Lättelement located in Örnskoldsvik AB is one of Sweden's leading companies in the development of building elements in the form of roofs, walls and floors made ??out of light beams. The company has clients from Lund to Kiruna, and from Norway. This means that the elements have high standards when they have to take many different loads from wind and snow due to such wide geographic variation.The roof elements are structured so that the main body is made of light beams with an I?profile.

Uppsatsen gör en genomgripande kvalitativ analys av redovisningens roll i institutionsteatern, i två fallstudier, med fokus på synliggörande av värdeskapande. Syftet är att öka förståelse för redovisningens funktion vid styrning av verksamheter med icke-finansiella mål. Ytterligare en ambition med uppsatsen är att föreslå ett förhållningssätt till icke-mätbara värden i redovisning och styrning.Inledningsvis presenteras de två analysobjekten som valts för fallstudier; Stockholms stadsteater och Västerbottensteatern. Genom samtalsintervjuer och observationer gör författaren närläsningar av analysobjekten som sedan relateras till utvald litteratur, praktiker och modeller av relevans för studien. Här förs resonemang kring de båda analysobjekten utifrån rådande teori inom redovisning, styrning och arts management.Studien antyder att redovisningens roll i teatern är mångfacetterad; den fyller en inre och en yttre funktion, i en konkret respektive abstrakt dimension.

My main purpose with this study is to investigate how the social worker relates to knowledge, power and profession. From this purpose has also the concept ?to be a social worker? emerged.The study is based on a qualitative study and consists of semi-structured interviews with seven social workers from different fields of expertise.The result of the study shows that the knowledge is dependent of different fields of expertise. But in the contact with the client, regardless of field of expertise, the knowledge is gathered through a reflective pattern. Through theoretical attempts and earlier experience from social workers, this is brought to life in this unique meeting.

AbstractThe customer demand for ecological products has increased in recent years, within the garden industry this mainly concerns herbs and other edible plants. The organic trend is increasing and more people are aware of the environment and want to take responsibility for it through their purchases for their garden as well.In this essay the aim is to investigate customer demand and the possibility of selling organicperennial plants in eight garden centres on the Åland islands and in Gävle/Sandviken. I include two garden centres with an organic profile to get a wider point of view. I investigate the global market for organic perennials and look further into existing certification standards on the Swedish market today.The methods I have been using are interviews and a literature study.The study shows that the experienced demand for organic perennials is small in both of myinvestigated groups. The biggest motivation for starting to sell organic perennials would be to find a supplier of these plants and that more customer would ask for them.

The starting point for this master thesis was the product of the company "Humlegården", which allows its tenants in office buildings to follow their electricity consumption in real time, through their Smartphone's. The idea that resulted from that application is to investigate if it is possible to direct the tenants in office buildings to reduce their energy consumptions, but also to be satisfied with the indoor environment. This work addresses the factors which are the main energy consumers in office buildings. It addresses legal requirements and standards which are important to follow in order to achieve good thermal comfort in buildings. Some of them are physical climate factors like thermal environment, air quality and lightning.

Fastighetsregistret (The Cadastre) is a large and important information sourcesupplied by Lantmäteriet (the Swedish mapping, cadastral and land registrationauthority). Fastighetsregistret provides geographical information about the 3.2 millionestates in use in Sweden. Fastighetsregistret has a large number of users who trustthat the provided data is reliable, but experience shows that the data can have varyingquality. As a user it is not always possible to access more detailed information inorder to assess to what extent the data in Fastighetsregistret is reliable.The purpose of this master's thesis is to investigate the possibilities of a system with agraphical user interface that present, classify and visualize the quality of the data inFastighetsregistret. The defined user group for this suggestion is internal users atLantmäteriet who have a good understanding of Fastighetsregistret.

The purpose of this essay was to study some selected magazine articles by examining how the concept of child poverty is produced in the public debate, and to see if the definition of the term has changed over time. The theoretical approach on which this study is based has been used as a tool to provide better understanding on the subject. Furthermore, theories of consumer society, the "collateral damage" and the theory of welfare regimes have been used. In the previous research presented in the paper focuses on linking children and families living in precarious economic conditions, consumer standards and welfare systems that characterize society.This study has a qualitative approach as it attempts to capture and increase understanding of how the concept of child poverty can be understood from a Swedish context. The study is based on newspaper articles that are studied using a structural text analysis.

Adolescents are coming to high school counselors to talk about sexuality for various reasons and the purpose of this study is to gain an enhanced understanding of how adolescents in high school talk regarding sexuality and LGBTQ. The empirical material is assembled on eight narrative interviews with high school counselors. The school counselors have through their experiences in meeting adolescents, submitted stories about the adolescents´ conversations regarding sexuality to us. The empirical data were analyzed by a standard critical perspective and with the help of heteronormativity it made norms about what is normal and abnormal visible and problematized. The result demonstrates that adolescents are influenced by norms of society, the media, family and friends.

