detta examensarbete handlar om produktutveckling av ett golv och har gått ut på att ge Kährs trägolv en större scen i det offentliga rummet, då främst i hotellobbys. Jag har velat göra användaren uppmärksam på materialet och dess kvalité genom att skapa ett nytt uttryck för framtiden. Utgångspunkten blev iden om att ta till vara på det spill som blir över i dagens golvproduktionoch inspiration från byggskivan OSB..

I dagens samhälle ställs det allt fler krav på att företag ska ta ett socialt ansvar och idén corporate social responsibility (CSR) påverkar företag och deras verksamhet. Ett totalt socialt ansvar innefattar att företag ska gå med ekonomisk vinst, följa lagar och förordningar som råder på marknaden samt en etisk skyldighet i form av agerande i enlighet med intressenters normer och förväntningar på företaget. Utöver detta ska företag agera som goda samhällsmedborgare. För företag i en bransch där verksamheten grundas på skadliga produkter blir det diskutabelt huruvida de lever upp till ett etiskt ansvar eller inte. Företag i tobaksbranschen är exempel på sådana och syftet med den här undersökningen är att analysera och jämföra fyra tobaksbolags respektive presentation av CSR.

Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

Abstract The purpose of this essay is to compare the integration policy between Socialdemokraterna, Moderaterna and Sverigedemokraterna with focus on labor-market integration, housing segregation and language knowledge. The international immigration has in recent years increased significantly and this has also enriched the receiving countries and still the numbers of extreme right parties have increased. In Sweden a racist populist party, Sverigedemokraterna, are only a few steps away from entering the parliament. The question in focus is: What differences or similarities are there between the integration politics between Moderaterna, Socialdemokraterna and Sverigedemokraterna with focus on the areas housing, work and language?  By applying the theoretical framework to the data, I have been able to present answers and build up an analysis. The study concludes that there are more similarities than differences in the integration policy between Moderaterna and Socialdemokraterna.

This paper aims to investigate the systematic risk exposure of Swedish hedge funds using a modified Fung & Hsieh (2004) asset-based style factor model. The results show that the average Swedish equity hedge fund and fund of funds had a significant positive exposure to the equity market portfolio and the spread between small cap and large cap stocks (SMB) during the sample period. This is consistent with our a priori expectations and previous international studies. We do not find the expected systematic fixed-income related risk exposure for the fixed-income hedge funds and fund of funds in the sample. The empirical material used in this study is taken from a publicly available fund database maintained by the Swedish Financial Supervisory Authority (Finansinspektionen).

We have seen a revolution in the area of communication on a worldwide scale. We begin talking about terms as globalisation, integration and deregulation of the financial market. Companies have been tax planning for decades, the questions is if Internet has made an increase of companies than uses tax planning and which roll Internet plays. It is hard to really pinpoint all the effects of the Internet because of the relatively new area of research. This thesis will take various factors under study such as globalisation, development of the offshore industry and the fight against harmful taxation by the OECD and other organisations in order to describe the effects of Internet.

For some time researcher has focused their interest on how women are being treated in sports and what impact it has on the development of the sports movement. Researchers in the field have tried to clarify where the problem lies, if it is gender or sex. Are the differences between the sexes caused by how society portrays women or because women and men are built for different purposes. This research paper studied how women in the sports of snowboarding and freeskiing perceived their possibilities to practice their own sports. Furthermore, the study tried to answer if the problems are originated from the culture of the sports, what the possibilities and opportunities women had to make ?it? and what women think is the reason why there are so few female athletes in their sports.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Titel: Comparative study between traditional seminars and webinars for marketing purpose. Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Peter Nicks and Alexander WidellSupervisor:Aihie OsarenkhoeDate:2011 ? JanuaryAim:We want to examine how businesses can use webinars to supplement or replace seminars in its industrial marketing. When should businesses use seminars, when should they use webinars and when should they use a combination of the two?Method:We have chosen to do a combination of quantitative and qualitative research.

Libraries all over the world struggle against the threat of decreased funding and a lack of governmental interest. In countries with an under-developed library sector the interest from the government is often minimal or non-existent. Since the 80´s Sida, the Swedish International Development Cooperation Agency has contributed to the library development in Central America through the Royal Library of Sweden. Nicaragua was the first country to be counterpart in the project. For a period of eight weeks I have completed a field study in Nicaragua and visited the National Library Rubén Darío and public libraries in the country.

Aim: The aim of this study is to analyse the possible motives behind the actions of the five permanent members of the UN Security Council in relation to the conflict in Syria. The background of this aim is the Arab Spring and the protests and violence that have followed the uprising. While, in Libya, the UN Security Council adopted resolutions that allowed sanctions against the Libyan government, no such resolutions have been adopted yet in Syria.Theory: The principal theory of the analysis is Stephen D. Krasner´s theory on sovereignty.Method: I have researched various resolutions and statements done in the Security Council, together with official statements from the actors, through Hadenius´ motive analysis methodology and Gilje & Grimen and Ödmans theories on hermeneutics.Conclusion: The conclusion of the analysis is that there, in the case of Syria and Libya, are two different parties in the Security Council. One that stands for sovereignty and one that stands for intervention.

This paper examines the opportunities and challenges of integrating conservation practice and the circular economy into practical planning processes. In recent years, the discussion of circular economy and its relevance in the sustainability debate has intensified. According to the Swedish Environmental Protection Agency, the transition to a circular economy is crucial to achieving the national and international environmental and climate goals as well as the global goals in Agenda 2030. Parallel to this, there is a long established heritage discourse that emphasizes the importance of preserving buildings and cultural environments as part of our cultural heritage. These two discourses have common goals, but they differ in how they present their respective arguments.

AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

The aim for this thesis is to study the international gender equality work from a perspective of the concept of universalism and particularism, with the United Nation?s Declaration of Human Rights, and especially -?The Convention on the Elimination of All Forms of Discrimination Against Women?, in focus. The shadowreports of Namibia and Sweden are used as examples of how countries with different historical, political and social contexts are working with gender equality.A theroetical framework is constitued by theories as postmodernism, postcolonialism and feminism with basis from social constructionism. The thesis is methodological influenced by Critical Discourse Analysis. Notions from former studies were also used as tools in the analysis.

This is my final thesis in landscapeplaning at the Swedish University ofAgricultural Sciences (SLU). I discuss howthe countryside should be planned, witha sustainable perspective. In the study Iexamine four important conditions forplanning.The countryside is often defined bywhat it is not which makes it difficult todescribe in general terms. The definition ofthe term countryside in this study is takenfrom the National Rural DevelopmentAgency (Glesbygdsverket). The conclusionis: Planners and scientists should have anunderstanding for the complexity of thecountryside; otherwise there is a risk oflosing the characteristics of the country.The legislation, goals and conventionswhich have an impact on the Swedishcountryside are both national and international.To find out how the settlementdevelopment is dealt with, I havestudied the Swedish building legislations(among others, plan- och bygglagen andmiljöbalken).Similar to the difficulties on finding asuitable definition for the term countryside,it is complex to define the term sustainabledevelopment.