The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

SummaryThis master thesis in ethnology examines the practices around the phenomena of vintage andsecond-hand clothing in the early twenty-first century. The resurgence of vintage and retro confirmsa craze for the style periods of the past and are linked to a more widespread interest in yesterday'sfashion and objects. Television and other media outlets showcasing vintage display that it issomething that interests many in society today. More vintage dealers are pushing to change theoutlook and perspective on an old, worn in object or piece of clothing. The idea is that this objector piece of clothing holds the magic of the past and therefore becomes valuable or sought after.

This article deals with the woodlands as a biological cultural heritage and how it is taken care of in the protected woodlands in Skåne, in the south of Sweden, especially the deciduous trees which is dominated by beech. High biological values have emerged as a result of grazing and different kinds of forestry. The protected woodlands have been ripped of its cultural influences which changes the biological values on which the original reasons for protection was founded..

In 1998, 'the Naval Port of Karlskrona' was inscribed as a World Heritage Site by UNESCO and thus, it is equally protected as China?s Great Wall and the Pyramids of Egypt.The essay is a case study of Karlskrona, one of Sweden's most well planned cities, where famous urban planners and architects such as Erik Dahlberg and Nicodemus Tessin the Elder has been involved.Today, Karlskrona is a rather unknown small town in Sweden's outskirts, where population growth has been a problem. When Karlskrona was founded, in the late 17th century, Sweden was a major power. The Blekinge archipelago was in the middle of the Baltic dominion and Karlskrona represented a midpoint in the kingdom. Therefore, Karlskrona has a small town charm with the history and style of a cosmopolitan city.By initially studying how the town?s character of today is expressed, the history of Karlskrona is explored.

To increase the quality and the cost-efficiency of contract archaeology in Sweden a revisedregulation for contract archaeology was established the 1st of January 2008. By including findstrategy as a concept with special demands in the regulation the Swedish Heritage Board is nowhoping that the conservators will be integrated earlier in the archaeological process and that theunpremeditated find accumulations will stop. This is making the competition between thearchaeological companies even harder. The questions are how the regulation have affected therole of the conservators in the field of contract archaeology today, what is affecting theintegration and the situation, and what can the different stakeholders do to make the collaborationbetween archaeologists and conservators more professional? The conservators are now hopingthat this is the change that will increase the collaboration with the archaeologists, which isimportant for the finds prosperity and the drive of information.To get an updated and generalised view of the impact of the regulation so far, phoneconversations and questionnaires were carried out with archaeologists, conservators, employees atcounty administrative boards and the Swedish Heritage Board.

Digitizing and digital libraries create great opportunities toprovide access to cultural heritage globally, but the quicklychanging information technology environment also raises manyquestions. The aim of this bachelor thesis is to analyse whatvisions and ideas behind one specific digital library, Europeana,that can be found in documentation related to the project. Whatideas can be identified concerning aspects such as userparticipation, access to information, knowledge andinformation literacy? What is the project?s role in relation toeducation, preservation of cultural heritage and democracy?The method used to answer these research questions is adescriptive idea analysis. The empirical material, consisting ofprimary sources written in relation to the project, has beencategorized within dimensions and analysed according toDouglas Raber?s three public library strategies: social activism,the conservative response and the populist initiative.

This thesis concerns to investigate renovations of existing buildings aiming at enabling energy efficiency, from a conservation and restoration perspective. This includes performing case studies of three projects in the Gothenburg area where renovations has been done and an analysis of directives raised by the EU and later implemented by the Swedish National Board of Housing, Building and Planning, Boverket. In addition to these, regulations enforced by the Swedish law, related to the topic, have been considered.The investigated projects in this case were the housing cooperative Välten in Brämaregården, the Solar Buildings in Järnbrott and Gårdsten as well as Katjas Gata 119 at Backa Röd. In order to measure and compare the results of these projects a comparison between the pre- and post-restoration energy consumption have been performed. To capture additional perspectives the grading system Operation Kungsörn has been applied.Regarding the comparison of energy consumption the renovation of Katjas Gata 119 was found preferable but showed in my view lacking attention to the cultural heritage of the area.

