Abstract Title: How to source from Russia? - A multiple case study of six companies? experience of purchasing in Russia. Authors: Richard Werthén, Technology ManagementJohan Öhlén, Production Engineering and Management Supervisors: Christer Kedström, Dept of Business Administration Johan Lundin, Dept of Industrial Management and Logistics, Engineering LogisticsRolf Blomgren, Purchasing Manager SR, ScaniaLars Erik Nerback, Purchasing Director SE, Scania Issues: The issues presented are:? What characterise Russia as a supplier market?? Which sourcing experiences have been made by other Swedish companies in Russia?? How can this knowledge be utilised at Scania? Purpose: The purpose of this master thesis is to find out whether it is worthwhile for Scania to look for new suppliers in Russia, based on other Swedish companies? experiences of purchasing in the country. Method: In order to answer the purpose of our thesis the study of Scania?s purchasing organisation has to be complemented with in-depth studies of other companies? purchasing organisations.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

The purpose of this essay is to examine Banverket?s problems with its current financial model as it relates to reporting on operations and maintenance work, and to propose measures to simplify the model..

For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which revenues and costs they may expect thenext period.

This thesis examines Swedish filmmakers' modes of work and production within the Swedish film landscape. An introductory historical overview treats the Swedish regionalization since the mid 1990's. Political and economical aspects of producing films in various regions serve as a background for understanding the new generation of decentralised Swedish filmmaking, and the use of sound and music in contemporary film. The analysis consists of empirical studies; interviews with directors and producers, working with music for film and TV. Although the filmmaking perspective is in focus, composers and film scholars are heard as well.

Titeln på denna studie är Internalisering av kategoriella par i form utav homosexuella asylsökande. Studiens syfte är att undersöka om och hur föreställningar utifrån ett heteronormativt synsätt, hos handläggaren på Migrationsverket, påverkar asylprövningen av homosexuella. Studien berör hur diskursen i samhället formar föreställningar av den homosexuelle mannen och hur dessa föreställningar blir gällande inom myndighetsutövningen vid Migrationsverket. Studien utgår från teorier av Michel Foucault, samt är kompletterad och avgränsad med hjälp av andra teorier, bland annat Queerteorin. Studien bygger på semistrukturerade intervjuer av sju handläggare vid Migrationsverket, verksamma vid två olika kontor i Stockholm.

This paper covers a study of the Swedish charging market for electric vehicles from both the perspective of stakeholders and car owners. By interviewing representatives of four key stakeholders on the market; commercial parkings, malls, service stations and working places, data regarding their business models of today is examined. At present electricity is provided for free, but all stakeholder point out that this business model is not sustainable in the long run. The result of the interviews shows that electricity won?t be offered for free in the future ? the question is which factors affect how long it will take for the different stakeholders to find a suitable business model.

Restrictions in nature conservations are increasing the influence of forest management. Nobel broadleaved forests are more influenced than other forests, because they are considered to be more valuable than other forest types in Skåne. There has been a lack of knowledge about the amount that is set-aside for nature conservation and what types of forest that is concerned. These are the main questions to be answered in this thesis. Moreover has the timber quality been compared between set-aside and non-set-aside areas since it affect the financial conditions for the forestry in nobel broadleved forests. The last asked question deals with the financial consequences of set-aside.

In this study, six teachers have been interviewed about their vision and teaching of reading comprehension, both for pupils who has cleared the reading code and those who have not. The aim is to illustrate if teachers in middle school spend time to exercise reading comprehension, or if this is left to the Swedish teachers. Thus only according to the subject Swedish, the students are entitled to be given the opportunity to develop reading strategies.The interviews are semi-structured based on qualitative research. The informants are three teachers of Swedish and three teachers of other subjects. Two different interview guides were used containing three questions.

The aim of this text is to compare the semantic profile of the Russian prefix B?- with that of the Swedish particle "ut". It follows Janda's categorization of Russian B?-verbs into semantic groups and compares Swedish phrasal verbs with the particle "ut" to the semantics of the Russian prefix B?-. The material consists of Russian B?-verbs and their Swedish translations retrieved from Norstedts ryska ordbok.

The bachelor's thesis is to examine the explanatory factors affecting the choice of capital structure in real estate companies. The analysis is based on data collected from the main financial reporting from 2007; all listed real estate companies listed on Swedish, Norwegian, Danish and Finnish stock market. Based on previous research and theories, we have defined five independent variables that are linked to the debt ratio, which are: profitability, growth, firm size, cost of debt and operational risk. The statistical tests have resulted in that we can say with certainty that profitable firms tend to have a lower debt to equity ratio. We can also say with certainty that property companies with high interest costs have a high level of indebtedness..

The purpose of this study is to illustrate, analyze and discuss how a group of Swedish-born adolescents of non-Swedish descent identify themselves in relation to personal experiences of belonging and loyalty. I have chosen a qualitative research methodology in the form of one group interview and two individual interviews.The result of the study shows that the group of Swedish-born adolescents of non-Swedish descent identify themselvs with one or more nation-states in different ways depending on different concept metaphors that underlie the concept of nation in different national discourses..

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

Background and problemThe biggest difference between companies and non-profit organizations are their purposes. Companies? purpose is to generate profit to the shareholders. Non-profit organizations do not have any shareholders and their purpose is to offer service to receivers of benefits.There are a lot of non-profit organizations today and the competition for the donations is rough. Non-profit organizations can influence the publics? decision of who to support by creating a financial reporting that appeal to the public.PurposeThe purpose of this essay is to examine how non-profit goals are measured in non-profit organizations and if there are a practice on the subject.MethodologyWe choose a qualitative approach as we wanted to understand the reality by explaining it with words.

The aim of this masters thesis, based on discourse analysis and organization theory, is to study how individuals in different Swedish cultural organizations- and agencys are working with disaster preparedness.The purpose of this is to examine whether organizational structures affect different persons work, cooperation and practical application concerning disaster preparedness in collaboration with both external and internal organizations.The research shows that disaster preparedness are affected by priority issues as well as financial resources causing consequences for future work concerning this kind of issues.Another problem which is also examined and discussed in this thesis are the problematic approach to personal initiative which today is the leading operation for the organizations to deal with disaster preparedness instead of creating professional titles for the persons handles these complex issues..