Much attention has been directed to Charity Foundations and how they use the donations given to them. Donators and external organisations put pressure on and evaluate the performance of Charity Foundations. The purpose of this thesis is to increase the understanding of how Charity Foundations handle the pressure from external parties through a qualitative case study of one Swedish Charity Foundation. The most important external factors have been identified and the accountability relationships between each party and the Charity Foundation have been examined. The empirical material was collected through semi-structured interviews and from written sources.

Ofta fokuseras det på större företag i undervisningen, men verkligheten är den att de flesta företag i Sverige är små eller medelstora. Det finns olika definitioner av vad ett småföretag är, men ingen är mer rätt än någon annan och i denna uppsats kommer EU:s definition att användas. Alla företag, stora som små, har någon/några som vill ta del av företagets ekonomiska information. De små företagen har oftast inte lika många intressenter som de stora företagen, och därför är det sannolikt att de inte behöver en lika komplicerad och detaljerad redovisning. Dessa mindre företag har under en längre tid haft samma regelverk som de större, men BFN, IASB och lagstiftare har påbörjat ett förenklingsarbete av redovisningsreglerna.För att kunna vara säker på att de nya reglerna verkligen fyller sitt syfte är det viktigt att de uppfyller de krav som företagen och användarna av redovisningsinformationen har.

Ofta fokuseras det på större företag i undervisningen, men verkligheten är den att de flesta företag i Sverige är små eller medelstora. Det finns olika definitioner av vad ett småföretag är, men ingen är mer rätt än någon annan och i denna uppsats kommer EU:s definition att användas. Alla företag, stora som små, har någon/några som vill ta del av företagets ekonomiska information. De små företagen har oftast inte lika många intressenter som de stora företagen, och därför är det sannolikt att de inte behöver en lika komplicerad och detaljerad redovisning. Dessa mindre företag har under en längre tid haft samma regelverk som de större, men BFN, IASB och lagstiftare har påbörjat ett förenklingsarbete av redovisningsreglerna.För att kunna vara säker på att de nya reglerna verkligen fyller sitt syfte är det viktigt att de uppfyller de krav som företagen och användarna av redovisningsinformationen har.

Avsikten med denna studie är att undersöka om det finns någon premie för miljö- och etiksatsande företag i förhållande till företag som inte gör någon liknande satsning. För att kunna göra en jämförelse och för att särskilja effekterna av just miljö- och etiksatsningar har en metod valts där företag matchats utifrån variabler som bransch, storlek samt book to market värde. Utifrån dessa matchningar har portföljer skapats där sedan avkastningen i termer av prisförändringar har jämförts. Slutsatserna av jämförelsen var att en viss skillnad mellan avkastningen på portföljerna kunde noteras med fördel för den icke miljölistade portföljen men denna skillnad var för liten för att med statistisk signifikans kunna bestämmas. Detta betyder att någon premie för eko effektivitet inte kan bestämmas för den svenska aktiemarknaden..

The objective of this thesis is to examine the capital structure of Swedish small and medium sized enterprises (SMEs). Accounting data from Swedish game developers, combined with the result from a survey, is used to examine their financial conditions and capital structure decisions. We find that non-debt tax shield, firm size, growth opportunities and age are, to various extents, the determinants of capital structure in the game industry, while effective tax rate and asset structure have marginal effects. Our study also implicates that most of the existing capital structure theories can explain SMEs leverage decisions to some extent; however, some adaptation is needed to fit these theories into the SME context. Additionally, we find the existence of a financial gap in the game industry which might need efforts from both demand side and supply side to eliminate..

Historically transformers with system earth equipment have been modeled as open circuits in zero sequence. This approximation has been satisfying, but lately it has been discovered that equipment on one side of the transformer have responded to faults that occurred at the other side. Most of these problems took place when the majority of the system on the secondary side of the transformer contained cables. These findings have led to questioning whether or not the former model of the transformer in zero sequence is correct. This report investigates if it is necessary to represent the transformer in zero sequence in another way than it is usually done today.

The aim of this study is to analyse how children?s literature for ages 6 ? 8 is adapted to pupils with reading difficulties. The material used for analysis in this study is six children?s books, examining some of the criteria by which a text is classified as easy-to-read. The result of the analysis shows that there is a possibility for pupils with reading difficulties to read something other than easy-to-read literature if it is carefully selected.

