During the changes of time, the stipulations for the existence of books and libraries also change. With technical advances come new possibilities, and the option to publish literature electronically is one of them. The purpose of this Master's thesis is to answer the question how the advantages and disadvantages of electronically published literature is described and constructed. To further deepen the analysis these questions were asked: What aims are the electronically published literature said to achieve? Why are the electronically published literature said to achieve these aims? And who are favoured/disfavoured by electronically published literature? The analyzed publications are four Swedish library related publications: Biblioteksbladet, Dik-forum, Ikoner and Nya Ciceron.

SCA is the largest private owned forest owner in Sweden, with an ownership of 2 million hectares of productive forestland. To manage the planning of such large areas and to fit the traditional organization structure of a Swedish forest company, the planning approach is subdivided into three stages; strategic, tactical and operational. The strategic part, based on a statistic sample of stands, returns a harvest level estimate which should then be implemented at actual sites in the tactical part. This procedure can lead to incompatible solutions as the strategic solution is not necessarily possible to translate into actual sites in the tactical plan. The geographic aspect is important in tactical planning due to the large costs for moving equipment and maintenance of a large number of forest roads.

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.

Old hollow trees of oak contain a large amount of wood mould. Unfortunately, these trees have in the last century been greatly reduced in numbers. It has resulted in that species that depend on these habitats, saproxylic species, have become at risk to decrease in numbers or die out regionally. Previous studies have shown that the volume of wood mould is an important factor for occurrence and population size of saproxylic organisms. The aim of the present study was to examine how the volume of wood mould varies among ash (Fraxinus excelsior), lime (Tilia sp.), maple (Acer platanoides), aspen (Populus tremula) and oak (Quercus robur).

3D-modelling in AutoCAD This thesis is done in cooperation with LB-Hus in Bromölla, and have aimed to establish a digital AutoCAD model of one of the company?s house types and to find out what opportunities there are to do visualisations in the form of images directly from the programme. Modeling has been carried out so that the very construction of the house is included. Interiors and installations, with the exception of the ventilation system, have been left out in the model. The model has been created with solid models after a comparative study made between solid models and surface models to find out which option in this case was the easiest to handle and took up the least space.

Från mitten av nittiotalet fram till början av tjugohundratalet har riksbanksräntan haft en sjunkande trend vilket har medfört att många av de svenska småspararna har sökt sig till andra investeringsmöjligheter än enbart bankkonton. Warranter har här varit ett billigt men riskfyllt alternativ på börsen. En warrant är väldigt lik en option, med den skillnaden att en market maker (anställd av emittenten) används för att kontinuerligt ställa köp och säljkurser för en warrant. Detta innebär att prissättningen sker subjektivt, vilket leder oss till vår problemformulering som lyder:Är det möjligt att urskilja olika prissättningsstrategier hos emittenterna när det gäller den implicita volatiliteten?Med tanke på detta problem har vi valt att utgå från en kvantitativ studie och valt att se det från småspararnas perspektiv.

?During the past few years cooperation between the EU member states has expanded considerably in areas such as justice and homeland affairs. International cooperation in criminal justice has become more important as borders between EU countries has been lifted and because of this, various criminal groups have also had more opportunities to commit crimes cross borders. The Italian mafia groups in particularly have been operating in almost every country in Europe and have exploited the possibilities offered by the EU. The increase of organized crime in Europe has created a demand for EU to step up their actions against the organized crime.The purpose of this essay is to investigate exactly how the significant EU is has been in battling organized crime in Italy.

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.

The aim of this master´s thesis is to explore how Stockholms new library´s identity is constructed, and further to relate the case study to a general discussion of the identity of public libraries in Sweden. This is done through analysis of the visions and plans that the planned library is based on. We feel that it is a relevant study since questions concerning the public library's identity are for library and information science as well as the institution. Questions posed in the study are: How is the roles and identity of the planned library described in the texts that form the basis of the project? What characterises the relationship between the present and the planned library? What discourses concerning the public library's identity can we see in the material?The theoretical framework of the thesis is a discourse oriented analysis based on the critical discourse analysis of Norman Fairclough.

For many years, there has been a housing shortage in Sweden. Many have been expecting a construction boom in the housing sector, but that has yet to arrive. With the current legislations and guidelines surrounding modern, energy efficient housing; production costs have increased dramatically in recent years. As a result, having a negative effect on housing production despite the high demand for homes.This exam work is carried out on a construction project of Sjötorpshus AB and its purpose is to evaluate how to optimise the construction process for the production of a new residential settlement, "Kv.Hunden", located in Katrineholm. In an interview with the company's MD, Pär Knutsson, four main issues were defined to focus on.

The search for antibiotic compounds from the natural environment has been going on for seven decades, ever since penicillin entered the market and antibiotic treatments became routine. The evolutionary pressure put on the pathogenic microorganisms induced a rapid spreading of naturally occurring resistance genes, leaving only the option of finding new antibiotics to treat the resistant pathogens. Microorganisms have been extensively mined for their biosynthetic abilities to produce biologically active compounds. To date, more than 23 000 microbial natural products have been discovered. The Actinomycetales are ubiquitous bacteria that have been used for antibiotic discovery for more than half a century, and over 10 000 natural products have been identified from the order.

With the political situation that prevails in the world, the need for contingency planning for the ecclesiastical heritage has become actualized with the aim of protecting the churches and their assets in war and armed conflicts. In accordance with Kulturmilj?lagen (SFS 1988:950) chapter 4 ? 15a, the Church of Sweden and its organizational parts are responsible for ensuring that contingency plans for the ecclesiastical heritage are established. In the legal statutes, it is not clear how this is to be carried out, who is responsible for all practical aspects or what is to be protected, something that creates gaps of knowledge regarding logistics, roles and selection. This means that there is currently a lack of principles and practice around the protection of the ecclesiastical cultural heritage, as contingency planning for cultural heritage is a fairly new phenomenon that has not been practiced in times of peace.

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.

Abstract The internationalisation of a company is enabled by integration of markets. New markets mean new revenues, but also demand capital to finance the expansion. To bring in new capital may offer new possibilities but also higher debt-equity ratios, which affect how external interested parties value the company. This thesis, inspired by previous and mainly US based research, researches the debt-equity ratio of Swedish multinational and domestic companies, sampled from the Stockholm Stock Exchange. The research questions have focused on the impact of certain internationalisation variables on the debt-equity ratio; how does the debt-equity ratio differ between international and domestic companies? Can a difference be explained by the degree of internationalisation? Can a difference be better explained by the presence of international ownership? By measuring the concept internationalisation as both trade and presence, the questions were operationalised into four hypotheses.

Marketing of education is a phenomenon which has been developed throughout the increasing competition within the educational sector. The focus of this paper is the marketing made by upper secondary schools (grade 10-12) in Stockholm. The competition in this area is increasing partly due to the growing number of private schools. However, this is a phenomenon seen only in larger cities with several schools available. There are over 170 upper secondary schools in Stockholm and the students freely can choose among these.