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.

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..

AbstractIn the fall of 2003 a project was started in the Swedish building sector that is called BASTA (the building sectors’ termination of especially harmful substances). The project is operated by the building companies NCC, Skanska, PEAB and JM, the Swedish Building Industry and the Swedish Environmental Institute IVL. The purpose of the project is to create a common environmental assessment system for the entire building industry and with the help of this system phase out the use of especially harmful properties from building products.In a large sense BASTA works like this; On the BASTA web site there is a database, to which a supplier can register the company and the company’s products. Only those products with a substance content that fulfil the demands of the BASTA system, is to be registered. As it is the supplier himself that carries out the registration of the company and the company’s products to the system, the BASTA-organisation annually controls that the companies that are registered in the database, fulfils BASTA’s demands.Since NCC is one of the companies that operates BASTA, BASTA is probably going to be the environmental assessment system that is recommended for the company in the future.

Servitut som inte uppfyller något ändamål eller inte använts under väldigt lång tid kallas onyttiga servitut. Ett onyttigt servitut försvinner inte automatiskt från Fastighetsregistret utan kvarstår och skapar en onödig belastning. Syftet med examensarbetet är att utreda hur hanteringen av servitut kan förbättras för att minska antalet onyttiga servitut i Fastighetsregistret.De metoder som används är en litteraturstudie och en intervjustudie. I litteraturstudien undersöks svensk lagstiftning och juridisk litteratur. Utdrag ur Fastighetsregistret och förrättningsakt visas för att ge praktiska exempel.

Denna uppsats är skriven inom ämnet Företagsekonomi och omfattar 15 högskolepoäng på C-nivå på Institutionen för ekonomi vid Sveriges lantbruksuniversitet. Tanken bakom vår uppsats är att ge en bild av vad controlled traffic farming (hädanefter förkortat CTF) är, samt om odlingstekniken kan ge bättre lönsamhet i svenskt lantbruk. Förhoppningen är därmed att uppsatsen skall ge en grundförståelse inom ämnet. CTF innebär att permanenta körspår anläggs och att all fälttrafik sker i dessa körspår. Följderna av detta blir således att åkermarken mellan körspåren övergår till att vara mer lucker, eftersom lantbruksmaskinernas markpackning koncentreras till körspåren. Markpackning är ett av de stora problemen i dagens jordbruk och målet med CTF är att öka lönsamheten genom högre fältavkastning till följd av bättre markförhållanden för grödan. Studien utgörs av en jämförelse mellan konventionell plöjningsfri växtodling och odling med systemet CTF.

The final stage of a designers work is always a bit tricky. Design is an abstract phenomenon and no one can tell when a design is really finished. The design process that designers work within has been thoroughly studied but cannot be truly mapped with strict constraints which the designer can follow to succeed. Therefore, in this paper we take a look at the final stage in the design process. The main goal is to get more knowledge and highlight key factors about what designers face when they are about finish their design or what forces them to leave a project that can stay in development for eternity.

AbstractIn the fall of 2003 a project was started in the Swedish building sector that is called BASTA (the building sectors’ termination of especially harmful substances). The project is operated by the building companies NCC, Skanska, PEAB and JM, the Swedish Building Industry and the Swedish Environmental Institute IVL. The purpose of the project is to create a common environmental assessment system for the entire building industry and with the help of this system phase out the use of especially harmful properties from building products.In a large sense BASTA works like this; On the BASTA web site there is a database, to which a supplier can register the company and the company’s products. Only those products with a substance content that fulfil the demands of the BASTA system, is to be registered. As it is the supplier himself that carries out the registration of the company and the company’s products to the system, the BASTA-organisation annually controls that the companies that are registered in the database, fulfils BASTA’s demands.Since NCC is one of the companies that operates BASTA, BASTA is probably going to be the environmental assessment system that is recommended for the company in the future.

