The recent turbulence in the financial markets has contributed to the banks becoming more restrictive to lend to real estate financing. Deleveraging in Europe's banking sector has also contributed to banks reducing their leverage and increasing capital adequacy to meet the new requirements. Loan-to-value ratios in real estate loans have fallen while banks' interest margins have increased, which has made property investors to look for alternative sources of funding in the capital markets. The two most interesting forms of financing for real estate right now is bonds and preferred shares as they fit property companies that generate stable and predictable cash flows. A bond is an interest-bearing debenture certifying that the purchaser has lent money to the company that issued the bond.

To be able to secure a safe and reliable power supply is becoming increasingly important since society depends on services and functions that need continuous power supply. The delivery rate in Swedish power supply is 99.98 % which insists on a high availability. During the past decade several storms has passed Sweden which resulted in large amount of tree felling leading to extended power outages. During these storms many socially critical activities, such as electric utility company Fortum, experienced disruption in mobile communication which affected the crisis management. This paper has investigated Swedish mobile operators? crisis management at Hi3G, Tele2 and TeliaSonera with a case study of the storm Dagmar that hit Sweden during December in 2011.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

An increasing amount of companies and organizations are starting to implement the use of cloud computing in their business. This trend results in that software, which was previously sold and distributed to the customers whom then had to install the software on their own computers, now is being replaced with Software as a Service (SaaS). SaaS makes software available through the customers? browsers, which results in that the service providers only have to administer a single application. The process to migrate a distributed application to a service delivered as a SaaS lacks sufficient investigation; this paper will provide some guidelines for conducting such a pro- cess.

In January 2005 the emission allowance system was introduced within the European Union and the first period ends at the end of 2007. The system was introduced in order to decrease the wastes of carbon dioxide and the system is a part of ratifying the Kyoto ?protocol which first period runs between 2008-2012.The idea of the system is to reduce the wastes of carbon dioxide where it costs less to do so and the expenses for the society therefore are as diminutive as possible. Different theories explain that companies can benefit from environment legislation and can depending on the company?s attitude gain competitive advantages improve its productivity and thereby increase its profitability.With this in mind, the study aims at examining how the introduction of the emission trade system has influenced Swedish smaller companies in the distant heating industry, with focus on the factors attitude, innovation, competition and profitability.

Work is an important part of the lives of humans, fulfilling several functions; it establishes possibilities to interaction and to feeling as belonging to a context, it gives structure to time and space, creates common goals and it leads to a general well-being in individuals. For the well-being of employees it is essential with recuperation in a pleasant environment where you under relaxing and informal forms have a chance to interact with colleagues. The aim of this study was to investigate to which extent the employees of Tetra Pak Packaging Material AB at Tetra Pak in Lund experience that the informal communication during the coffee-break contributes to their well-being. The aim was also to distinguish if this potential well-being effects how the employees experience how work in general makes them feel. The hypothesis of the study is that the coffee-break effects the well-being in a positive way, and that it has a positive effect on how work in general makes the employees feel.

This paper deals whit the problems concerning social organisation in the county of Dalarna in middle Sweden during the Middle Ages 1050- 1528. This paper also deals whit the every day ife in Dalarna during the same period. In the paper archaeology, ethnology, history and osteology is used in order to create a so accurate as possibly picture of every day life at the farm, the villa and the keep. Each environment is compared to each other in order to try to see the social structure of the county. The geographic frame for the paper is the part of Sweden above the border zone of Limes Norrlandicus, or lower Norrland.The results presented in the paper shows that Dalarna most probably had a flat social organisation in the meaning that the every day life and its artefacts was much the same in all the environments.

