Background: The last few years a globalization of the capital market has occurred. This have led to that it is more important for the companies that their financial information can be compared with other companies in order to compete on same grounds. In order to fa-cilitate for the companies within EU to compete with other companies and in order to strive for an internal market EU decided that IFRS should be used by all listed companies within the union.Problem: In 2006 the first financial reports according to IFRS will be published, and then it will be interesting to investigate how the companies have chosen to communicate the transition to its stakeholders. According to IFRS some information is compulsive but the companies have chosen to disclose voluntary information to a different degree.Purpose: The purpose of this study is to describe to what extent the Swedish listed com-panies have reported the transition to IFRS in their consolidated financial statements.Method: In this essay a quantitative method have been chosen in order to find general re-lations. The data collection is done with help of an evaluation model that have been devel-oped for this study.

AbstractIn urban societies people spend more and more time indoors, which put great demands on the indoor environment. If the ventilation is to manage the removal of unwanted substances in the indoor air, a good mixing of the air is required. The question arises that, whether the buoyancy forces will counteract a good mixing of the indoor air or not?This report aims to clear up the difficulties whether you need to consider the buoyancy forces or not, when adjusting a ventilation unit. For studying the indoor mixing of the air a two dimensional model is constructed in COMSOL Multiphysics.

This Master?s thesis explores and describes the beliefs, values and norms in a selection of five Swedish municipal cultural policy documents approved 2005-2007. The comprehensive question is: Which ideological traits characterize cultural policy in the chosen municipalities as communicated in their respective cultural policy vision document? The method used is ideology analysis. Ideal types based on a model by Dorte Skot-Hansen are used as a conceptual framework, illustrating three different rationalities in relation to cultural policy: the humanistic, the sociological and the market oriented.

The power system modelled in this thesis work has been developed for simulationwhen e.g. the production in some part of the power system is changed. The powersystem has been modelled according to the swing mass of the system, the frequencydependency of the load and the turbine governor. The model determines the systemfrequency, the period of regulation and the power exchange between the differentsubsystems in the Nordic synchronized system.In this model the system frequency is assumed to be the same in all different parts ofthe power system and the voltage conditions in the power system are neglected. Forthat reason power swings does not occur between different subsystems in the powersystem, which usually occur as a result of the swinging connection between thetransmissions line.

The conflict in Vaxholm was an important event since it influenced the view upon the Swedish labour market. The entire Swedish model was questioned and questions about what the concept of solidarity stands for and for whom it is meant arose.The Swedish union, Byggnads, was harshly criticised for having acted in a discriminating fashion towards den Latvian workers and the Latvian company Laval un Partneri. The debate in the media was intense.My intention with this essay was to scrutinise the arguments in one of the most prestigious newspapers in Sweden, Dagens Nyheter, and to put the argumentation into a perspective of solidarity. I wanted to investigate how the different parties argued about solidarity. One of the conclusions I drew was that Byggnads needs to question their definition of solidarity and how they wish to express that in a new world more influenced by globalisation and immigrated labours..

Purpose: The Swedish correctional service is on the brink of its biggest expansion in history, due to political investments related to battling a rise in gang related criminality. The purpose of this thesis is to exam and understand the strategic competence supply work from an employer perspective and investigate the elements included in the Swedish correctional service competence supply form a regional perspective. The study specifically focus on what strategies the Swedish correctional service employ to attract, recruit, develop and retain workforce. Theory: The theoretical framework of the study includes among others, a model divided into three different phases (within, in and out) within competence supply, the demand-control-support model, push and pull factors, as well as the two-factor theory. Method: This study has a qualitative approach with semi structured interview as its specific method. A total of seven interviews were conducted with personnel within the swedish correctional service. Results: The main challenges are related to recruitment, staff retention, support of managers, and the fact that many correctional officers do not have time to complete their training before leaving. The latter is particularly significant are of concern.

Purpose: The purpose of this thesis is to test for the existence of Capital Structure Arbitrage oppertunities in the equity-credit markets. Methodology: The mispricing of Credit Default Swap contracts are calculated and used as input in an Equity-Credit market trading strategy. The returns are then evaluated with a modified Value-at-Risk simulation. Theoretical perspectives: A Merton-based structural model, CreditGrades, is used for credit pricing and a mispricing-convergence trading-strategy between the credit and equity markets is implemented. Empirical foundation: Daily quotes for the Credit Default Swap spread of 37 European firms were collected for a period of two years, as well as equity-prices for the same period and the previous two years, used for model calibration.