It is not about the perfect tune or pretty picture.It is always, always about the story. (Is or ought to be)When we release a new album, publish a book or show a brand newcollection of clothes or furniture etc. it is (or ought to be) because we havesomething to say (tell/share). The choice of language, in which we tell our stories,is vital for how they will be perceived.This is where illustration comes in. Illustration is a tool for storytelling, for contributingto the world in the most legible way.Illustration is legibility, it is the italic, the underline, the ?quotation mark?, the exclamation mark!It is not about the pretty picture.I want to talk about this.

"Landscapes for Spontaneous Sport" The main aim with this degree thesis is to show how planning and design of urban space can promote spontaneous sport. Public health and urban life would benefit from re-introducing the sport and physical activity in the townscape. The study can be seen as an "inspiration book" that focuses on the connection between sports and landscape architecture. The starting-point for the discussion is the fact that the spontaneous sport is on the decline and the main general question is how this negative trend could be broken. In particular the study asks how landscape architecture could promote and increase spontaneous sport. Good examples of places for spontaneous sports of different kinds are given, both from Sweden and from other countries, which have inspired a case study where I propose a redesign of a centrally located, but hardly used park in Skäggetorp, a suburb of the town of Linköping. .

We are surrounded by sounds. There is always something that makes a sound: a breeze through the leaves, traffic on a distance or your own blood rushing through your veins. Human will always be surrounded by sounds which makes it an important part of our lives. Therefore the sound should have a big influence on how we perceive our surroundings and interpret our world. This essay inquires into what sounds can mean to an open space and urban spaces.

This essay studied how six girls experienced their reading development during their college education in male-dominated profession programs. The issues assumed were how they experience their literature reading and literature education and what happened with their interest in reading. The theoretical frame included researchers Säljö, Rosenblatt, Gun Malmgren, Olin-Scheller, Ulfgaard and Molloy.The study showed that most of the girls felt their reading had worsened but not because of their male classmates but because of school. They had a lot of homework and participated in so many different school projects which would be completed that there was no time to reading for pleasure. The girls did not like the teachers? literate sample and did not like the methods used in learning literature.

This essay studied how six girls experienced their reading development during their college education in male-dominated profession programs. The issues assumed were how they experience their literature reading and literature education and what happened with their interest in reading. The theoretical frame included researchers Säljö, Rosenblatt, Gun Malmgren, Olin-Scheller, Ulfgaard and Molloy.The study showed that most of the girls felt their reading had worsened but not because of their male classmates but because of school. They had a lot of homework and participated in so many different school projects which would be completed that there was no time to reading for pleasure. The girls did not like the teachers? literate sample and did not like the methods used in learning literature.

There is consensus in research, policy, business and many other areas around the benefits of creativity. Previous research shows that creativity is only spurred under certain conditions. Usually creativity is not associated with concepts such as control, deadline or cost effectiveness. Companies, by contrast, have the need for control and management of their operations, which implies that the two processes can be difficult to reconcile. A company that wants a high creativity while maintaining control and management is forced into a series of organizational compromises.

Sedan år 2005 har det varit obligatoriskt för börsnoterade företag i EU att följa den internationella redovisningsstandarden IFRS 3 vid företagsförvärv. Vid ett företagsförvärv ska förvärvaren allokera kostnaden för förvärvet genom att först värdera de materiella tillgångarna till verkligt värde, sedan de immateriella tillgångarna och till sist allokera det som eventuellt blir över till goodwill. Att identifiera immateriella tillgångar och därmed skilja dem från goodwill anses vara en svår och komplex uppgift. Företagen har kritiserats för att generellt undervärdera immateriella tillgångar och övervärdera goodwill vid företagsförvärv, för att inte lämna tillräcklig information om hur de kommit fram till goodwillbeloppet och för att inte ta uppgiften att identifiera immateriella tillgångar på allvar.Om denna kritik är riktig, vilket mycket talar för, innebär det rimligen att företagsledningarna har ett intresse av att övervärdera goodwill. Detta intresse kan vara helt oegennyttigt, och enbart för företagets bästa, men det kan också vara egennyttigt.

This report is about Adobe Acrobat 3D and their new PDF format witch can contain 3 dimensional models that are interactive. The purpose is to find out if the program and the format work in a level that is suitable for the market. To create this PDF you need Acrobat 3D installed on your computer but it only needs Acrobat Reader 7 or 8 to open it, and the Reader is free to download on the internet.The examination is focusing on four formats: U3D, 3DS, DWG and DXF because they are the most common in the building industry seen from the architects? way. From a 3D model exported to these four formats they where converted to PDF in different settings to be compared in different points as information and size of the files.