Over the last years there has been a considerable change in Swedish municipals. The number of municipals run by a rainbow coalition, a coalition made up of parties from different political blocks, has increased dramatically. Despite this clear pattern little research has tried to explain this increase. My thesis? aim is to try and clear the water around this subject by answering three questions about this type of coalitions.

The past years in Sweden has been infected by a discussion about immigration and immigrants, both spoken in politics and media. The aim of this essay is to study the attitude about immigrants in the third period of immigration in Sweden found in the local press. And also what image the press gave of immigrants. The study looks at Smålandsposten, which is a large local press in the Växjö area. During the period for this study was the attitude in the local press very negative. The studied articles in Smålandsposten shows a profound idea of a ?we? and ?them?.

Since 1983 all Swedish companies are legally obliged to allow themselves to be audited. Recently the question of whether small companies should be subject to this or not has frequently been discussed. Many find it superfluous and think it ought to be abolished. In England small companies no longer have to be audited. However, in a study by Jill Collis it has been shown that a large number of companies choose to be audited although there is no obligation for them to do so.

It is well proven that physical exercise has an impact on our bodies as well as our minds. The aim of this study is to examine if this impact also affects economic behaviour. Three hypotheses regarding the impact of acute exercise on overconfidence, risk enhancement and well-being have been tested by collecting questionnaires from 364 participants at Friskis & Svettis, Kungsholmen who all were asked to answer the questions either before or after exercising. The differences between the before and after group were analysed, indicating small increases in all three test areas after exercising. These increases were, however, not large enough to reject any of the null-hypotheses of zero effect on the given five per cent significance level.

The purpose of this thesis is, through both a quantitative and qualitative study, to map out how the interaction appears between the established parties and the radical right-wing party, the Sweden Democrat?s (SD) and their core issue ? immigration in the Swedish parliament. By applying analytical dimensions on the parliamentary protocols regarding the immigration issue between the years of 2010-2012 this study will get an insight on how the argumentation concerning immigration has developed since their entrance into the Swedish parliament in 2010. The result shows that SD, through the rejection treatment of the established parties, fulfilled the three conditions which accordingly to the study's theoretical framework are crucial for the party's future success. In the established parties? reception of SD regarding immigration, SD is, to a large extent, left unchallenged as the established parties rather focus on integration instead of challenge SD in the immigration issue.

Datum: 16/6 2011Författare: Khaldon Hindi & Kristian ÖbergNivå/utbildning: Examensarbete i Företagsekonomi/ CivilekonomprogrammetHandledare: Professor Stefan SundgrenTitel: IAS 17 - Kapitalisering av Operationell Leasing; En kartläggning av förändring av nyckeltal och informationseffektivitet.Abstrakt: Uppsatsen beskriver den påverkan förändringen av redovisningen av leasing(IAS17), förändringen påtvingar företag som innehar operationella leasingavtal att redovisa dessa på Balansräkningen. Detta kommer att innebära en förändring av balans och resultat räkning, detta har kartläggs i denna uppsats. Förändringen som skall kartläggas är hur kapitaliseringen påverkar finansiella nyckeltal och informationseffektiviteten. Den information som Balans och resultaträkningen förmedlar till företagets omvärld.Problem: Kommer de nya leasingreglerna att påverka de svenska företagens nyckeltal? Hur kommer företagens nyckeltal att förändras samt vad kommer att ändras? Är det möjligt att utgöra några branschspecifika trender i nyckeltalens förändring? Ökar en ny leasingstandard informationsinnehållet i de finansiella rapporterna?Syfte: Syftet med denna studie är att undersöka om en ny leasingstandard kommer att påverka de svenska företagens balans- och resultaträkningar och då i sin tur olika nyckeltal.

This thesis concerns an energy audit of a food industry. The company's business consists of boiling and peeling shrimps, and producing mayonnaise-based salads. This type of work involves energy-intensive processes, such as steam generation, compression of air and refrigeration of large spaces. These needs are supplied with electricity. Furthermore, the industry is a major consumer of district heating, particularly for heating the supply air in the ventilation system.

The reindeer planning system (Renbruksplanen, RBP) is a communication and planning tool designed for Sami groups. A key purpose of this is that it will act as a tool in consultation with other market players, including forestry. Sami groups have asked for a model of how this can be used in a flexible manner. With the Swedish Forest Agency as a project manager, a communication model for how to use the RBP has been designed. It consists of a number of points divided into ?before?, ?during? and ?after? the consultation.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

I slutet på andra kvartalet under 2011 planeras införandet av en ny redovisningsstandard för leasing. Syftet med den nya standarden är att skapa mer transparenta finansiella rapporter som bättre ska reflektera den aktivitet som uppstår när företaget ingår i ett leasingavtal. Denna standard innebär att alla leasingavtal ska kapitaliseras, och medför att uppdelningen mellan operationella och finansiella leasingavtal försvinner. I dagsläget är majoriteten av alla leasingavtal operationella, och innebär att tillgången inte redovisas i företagets balansräkning. Detta innebär avsevärda förändringar på företagens finansiella rapporter.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

Publication of science fiction has a tradition in Sweden. Adult-fantasy does not. In recentyears, the 1980's, Swedish publishers have realised how profitable fantasy is. Of the totalpublication of the two genres between 1989 and 1994, 54% was science fiction and 46%was fantasy. The reason for this even balance is that fantasy-books get reprinted more frequentlythan science fiction-books.

A large cost at the construction sites today is the labour cost of the workers. But unfortunately the worker potential is not used to full. It is not unusual to take into a count with a work-­?place-­?additional-­?time of 50% in some cases. By increasing the workers' motivation and responsibility for their tasks may reduce the time considerably, which also increases the potential for greater gains in construction projects.By using the situational leadership may the workers level of maturity develop entirely.

The purpose of this thesis is, through both a quantitative and qualitative study, to map out how the interaction appears between the established parties and the radical right-wing party, the Sweden Democrat?s (SD) and their core issue ? immigration in the Swedish parliament. By applying analytical dimensions on the parliamentary protocols regarding the immigration issue between the years of 2010-2012 this study will get an insight on how the argumentation concerning immigration has developed since their entrance into the Swedish parliament in 2010. The result shows that SD, through the rejection treatment of the established parties, fulfilled the three conditions which accordingly to the study's theoretical framework are crucial for the party's future success. In the established parties? reception of SD regarding immigration, SD is, to a large extent, left unchallenged as the established parties rather focus on integration instead of challenge SD in the immigration issue.

The aim of this thesis is to analyse the most common economic effects of countries pursuing trade facilitation. Trade flows are constrained by non-tariff barriers and through trade facilitation these barriers can be decreased. We will study the effects of trade facilitation from a theoretical perspective and evaluate a number of empirical studies. Several different trade barriers will be identified as well as those regions and countries that will gain the most from trade facilitation. We draw the conclusion thatlarge gains would prevail for all countries and that the consumers, businesses and the state all benefit from trade facilitation.