The object of this essay has been to investigate the interlibrary loan service at the universitylibraries of Borås and Kalmar. For this purpose a quantitative and a qualitative methodhave been used.The main body of information consists of statistic data concerning the incoming interlendingorders for a three-month-period. In order to examine the circumstances under which theinterlending activity exists several interviews were made.The study showed that there are several important factors which together make up the complexitythat governs the interlending activity. What type of demand there is depends on theeducational level, whether the different study programmes have a broad or limited subjectorientation or not, and if the demand is of a constant or an inconstant nature. Well-establishedroutines at the information-desk and co-operation with the departments of the different studyprogrammes are important factors in keeping the knowledge of what books and serials areneeded up to date..

Den här C-uppsatsen har gått ut på att göra en processkartläggning på återuppbyggnaden av Vivallaskolans bollhall som har brunnit ner under slutet av oktober 2010. Utifrån processkartläggningen har det gjorts analyser och observationer på aktivitetsflödet. Där framgår det vad som har gått bra och mindre bra. Till det som har gått mindre bra har förslag till lösningar tagits fram. I dessa lösningar ingår metoderna: PDCA (s.21), BIM (s.21) och Ishikawadiagram (s.21), som tydligt visar förbättringsåtgärder.Processkartläggningen och lösningsförslagen har tagits fram utifrån observationer i form av besök på arbetsplatsen samt läsning av litteratur och elektroniska källor.

Introduction: In the past years children in primary school age has become increasingly sedentary. One of the school nurses' main task is to provide tools for students to make healthy choices. During the health visit, the school nurse gets the opportunity to inform and talk about health and physical activity with the students.Aim: To describe how shool nurses? work to motivate students to physical activity.Methods: The authors have conducted a pilot study that will form the basis for a large-scale study. Four nurses were interviewed using an interview guide based on open-ended questions and a qualitative content analysis was used when the interviews were analyzed.Results: The analysis revealed two categories and four subcategories.

Studies show that activity based costing (ABC) is not widespread in practice even though it has been present in the academic world since the 80's. This thesis examines the reasons for the discrepancy between theory and practice through a case study of a Swedish manufacturing company. The intension is to answer the question of what contributes to the choice of precision in product costing.We found arguments for increasing precision in product costing but not to the extent of a full-scale ABC implementation. The company's estimation of the value of increased precision. In the study three company unique factors were isolated that affected the company's estimation of value; drifting purpose of product costing, historical use of product costing and knowledge about product costing..

The purpose of this study was to investigate what attracts children to activity and movement on the playground in a central and municipal preschool in a town located in middle of Sweden. The method was to use a qualitative group interview with five children, two girls and three boys, at the age of five. The interview consisted of a general question about what kids think is fun to do on the playground and was complemented with follow-up questions depending on what the children said. A qualitative interview with a preschool teacher and observations were carried out in the hope that they would confirm what children claimed about play and movement. This study showed a gender difference when girls like to swing together while the boys are making the swinging for a contest.

Today, there are a number of different models and methods used to estimate the equity value of a company. A common tool for valuating stock prices is the usage of different multiples. This is a method used to determine the value of a company, by examining and comparing the financial ratios of relevant peer groups. The disadvantage with this method is that it does not take all the important aspects, such as risk, investments and capital structure, into consideration. However, this study investigates if the key value, called discounted cash flow (DCF), can be integrated with the valuation of the multiples.

On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

The ISO standard ISO/IEC 17799/SS-627799-2 is a guidance for organizations to realize their information security goals. In spite of this standard, studies show flaws regarding information security in organizations. In particular flaws regarding overall view, knowledge and clear roles and responsibilities have been observed. The ISIT (Information Security Integrated Three level) model and its guidelines, developed in this thesis, help organizations to identify the required processes and procedures as well as the logical process flow. The thesis is based on theoretical studies and a case study within a multinational company.

Agricultural drainage is widely used to manage the amount of water in the ground in order to improve conditions for cultivation. However the effects of drainage companies on water regimes are considerable leading to runoff changes such as altered stream flows, peak flows and water levels. In a greater extent this could imply an increased risk for floods along affected watercourses. This study analyzes the extension of agricultural drainage within the drainage basin of Trosaån in Sweden by ArcGIS mapping. In a statistical analysis, historical variation in streamflow in relation to mean precipitation and mean temperature are investigated for the study area.

The purpose of this study was to interview different groups of people (preschool teatcher, parents and theire childen) involved in preschool about their view on outdoor activity and children´s motoric development, and how a preschool yard should be designed to promote childrens development.All parties regard outdoor activity as very important for the development of children. They also think that the outdoor environment today is good but that it could be improved by including some trees and hills. The yard should also contain soil, sand, clay and water. The children prefer grass on the ground over other substrates. This study also gives good indications to decision makers how to build new or to reconstruct pre-school yards in the future..

Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

Syftet med det här arbetet var att gestalta fem olika känslor inom genren symphonic metal. Därigenom ville jag avgöra vilka verktyg jag kunde ha nytta av i framtiden för att gestalta känslor musikaliskt och vilka skillnader som finns mellan att gestalta olika känslor. För att göra detta använde jag mig av referenslyssning av tio låtar plus några orkestrala stycken per känsla. Resultatet av lyssningen, tillsammans med olika låtskrivningstekniker, litteratur, Kirnbergers intervallkaraktäristik och Matthesons tonartskaraktäristik, användes till att skriva och arrangera mina fem låtar. Resultatet blev att jag hade lyckats skildra känslorna bra med den metod jag hade använt, men att intervallkaraktäristiken och tonartskaraktäristiken var onödiga; det skulle räcka med mina kunskaper som jag hade förvärvat under utbildningen, referenslyssning och min känsla som låtskrivare. Jag kunde inte heller urskilja några skillnader mellan att gestalta de olika känslorna; metoden var universellt tillämplig..

The aim of this master thesis is to discuss the access to literature and reading by mentally retarded persons, and how this is affected by library and care taking staffs awareness of mentally retarded persons needs of literature and reading. The reason why we decided to choose this essay topic, is that there is a lack of research about mentally retarded persons relationship with libraries, literature and reading in the field of library- and information science. This groups needs must be brought to sight, so that they can take part in the literature just as anyone else, on their own conditions. Our study involves interviews with four librarians, three reading representatives and a co-ordinator at the Easy-to-Read Foundation. We can establish that all of our informants prove to have significant knowledge about mentally retarded persons and their needs of literature and reading.

The aim of this study was to map and date glacial flutings with ice flows deviating from the predominating northwesterly ice flow direction in the southern part of Norrbotten County in northern Sweden, and also to investigate if parts of the glacial landscape are older than previously thought. The traditional view is that most landforms in the area were formed during the late Weichselian (W3). Analysis of the new high resolution elevation model (2 m grid) derived from laser scanning was performed after treating the data with a hillshade tool in ArcMap to reveal terrain features such as flutings. The analysis resulted in a map showing four main groups of deviating ice flows (N-S, NO-SV, SO-NV and S-N) and several westerly ice flows. The majority of flutings with deviating ice flows were found in low terrain.

The Swedish way to organize sport has a long tradition and the parents play an important role in ways to organize sport. Without the thousands of adults who voluntary work the sport associations would have problems to survive. However, there are tendencies to that commitment is reduced, which means that the activity is exposed. The purpose of this study was to examine parents opinions about a nonprofit children´s sport respective professional children´s sport. The study was based on questionnaires which were distributed to 83 parents in four different sports; equestrian sport, track and field sports, ice hockey and soccer.