Background: In 1999 the Swedish pension system was reformed with an aim to create a stable and high return on pension assets. First, Second, Third and Fourth general pension funds, hereby referred to as AP1-AP4, had an important part in the reform. AP1-AP4, also called the buffer funds, was assigned to secure long-term, big parts of the pension capital. The funds objective is by law, to manage the fund's assets in a manner that provides maximum benefit for the state pension. The funds will also invest pension assets with an overall low level of risk while achieving a sustainable high return.Aim: The purpose of this study is to investigate whether the First-Fourth AP-Funds is meeting its objectives regarding risk and return according to Swedish law.

The purpose of this thesis is to examine how the Management Control System is affected by a change in the owner structure from family owned to not-family owned. The study also tries to identify explaining factors behind the possible effects to the Management Control System. The study is based on a comprehensive case study on the company Alcro-Beckers which, in year 2001, was acquired from the owner Lindéngruppen fully owned by Ulf G Lindén. The acquirer was the non-family owned company Kemira OY, a Finnish stock listed group. The empirical foundation mainly comes from interviews conducted with people who were/are directly connected to the company, either as employees or as representatives for the owner.

Sweden has had statutory audit, which also includes a management audit, for all companies since 1988. A legislative proposal now suggests that the statutory audit shall be abolished for all small and medium sized companies starting on July 1, 2010. The aim for this master?s thesis is therefore to study how the service of auditing will be affected by the legislative proposal. To answer the research question the authors have taken on a qualitative approach and fifteen interviews with representatives for different Swedish auditing firms have been completed.

This Master?s thesis is one of two parts of a combined project called Sustainable development around the Lake Victoria, the purpose of which is to investigate the importance of local anchoring and active participation in the work towards sustainable development. The present study aims to investigate whether men and women are empowered by the participatory rural appraisal (PRA) process promoted in their villages by the VI Agroforestry Project Masaka/Rakai. The study is primarily based on interviews with farmers within the project area and brings up a local perspective on the concepts sustainable development, active participation and empowerment. The study shows that to improve the farmers? livelihood and to create a sustainable development in the community, the farmers have to be actively involved in, and in control of, the process.

Title: To make a living by library music; Opportunities and prerequisites. The purpose of this essay is to investigate how a music producer or composer can achieve placement of his or her music in commercials, TV-shows, computer games, and other media. What is required to make a living by composing and producing music today? This is a qualitative study made by interviewing six persons, who all in some way work with this kind of music. The result shows that in order to reach out and place the music, an active net working, a deep knowledge in music production, in a wide range of music genres, is crucial.

Clearcutting systems have been the dominating silvicultural approach during the last decades in the Nordic countries. While economically rational, it is also leading to a trivialisation of the flora and fauna, and may result in negative reactions of people in urban settings. As a consequence of this, and a more diversified view on which goods and services forests should deliver, there is an increasing interest in broadening the range of silvicultural methods that are used. The term continuous cover forestry (CCF) represents a suite of methods that have gained increasing interest in the Nordic countries. In CCF a considerable amount of the trees are left after harvest to favour values that require a continuity of tree-covered areas. There are thus hopes that this method will meet the needs for maintaining biodiversity and satisfy social and cultural values.

This essay concerns the fantastic and its position in narration. The fantastic's defintion is based on Martin Horstkotte's defintion in The Postmodern Fantastic and the essay focuses on the noncontextual aspects such as the clash between two incompatible fictional worlds and the absence created. Instead of the ordinary identification of the established fictional world with realism and our reality it is suggested that both of the colliding fictional worlds are fictive and that the established one not necessarily need to be realistic. Exampels on how the fantastic takes place on the syntagmatic level in a narration is drawn from the short story ?Samvetets fantasi? by Clas Livijn when analysed with Peter Brooks' closurebased narratology theory in Reading for the Plot.

?Liberal Democracy? is a common term in political theory, and it is used as if it had a commonly accepted referent, with both normative and descriptive content. This is certainly the case in democratic theory, where it on the one hand seems to refer to a normative democratic model; on the other hand it is used descriptively, to refer to real-life democracies. The deliberative democratic sub-field is not an exception; on the contrary, the term is frequently used albeit rarely defined; yet the concept it refers to is supposedly developed enough to allow detailed propositions about its citizens?s political behaviour.This essay is an attempt to analyze how Liberal Democracy is used by three deliberative democrats (Jürgen Habermas, John Dryzek and Stephen Elstub), in order to understand the democratic model (or models), whether normative or descriptive, they refer to.

Background: The real estate market has previously been subsidized by the government. The construction has been characterized by standardization and large scale complex. In the current situation there are other conditions on the real estate market, subsidies do not occur at the same degree and the market is more competitive. Customer influence has also changed. Today the customers want to customize their apartment by personal needs and lifestyle.

The purpose of this Master thesis is to examine whether the term elasticity is relevant and functional to apply to public library organisations. Another aim of the thesis is to relate the term elasticity to public library organisations in a network society. Sociologist Manuel Castells provide the theoretical framework on the network society. Three investigations (meant to complement each other) in two Swedish public libraries seek to give answers to these questions.To be able to examine which areas of public library activity are elastic, I make a rough definition of what public library organisations consist of ? nine activity fields are identified using IFLA?s guidelines in combination with Swedish law of public libraries.

The market for security is one filled with great opportunities. The security services companies are numerous and diverse, the Swedish market is dominated by two large companies: Securitas Bevakning AB and Falck Security AB. In this study we have focused on the bigger of the two, Securitas. This report describes and analysis the security service branch and its surroundings in an involved manner. The target group of the result is mainly people within the security branch.

EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions..

As competing organizations struggle to become more effective, one field stands out as one of the vital keys to success; internal communication. Even small errors in information handling can end up into obstacles that seem impossible to overcome. Managers constantly need to adjust the internal communication to fit variables that mirror the structure of the organization. This thesis is a study about how and in what magnitude structure affects organization?s internal communication.We have done qualitative interviews with McDonald?s and Diesel, two different global organizations within the branch of service business.

Background: The real estate market has previously been subsidized by the government. The construction has been characterized by standardization and large scale complex. In the current situation there are other conditions on the real estate market, subsidies do not occur at the same degree and the market is more competitive. Customer influence has also changed. Today the customers want to customize their apartment by personal needs and lifestyle.

The purpose of this report is to examine what will happen with the financial control of a company if changes from a family owned company to a public company listed on a stock market. The expectations were that the control would have a more short-term focus with more financial measures. The result shows that the changes were experienced as minor. The rate and the work in the finance department showed to be the major changes due to the change of owners..