Problem: Companies are becoming more active in social media. They usechannels such as Facebook, to communicate and interact with theirenvironment. In connection with this, companies must also be prepared todeal with crises in social media. Previous research shows no clear guidelineson how companies can work in social media to prevent crises.Purpose: The purpose of this qualitative study is to examine how companiesin the communications industry can work with Facebook to prevent crises.We hope that our study can provide new perspectives and guidance on howcompanies can work with emergency communication for prevention.Methodology: We used a qualitative research to arrive at our results. Thismeant we got an insight into the complex world that companies are workingin.

Bankruptcy is a problem for the society in form of high costs for including suppliers, customers, employees, investors, banks, insurance companies etc. The purpose of this study is to confirm or dismiss a bankruptcy prediction model that has been developed in a previous Swedish study, in order to predict bankruptcy with help of specific key figures. The model has only been tested in a larger perspective where the population consisted of all small firms in Sweden, in this study the model´s reliability is tested by that it instead been applied to a minor perspective, where the population only includes Stockholm. With a quantitative approach of 12 different key figures from a total of 60 Swedish smaller registered companies in Stockholm between the years 2005-2007, has been studied. The companies are divided into two groups, companies with good financial health and companies that have ended up in bankruptcy.The results shows that the model is applicable in a smaller population, but some of the key figures do not generate essential or any type of information about bankruptcy, but the majority of the key figures in the model did.

Due to the globalization and constant changes in society, competition has become a big factor in profit-driven companies and organizations. Innovation has become an effective way for the companies to increase their competitiveness. By adapting to the constant changes in society e.g. the technological advances, companies can retain their competitiveness on the market.The purposeof this study is to exemplify and describe how a profit-driven company managesinnovationbyinterviewing four office managers in different work units in the same company.The resultsshows, among other things,that interactive learning can bean initiation to innovation processes and that the participating company in this study workshard to promote innovation in work units..

Amongst the published literature researching wet cleaning of paper there is a limited amount of studies conducted researching the method simmering water treatment. There are even less studies conducted on how simmering water affects the paper being treated when used as a cleaning method. Despite the limited research, there are literary reviews describing the method and suggesting it as an alternative for conservation of paper with iron-gall ink. The following study will therefore be examining, the somewhat unusual method, simmering water treatment, and comparing it to one of the more common wet cleaning methods: immersion washing. This is done to compare how the different temperatures of the water affect the paper. The types of paper used in this study consists of three dyed and four undyed papers. All of the papers are new, apart from one sample originating from 1847.

The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

This study analyses how different companies offer customer support through social media andthe customer experience of it.Facebook emerged in Sweden during 2008 and today it has more than 800 million user acrossthe globe. Initially Facebook was created for individuals. However, over time, Facebook hasincreased its functionality to support the presence of companies as well. Today most companieshas got a Facebook page and through it, they can easily communicate with their customers.Customer support is one of the communication forms that Facebook is used for.1A questionnaire that received a hundred responses together with a survey of the differentFacebook pages was done in order to determine how the companies work through socialmedia. The results from the questionnaire and the survey was analyzed with different theoriesregarding corporate presence on social media and Facebook.The results shows that only a few people actually used Facebook for customer support butamongst the ones who did the majority thought it worked well.

The goal of this paper is to find out how solar cells can improve energy efficiency on-board M/S Sydfart. The paper is based on a number of energy measurements on board the M/S Sydfart. The solar surface is calculated by measuring the available space for installing solar panels. Global radiation data is taken from STRÅNG's database, the data is then used to calculate the theoretical power produced by the solar cells. Energy efficiency is analysed in two ways.

The technological progress of the world has had a massive effect on how we communicate with one and other, it also has had an big impact on how companies communicate with their customers and consumers. Today you cannot only communicate a ?promise to your costumers and consumers you also have to ?deliver? what it is you promise. Strategic communication is today not only to market your product but to ensure that your strategic communication is shown even in you innovation, design and product development.  This thesis is conducted in collaboration with No Picnic AB.The purpose of this study was to get an insight in how Swedish companies use their strategic communication. We aim on bringing a new point of view of strategic communication with innovation, design and product development also as a communication channel.