In recent years there have been many corporate scandals from environmental and social aspects. Corporate irresponsible behavior has led to major public discussions on responsibility and these pressures made that many companies wanting to show that they are working for a sustainable development by voluntarily reporting economic, environmental and social and social issues in the financial statement. They hope this will create credibility for the companies. In the current situation, there are a number of guidelines that companies can use to report sustainability. One of these is the GRI guidelines which is an international framework that covers many accounting areas and allows companies to compare their sustainability reports with other companies.The purpose of this study is to determine if all state-owned companies follows the government?s requirement that these companies must form a sustainability report under the GRI guidelines, and the sustainability report must be audited and certified by an outside party.

During the years of development in the 60s and 70s the need for new housing in Sweden arose. Sweden was going to be the most modern country in the world. This period has later been called ?the time of the big programmes?. One of the parts in this building of a welfare society was a large policy of building politics with few counterparts in history.

Problem: On the basis of the franchisees role and how he look up on his role in his business, should one like the Swedish Law applies characterize the franchisees role as the role of a contractor?Purpose: The purpose with this research is too survey the franchisee in his business and how he looks upon his role as a franchisee and see if this like the Swedish Law states be characterized as the role of a contractor.Methodology: By doing a proportional stratified selection within the the Swedish Franchising community, nine semi structured interviews has been made. The empirical foundation of these interviews has been concentrated and analysed with the support of the chosen theories. The result of the analysis has created the conclusion.Theoretical perspectives: The research is built up of three angels of approach; the role, the business and the economy within the franchisee and the contractor. The three approaches aim too illustrate the role of the franchisee, the franchisees role in the business and the economical effects in franchising.

Swedish pre-school teachers are in the middle of a debate regarding a form of general school competence that today is criticized by mass media. The training and skill development that is used today is an important tool in the development of the organization as well as the people that work in them. This study aims to explain how this training actually is performed and the opinions of the pre-school teachers that actually finish the training. Previous research in this area has primarily been focused at the types of methods that exists from an executive standpoint. This study, instead, aims to shift that focus to the individual worker.

Det finns idag inte några speciella kunskapskrav inom redovisning i samband med att driva verksamhet. Bokföring som anses felaktig kan leda till ansvar och straffrättsliga åtgärder. Detta kan medföra att personer som är bokföringsskyldiga kan begå bokföringsbrott utan att vara medvetna om det, som en följd av brist på kunskap inom redovisning. Bestämmelsen om bokföringsbrott finns i 11 kap. 5§ brottsbalken.

Inledning: Internt upparbetade immateriella tillgångar har fått en alltmer betydande roll för värdeskapandet i dagens företag. Trots detta tillåter inte IAS 38 Immateriella tillgångar att dessa erkänns i balansräkningen. Författarna till Initial Accounting for Internally Generated Intangible Assets (IAIGIA) anser att detta medför att ett företags verkliga värde inte avspeglas i dess redovisning, och föreslår därför att en reformering av nuvarande standard bör genomföras.Syftet med denna uppsats är att jämföra förslagen i IAIGIA med IAS 38 för att konkretisera vilka skillnader i regleringen ett eventuellt införande av IAIGIA skulle medföra. Dessutom förs en diskussion om dessa förslag i ljuset av den aktuella debatten på ämnet. Uppsatsens huvudfråga formuleras som följer: Vilken är skillnaden mellan IAS 38 och Initial Accounting for Internally Generated Intangible Assets? Sekundärt ställs frågor om IAIGIA:s styrkor och svagheter, om förslaget utgör en tillfredsställande lösning på erkännandeproblematiken samt om det finns några andra lösningsförslag.Metod: Med utgångspunkt i en kvalitativ metodansats har de båda skrifterna IAIGIA och IAS 38 granskats samt jämförts, och utmärkande skillnader har tagits fram.

Previous research has established coaches' important role in developing elite athletes (Durand, Bush, Thomson & Salmela 1996). Athlete enhancement and assisting athletes achieve ?peak performance? has been a major objective for elite coaches as well as sports scientists (Williams & Kendall, 2007) Despite this common goal, research also question whether sports scientists and the research they pursue really effects coaches knowledge and constitute a foundation for today and tomorrows athletic performances (Bishop 2008).  This study examined elite coaches? needs and use of sport science research as well as the interaction between elite coaches and sport scientists. Following interviews of ten elite coaches, content analysis revealed that sport science is both a formal and informal resource of knowledge for coaches. Development of athletes is seen as the main objective of research retrieval and personal and/or direct contact with the sport scientist is considered to be the best way to assemble.