The main aim of this master thesis was to see the process of an interactive online reference service from idea to final product. The reference service we have studied is developed and used by the Library of the National Institute for Working Life in Stockholm, Sweden and goes by the name phibi. Our goal was to review the whole realization process from the reasons why a service like this was created, how the service was introduced and implemented inside the organisation and finally what the result and consequences were for both the library staff and for the users of the service. Phibi is designed to be a tool that fosters communication between the library staff and the remote users where the users get the opportunity to be helped with their questions by the library staff although they are not physically present in the library. To understand the process we conducted a case study with 11 interviews of the library staff, the superior and the initiator to phibi.

With the increased significance of information technology (IT) in today?s society the term ?electronic democracy? (e-democracy) has gained much importance within the democracy theory. Naturally, there are several competing views on how the technology should be used for democratic purpose. One aspect of this is the somewhat revitalized claim for direct democracy in accordance with the hypothetical opportunity to finally realize it as a democratic system. The ideal of direct democracy combined with the almost total credence in the potential of technology constitute the idea of a ?push-button democracy?.

Background: Businesses are traditionally valued with the so called Discounted Cash Flow-model. When valuing newly-started businesses, surrounded by high uncertainty, and whose capital mostly consists of unrealized business opportunities, the Discounted Cash Flow-model needs to be complemented if the total value of the business is to be captured. A valuation with the help of real options is capable of valuing these unrealized opportunities, which often exist in newly-started businesses. The unrealized opportunities are to be found in the business plan of the business, why this needs to be valued to capture the total value of a newly-started business. Purpose: To demonstrate what the use of real options can result in when valuing businesses.

The purpose of the study was to increase the understanding of, and extend the knowledge about realization of mediations and its consequences on family law divisions and family centres. Within this area, organisational, methodical, relational and social preventative aspects of mediations were illustrated. This scope was judged to be of major importance, as recent studies show that children often suffer psychologically due to parents? lack of cooperation. Mediations are considered as a way of getting parents to agree.

The purpose of this paper was to examine the inflation hedging capabilities of property shares. A common notion is that property is a good hedge against inflation. Indeed, positive correlations have been found for direct investments and inflation. However, property shares are generally perceived as a perverse inflation hedge. This discrepancy has often been quoted as evidence of property shares divergence from the development of the underlying property market.

Background: Traditionally defined boundaries and borders between organizations are at present being re-evaluated because of new and tougher demands. Today we can see a trend where these boundaries are being lowered or even eliminated when organizations choose to co-operate instead of compete. Purpose: In order to create an understanding for the partner selection process in the newly founded joint ventures between the companies which are building the Swedish 3G Network, the determining factors are being studied. Delimitation: The studies companies are co-operating as network operators but are at the same time competing as mobile operators. This relationship is in the literature described as co-opetition, which will not be investigated in this paper.

The long-term external financing of a corporation is satisfied through the bond market where issues of index-linked bonds, which are discussed in this thesis, is one alternative. (Finnerty&Emery 2001) An index- linked bond is a debt instrument where the investor is guaranteed the principal and premium amount in real terms. As the bonds cash flows are indexed to the inflation this implies that the issuer of an index-linked bond assumes an inflation risk. Purpose: The purpose of this thesis is to describe and examine corporate motives for choosing index-linked bonds as way of financing their business. Realization: Primary data was collected through interviews with corporate issuers of non-swapped index-linked bonds.

The purpose of this master thesis is to study the correlation and meaning of current ideas and practice at the public library of Gothenburg. This was done by comparing the visions and ideas expressed by the library through the library plan, with how the daily practice looks. For the theoretical framework organizational theory is used and research data was collected both from public documents and through observations. The public library of Gothenburg were chosen for the study because of it's newly renovated facilities. The idea is that these facilities make a suitable study object of the current ideas and priorities of the public Swedish library in general.The results show that the public library practice in Sweden still rests on the original public library ideas such as offering information for free and treating every user as equal.

This master thesis has been a product realization process. Having BRIO:s walking cart as thestaring point the purpose was to further develop the principle of such products and at the sametime broaden their sector of use. The final result is to be regarded as a complete solutionmeant as a foundation for further development at the BRIO Company. The product aims tosatisfy the demands and needs of the target group called theon the go parent. Trends, qualityand purchase power are features that characterize this particular target group.The project resulted in a walking stool namedBRIO Circus after its source of inspiration.

Competition in the market of interior design during the last several years has drastically increased. The consumers of today are very conscious about what the market can offer and therefore they have high demands on the products. It is not only the function of the product that matters but also the design that makes a difference. Companies are becoming more aware of this and as a result they have to find a way to set themselves apart in order to attract customers. This realization has led designers and economists to cooperate in a different way than before.

The main aim of this master thesis was to see the process of an interactive online reference service from idea to final product. The reference service we have studied is developed and used by the Library of the National Institute for Working Life in Stockholm, Sweden and goes by the name phibi. Our goal was to review the whole realization process from the reasons why a service like this was created, how the service was introduced and implemented inside the organisation and finally what the result and consequences were for both the library staff and for the users of the service. Phibi is designed to be a tool that fosters communication between the library staff and the remote users where the users get the opportunity to be helped with their questions by the library staff although they are not physically present in the library. To understand the process we conducted a case study with 11 interviews of the library staff, the superior and the initiator to phibi.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

The main aim of this master thesis was to see the process of an interactive online reference service from idea to final product. The reference service we have studied is developed and used by the Library of the National Institute for Working Life in Stockholm, Sweden and goes by the name phibi. Our goal was to review the whole realization process from the reasons why a service like this was created, how the service was introduced and implemented inside the organisation and finally what the result and consequences were for both the library staff and for the users of the service. Phibi is designed to be a tool that fosters communication between the library staff and the remote users where the users get the opportunity to be helped with their questions by the library staff although they are not physically present in the library. To understand the process we conducted a case study with 11 interviews of the library staff, the superior and the initiator to phibi.

The subject-matter of the following essay is to investigate the relationship between what is commonly called Deep Ecology or Biocentric Philosophy, as articulated by the co-founder of the Deep Ecology Movement, Arne Naess, and later proponents of the biocentric school of environmentalist thought. I contrast Naess? concept of Self-realization as founded in his Ecosophy T to the ideas of american conservationist and co-founder of the radical green movement Earth First! Dave Foreman, and to the controversial finnish environmentalist and ecofascist Pentti Linkola?s ideological agenda of population-reduction respectively.According to some critics of the movement, especially the social ecologist Murray Bookchin and French liberal philosopher Luc Ferry, the Deep Ecology ideology is essentially misanthropic and totalitarian in structure. A central idea among deep ecologists is that ecosystems and natural entities have intrinsic value in themselves, even outside a human social context. This idea is thought of among deep ecologists to create a philosophically sound basis for counteracting the environmental global crisis.

Background: Charity and other non-profit organizations have traditionally not been subject to any particular regulation enforced by Swedish law. Recently though, accounting standards have been altered which, through the new "Bokföringslagen" as of first of January 2001, have affected accounting standards for non- profit organizations. One of the implications which the new"bokföringslagen"has for non-profit organizations in Sweden is the link which it establishes with other accounting regulations enforced by the "Årsredovisningslagen". This link will, in turn, determine which rules that apply for any particular organization. Purpose: The purpose of this thesis is to examine how accounting regulations are handled by Swedish non-profit organizations.