The aim of this master thesis is to investigate the ideas about functions that public libraries have in the local society. We have used the method idea analysis on four municipal library plans, to find out which ideas about library functions that frequented each plan, and what similarities and differences there were between the ideas about functions in each plan. As a theoretic base, we have used a theory about three dynamic spheres in modern society: the state market and civil society, and examined how these three spheres influence and control the library functions. We have extracted six different ideas about library functions: educational, social, economical, entertaining, serving and democratic functions. The most dominating ideas in this study are ideas that the public library should be an educating and formative institution.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Many companies sometimes affects that a competitive company pulls use for their trademark or their products in his advertising. It can for instance be that the company uses alike symbols or features and on so ways fields a free ride on another companies good reputation. This procedure is called reputation parasitism and settles in the marketing act, 8 a § comparative advertising. You can also condemn after the marketing acts 4 § general requirement which?s says, ?marketing must be compatible with good marketing practice? which also agrees with international chamber of commerce.

A discussion regarding the alignment and measuring procedure of propeller shafts has arose due to the competing situation in the industry, and higher standards from the customers. An estimation of the deflection of shafts in different alignment situations has been made with help of FEM-analysis and beam theory. This has been analyzed and compared with the experience from Rolls-Royce AB suppliers of shafts. An evaluation of measuring protocols has been made and the result indicates that there is a correlation between the deflection of the shaft and the run out. Results from a measuring test performed by Balino, Spain, verifies this conclusion.

PurposeThe purpose of this study is to examine the companies on Nasdaq OMXS Large and Mid Cap to see if there are interesting patterns regarding their WACC assumptions, used when performing impairment tests on goodwill, during 2007-2009. If so, can we explain these patterns? MethodWe have gathered information about the WACC assumptions presented in the annual reports of the 133 companies that were listed on OMXS Large and Mid Cap during the spring of 2011. To complement this quantitative information we have also conducted an interview with Peter Malmqvist and contacted eight of the companies that were in the study.ConclusionWe can conclude that not all companies present their WACC assumptions in the annual report, even though IAS 36 states that this should be done. Of the 45 companies that were included in our study, eight had lowered their WACC during 2008 and increased it in 2009.

The aim of this study is to look at how librarians express theirpart in reading groups organized by public libraries. Thestudy is based on interviews with seven public librarians insouth regions of Sweden. The main theory used to analyse isfound in the article Bibliotekaren som litteraturformidler(1994) written by the Norwegian librarian Jofrid KarnerSmidt, where she talks about five different roles that alibrarian can have in this context and how they appear. Threeof these roles were used in this study: the pedagogue, theliterature expert and the marketer.The interviewed librarians mostly had a similar view on howthey look at their role in the reading group. They saw theirpurpose as to provide all kinds of people with a possibility tojoin in discussions about mutual interests and share variousopinions about books.

The purpose of this thesis is to outline an appropriate model in order for companies to successfully act and compete physically as wholesalers at the same time as acting on the virtual market by selling directly to the end consumer. The approach of this thesis is hermeneutical and abductive with elements of hypothetically deductive approach. Our research has a qualitative research strategy based on case studies and interviews as well as on secondary data. Interviews were conducted with the case company JaymJay Wear AB as well as with other companies, so called mini cases. The secondary data consists mainly of textbooks, web sites and journals.

Background: The devolopment in the exchange market has attract a large number of investors. The information flow is extensive and it might be hard to follow the dynamic market. Some investors therefore choose to place their capital in a stock portfolio which is manged by a professional firm with no influence from the capital owner, this management is called discretionary managing. Purpose: the purpose of the thesis is to examine the working methods and the rationality regarding the management of the discretionary portfolios. The purpose is also to try to examine whether there is a relation between the selected risk, return and fees.

The purpose of this master?s thesis is to contribute to the development of business relationships between a supplier and its customers. The research area and research problem was further developed into three research questions. The research questions concerns the following subjects: the substance of business relationships and dimensions within relationships management that can be used in order to contribute to the development of a company?s business relationships.

There is a change happening in the Swedish market of commerce. Studies indicate that the trend of the last decades; that external shopping centres are more attractive than centres of commerce, is about to turn. It is predicted that the centre of commerce will be the most attractive in the future.No matter how the market will develop, it is important for merchants to take account of their customers by understanding their behaviour and preferences concerning what constitute an attractive marketplace. A marketplace is attractive in terms of the characteristics that creates its offer, these characteristics are called "determinants of attractiveness." This paper is based on a field study of 200 consumers in Norrtälje regarding why they are choosing to shop in the centre of Norrtälje. The purpose is to answer the question "What creates an attractive centre of commerce " in terms of a) the determinants of attractiveness and b) each determinants' influence on customer satisfaction.

A Social Enterprise is a business that features a mixture of characteristics that originates from the third and private sector. A general conception of Social Enterprises is that they aim to improve social welfare by the use of sustainable business models. The mixture of social and business features has created ambiguity about how to define Social Enterprises. The purpose of this study is to clarify Swedish Social Enterprises as a phenomenon and to examine antagonism that arises from mixing the two different sets of organisational characteristics. This is achieved by conducting a qualitative study of ten Swedish companies that the market considers to be Social Enterprises.

The high level of competition and the rapidly growing technology development has created new challenges for today's businesses where they are forced to deliver more customized products at a lower price and a shorter time period. This places high demands on the companies' ability to design and develop better products in a more efficient way. In addition to developing products, the design process focuses on securing long-term success for the company by developing nourishing skills. However, to achieve an effective design process the companies must improve their ability to plan as well as use their knowledge base in a more efficient manner. Toyota's product development system is a critical component for companies to address challenges that they?re facing and offers a great potential to create significant competitive advantages.

The background of this research is that Swedish food products have hard to compete at the home market, depending on imported food products that increase more and more for every year that pass by. The ethic values LRF associate with Swedish food products, many customers have hard to put in relation with condition of foreign agriculture. Most customers today inquire high quality, safety and convenience in the food which they are eating. The source of their food seems to have less meaning. Many restaurants and bigger households appreciate Swedish food products and wants to buy them but price differences against foreign wares are to high. We have done oral interviews with wholesale dealers, restaurants, public purchasers and with different market organisations, there we have discussed buying strategies, the way they see the primary producer, the conscious of guests, choice and attitudes to Swedish and foreign products, distribution of power in the food market chain and to what position and suspension, they want the ranks of suppliers to have. The result shows the share of imported wares within restaurants and bigger households are at a high level and will continuing increasing. Within these sectors the final consumer in many cases put less effort in the origin of the raw source of food.

The construction industry is always looking for ways to make the work more efficient aswell as minimize the waste of money in general. At the same time the industry is showing alow awareness of logistics which has to increase in order to improve the industry in thesekind of questions. Projects located in the inner city have high demands on the logistic andthe handling of material due to the so often limited space for storages of the material. Dueto this the purpose of this report is true a case, study and analyze what kind of factors thereis to take into consideration during the materials way from the supplier to the workstationin a project located in the inner city. The data for the report was collected with the help of acase study, and in three different ways.

English title: Part-time work among women in Sweden ? what influences choice of working hours? In the 1960s and 70s a large growth in part-time work amongst women in the Swedish labour market took place. A net inflow of workers into the labour market has been suggested as the main source. However, part-time work is still a common phenomenon among Swedish women; in 2004 almost 40% of all women worked part-time, and women are clearly dominating the part-time sector. A gradual changeover from house work to market work is hardly a valid explanation anymore.