Berättelser har sedan urminnes tider fängslat och fascinerat människor men idag är berättelsen inte bara ett sätt att förmedla sagor och fabler utan sker även inom företag och organisationer. Kraften i berättelser har under de senaste decennierna börjat användas inom företagsvärlden för att förmedla berättelser om företag och varumärken. Detta sätt att använda berättelser har kommit att kallas storytelling och är en populär strategi inom marknadsföring idag. Storytelling har blivit ett allt viktigare inslag i marknadsföring hos företag inom livsmedelsbranschen då konkurrensen från inhemska och utländska varumärken har ökat i samband med Sveriges inträde i EU. Syftet med uppsatsen är att ur ett företagsperspektiv undersöka hur företag använder storytelling i sin marknadsföring för att stärka sitt varumärke.

This study aims to examine the views on digitization of eight respondents, all working at different libraryinstitutions in Sweden, and how their views are reflected in their library's digitization strategies. The poll wasconducted on the basis of Ingrid Mason's theory of information standards, their structure and sociopoliticalnature. The informantion standards are divided into three aspects, curatorial, semantic and technical, and theyaffect selection of, intellectual and physical access to the digitized material, which in the end is what constitutes the digital cultural heritage.The background to the study is that the Swedish library institutions in the current situation lacks a nationalstandard or a common strategy for the digitization of cultural heritage, while it is still implemented digitizationprojects at many library institutions. The method used is qualitative, structured interviews with open-ended questions.The study shows that one of the main motives behind the libraries' digitization projects is to make librarymaterials available in a new way, creating greater opportunities for the users to take advantage of the material.The library users are the ones who mainly control what is digitized, although aspects of preservation ismentioned. Furthermore, it appears that the respondents believe that digitization offers improved capabilities tosearch and learn more about the collections, but the actual work of image capture, the addition of metadata,presentation to users and long-term preservation is very complex.Views on what it is to be digitized, how the material should be selected and provided with metadata and howit should be presented to users is what creates the standards that libraries use when they digitize their materials,and digitization of library materials creates new conditions for new users to access and use library material.This is a two years master?s thesis in Archive, Library and Museum studies..

The Gift 2.0 - A Museological Study of donations of Objects and its Underlying Motives, is a study in order to explain why people choose to donate items for museums, rather than any other alternative.The empirical study consists of qualitative, semi-structured research-interviews conducted with seven selected curators from various museums, with extensive experience of the subject acquisition. I have chosen to only examine Swedish cultural-historical museums. The hypothesis that I assumed was first and foremost that the heritage sphere is what Pierre Bourdieu calls a field. The reason that people would donate objects to museums, is that the donation itself brings cultural capital to the donor, from people with the same habitus. Since I felt that Bourdieus theory of field, capital and habitus could not explain all the reason why people donate items to museum, my second hypotheses was that certain objects are what Annette Weiner called inalienable possessions, objects that at any cost may not be sold or bartered away.

The essay on ?The revival of the countryside ? a multitalent in landproduction.? focuses on local and regional development within agriculture, foodprocessing and tourism.Due to great changes in society, the inhabitants in rural areas are forced to find alternative occupations. Using history as a tool to build up the future is a main factor in rural development. Apart from this it involves cooperation, resources, cultural heritage and values, entrepreneurship and innovation, economic vitality, and an understanding of markets and marketing. They all contribute to a region`s ability to benefit from rural development..

Authenticity and The Public Space, the paradoxical relationship between them. There focus is put on the need to create a new contextualization for my aesthetic practice, and to make be possible incorporating critical views, questioning both the format and the scenic heritage of the west. ! ! ! I do not believe in authenticity in terms of the more individualistic relations of power but in terms of vulnerability, interdependence and mutual care. Also a way to question how capitalism has shaped and created the way of how we understand ?the? art or the value or the way that it is enjoyed..

Brands are the instruments corporates use to create and communicate brands reputation. Within the different industries for consumer products intangible assets such as brands are known to have great importance for corporate prosperities. When consumers experiences a specific brand symbolizes best possible value for money, the corporate behind it has managed to create a unique competitive advantage that should be to its full potential. Strong brands can pose the difference between winning or loosing on the market. Due to this brands should be considered as cost-effective instruments since they help create financial advantages such as consumer loyalty.

Digitization is a concept that has become popular in terms of collections of old heritage-related material such as books, photographs and paper documents. This work is a study of the Swedish composer Allan Pettersson (1911?1980) and his personal archive stored at Section for Manuscripts and Music at Uppsala University Library. My issues are What happens to the archive of the digitized? Will there be a "new" archive of the digitized? What guidelines are Uppsala University Library using for their digitizing and how do they look? What will be the result after digitization? What about copyright and the material? Allan Pettersson's personal papers consist a large collection of sketches of musical notes, newspaper clippings and concert programs.