The Swedish business cycle is in a strong position at the moment, leading to great results and larger profits. This strong business posture has encouraged companies to increase both their liquidity and revenue. Now there is a dilemma, what actions should or could a respectable business take on these newfound liquid assets.The purpose of this paper is to deliver a clear picture of what options there are for such companies listed on the Swedish stock-market, and how the market wants them to act. To these means we have studied the basic theories linked to this subject and reviewed the cause and effects that motivates them. We have also conducted interviews with the people representing the market through their line of business.In the theory we found several options on what companies in similar situations tend to do.

Koncernbidrag är en transaktion som syftar till att genom vinstöverföring mellan bolag i en koncern jämna ut förluster och därmed minska koncernens totala skatt. Redovisning av koncernbidrag i Sverige saknar direkt reglering, utan har utlämnats till praxis och rekommendationer, som visar sig vara oeniga om huruvida koncernbidrag ska redovisas över resultaträkningen eller direkt i balansräkningen. Från och med 2005 ska alla börsnoterade bolag, i enlighet med EU-lagstiftningen, upprätta sina koncernredovisningar enligt International Accounting Standards Board:s föreskrifter. Studien visade hur övergången till redovisning enligt IASB:s regler har påverkat de noterade bolagen i deras redovisning av koncernbidrag genom att utreda om IASB har några uttalade regler för hur koncernbidrag ska redovisas, till vilken kategori i redovisningen koncernbidrag kan hänföras, om standard saknas eller om de enligt IASB inte ska ingå i redovisningen överhuvudtaget?Syftet var att kartlägga vilken historisk utveckling regleringen av koncernbidragsredovisning har genomgått, vilken redovisningspraxis som finns och hur den förhåller sig till svenska och internationella regler.

Printed newspapers are on the decline, while digital versions are in rapid growth. Consequently the industry must draw up new business models around the digital format - models that can produce revenue streams equivalent to those that the print format used to produce. However, after a decade of 'free' online news, consumers now hesitate to pay. In their struggle for survival, strategic pricing is a central issue for newspapers. This study aims at describing how Swedish newspapers price their digital content, by analyzing their pricing processes and five factors that may influence the choice of paywall and price levels.

The purpose of this thesis is to examine the Swedish Plymouth brethren?s relation to contemporary technology. What types of technology are considered acceptable and where do they draw the line? Due to the brethren?s separation from the parts of the world they believe leads people away from God, such as the entertainment industry, immoralities etc., they reject use of television and radio. These two are viewed as uncontrolled types of technology since the user does not have control of its contents.

AbstractThe purpose with this essay has been to gain a greater understanding and clarify how an arena can create value within place marketing and development of a place brand. This will be achieved through a description of which values an arena causes in the surrounding areas and an understanding of how these values can be interpreted through the place brand. We decided to base our study according to the following two questions:1. What are the underlying reasons why there has been such a big trend with arena project?2.

The purpose of this paper was, on the basis of the association?s annual reports, to describe appropriate key performance indicators for non-profit associations. The purpose was furthermore to study how the associations show their goal-attainment. The research was delimited to contain the second category of non profit associations, which include sports associations. The authors choose three non profit associations, which according to the law, shall draw up annual reports. The three ice hockey associations HV71, MODO Hockey and Frölunda Hockey Club, were thereafter chosen on the basis of those delimits.

The purpose of my essay is on one hand to research and evaluate the measures that one intermediate school in Sweden, uses in order to prevent bullying and stop it in the event that one pupil happens to get bullied or harassed. In other words, I would like to show how that school is capable of creating a safe environment. Qualitative research is used to obtain these findings.On the other hand, I also wish to examine what pupils at the school think about these measures and how they perceive the attitudes of the school?s teachers and management regarding the prevention of bullying. In order to acquire this information quantitative research is used.The conclusions that I draw after conducting my research are as follows:1- Regarding the ?Anti ? bullying Performance Plan?, my essay shows that school teachers and management actively work in order to maintain a safe environment and as a result bullying is successfully prevented the school.

