The study tries to increase the understanding of the phenomenon known as the Big bath, on the question whether the market accepts Big bath accounting principle or not. Big bath is an accounting theory meaning that a company is likely to increase its impairment in a specific year. This could be as a reaction on a change in the leadership, a depreciation of the result or maybe an external decrease in demand. Through a quantitative survey of the market it is examining whether the companies themselves are inclined to use the procedure and if the stock market accepts it. The study concludes that Big bath similar procedures are a fairly common accounting practice and that the stock market does not seem to mind. .

Thesis in project management, D-level by Chris Baldebo & Anders Persson spring semester2011. Tutor: Lennart Ljung. ?Project Manager's Psychosocial Work Environment in thePublic Sector ? A Qualitative Study in the Värmland County Council?.The purpose of this study is to examine how project managers in the public sector perceivetheir psychosocial work environment in a public organization. Therefore we have formulateda hypothesis based on the assumption that there exist differences in how project managersperceive their psychosocial work environment, depending on whether they work in public orprivate sector.Based on the objective, one research question has been formulated: How do projectmanagers active in the Pegasus program experience their psychosocial work environment? Tobe able to say something characteristic about the project managers psychosocial workenvironment our approach has been to interview five project managers.

The Income Tax Act is enacted what criteria must be met to obtain a tax reduction of household work. Household work is the common term for ROT- and RUT-works. The purpose of the tax reduction is to increase job opportunities and to discourage that undocumented work performs.It is only for the labor cost as tax reduction is given for. The concept of labor cost is defined in law as it is not comprised of cost of materials, equipment or travel. The preliminary work provides no closer explanation what the labor cost includes.

Because of the increasing numbers of international tourist arrivals each year it is essential that tourist operators are aware of the impacts that tourism generate. Tourism affects the world in an environmental, social and economic way, positive but also in a negative way. To travel responsible and sustainable is therefore important, and operators have a responsibility in this subject.Because of this I wanted to look at how Swedish tourist operators manage responsible tourism, together with what amount of information their customers receive about this. To be able to study how operators work with this I conducted three interviews via email. The tourist operators were of different sizes and specializations to receive a more extensive result.

A great deal of the nature experience we get today is from travelling along our roads, which to a large extent go through the forest landscape. This makes the forest along our roads interesting to look at from a nature experience perspective. The main idea of this work is to increase the awareness of how we are affected by the forest when we travel through it and find out how the forest should be adapted to the road environment to create a pleasant nature experience as well as increase traffic safety. 0.9 % of Sweden's total forest area (equivalent to 200 000 hectares) is in close proximity to roads. Additionally, in Sweden 440 million hours are spent behind the wheel of which a great deal probably is spent on roads surrounded by forest in some form.

The purpose with this essay is to give the reader an insight into and to describe the Danish Work Environment Act in its current wording and then compare it with the Swedish Work Environment Act. The first part of the essay describes the Work Environment Act and after that I compare with the Swedish Work Environment Act. At the end of the essay I will give my own thoughts of the result of this essay. I have chosen not to describe some of the chapters of the Act, for example the chapter about technical means and materials, because of the less importance for this essay and of my own interest. I have also chosen not to make mention of individual professions.

This study aims to show what differences, if any, there are between how men and women are decribed in new litterature history textbooks for upper secondary school and then to compare them with and older textbook where differences already have been spotted. The books we anlyze are Svenska timmar litteraturen by Svante Skoglund (2012) and Ekengrens svenska by Hans-Erik Ekengren and Britta Lorentzson-Ekengren (2011) and the one we compare them to is Den levande litteraturen by Ulf Jansson (2007). To help us anlyze these textbooks we use Charles Tilly's theory about categorical inequality where he states that inequality exists because of people's fondnes for placing their fellows in different categories such as e.g. man/woman and old/young. We also use De los Reyes' and Mulinari's theory which states that to get rid of the categorical inequality we need to think intersectionally.

Competence Portals are software tools that are intended to make it easier for persons that have had no previous contact to find and contact each other. The portals can address areas ranging from finding an expert within an organisation to the marketing of the competence of a region or a research centre to other organisations. The purpose of the thesis is to examine the necessity of Competence Portals in research-intensive organisations. Important characteristics of the information in such portals have been identified and used as a basis for recommendations regarding how Competence Portals could be designed. Furthermore, the thesis focuses on the task of finding a source of knowledge within an organisation.

