based on the compilation and comparison of the cost of repairs of previous water damage in bathrooms. The calculations compiled based on repair estimates for different insurance losses from one of the leading insurance companies in Sweden.       The result shows the average price per square meter of floor area for different sizes of bathrooms. The average price is the basis for the estimate of future renovation costs of bathrooms. The results further show that the bathroom finishes, area and the distance between the entrepreneur and the location of the renovation have great impact on the final repairing cost.

Aim: To investigate how three of the biggest political parties in Sweden made use of socialmedia in the election campaign in 2010, and to get a picture of how the parties perceive therole of social media in political communication today and in the future.Method: The research is conducted through personal interviews and qualitative textualanalysis.Theory: The theory that the study is based on is Habermas theory of the public sphereMain results: Social media is today an excellent channel for communication and informationbetween politicians and voters, and they will probably become increasingly important inpolitical communication in the future. So far, they are only an addition to the traditional mediaand are in no way substituted for them. Internet and some social media is an excellent forumfor political debate and opinion-former..

AbstractThe Energy Declaration is a law that will come into effect October 1: Th 2006. This report has Värnamo municipality as principal and shall clarify what the estate owner in general and Värnamo municipality in particular need to know about this law. Another part that is going to be dealt with is how large the future need for energy experts in this field will be, and which competence that will be demanded for them.The work will in general deal with simplified energy declarations for apartment houses and public buildings, since these buildings are the first to be involved with energy declarations.The energy declaration will consist of a number of important components.? Energy power i.e. how much energy the building consume? If the ventilation control is done? If the radon measurement is carried out? Recommendations of measures to improve the energy power? Reference value to compare the buildings energy power againstAccording to the law the declaration shall been made by an independent expert, which will need certain information for this.