The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

When a country faces a decline in business activity, companies have to struggle to gain external capital. It is even more important for small enterprises to get capital, as they normally do not have enough collateral to receive traditional bank loans. In Bangladesh, Grameen Bank started with micro credit programs in the early 90?s, that included small capital loans and leasing of machines. Nowadays these micro credit programs have developed to function even in industrialized countries.

Today, there is no uniform definition of what an ethical fund is. Fund management companies choose themselves what they believe is ethical and not. The lack of the definition makes it difficult for consumers to understand why these funds are special compared to other funds. The purpose of this study is to examine three Swedish companies; KPA Pension, Swedbank Robur and Folksam, to obtain a clearer picture of the concept ethical funds and its definition. The study describes each company's view of Ethics and how they may affect other companies to work for a more sustainable world.

The Swedish Public Relation industry has gone through a rapid growth in the recent decade. A peculiar, although perhaps not unexpected, development is that former politicians and politically employed individuals to a larger extent have been the subject of recruitment effort from the industry. Simultaneously there has been a public debate concerning the influence on Public Relations and Lobbying over the political agenda. The purpose of this thesis is to widen and deepen the discussion concerning Public Relations consultants. It centers on the individual consultants and takes their competence as the point of departure.

The aim of this study was to examine and describe the reasons why companies choose to conduct a sustainability report and what is required to compile it. Moreover, we wanted to examine why companies choose not to revise their sustainability report while others do..

Today, there are few industries left in our cities. Industrial areas thatare located in urban settings close to water or city centers are oftenreplaced by housing. In my thesis I want to explore how such industrialsite located in an urban setting can be transformed into anindustrial park where the industrial structures are saved. By approachingthis type of environment in a positive manner, I wish tohighlight the potential aesthetic and functional value in the existingindustrial structure. Through the transformation and design of anexisting industrial site I will convey the previous use and history ofthe place.The wastewater treatment plant, Kungsängsverket, is located in thedistrict of Kungsängen in the southern part of Uppsala.

Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

This essay explores how artwork in the public space can be analysed, conceptualized and described by bringing attention to site. Through an analysis of artworks in the yearly art exhibition of Fittja Open 2011, the essay draws attention to site-specific art and structures of power. The principal aim is to present not only the exhibition of Fittja Open 2011 but also other artwork in the public sphere in Fittja, a suburb to Stockholm. From this point of departure other interests evolve that concerns the "image" of Fittja. The analysis, based on research in art history, architecture, ethnology and philosophy as well as qualitative interviews, also focuses on understanding the role of site and the relations between art practice, institutions and site.The result shows that there are problems with a ruptured interface between the artwork and site.

My purpose with the study is to investigate if it is possible to argue in favor of organizing public libraries according to the client based theory. To create a base to argue from I have studied UFO, a department focused on young adults at the age between 15 and 25 at the public library of Malmö. This case study, performed by investigating the documentation of UFO as well as conducting an interview with the project leader, is the base from which I then can argue for or against the idea of organizing public libraries according to the client based theory. Public libraries should always reflect the communities they serve. This challenges the staff of different libraries in different regions to arrange their organizations accordingly to their local population and to be flexible enough to follow the changes of this population.

The aim of this master thesis is to investigate the development on the Swedish book market for the beginning of the 21st century. During the 21st century a lot of things have happened on the Swedish market for library books. Twenty years ago in reality only one company existed that could deliver books with the demanded equipment to the libraries, but in year 2010 there are four companies offering the same service. Other news during this time is bookshops on internet. We found this development interesting and therefore decided to contact the four companies as well as six libraries to find out what they thought of the new situation.

Internet access has been a part of the range in public libraries for approximately a decade. The Swedish municipals, in charge of the public libraries, and the libraries themselves, have a great deal of saying in how they should be run, what to offer the public, how many hours they have to stay open etcetera. The Library law is very vague on many things, including public Internet access. Even though Sweden is ranked as first runner up worldwide when it comes to Internet penetration among the population (Internet World Stats 2007), approximately twenty percent in the 16-74 age group does not have Internet access at home, at work or at school (SCB 2006a). In this master thesis we try to determine, through personal interviews, how six of those in charge feel about Internet at their libraries, all located in medium-sized municipals (20 000 ? 40 000 inhabitants), why they have chosen the rules and regulations they have and their thoughts about what they consider to be the most important assignment of public libraries.

The aim of this Master thesis is to delineate the ideology behind the public library politics in Gothenburg, during 1945-50. The study is an archive survey. To be able to account for the public library politics in Gothenburg during the period, the author has studied documents in the archive of the public library board in Gothenburg. The description of the politics is the source for the research papers analysis. The thesis principal issue, is on what ideological basis the public library politics has been formulated in Gothenburg, during the period of interest? The concept of ideology is defined as a coherent system of norms and values.

Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..

BackgroundToday a common approach to solve a complicated problem is to assemble a temporary workforce in order to solve the problem by working together within a project. One of the difficulties with working in projects is to maintain the planned budget. Working hours and costs are often exceeded. Many companies presume that any certain project will succeed, a presumption that leads companies not to anticipate risks involved in a project. In companies today there is seldom time for evaluation or moderation of a project, in order to have time for evaluation there is a great need for an adequate planning of the project.IntentThe intention with this study is to create a model for planning, budgeting and evaluation of projects within consultancy companies.MethodWith the help of interviews and discussions within the group Hamnar och Byggkonstruktioner at Sweco has evidence to present a proposal on planning, budgeting and monitoring been developed.ResultsA model has been developed to ease for consultancy companies to plan, budget, monitor and evaluate projects.

Background: Oil is the most dominating source of energy of today, it constitutes for more than 40 per cent of the worlds total energy consumption. This together with the fact that stock in oil companies has soared on the stock exchanges around the world makes oil a very interesting topic to write within. In order to gain knowledge in how to value oil companies, the authors will collect information from theory and through a questionnaire. By applying the information gathered to three companies listed on the Stockholm Stock Exchange the authors will reach an objective picture of valuation of oil companies.Purpose: To investigate how shares of stock are valuated in the oil exploring and producing industry, and what specific measures and metrics that are used in the valuation of stocks in Exploring and Producing (E&P) companies.Method: By using a qualitative approach for this thesis, the authors will investigate how the valuation of oil companies works and what measures that should be applied. The authors will use a part descriptive and part explorative study.