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.

The world is facing huge challenges to overcome the climate crisis. A contributing actor to the environmental footprints are the textile industry and their production processes, which highlights the importance to act. The purpose of this study is therefore to investigate how a middle size company's purchase- and design department work to contribute to sustainable fashion and sustainable consumption. As well as to examine the challenges and possibilities that the fashion company faces in its sustainability work. The qualitative study has been prepared and is based on 15 interviews with employees in the purchase- and design department.

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.

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.

Titel: Att förpacka ett prisExamination: 2012-04-21Ämne/kurs: Kandidatuppsats, Medie- och Kommunikationsvetenskap, 15 hpFörfattare: Johan Ahlstrand & Patrik OlssonHandledare: Mikael GullikssonNyckelord: Förpackningsdesign, prispositioneringSyfte: Syftet är att undersöka tre specifika förpackningar och hur detre visuella elementen typografi, bild/illustration och formpåverkar konsumenternas prisuppfattning av produkten. Uppsatsen undersöker också om konsumenter som oftahandlar I ett specifikt produktsegment är bättre på att avgöraprispositioneringen på våra utvalda förpackningar änkonsumenter som sällan eller aldrig handlar frånproduktsegmentet.Metod: Detta är en kvantitativ undersökning, utförd med endatorstödd enkät.Teoretiska perspektiv: Studien använder sig av teorier från Marknadskommunikation med vikt på Strategisk Positionering samt Konsumentbeteende och Förpackningsdesign.Slutsats: Våra resultat visar att form i vår studie har varit det mestinflytelserika elementet när det gäller att påverkakonsumentens prisuppfattning. De visar också att konsumentersom sällan eller aldrig handlar från vårt valda produktsegment är praktiskt taget lika duktiga på att avgöra en produktsprispositionering baserat på förpackningsdesignen som dekonsumenter som handlar ofta..

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.

The main aim of this research is to survey the general colour scheme for private dwellings inVisby, built 1860?1930. During this period the visual appearance of the town of Visby changedsubstantially, since the increased local production of lime led to the plastering of many woodenbuildings. Which colour schemes were chosen for the different building types of the historic centreof Visby, and which colours came to dominate the time period? The methods used for answeringthese questions have partly been field studies on site and sampling of selected buildings, andpartly critical reading and observation of iconographic material (paintings, drawings, aquarelles,postcards and photographs).

The supermarkets are taking more and more market shares for potted plants the last years, and a greater part is bought without prior planning. Signals from several European countries, for example Denmark and UK, indicate that potted plants with added value have become more and more popular and the added value is based on present trends. The meaning of added value in this thesis is fancy pots, packaging, pins or arrangements. Potted plants with added value sold in supermarkets offer the consumer the advantage of getting a ?ready product? quick and easy.

Background: A debated subject in today?s society is CEO compensation. Companies which give the CEO compensation mean that it motivates them to maximize the company?s return. The compensations are based on various types of variables, such as financial measures and financial ratio.

A change of generations occurs several times during a company?s lifetime. It is a process that requires planning and time. If the current owner wants to keep the company within the family, he has two options; he can either sell the company to a family member, or give the company to the new owner, like a gift. When the owner sells the company, it is common that he accomplishes it to a losing price.

The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.