The aim of this study was to explore the social background of the people convicted of drunkenness offence in the town of Ljungby between 1936 and 1947. Drunkenness offense was sentenced to those found drunk in public but also societys attempt to control the s subclass. This view was in contrast to the ideal of the well-behaved worker who also spread during the end of the last century. Based on information found in index cards for drunkenness offenses provided by Ljungbys temperance board this studie explores whether alcohol use changes in different social classes. By mapping the offender's profession, age, gender and housing situation, the study shows clear overrepresentation of working class men.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

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.

This project was started within the Market-Design programme of Elforsk, with the aim of developing representative test systems of Swedish distribution networks. Using such test systems as a basis for reliability and customer interruption cost calculations makes it feasible to analyse the network tariff regulation of Swedish power  istribution companies. In particular, it enables studies of the incentives for companies to invest in system reliability. Until now, the available test systems are either not representative of Swedish conditions, or too small in scale and limited in function.Within this project we have created two test systems. In order to represent the diversity of actual Swedish distribution networks, we have created one test system for urban environments and another for rural environments.

This paper is the result of a study of competition and cooperation in regard to tourism between the five largest municipalities in Norrland in northern Sweden. The municipalities are Luleå, Skellefteå, Umeå, Sundsvall and Gävle. The aim was to study the relation between competition and cooperation between these municipalities. An important theoretical aspect in this study is coopetition, where competition and cooperation occur at the same time. The studies on coopetition in the Nordic kontext is limited and the main literature on coopetition study the relationship between firms. This study however takes a geographical standpoint and aims to fill the gap in the literature on how competition and cooperation are connected to each other between chosen municipalities. To do this the tourism strategies of the municipalities were studied thoroughly. These written strategies provided information about how the municipalities view their competitive advantages and disadvantages and some general information about how they cooperate with the nearest regions. To find out how the municipalities think about competition and cooperation with the other four specific municipalities interviews were made with experts on the tourism field in each municipality. The results show that the municipalities do not have established strategies for how they are to be competitive compared with other specific municipalities. They do not see it as profitable to compete, instead they should complement each other. At the same time however, most of the municipalities mostly cooperate with municipalities in a short distance from them, and due to lack of resources only briefly or not at all with the municipalities studied here..

AbstractFor an audit organization, it is important to work toward maintaininga high error climate to handle errors in an efficient and propermanner. This means that it is important for accountants to worktowards high quality of work, reduce and manage errors that mayoccur in their daily work. Therefore, auditors must know how tohandle errors in order to improve efficiency, which can be affected byhow leadership is exercised in the workplace. The error climatemeans being able to act in a manner which will ensure a good jobtowards customers but also within the internal operations.The ethical leadership may thus have an impact on how auditorshandle the error environment both internally and externally. It is veryimportant for customers to have confidence in the business but also tomaintain the order and the general rules of society for accountingfirms.My study aims to show the thinkable relationship between ethicalleadership and the error climate.

The purpose of this thesis is to examine how the public libraries work towards SFI (Swedish For Immigrants) based on the views of the overseeing librarians. To study this we have asked the following research questions:What distinguishes the public libraries? work towards SFI according to the responsible librarians? What distinguishes the communication between SFI teachers and the librarians according to the responsible librarians? What opinions are held by the librarians in regards to their work with SFI?We have used a semi structured interview method with seven librarians in charge of the activities with SFI at small and medium sized public libraries in a rural area of Sweden. The theoretical framework is composed of Marianne Andersson and Dorte Skot-Hansen?s model for analysis of the local public library profile and the authors? definition of collaboration.

Recent years have been very turbulent for most private equity firms. Especially the financial meltdown in global economy has affected the industry, but also the public pressure has made private equity houses change their control strategies towards more conventional methods used in public companies. This thesis aims to put light on the control methods used in listed private equity houses which use a buyout strategy. The paper describes how the control methods change over the different phases the asset experience and how different value generating strategies use altered control methods. Using Merchant's (2003) framework for management control systems and Berg and Gottschalg's (2004) research on value generating strategies in buyouts the thesis shows that action controls as designing instructions for the board and a business plan, together with goal alignment is the commonly used control strategy directly after the acquisition.

