The purpose of this master thesis is to describe and analyse the development of the library history in the municipality of Karlsborg. This is done with a comparison to the library development in Sweden as a whole and in particular to the cities of Lidköping and Halmstad. I have worked according to the following questions: 1. How did the libraries develop before the municipality took over? 2.

The purpose of this thesis is to describe and analyse the development of the public library in the district of Österåker during a period of 1958-1983. The main goals have been to identify the crucial events in the history of the library within their historical context and to analyse the factors that have been important for the development: financing, location, staffing, stock of books, book-lending level and different activities for children, youngsters and adults. The consideration has been taken to reasons and consequences of these events. The hermeneutic interpretation model of interaction between parts and wholes, between reasons and results is the basic method in this research which leans mainly upon local archives in Österåker. The public library in Österåker was established in 1952 as a fusion of previously existing small libraries: the parish library in Östra Ryd, the Labour Movement?s library and the temperance movement?s library.

Flera svenska kommuner använder sig av den amerikanska professorn Richard Floridas teori om den kreativa klassen och ?creative cities? i sin marknadsföring. Syftet med mitt kandidatarbete är att undersöka om svenska kommuner är kreativa enligt Floridas teori. En jämförande fallstudie har gjorts där tre kommuner som använder sig av Florida i sin marknadsföring har undersökts. Kommunerna är Södertälje, Botkyrka och Ronneby.

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.

Vi har undersökt hur globaliseringen påverkar aktiemarknaden. Ett sätt att ta reda globaliseringens effekter kan vara att jämföra avkastning och risk för olika marknader. För att kunna göra en jämförelse har vi skapat aktieportföljer baserade på olika marknader och jämfört dessa med ett index som motsvarar världen.Genom några enkla urvalskriterier har vi skapat fyra portföljer med börsnoterade aktier från Norden, Europa, Japan och USA.Portföljerna har vi jämfört med ett världsindex för att se vilka samband som finns och hur de utvecklar sig över tiden. Sambanden vi fann var att korrelationen mellan några av portföljerna och världsindexet är relativt starka samt ökar med tiden. Att korrelationen ökar kan tyda på att företagen blir mer internationellt verksamma med tiden.

The number of elderly people has been steadily rising in Sweden for a long time and as a proportion of the population, the increase has been even greater. The population structure in the country means that in the not too distant future, there will be a sharp rise in demand for care and elderly accommodation.A tighter credit market as a consequence of new rules and regulations with a stricter capital and liquidity requirements combined with market turbulence, has made financing property developement more difficult and more expensive which has resulted in many companies using alternative sources of finance.DEmand for safe investments with low risk is high as the market is volatile and banks, pension funds, fund management and life insurance companies are looking for investments outside the stock market that can deliver a safe return in the longer term. There has also been a debate about whether institutional investors as the AP pension funds really should own properties directly.As properties for care and elderly accommodation are definable assets with predictable payment flows, long leases and often a local authority as tenant that would not risk cancelling payments, these would be highly appropriate for securitisation, i.e. to issue bonds or other tradable securities based on the cash flows from the assets.In other words, the securitisation of rent flows would offer the opportunity to create an attractive investment product of the type being demanded, well suited to institutional investor requirements, while at the same time, it can provide an attractive financing opportunity to meet the need for more care and elderly accommodation..

Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

This study aimed to investigate whether there was a correlation between an individual?s selfesteem and search for confirmation on social media. The study also sought to answer whether there were differences in self-esteem and search for confirmation from a gender perspective. In this study social media was defined as Instagram. The choice was founded on the basis that Instagram in the current situation is one of the world's largest social media that allows users to share their everydaylife in pictures, which are commented and ?liked? by other users.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

This study analyzes 66 Swedish actively managed mutual funds investing in the Swedish stock market during the period 2005-2014. The purpose is through pooled data regressions analyze the relationship between both the mutual fund?s annual fee and risk-adjusted return to the fund?s characteristics. The characteristics of the study are the size of the fund's assets, age, if the fund is bank managed or not, Tracking Error, and standard deviation of return.By using the performance measures of CAPM, Fama and French 3-factor model, and Carhart?s 4-factor model monthly risk-adjusted returns are created for all funds over the period.

En underso?kning av Bayeuxtapetens (BT) spra?kliga struktur. Underso?kningen avser bera?ttandetsorganisering och fo?rdelning mellan huvudfris, ba?rder, den kortfattade inbroderade texten och en postulerad fo?rlorad text. Sa?rskild fokus la?ggs pa? den s.k.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

This cross-sectional study investigated the use of health benefits in relation to the self-rated health of employees at two medium-sized industrial enterprises in Hälsingland. The method used to investigate this was through a self-designed questionnaire consisting 19 questions about health, lifestyle and health benefits at the workplace. A total of 100 questionnaires were distributed in the two companies, hence 50 surveys at each workplace. The response rate was measured to 88 % and 74 %, which means a loss of 6 persons and 13 persons. The results showed that Company nr 1 offers its employees a health benefits consisting of free access to gym in the company premises after working hours and financial contributions to training-cards.

I sågverksindustrin är marginalerna små och sågverk måste ha som ambition att få ut det optimala värdet ur varje enskild stock för att kunna konkurrera på den konkurrensutsatta marknaden. Problemet på VIDA Alvesta AB är att det inte existerar någon egentlig sortering innan stockarna kommer in i sågen och därmed sågas en relativt stor andel med rotänden först. Detta examensarbete behandlar om 3D-mätramen hos VIDA Alvesta AB och speciellt hur mätningarna skiljer sig beroende på vilken ände som kommer först in i såglinjen.Uppgiften har delats upp i två olika försök. Dels ett repeterbarhetstest för att se hur ofta 3D-mätramens mätning skiljer sig om den körs igenom femton gånger med topp- respektive rotänden först, dels en kontroll hur stor differensen blev mellan toppändekörning och rotändekörning vid analys av 78 stycken stockar, alla med slumpvis dimension. Dessa kördes igenom 3D-mätramen två gånger med vardera ände för att eventuella felaktigheter skulle kunna upptäckas.Resultatet som erhölls i båda undersökningarna visade att körning med roten först gav en mer precis mätning än körning med toppänden först.

Interior window shutters can be found in historical buildings, but they are an uncommon occurrence in modern buildings. In modern contemporary construction, large glass panels are often the ideal because of increased light inflow and for architectural purposes. However, this can generate several negative effects, such as increased energy loss, lack of privacy and high sunlight penetration. Problems that window shutters could have accommodated historically. This thesis identifies a lack of knowledge about interior window shutters in the Swedish building stock.