The purpose of this thesis is to inquire how a small town can be affected by some planned changes in the physical structure of the town, and how its inhabitants can benefit from those major changes. The town in question is Ulricehamn, and of the four projects considered, two concerns infrastructure. A new railway and a new locality for the major road, today passing through Ulricehamn. The other two projects are run by the local authorities, that is the planning of a modern town park by the lake, and a new public building for cultural purposes. There are no guarantees that any of the four projects will ever be realized, but in the process with this work, they have been considered as already a fact.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

The lifecycle of fashion products get shorter and shorter. Companies in the fashion business needto make sure that they can offer their customers the right products, in the right quantity at theexact right time. The competition on the fashion market today is tough and if companies aregoing to be successful they need to have access to the most reliable suppliers, and also offer theircustomers products with high quality to attractive prices. It is therefore of highest importance toevaluate and choose the right sourcing strategy. Product category and type of organisation aresome of the factors that will determine which strategy that is most appropriate.

One of the main objectives of all food production is to produce foods that can safely beconsumed without fear of being sick. Despite this hundreds of people are affected in Sweden offood poisoning almost every day. Most cases are caused by a small group of so-called pathogenicmicroorganisms. The most frequently affected are the small children, the elderly, persons withreduced resistance and pregnant. The reasons behind the food poisoning are often ignorance andlack of food hygiene.

Title: Change Communication within organizations ? How perceptions differ between managers and employees in an organizational changeAuthor: Emma Ender & Fanny TeschTutor: Anne-Marie MorhedPurpose: The purpose of this thesis was to study and compare different perceptions of change communication between managers and employees within two smaller organizations. We wanted to examine how the communication process within the change was carried out. We also aimed to compare the results with change communication models of Johansson & Heide (2008) and Lewin (1951), and also existing concepts, to see if our result differed from earlier research. Our key questions to answer were: How do managers communicate a change to the employees in two smaller companies? How do the managers think that the employees perceive the information about the change? How do the employees perceive the information about the change? How does change models from previous research correspond to, or differ from the change process?Method/Material: The material used in this thesis consists of a total of twelve interviews with both managers and employees at two small companies.Main results: The main results shows that communicating a change is complex, and that it is difficult to create models and theories for the phenomenon, as each change is unique.

International expansion has long been associated with a positive trend that many companies, regardless of industry, choosing to realize mainly to expand its market share and hence its profitability. Various theories describe differentiated strategies to promote corporate expansion. Either they shall be financed by internal funds, or balancing equity with debt, or only increase leverage in order to achieve the desired results. This study focuses on the Swedish fashion market and its degree of internationalization. The purpose is to attempt to discern whether there exists a correlation between the degree of internationalization and its financial performance.The study was based on a quantitative approach where secondary data was collected so that we then would be able to perform regression calculations.

Purpose: The purpose of the investigation is to give an insight to hot the EU legal environment in the field of vertical relationships influences the competitiveness of the 2nd tier of the automobile industry. Conclusion:It follows that European legislation has succeedded in raising the competitiveness by breaking down the powers of the predominantly more powerful companies that the 2nd tier players do business with and by giving companies sufficient leeway to act. The comment must be made here that serious problems due to a power misbalance might still exist yet are not uncovered. In the course of my research I have found a lack of issues in my subject field. These problems however would have a more structural and economical cause, dealing with these problems would fall outside the boundaries of the competence of European competition legislation.

The primary function of a mixer is to keep a fluid in constant motion. All mixing applicationsrequire varying degrees of small-scale turbulence and bulk flow. The performance of asubmersible mixer is measured by the thrust that it produces, while the strength of the bulkflow is dependent on the total amount of installed thrust.In a mixer, the fluid quickly flows past the propeller, and as a result, the current is mainlyaxial. The fluid will also obtain a rotating velocity, or a swirl, though this is significantly lessthan that of the propeller. During the process, the total amount of energy increases in the formof static pressure and kinetic energy.

In the centre of Bromma, east of Brommaplan is the part of Bromma named Riksby. Riksby was built in the early 1940:s as a part of the westward expansion of Stockholm. Other places that were built at the same time was for ex. Stora Mossen and Abrahamsberg. This work is about the outdoor environment of the housing co-operative of Brickbandet.

Syfte: Syftet är att skapa en ökad förståelse för hur offentliga verksamheter i mindre kommuner uppfattar och hanterar utmaningarna vid chefsrekrytering samt vad som ligger till grund för hur de hanterar det. Metodik: En tvärsnittsstudie på offentlig sektor i Kalmar Län har använts som forskningsstrategi med en induktiv ansats. Genom en kvalitativ metod med åtta semi-strukturerade intervjuer har vi producerat fram data. Slutsats: Studien har visat att offentliga verksamheter i mindre kommuner upplever ett problem i att finna lämpliga kandidater till chefstjänster, men ser inte det som krisartat. För att hantera rekryteringssvårigheterna utnyttjar offentliga verksamheter i mindre kommuner både operativa och strategiska åtgärderna.

?Fröknarna von Pahlen?, is a series of novels written by the author Agnes von Krusenstjerna. Especially the fourth and fifth parts, published in 1933, raised questions about sexuality, especially about what was conceived as perverse and provoking descriptions. ?Fröknarna von Pahlen? became a part of heated debates about what is acceptable to write about.

Calculations of net present value are based on a discount rate, which requires knowledge about the company?s cost of debt. A common way to do this is by observing the company?s credit rating, when no credit rating is given it?s possible to use a synthetic rating model based on quantitative data to estimate a credit rating. Thus, the aim of this study is to increase the understanding of which quantitative data, in terms of key figures, that can be used to explain the given credit ratings for companies from the Nordic countries.In developing the model, key figures found significant in previous studies are being tested for whether or not they are applicable for companies from the Nordic countries.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

The post-modern western city is going through two central changes in the organization of paid labour. One is the switch from production of goods to production of services, and the other is the increasing rift between well-paid labour with permanent jobs, and temporarily employed workers with low wages. Both of these processes are rasified and gendered, and strike harder against women, young persons and people of emigrant background. The flexible capitalism creates an informalization of the economy, breaking with earlier regulations of the labour markets, in which workers also need to find informal strategies in their individual and collective struggles. In this paper, I search for these ?new? experiences of living and working in late capitalist society, by doing open interviews with three women of Latin-American origin, working without official permission (without documents) in the informal economy of Stockholm.

With my bachelorwork I aimed to design a new mobile ?livingspace? which should become as small, functional andeasy to assemble as possible.The ?living space?is made for people who are interested inhaving a biking vacation and getting more close to naturebut at the same time wish to have a comfortable and easyway of traveling and living. The ?living space? is a multipurposevehicle which you transport with a bicycle. Thevehicle contains a kitchen with workspace, a refridgerator,space for luggage and a comfortable sleeping space.In my workingprocess I made research, sketches and modelsto find a functional solution..