Today, the requirements on doors and door sections in buildings are often many andtightly restricted. Especially in public buildings, the requirements for safety andfunctionality must cover the needs of larger groups of people. These strictrequirements have often led to doors and door sections in public buildings being verycomplex and difficult to correctly install without any complications.This diploma work has been carried out in cooperation with Werket Architects,which estimates a high percentage of flaws regarding aforementioned components, inprojects of the type described. The company therefore wanted to investigate howthey could develop their remit in door production, which is the projection and designof blueprints. By taking part of installers opinions on how they want the blueprints ofdoors and door - sections to be designed for the best installation possibilities,develop¬ment areas, and to some extent improvements regarding the company's useof accounting techniques, could be provided to the company.The study shows, among other things, that there is a possibility of development in thefunctional descriptions that entail the doors' fitting components.

För att främja landsbygdens utveckling och till följd av förändringar i markpolitiken tilläts genom lag bildandet av stora bostadsfastigheter på landsbygden 1990. Detta skulle ske genom att öka den enskildes möjlighet att utforma sin fastighet efter egna önskemål. Glesbygd, som är landsbygd karaktäriserad av gles befolkning, är mer utsatt för de problem som landsbygden står inför. Syftet med studien är att undersöka om det finns eller borde finnas en skillnad mellan lands- och glesbygden vid fastighetsbildning av stora bostadsfastigheter. Studien utförs genom en genomgång av rättskällor, tolkning av rättsfall och analys av Lantmäteriets praxis.

The purpose of this thesis was to investigate whether accounting quality is a priced factor by investors. The event studied is the release of year-end result and the release of the annual report. To assess accounting quality a sample of 30 companies listed on the Stockholm Stock Exchange during 2003 to 2007 are studied. We assess accounting quality by the absolute size of discretionary accruals using the modified Jones model developed by Dechow et al. (1995).

This study investigated a local aspect of theSwedish elementary school modernization process between the years 1871-1882.Previous studies have been drawn from the school inspectors own reports andshow that the schoolboards housed a negative and resentful attitude towardsreforms and the school inspectors often felt that the parish priests were moreinclined to changes than the schoolboards themselves.  Other research on elementary schoolmodernization has stressed the matching grants as a major cause of developmentand further establishment. In this study, however, a schoolboards own notes inthe form of meeting protocols during an eleven year period as well as a letterby a priest Erik Lundberg, Redogörelseför skolhusfrågan i Tierp dated 6 October 1880 were analyzed to see if theprevious explanation of school modernization, in particular with regard to thereluctance to change by the schoolboards goes to demonstrate and confirm. Theresults of this study have shown that even if the schoolboards do notimmediately follow the school inspectors instructions, it seems not primarilybeen due to resentment. Reforms within the school world are well known forbeing time-consuming but for the current period, as this study concerns andwithin this specific parish there were conflicts of interest which are notshown when only the inspector?s accounts and reports are examined.

Purpose: The purpose of this thesis is to test for the existence of Capital Structure Arbitrage oppertunities in the equity-credit markets. Methodology: The mispricing of Credit Default Swap contracts are calculated and used as input in an Equity-Credit market trading strategy. The returns are then evaluated with a modified Value-at-Risk simulation. Theoretical perspectives: A Merton-based structural model, CreditGrades, is used for credit pricing and a mispricing-convergence trading-strategy between the credit and equity markets is implemented. Empirical foundation: Daily quotes for the Credit Default Swap spread of 37 European firms were collected for a period of two years, as well as equity-prices for the same period and the previous two years, used for model calibration.

This is a 20 points graduation thesis, performed at the Department of Urban and Rural Development at the Swedish University of Agricultural Sciences in Uppsala. The main aim of this thesis is to examine what it is like to combine studying with working and starting your own company. Furthermore, I want to be able to convey this knowledge to others. An important part of being a landscape architect is informing people, and making rather abstract issues tangible. The word 'entrepreneur' is originally French. Today, we think of entrepreneurs, or contractors, as energetic people, who dare to try new ideas. There are many reasons why people start their own company, but the most common ones are the wish to fulfil oneself and to be able to plan one's own time.

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.