The aim of this essay is to investigate how patrons, librarians and indexers use subject headings to describe and index fiction literature. We wanted to know if the groups concentrated on different levels in the text from a semiotic viewpoint, where words either can describe the manifest/connotative meaning or the latent/denotative. To investigate this we had four fiction indexers, four librarians working with fiction for adults and eight library users read and index four short stories. After that we did interviews asking them about how they were thinking when describing the texts, how they use subject headings, about their opinions on indexing and, in the interviews with the librarians and indexers, about their usual work assignments. The subject headings they listed were analysed according to the level they described.

This thesis describes how large Swedish companies finance their debt and identifies some factors that affect their decisions. The study is based on 10 well-known companies of which 9 are listed on Nasdaq OMX Nordic. The results show that the companies display several similarities concerning their debt structure and the factors which their choices are based upon. All companies in this study primarily use corporate bonds for their long-term borrowing, commercial papers for the short-term borrowing, and bank-facilities as back-up. There is a tendency that smaller companies in larger extent use bank-loans for long-term borrowing due to larger emissions costs when using market financing.

Open source software has recently been discussed, not least in media as a revolution in IT. A number of advantages have been listed in changing proprietary software into open source software. Examples of such pros are no expenses for license fees and improved efficiency. In spite of this, few users have made this change. One of the reasons is a distrust of the quality in open source software.

The aim of this final thesis is to make it easier for the customer of a new designed house to get a picture of what the house will look like inside before it has been built.A method, which can be applied by any construction company who likes to visualize there buildings, has been designed and tested. One works after a regular design planning which is transformed into a three dimensional model of the house. In a rendering program, materials and surfaces are chosen for the model and then a picture of the finished product is made. The programs used for this work are ADT 2006 and VIZ Render.To evaluate the use of this method I?ve chosen to cooperate with LB-Hus which is a housing company that is specialized in building detached houses.

I design a service building for the climbingcompany Klättertorpet.Klättertorpet is a small company that is situated outside Lysekil.Klättertorpet o!ers courses in climbing and campingsite."e new building will include kitchen, room for socialmeetings,gym, a small shop and safety lockers. "e starting point revolvesaround how to capture the companys values and philosophyin the design. "e purpose was to add value to the companythrough the design and for myself to get more experience ofworking with a client. During the project questions developedin to how to work with the hole lifecycle of the inertial in mindand how to make the place attractive to climbers. I worked withmodels, moodboards and sculptures to explore the form.

Account receivables tie up large amounts of capital in. Various reports show that the actual time for customer to pay their invoices is getting longer. This is a problem both from a society and a business economic perspective. The purpose of the essay is to find out if Swedish companies have longer credit days than normal contractual terms of payment and if so, can the business cycle or the geographical distribution of sales have an impact and does it make a difference if the companies have an active monitoring of the actual customer credit days. To answer this, we studied 12 listed companies in four different sectors between the years 2000-2008. In the analysis, we reason about the results of the study and how the various factors may have influenced the outcome.

The report is a building evaluation of an area south of Karlskoga`s urban area on the west side of the lake Möckeln, known as the western Möckelnstranden. The evaluation is carried out on the behalf of Karlskoga municipality.  The goal of the evaluation that is based on a mission statement is to create a basis for Karlskoga municipality for a detailed plan and exploitation of the area. The inventory contains suggestions on what should and should not be done with the environment and its buildings..

The purpose of this thesis is to examinethe possibilities for adding a floor to anexisting building using the two materialswood and sheet metal profiles as the loadbearing structure. An apartment buildingfrom the 60s has been used as referencehouse. Two different suggestions for thedesign are presented in the rapport. Oneof them has been analyzed with wood andsheet metal as the load bearing structure.Using the old constructional calculationsand blueprints of the existing buildings,the load bearing capacity has beencalculated. In the calculation programFEM-Design the building has been testedwith the loads that an extra floor wouldgive.

This Master thesis was written in collaboration with the Kalmar-based consulting company Sederkvist Kommunikation. The purpose was to explore the market potential for Sederkvist Kommunikations new software Bellman Marketing. Based on these results a launch plan was created and advoice were given to Sederkvist Kommunikation as to how their new administrative tool could be introduced on the market. Data were collected through semi-structured telephone interviews. The population was Swedish so called Gazelle-companies (growth-companies listed yearly by the business newspaper Dagens Industri) and totally 27 units were examined.

Common wisdom dictates that because payment of dividends decreases funds available for investment, a high payout ratio is to be associated with low earnings growth. This notion has been challenged in recent years by empirical research that has found a positive relationship between payout ratio and future earnings growth, both on the aggregated market level and the company level in different countries. This study investigated the aforementioned relationship on the Swedish market by statistically analyzing future earnings growth as a function of payout ratio on a large sample of publicly listed companies over the period 1980 to 2011. The results are in line with those found in previous research and indicate that companies with high dividend payout ratio tend to experience strong future earnings growth. The results are robust to the presence of mean reversion, the use of an alternative accounting measure of earnings, non-symmetrical earnings growth cycles and alternative practices for dealing with outliers..

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

The report comprises two separate parts:part 1:  Temperature needs for district heating in the paint shop for axles in building 210part 2:  Energy and low temperature waste heat solutions in heating and cooling systems for   building 64 with surroundingsThe paint shop for axles in part 1 has air quality requirements in places for coating of axles. Toachieve desired air properties there are different process ventilation systems, which consist ofventilation coils for heating and cooling, plus air humidifier. The ventilations coils for heating usedistrict heating. Today the ventilation coils use water of 100°C to achieve necessary air demands inthe coating boxes. This part of the report investigates whether the existing system would achievethe air requirements with a water temperature of 75°C instead of 100°C in the ventilation coilsduring the coldest parts of the year.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

To be able to plan for the expansion of a town, one needs a vision of the future appear-ance of the town. It is the current issues (social situation, supply and demand, political control etc.) which decide what the ideal for town planning is. This is turn is the steering factor of the physical structure of the town. Therefore, the town's structure is decided by these ideals.In this report, I will present planning ideals that have historically been, and which criticisms that have been directed towards them. With reference to these issues, I will present those guidelines and ideals we have today for planning of our towns.

Since January 1 2005 all companies listed on a regulated stock exchange within the EU are required to present their consolidated accounts in conformity with IFRS. Among many other consequences goodwill will no longer be amortized over its useful life but instead annually tested for impairments in accordance with IFRS 3. The aim of this paper is to scrutinize the impairment test of goodwill as outlined in IAS 36 and analyze its implications. We conclude that the impairment test will probably lead to the recognition of internally generated goodwill in the consolidated accounts. We also conclude that the impairment test on highly aggregated levels will probably hasten the pace of this recognition since internally generated goodwill is used to shield acquired goodwill from impairments.