The aim of this study was to investigate and analyze what is required for the environmental quality objective Good built environment to be fulfilled by 2020 in the Swedish county Jämtland. The focus of the study was to gain an understanding of the work that the local government does and further investigate the problems that the officials face with implement these questions in themunicipal planning.The study is based on semi structured interviews with officials in the municipalities of Jämtland county. General plan and programs for the municipality have been reviewed, based on how the plans highlights these issues linked to sustainability and Good built environment.The results of the study show that there are major problems with the formulations of the environmental quality goal in itself and its specifications. The environmental quality goal is formulated to suit the entire Sweden. But as it turns out in the analysis it does not work on the basis of the conditions inJämtland with sparsely populated areas and scattered dwellings.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

Law and regulations regulate the auditors? independence. An auditor should not only be independent in general, but independence in fact and independence in appearance. However, the regulations do not specifically describe how to act independence. It is the concerns of the auditor were he puts his limit for the independence.

This thesis is based on an investigation to find out in what way 40 Swedish public librarieskeep and preserve their library materials. The investigation is based on inquiries sent outto the libraries. It deals with the keeping of books with regard to external factors which havedestructive effects on library materials as well as the safety at the library buildings. It is, aswell, about the preserving work being done at the libraries.Comparisons are made with literature and accounts about preserving measures and recommendationsregarding appropriate environment in premises and depositories. The resultsshow great differences between the libraries as to the library environment, i.e.

Graphic profiles are a part of companies? brand expressions. The graphical values reflect the brand values the business wants to convey. They consist of different graphic elements such as logo, company sign, colour schemes, templates, rules, fonts, pictograms, formats and references to how different graphic elements should look, for example, business cards, signs and materials for websites. This thesis aims to examine why firms choose to replace their graphic profiles by studying their underlying motivations.

Abstract The aim of this paper is to investigate whether Vara municipality has a continuous picture of their identity, profile and image. Globalization has contributed to the increasingly growing of place marketing. Therefore, the study goes on to using the concepts of identity, profile and image to find out if Vara Municipality communicates similar throughout the whole organization and find out their all through core values. Globalisation will be an interpretive framework for the work that describes why the place marketing is becoming more pressing. The sense of place will be a central part of this study as it is the feelings and images of different places that will be described by the municipality together with the identity, profile and image.

This essay aims to broaden the understanding of intolerance towards people with religious and/or cultural Islamic association or background. This thesis has intolerance and Islamophobia as central components and starts with the question: In what manner do twelve pupils talk about Islam and Muslims in their third year of the vocational program, in small towns and in the countryside? The survey took place in the south of Sweden in a rural municipality where a total of twelve students from the industrial, electricity and vehicle program in the Swedish gymnasiums participated in two separate focus group interviews. The essay will use an intersectional analysis to see where the students position themselves and Muslims in relation to each other and to society. The essay also contains a comparison of Islamophobia in the country side and in the city environment.

Internet has opened a whole new world when it comes to marketing. Because of this companies can reach out to a broader consumer audience. The idea to write this essay came to mind, when we were asked to design the website of a new registered company named Artoteket. The company?s purpose is to hire out and market art on the Internet to bigger companies such as banks, law firms and industrial company?s etc.

As the number of inhabitants increases, the cities expand into the former rural landscape. The urbanization causes changes to the functioning of the peri-urban fringe. Land that previously was used for agricultural production is now used for alternative enterprises, as for example horse keeping and recreation. 75 % of all horses (approx. 200 000) are situated in the peri-urban fringe.

The increasing holdings by institutional investors have raised concerns about the institutions passive investment strategies and the implications for corporate governance. A way for investors to address moral hazard and opportunistic behaviour of management is to demand conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting conservatism in the Swedish market by studying firms on the Nasdaq OMX Stockholm over a three-year period. Furthermore, the study investigates whether ownership by institutions with high probability of monitoring managers leads to higher conservatism in financial reporting. To measure accounting conservatism this study uses the asymmetric timeliness measure developed by Basu (1997).

