The general consensus is that the gap between the Swedish variable mortgage rate and the repo rate has increased over the last years. Although the Riksbank in recent times has cut its base rate, many banks have chosen either to leave the interest rate on variable mortgages unchanged, or they did reduce it but by less points than the reduction in the repo rate. The linear relationship between the repo rate and the variable mortgage rate has changed over the last decade and the mortgage margins these days are relatively high. This can somewhat be explained by the new rules introduced in the bank sector requiring banks to increase liquidity and equity. Since mortgage loans play an important role in banks? lending business it is of interest to gain knowledge in whether a repo rate reduction latterly has generated a limited affect on the banks lending rates..

During the past twenty years, the Swedish school systems have slowly changed to becomemore and more performance-driven. Private schools have been growing in general and, likeindependent schools and schools managed by municipalities, they profile themselves. Schoolsare becoming more performance and result-oriented, which has changed the roles of teachersin a dramatic way and is in general, still changing.By profiling students based on theirindividual performance, schools are able to help students identify themselves and their owngoals. The process of profiling is a slow one in which some teachers adapt more quickly thanothers, and one that is critical for other teachers to learn in order to keep up with the demandsof society.Schools, like ordinary businesses, are in constant competition with each other to keep up withthe newest and greatest models of teaching and to rank among the best in high achievements.Perhaps the downside of this modern school structure is that it is often difficult to have aschool where both school management and teachers see eye to eye. School management must heavily focus on the school?s results as a whole.

The study aims to investigate Swedish fitness companies positioning and strategic choices when internationalising in the Scandinavian countries and what has influenced this choice. Furthermore, the corporate risk and what obstacles they encountered will be examined.The study was conducted as a qualitative study with a deductive approach. The results are based mainly on primary data from interviews, as well as secondary data.The fitness companies? choice of strategy in internationalisation depends largely on its concept and positioning. The main obstacles in the internationalisation process are lack of communication, language difficulties and regulations.

Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests.

We have performed a study much similar to Ritter?s (1991) about long-term aftermarket performance of IPOs on the Swedish market during the years 1990 to 2002. The study resulted in evidence for that Swedish IPO do underperforms their benchmark-portfolios during a 36-months period. Though, the grade of underperformance depends of the chosen benchmark. The study is mainly focused on a particular benchmark, a portfolio of non-issuing firms matched by size and sector.

The aim of this thesis is to examine the debate in Swedish library press concerning privatization of public libraries. The aim of the thesis stems from a desire to know whether Swedish librarians, as has been alleged in contemporary right wing debate, are politically biased and adherents of socialism. The debate is analysed using the method of idea and ideology analysis, using the tool of ideal types of the ideologies socialism and neo- liberalism. As material I have chosen articles from the magazines Biblioteksbladet and DIK Forum, from the years 1989 to 2010. The reason for choosing the topic of privatization is that it is a controversial question and a topic one could expect to generate a heated debate.Four positions can be discerned in the debate.

Olika teorier kring varumärkeshantering och varumärkesbyggande ställs mot empiri och sekundärdata från tre fallföretag som bytt eller ska byta namn. Empirin är insamlad via kvalitativa intervjuer under våren 2006. Fokus ligger på huvudfallet, E.ON, och hur deras namnbyte gått till och vad det fått för konsekvenser på företagets varumärkeshantering. Resultatet diskuteras utifrån överförbarhet och förslag till fortsatt forskning. Det innebär i korthet att ett namnbyte påverkar flera aspekter av ett företags varumärkeshantering bl a såtillvida att arbetet med att skapa varumärkeskännedom initialt intensifieras.

The freedom of establishment is a fundamental right on the internal market which enables companies to take up and pursue activity in other member states, ?host states?, in a non discriminatory way. In situations where a company wishes to use the right to establish in a host state, complications will be discovered since the member states are applying different principles for deciding the nationality of a company. Since the Treaty of the Function of the European Union recognize both principles, and both of the legal areas company law and European international private law lack harmonization regarding companies wishing to perform such a transaction, the situation today brings the possibility that such a company could be covered by the legal system of several member states, or maybe no legal system at all.The Court of Justice of the European Union has through case law contributed to make the scope of the freedom of establishment a little bit clearer but there are still difficulties regarding situations when a company wishes to transfer its seat to another member state with a change of nationality. Today?s measures, for example the SE-company, is not enough to satisfy the companies wishing to transfer their seat to another member state.