AbstractIn the fall of 2003 a project was started in the Swedish building sector that is called BASTA (the building sectors’ termination of especially harmful substances). The project is operated by the building companies NCC, Skanska, PEAB and JM, the Swedish Building Industry and the Swedish Environmental Institute IVL. The purpose of the project is to create a common environmental assessment system for the entire building industry and with the help of this system phase out the use of especially harmful properties from building products.In a large sense BASTA works like this; On the BASTA web site there is a database, to which a supplier can register the company and the company’s products. Only those products with a substance content that fulfil the demands of the BASTA system, is to be registered. As it is the supplier himself that carries out the registration of the company and the company’s products to the system, the BASTA-organisation annually controls that the companies that are registered in the database, fulfils BASTA’s demands.Since NCC is one of the companies that operates BASTA, BASTA is probably going to be the environmental assessment system that is recommended for the company in the future.

AbstractIn the fall of 2003 a project was started in the Swedish building sector that is called BASTA (the building sectors’ termination of especially harmful substances). The project is operated by the building companies NCC, Skanska, PEAB and JM, the Swedish Building Industry and the Swedish Environmental Institute IVL. The purpose of the project is to create a common environmental assessment system for the entire building industry and with the help of this system phase out the use of especially harmful properties from building products.In a large sense BASTA works like this; On the BASTA web site there is a database, to which a supplier can register the company and the company’s products. Only those products with a substance content that fulfil the demands of the BASTA system, is to be registered. As it is the supplier himself that carries out the registration of the company and the company’s products to the system, the BASTA-organisation annually controls that the companies that are registered in the database, fulfils BASTA’s demands.Since NCC is one of the companies that operates BASTA, BASTA is probably going to be the environmental assessment system that is recommended for the company in the future.

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.

AbstractIn the fall of 2003 a project was started in the Swedish building sector that is called BASTA (the building sectors’ termination of especially harmful substances). The project is operated by the building companies NCC, Skanska, PEAB and JM, the Swedish Building Industry and the Swedish Environmental Institute IVL. The purpose of the project is to create a common environmental assessment system for the entire building industry and with the help of this system phase out the use of especially harmful properties from building products.In a large sense BASTA works like this; On the BASTA web site there is a database, to which a supplier can register the company and the company’s products. Only those products with a substance content that fulfil the demands of the BASTA system, is to be registered. As it is the supplier himself that carries out the registration of the company and the company’s products to the system, the BASTA-organisation annually controls that the companies that are registered in the database, fulfils BASTA’s demands.Since NCC is one of the companies that operates BASTA, BASTA is probably going to be the environmental assessment system that is recommended for the company in the future.

AbstractIn the fall of 2003 a project was started in the Swedish building sector that is called BASTA (the building sectors’ termination of especially harmful substances). The project is operated by the building companies NCC, Skanska, PEAB and JM, the Swedish Building Industry and the Swedish Environmental Institute IVL. The purpose of the project is to create a common environmental assessment system for the entire building industry and with the help of this system phase out the use of especially harmful properties from building products.In a large sense BASTA works like this; On the BASTA web site there is a database, to which a supplier can register the company and the company’s products. Only those products with a substance content that fulfil the demands of the BASTA system, is to be registered. As it is the supplier himself that carries out the registration of the company and the company’s products to the system, the BASTA-organisation annually controls that the companies that are registered in the database, fulfils BASTA’s demands.Since NCC is one of the companies that operates BASTA, BASTA is probably going to be the environmental assessment system that is recommended for the company in the future.

AbstractIn the fall of 2003 a project was started in the Swedish building sector that is called BASTA (the building sectors’ termination of especially harmful substances). The project is operated by the building companies NCC, Skanska, PEAB and JM, the Swedish Building Industry and the Swedish Environmental Institute IVL. The purpose of the project is to create a common environmental assessment system for the entire building industry and with the help of this system phase out the use of especially harmful properties from building products.In a large sense BASTA works like this; On the BASTA web site there is a database, to which a supplier can register the company and the company’s products. Only those products with a substance content that fulfil the demands of the BASTA system, is to be registered. As it is the supplier himself that carries out the registration of the company and the company’s products to the system, the BASTA-organisation annually controls that the companies that are registered in the database, fulfils BASTA’s demands.Since NCC is one of the companies that operates BASTA, BASTA is probably going to be the environmental assessment system that is recommended for the company in the future.