Title:Changes in the auditing work of asset management companies.Advisor:Bengt BengtssonExaminer:Stig SörlingAuthors: Mattias Skog & Andrea CyganikPurpose:The purpose is to examine how the work of auditing asset management companies has changed since the crisis 2008.Methodology:The study is based on an adductive approach using a quantitative method.Theoretical framework:The theoretical framework includes previous studies and literature concerning the auditing business, the financial crisis, principal agent theory and stewardship theory.Empirical findings:The empirical material is based on answers from 22 auditors in 6 different auditing firms, and it was conducted by sending them a survey.Conclusion:The study showed that the major changes were changes in laws and regulations controlling the auditing business. New guidelines and laws were set to try and improve the quality of the auditing business while trying to restore stained reputation. New regulations were also set to increase the control the government have of inspecting the business through finansinspektionen..

Title: A Rural Pluralism Abandoned ? A quantitative analysis of the diversity in the local news content in Arbetarbladet and Gefle DagbladAuthors: Kalle Berg, Viktor Johansson och Francisco Ramirez Franzén.Subject: Undergraduate research paper in journalism studies, Dept. of journalism,media and communication (JMG) Gothenburg UniversityTerm: Autumn 2013Supervisor: Jonas Ohlsson, JMG, Gothenburg University.Pages: 47Purpose: The main purpose of this study is to examine how diversity in the news content changes when two competitive newspapers, in this case Gefle Dagblad and Arbetarbladet, is brought in to the same media company.Method: Quantitative content analysis.Procedure: 4 930 articles from a study period of three weeks during the years of 2001,2004, 2008 and 2012 has been coded into different variables and analysed from the perspective of diversity and media ownership concentration.Results: The main result is that since the two newspapers were incorporated in to the same media company there has been a change in the diversity of the news content. The aspect of which geographical regions, covered by the liberal newspaper Gefle Dagblad, show a tendency that Gefle Dagblad concentrate their news coverage to the main region, the municipal of Gävle..

The characteristic of services as an effort carried out in a "moment of truth" implies a risk for failures. This study sheds new light on how alternative offerings that customers are initially exposed to can affect satisfaction and loyalty in the service failure and recovery context. More specifically, two aspects of the initial offering are studied: promised general service quality and the presence of a promise about a specific product attribute. Based on a presentation of the main theoretical perspectives, hypotheses are formulated and a scenario-based experiment in a hotel setting is designed to explore these. The results indicate that a higher level of promised service quality can result in more positive evaluations of satisfaction and stronger word-of-mouth intentions than for a lower level of promised service quality.

Följande studie analyserar utdelningspolitiken hos familjeföretag under åren 2004-2014. Studien är uppdelad i två steg. Första steget syftar till att svara på frågan om familjeföretag har en högre utdelningsnivå än icke-familjeföretag. Steg två undersöker huruvida ett aktivt ägande påverkar utdelningarna hos familjeföretag. Studien baseras på en totalundersökning av företag som under våren 2015 var noterade på Nasdaq OMX Stockholms Large-, Mid- och Small-Cap.

Vargens återkomst har gett upphov till olika attitydsyttringar, boende i vargområden är i regel mernegativa till vargen än de som bor utanför dessa områden. Genom att mäta vilka attityder som finnstill varg kan forskare ge incitament till makthavare om hur vargförvaltningen upplevs avallmänheten.Den här studien är en kartläggning av forskningsläget under åren 2000 ? 2014 rörande attityder tillvarg i Sverige och Norge. De variabler/grupper av individer som forskare inom området använderför att mäta vem som har vilken attityd är jägare, djurägare, boende på landsbygd utanför vargområde, boende på landsbygd i vargområde, boende i stad med flera. Vi finner att studierna tar uppteorierna social representation, centrum och periferi och NIMBY (Not In My Backyard).