The purpose of the study was to describe the nurse´s role and experiences aroundpreparation of children in front of peripheral venous catheter (PVC) placement andblood draw. The study used a descriptive design with qualitative approach and wasperformed on a pediatric clinic in Sweden. Semi-structured interviews were performedwith seven nurses of whom the first was a pilot interview, which was included in theresult. The recruitment of nurses was made by a purposeful sampling, maximumvariation sampling, with help of the quality coordinator of the pediatric clinic. Thecollected data was analyzed with the manifest qualitative content method.

Arbetet handlar om blodbank för hund och katt, det innehåller information om bloddonator, blodtappning, rutiner vid hantering av blodprodukter, vad det finns för blodprodukter och deras användningsområden, samt blodtransfusion och transfusionsreaktioner. För att bli bloddonator ska vissa kriterier uppfyllas, donatorn ska vara frisk, ha bra temperament, uppnå en viss vikt, ha bra blodvärden, inte bära på smittsamma sjukdomar med mera. Vid blodtappning på hund används oftast slutna humansystem, medans man på katt använder små specialanpassade system. Antikoagulantia och näringslösningar används i systemen så att blodet inte ska koagulera samt att blodprodukten ska få längre hållbarhets tid. Det är viktigt att blodtappningen sker med hög aseptik så risken för bakteriekontamination blir så liten som möjligt.

The view on which kind of fiction that should be mediated to the public through the Swedish public library system has since the late 60´s been dominated by what in this Master?s thesis is called: ´the discourse on quality of literary fiction´. The aim of this thesis is to examine to which extent this discourse still plays an active role in the Swedish public library system or if that discourse has been replaced by a more market-led, demand responsive view, where the features of ´quality´ and ´culture´ have been downplayed and replaced by a ´customer?s service view´ on how and why fiction should be mediated to the public. The methodological and theoretical perspective in this thesis is led by the understanding of the discourse analysis in Michel Foucault?s ´The Archaeology of Knowledge´.

E-Series 450 is a chainsaw designed by Husqvarna AB to the semi-professional user. Husqvarna is a world leader when it comes to chainsaws, trimmers, lawn mowers and garden tractors. The problem in hand can be addressed by the question. ?How easy can we start a chainsaw? The purposehas been to provide a solution to the question above and give Husqvarna a good base of which they can continue towards a finished product.

The aim of this study was to examine young men born between 1990-1995 with anorectal malformations (ARM) whom have undergone the new PSARP-operation starting in 1990, and how they experience their psychosocial and sexual health. The study also examines how they cope with their life situation and what their experience is of the health care and how they were responded to through out the years. This study is a qualitative research and consists seven semi- structured interviews with young men between sixteen and twenty years old. The analyses of this material resulted in three themes around which the study centers: psychosocial health, sexual health and the medical establishment and the informants thoughts about the proposition of counseling for themselves and other individuals born with ARM. The study shows that these young men have a good psychosocial health and a likely reason for that is good parental relationships and close friendships.

The purpose of this thesis has been to explore in what ways Franz Kafka?s ?The Metamorphosis? can be read as a story of gender. By bringing together Judith Butler?s theory of materialization and Lennard J. Davis?s crip theory I have spoken of Dismodernity as the domain of abject bodies that have been repudiated by (post)modern societies as untintelligible and dysfunctional.

AbstractThe purpose with this essay has been to gain a greater understanding and clarify how an arena can create value within place marketing and development of a place brand. This will be achieved through a description of which values an arena causes in the surrounding areas and an understanding of how these values can be interpreted through the place brand. We decided to base our study according to the following two questions:1. What are the underlying reasons why there has been such a big trend with arena project?2.

E-Series 450 is a chainsaw designed by Husqvarna AB to the semi-professional user. Husqvarna is a world leader when it comes to chainsaws, trimmers, lawn mowers and garden tractors. The problem in hand can be addressed by the question. ?How easy can we start a chainsaw? The purposehas been to provide a solution to the question above and give Husqvarna a good base of which they can continue towards a finished product.