The first browser war took place during the second half the 1990s, and Internet Explorer cameout as the winner over Netscape Navigator. Today a new browser war is being fought withmany competitors and the future is uncertain. The purpose of the thesis is to find out how theweb browser market has developed since the start of the previous conflict, and we ask ourselveshow it will continue to develop in the future. This is accomplished with, among otherthings, interviews, tests and already existing statistics. The thesis' conclusions shows that theweb browser market has developed in a positive way from several perspectives, both for theusers as well as for the web developers.

In today?s consumption society, the image and core values of a company have become more important in order to secure the attention on the market. All entrepreneurs have to distinguish themselves in the extremely tight competition.This thesis examines how product photos can reach out to the consumers successfully. Both students have previous experiences from model shoots ? but now want to study the possibilities to sell a product without a human model.The purpose of the thesis is to examine how to convey core values by commercial product photos - how to best capture the attention of a customer.

AbstractThe aim of this thesis is to investigate an experimental work in the region of Kronoberg and to study, from the actors? point of view, what possibilities there are for cooperation when it comes to hastening the introduction for newly arrived immigrants on the labour market, and also what possibilities the cooperation entails for the newly arrived immigrants to integrate on the labour market. The thesis employs the following research questions to answer the purpose:How do the actors in the project work to fasten the introduction to the Swedish labour market?Which opportunities and obstacles do the actors experience for cooperation in the project?Which consequences do the actors experience that cooperation in the project bring for the newly arrived immigrants? opportunity to integrate on the labour market?In order to answer the questions, ten actors involved in the project have been interviewed. Also written documents have been used.The conclusion of the study is that explicit goal and explicit division of the responsibilities in the project have made the cooperation easier.

The purpose of the thesis is to increase the knowledge of the deregulation of the mobile telecom market in Sweden, with focus on the time after the Electronic Communications Act (EkomL), by: (1) Describing the thought behind the Electronic Communications Act. (2) Assess how the National Post and Telecom Agency (PTS) has acted. (3) Assess how the operators have reacted. (4) Investigate the regulation?s effects upon competition.

A well, situated on Listerlandet in the western part of Blekinge in Sweden, has a very high content of nitrate. Water with a too high content of nitrate is hazardous to human health, in particular to small children. The area surrounding the well is mostly drained agricultural land with some larger farms for chicken and mink. The well takes its water from the bedrock and is deeper than most other wells affected by nitrate. The bedrock in the area is dominated by limestone with a relatively high flow of water.This thesis was performed in order to find the source of the nitrate.

I have with this thesis sought to understand how chick lit could be useful in the classroom in the teaching of Swedish B-course in high school. Based on the model of critical literacy I am arguing that this genre would help to meet the objectives of the policy documents which, among other things, are to critically examine and analyze various types of texts.I have found that some of these texts could be used for analyzing and critically examine the ideological dimensions of texts and cultural heritage by the model of critical literacy, and also as a counterweight to the more traditional teaching of the canonical literature as a literary historical stuff that students should learn. I have also wanted to create a basis for discussions about literature in the classroom based on the chick lit genre. To do this I have, based on three themes and questions from the model of critical literacy, tried to focus on issues that might emerge from the ideological analysis and critical review. The model aims to deconstruct norms of society, and in the work of chick lit, I wanted to show how you could deconstruct norms around gender..

According to several studies immigrants today in general face more difficulties to enter the labor market than before. This also applies to educated immigrants who are the main focus of this thesis.Studies have shown that educated migrants have more difficulties of obtaining an adequate job than ethnic Swedes. Thousands of educated immigrants are forced to work in low skilled occupations to cope with their everyday lives. The reasons behind their lack of success on the Swedish labor market have been blamed on different kinds of obstacles.     This study wants to examine at least some of the obstacles that educated immigrants face on the labor market through some informants own personal reflections and experiences. The study is based on an inside perspective in which the different personal experiences and reflections of the various informants is of great importance.  The study is focused on how five educated immigrants describe their situation on the Swedish labor market. The aim is to investigate the informants 'understanding of the difficulties they have to get a job that matches their skills. It also aims to discuss the structural barriers that respondents relate to when they describe their situation.    The results of the interviews with the informants have been analyzed with the help of central concepts gained from the two sociologists, Erving Goffman and Pierre Bourdieu.

The aim of this thesis is to develop a new business model for district heating and cooling firms which can contribute to a stabilization of the Swedish national energy system. The business model is developed for a district heating and cooling firm and is exemplified with Fortum Heat. The theoretical investigation around the topic creates a rigid base for following qualitative empirical studies. Osterwalder?s canvas for business model generation is used together with a Casual Loop Diagram to identify a number of business opportunities which stabilizes the national energy system.