The private sewage systems in Sweden releases around 600 tons of phosphorus per year, compared to about 350 tons from municipal sewage treatment plants, and they account for approximately 21% of the total anthropogenic discharge of phosphorus into Swedish waters. About 40% of Sweden's nearly 1 million private sewage systems are inferior with respect to emissions to surface and groundwater. The technology of small sewage plants is under development and knowledge of treatment effects for different solutions is poorly consolidated. Municipal authorities lack resources to keep up with the technologic development and assess the reliability of the treatment performances that suppliers report for their products. The thesis aims to conduct a market review and evaluation of wholly or partially prefabricated small sewage plants, to make it easier for municipalities and property owners to assess different technical solutions. The goal is a compilation of the products on the market, evaluated on the basis of the reliability of specified degrees of reduction.Information on sampling procedures and test results were collected through a questionnaire to all active suppliers and the responses were then used to classify the products.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

This study has been conducted on behalf of Vectura Consulting AB with the purpose to examine how different actors perceive the dimensions of sustainability and sustainable construction. The purpose is also to provide an understanding of existing barriers and opportunities for sustainable construction within the industry and exemplify with different directions for the actors in order to develop sustainability. The study has approach the research problem by using systems theory, developed by Checkland, to identify the relevant system. Other systems theories has been used as an theoretical framework in order to identify barriers and opportunities, which in this study are based on Hughes?s theory about reverse salients and salients.

Eutrophication of the Baltic Sea and Swedish lakes remains a major problem despite many years of effort to reduce the emissions of nutrients. One major source is waste water systems, especially private sewage systems. These sewages accounts for a very large share of nutrients per capita in comparison with citizens connected to larger sewage treatment plants. Norrtälje community has the greatest number of private sewage systems in Sweden. Discharges of nutrients, especially phosphorus, to the Baltic Sea from these sewage systems are significant.

Denna uppsats behandlar varumärkesassociationer samt dess påverkan på varumärkeskapital. Uppsatsen är genomförd som en fallstudie och undersöker hur det svenska telekommunikationsföretaget Tre tolkar konsumenters associationer till varumärket Tre. Detta jämförs sedan med de varumärkesassociationer som föreligger kring Tres varumärke på marknaden.Varumärkesassociationer formas primärt hos konsumenter och är således inte enbart en process som företag styr. Detta innebär dock inte att associationerna är opåverkbara från företagets sida. En central faktor som påverkar skapandet av varumärkesassociationer har i denna uppsats påvisats vara konsumenters kontakt med företaget, där framförallt den första kontakten tenderar att forma associationerna.

The Profession of Real Estate Agents has by tradition been a male profession. However during later years the profession has changed. It is now many young women that are pursuing a career as a Real Estate Agent.In the light of this background we have researched how Real Estate Agents employed by Fastighetsbyrån and Svensk Fastighetsförmedling perceive their profession from an equality perspective.The investigation has been limited to include the counties of Värmland and Närke and have been conducted by interviewing Real Estate Agents of different age and sex and the managers of the firms.The study show that the Real Estate Agents perceive their profession in a positive way and that the work is divided equal. However it emerged that there were a division regarding different real estate types in certain agencies. The Real Estate Agents believe that the gender of the manager is of no importance.

Despite the fact that women become more and more present in the private sector they still are heavily underrepresented in top positions. The cause has been debated and several explanations have been discussed. Although, many women have succeeded to reach top positions by making some more or less deliberate decisions that might have been decisive for their careers.The main purpose of this study is to analyse what women who aim for a successful career should be aware of regarding their choices of education and profession. Moreover, the importance of different circumstances for the development of women?s career opportunities has been inquired into.