The purpose of this Master?s thesis is to describe and analyse the development of the public and the study circle libraries in the district of Kolbäck during the period of 1913-1954. The factors important for the library development described in sub-questions are: financing, locality, staffing, stock of books, book-lending level and uniting district effects. I use a hermeneutic interpretation model of interaction between the parts and the wholes, between reasons and results. This research leans mainly upon material which is sent to be deposited in archives in Hallstahammar, Västerås and Grängesberg.

Title: What drives the customer's choice of packaging and which factors influence the customer's packaging cost? ? in the automotive and manufacturing industriesAuthor: Lena AnderssonSupervisors: Annika Olsson, Division of Packaging Logistics, Lund Institute of TechnologyHelena Claesson, Volvo Logistics ABProblem: Which parameters are important for logistic people to think of when they are going to choose a package?Which cost factors are included in the packaging cost?What kind of added value can an emballage supplier provide their services with?Purpose: The purpose of the project was to study the parameters that drives the customer's choice of packaging and the factors that influence the total packaging cost. The study also consists of a valuation of what an emballage supplier can offer to add value to their services.Method: The study is based on interviews with people who are working at Volvo Logistics and Volvo Car Corporation. Volvo Logistics provide their customers with standard packaging material, which they own and administrate. Volvo Car Corporation is one of their customers.

SammanfattningDenna uppsats behandlar ideella organisationer och svårigheterna med att bestämma sig förhur investeringsbeslut skall motiveras i dessa. För att göra detta har vi undersökt vadmedlemmarna i en ideell organisation vill förbättra i organisationen. Vi har tittat närmare påden ideella föreningen Hammarö golfklubb och undersökt vad dess medlemmar har förönskemål med klubben för att sedan analysera vilka investeringar som skulle skapa maximalmedlemsnytta för Hammarö golfklubbs medlemmar.För att ta reda på den information som krävs för nyttovärderingen använde vi oss av denkvantitativa metoden där vi via post skickat ut enkäter till Hammarö golfklubbs samtliga 1592medlemmar. Vi fick en svarsfrekvens på mer än en tredjedel av medlemmarna. Resultatetsammanställdes i dataprogrammet Excel.Vi analyserade resultatet från respondenterna med hjälp av teorier inom social ekonomi,ideella organisationer, segmentering i tjänstemarknaden, cost-benefit analys och contingentvaluation method.Resultatet var genomgående tydligt att de två främsta investeringen som skulle genereramedlemsnytta till Hammarö golfklubbs medlemmar var att bygga tak över driving rangen ochfler mål på driving rangen.

This paper includes astudy of the mutual fund market investors during a selected timeperiod. The reader is given a descriptive picture of how people in different age groups have  acted  in  conjunction  with  the  last  major  financial  crisis.  It  has  been  studied whether people in the different age categories have saved,purchased or sold during this time  period  based  on  theories  and  analytic  material  from  one  of  the  largest  fund operators in Sweden. The result enlightens people?s activity and risk appetite in relation to the fund market. The essay results in an explanation of the underlying cause of the behavior        of         the         people         in         the         different         age         categories.The paper assumes that the market is cyclical and that more crises will occur in the future.

If an enterprise lacks capital it might be in desperate need of capital contribution to avoid liquidation. One solution to restore the economic balance, is to construct a contract in which the enterprise ensures that capital contribution will be made on given conditions. The purpose with this thesis is to analyze different ways to establish such agreements.A capital contribution can be triggered by a call-off from the board of directors to the contributor, or automatically, when the shareholders? equity falls below 50 percent of the registered capital stock. In the literature, the latter is represented as the most adaptable.

I dagsläget har alla människor en sorts relation till sin bank. Relationen kan vara alltifrån sparande, lån, aktier och med mera. Produkter och tjänster mellan de olika bankerna har blivit likartade efter avregleringen år 1986. Detta har medfört att det har blivit alltmer viktigare för banker att vara konkurrenskraftiga i sina produkter och tjänster till sina kunder. I detta fall har fler banker investerat mycket på sina resurser för att få lojala kunder.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

This thesis treats the topic of user-generated comments connected with news stories on news sites, meaning electronic word-of-mouth combined with PR. The writers have examined how different types of comments affect consumers' perception of the article and also what communication effects these comments generate in terms of attitudes, purchase intent and word-of-mouth intent. The results interesting to the news site owners, is that lots of comments and negative comments generate a negative effect by making the actual article less credible, attractive and worth reading (relative to the subsequent comments). On the positive side, serious comments imply that the news story is perceived as more interesting, than a news story followed by non-serious comments. From a brand equity perspective, the interesting results show that few comments compared to lots of comments, generate a better attitude to the brand, even though there is no difference in how positive or negative the comments are.

The agricultural sector has historically seen stable prices and a relatively constant demand for its products. Companies within the sector have generally had few loans and large sums of money tied in assets. The profitability of the companies has on the other hand been low. Together these circumstances have determined the creditors? demands on the companies within the sector and have formed the rules and regulations that exist today.

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

This is a qualitative study made to find out individuals experience of life in the residential Kronoparken in Karlstad. The study is a part of a municipality supported project aiming to find points of improvement and work for the area's development. This study is a first step to hear in what way the residents themselves describe their neighborhood and their lives. A total of thirteen people participated in focus groups with semi-structured interviews as data collection and the study was based on an availability sample which in this case meant that citizens of the residential Kronoparken were asked to participate. Data were analyzed through thematic analysis and in the analysis three themes appeared that summed up what the participants talk about and emphasized most: a divided area, anticipation and valuation as well as a comfortable and healthy every day living.

Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.

Bakgrund och problem: Det föreligger en problematik i kreditbedömningsprocessen som berör svårigheten att bedöma ett  bolags värde samt dess återbetalningsförmåga. Vanligtvis värderas organisationer utefter sina finansiella rapporter men eftersom de inte alltid inkluderar immateriella tillgångar i form av intellektuellt kapital skapas en informationsasymmetri. Informationsasymmetrin kan vara en orsak till eventuella felbedömningar av ett företags riskutsatthet och framtida utveckling och således till ett nekande av sökt kredit. Forskare lägger skulden på redovisningssystemet men vi vill lyfta frågan om problemet även kan ligga i kreditbedömningsprocessen.Syfte: Syftet med föreliggande studie är att undersöka hur banker, i rollen som finansiärer, behandlar intellektuellt kapital hos kunskapsintensiva företag vid en kreditbedömning. Avsikten är att beskriva, tolka samt reflektera kring kreditprocessen för att påvisa vilken betydelse det intellektuella kapitalet har för kreditbeslutet.Metod/Empiri: Studien har utförts som en kvalitativ undersökning baserad på intervjuer och praktikfall.

During the last decades major changes has occurred at the financial markets, meaning an increasing supply and a greater variation of financial instruments. The saving habits of the Swedish people have gone from traditional bank deposits to investments in equities, funds and bonds. All this together with the great rise in the stock market at the late 90?s has brought words like risk and return up-to-date, and is the background to the development of a new law concerning financial advising which come into force the 1th of July 2004. The contents of the thesis can be described as three bricks, representing the survey questions.