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.

The purpose of the study is to investigate and elucidate how low-cost airlines can influence and develop tourism in a region. In order to bring about the purpose the author used two research questions. Have low-cost airlines contributed to regional development? How many additional visitors have low-cost airlines contributed to Stockholm? In order to answer these questions a survey was carried out at Arlanda airport and statistics were collected. The results of the study show that there has been a regional development.

This thesis explores the opinion of different participants in the music business regarding music being made available at the public libraries. The aim of the thesis is to answer the following questions; which are the most important issues concerning the distribution of music? How do the informants perceive the public libraries mission and activity in regard to make recorded music available? Which are the benefits/disadvantages with music being made available at public libraries? Seven qualitative, semi-structured interviews were conducted with representatives from the following organisations; SKAP (The Swedish Society of Popular Music Composers), FST (Society of Swedish Composers), SAMI (Swedish Artists and Musicians Interest Organisation) SMF (The Swedish Society of Musicians), SOM (Swedish Independent Musicproducers), IFPI (International Federation of the Phonographic Industry) and EMI Music Sweden. A study of literature and articles generated nine themes, which constitutes the frame of reference for the thesis. The result shows that several of the informants have not reflected upon the public library as an important actor when it comes to the distribution of music.

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

The aim of this paper is to explain how the European Union?s common strategy for theCommon Foreign- and Security Policy (CFSP) will change with the implementation of the Treaty of Lisbon. A comparative case study and qualitative method is used. On the basis of Smith?s theory of institutionalization we will analyze two member states: France and Denmark.

This masters thesis shows that the changes in the scientific publishing system have affected the academic libraries. Both technological change and the increased prices on scientific journals have forced academic libraries to take action. Some Swedish academic libraries have started publishing the university s own research material. The issue has in many cases been treated more as a library concern, than as a concern for the university as a whole. Neither has there been a national coordination of these matters in Sweden.

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.

There are numerous of ideas and theories around the present development in our global society, describing an ever changing era based and propelled by information and communication technology (ICT). How influential has this development been on political visions and intentions and on the business worlds views on important competencies? The purpose of this thesis is to describe the national and international visions of important competencies in the ?information society?. Through a case study, focused on how the training and consultancy industry apprehends and answer to this change and development, as they often act as agents for new trends in the business world both as accommodators and originators. The growth and speed of the universally available information demands knowhow in seeking, analyzing and managing information, and this competence is crucial today.

Following essay discusses the possibilities of using a gender perspective when studying local governance within a Swedish context. Governance is an international concept used to describe a more lose, informal and network based way of doing politics The main purpose for conducting this essay is that traditional theoretical frameworks used in the study of local politics are not enough to fully conceptualize the complexity of our changing political environment.After a broad summing up of what had been done in the recent decades within Swedish political science on the topic of local politics and gender I came to the conclusion that so far nothing had been written on governance. The next step was therefore to conduct a pilot study to cover the subject matter of governance and gender. The study was based upon interviews with five female politicians in Malmoe city.Results showed that governance, in terms of informal networks did exist, and had influence over the local politics. Some of the networks were male dominated.

En del brott genererar stora vinster och särskilt höga summor drar till sig mer uppmärksamhet. Det blir därför nödvändigt att förvandla pengar från kriminell verksamhet till legitima medel för att dölja deras brottsliga ursprung och därmed kunna investera medlen i den lagliga ekonomin. Tvättning och placering av vinster blir vanligare men enligt Finanspolisens årsrapport 2007 har det blivit en kraftig minskning av andelen anmälda rapporter om misstänkt penningtvätt. Revisionsbranschen har här en betydelsefull roll för att förhindra penningtvätt, då de har insikt i företagens ekonomiska situation. Det uppstår därmed oklarheter angående revisorers handlingar vid misstanke om penningtvätt och vad Finanspolisen har för förväntningar på revisorer.Uppsatsens studie syftar till att besvara hur revisorer förhåller sig till anmälningsplikten och Finanspolisens förväntningar på revisorn.

Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.

Syfte:Syftet med denna uppsat's är att undersöka hur små och medelstora svenska företag internationaliserar sin verksamhet och hur de behandlar affärskulturen på sina nya utländska marknader. Vi vill ge förslag till en modell av internationalisering av SME med inriktning på affärskulturella aspekter. Problem:Problemställningen är del's praktisk och del's teoretisk. Hur behandlar svenska SME rent praktiskt sin etablering utomland's och hur skall dessa företag hantera skillnader i affärskulturella marknadsegenskaper? Vidare frågar vi os's om det är möjligt att använda sig av dagen's internationaliseringsmodeller på SME då de internationaliseringar och affärskulturella aspekter grundar sig på stora företag's strategier och förutsättningar.

This degree project shows how four language teachers teach foreign languages with focus oncommunicative competence, and how their vision of teaching correspond to their reality in the classroom. How do they motivate the students in class and are the conditions good enough tohelp the teachers reach the national goals? A teacher?s vision is formed by his or her education and experiences. However, there are a number of factors which can help or hinder a teacher to reach his or her ideal teaching. Among these factors are the curriculum, the preknowledgeof the students and available technical resources.

North Korea is considered to be the most autocratic dictatorship in the world today. Its citizens are denied their most basic human rights and North Koreas ambition to pursue nuclear weapons is looked upon with great fear from the international community and the US in particular. Some experts say that the threat from North Korea is far greater than the one possessed by Saddam Hussein. Although North Korea seems to inhabit all the necessary criteria for an US military intervention the United States has openly declared its diplomatic ambitions with the state. Why?With the use of realist and social construction theory this study will bring clarity to why the United States prefers diplomacy instead of a military intervention.