As self-service technologies become more common in service provisions, a deeper understanding is needed of how customer satisfaction is affected by automated service encounters. Drawing from theories of customer satisfaction, human interaction, and the dynamics of complex service provisions, the differences between automated and interpersonal service encounters in the initial part of a service provision are examined in terms of customers? evaluation of the service encounter itself, overall satisfaction, as well as the service encounter?s impact on global evaluations and evaluations of other non-dependant service encounters. The study was performed on people travelling by air on Swedish domestic routes. Passengers were asked to evaluate the airline?s performance on different attributes of the air travel they had undertaken, as well as to form an overall evaluation of the service.

Då hunden har blivit en allt större del i människans liv och är en växande målgrupp, vill vi undersöka hur svenska hundägare ser på att resa med sin hund inom Sverige, speciellt vad de har för åsikter om hundvänliga hotell.Den data vi har samlat in är från en enkätundersökning gjord på 522 hundägare i Sverige. Vårt huvudsakliga mål med denna studie är att se om det finns en marknad för fler hundvänliga hotell i Sverige och hur kommunikationen mellan hotellen och hundägarna fungerar. Vi tror att hotellen kan dra nytta av resultatet från denna studie.Resultatet visar på att det finns ett behov av fler hundvänliga hotell i Sverige. Dock verkar det största problemet ligga i kommunikationen mellan hotellen och hundägarna. Eftersom hundägarna känner att det finns en brist i informationen, om vilka hotell som tillåter hundar.

The increase in farmland value in Swedens plain areas is a well known fact in today's Swedish agricultural. In connection with the fluctuating prices of crops and inputs, are increasing the risk exposure to agriculture. The increased value of agricultural land has in Sweden over the years been due to a high demand for land that has existed and exists in Sweden. The increasing demand is linked to a structural rationalization of Swedish agriculture, leading to fewer and larger farm units (www, privataaffärer, Carl Johan Jurss).The purpose of this study is to examine the potential risks associated with the farmland value falls or remains unchanged, according to a farm credit administrator's perspective. The idea is to get a picture of the main factors taken into account when lending and the problems with falling or stable land prices into account when lending.

The purpose of this paper is to form an understanding of how to use the demand for usability and accessibility. Requirements for usability and accessibility are available from several agencies, an example is Myndigheten för delaktighet. Through literature studies, I get answer to what are usability and accessibility and the demands that can be set on a public website. In this study of three municipalities you get a glance how local authorities have been working on their web pages and if they fulfill the requirements so that the disabled would consider that the page has good usability and accessibility. In the interviews conducted in one of the municipalities you will receive information how they plan, organize, implement, monitor and develop their websites.

Hepatitis E virus, HEV, is a frequent causative agent behind, especially waterborne, infections in developing countries such as India. However, during the last years the number of non-travel-associated infections in industrialised countries, for example US, Germany and Sweden, has increased. The symptoms vary from mild with nausea to icterus and it can even be lethal. There are four different genotypes of HEV and many studies consider HEV infection to be a zoonosis. Scientists have by using phylogenetic analyses found great genetic similarity between strains isolated from humans, pigs and food, such as pork and liver, especially among viruses belonging to genotype 3.

The social media arena is rapidly growing and more and moreorganisations take part in the daily ongoing conversations indifferent social media channels. Conversations are being heldacross borders on every available topic and ratings and reviews ofconsumer products and services is one of them. This focus onglobalisation is also the reality of the hospitality- and tourismindustry. Their customers travel across borders and are eager,given the opportunity, to share their experiences with each other.As organisations within the hospitality- and tourism industry meetthese demands in terms of providing technological infrastructurefor information sharing and involve themselves in theseconversations there are some issues that need to be addressed.What does the logic of social media look like? How iscommunicating in social media any different from traditionalmarket communication? And how can hospitality- and tourismorganisations adapt their communication to fit into the logic ofsocial media?To conclude how organisations within the hospitality- and tourismindustry can benefit from the use of social media, I haveinterviewed representatives from a number of organisations andstudied their communication.

Grubbe Ventilation AB is a sheet metal and ventilation company who provides design, installation, service, and repair of ventilation. The company is expanding their business by building a new facility in Umeå, Västerbotten. The property is designed to be used for both office and industrial work.Grubbe Ventelation AB has not yet decided upon wish system which is to be established to provide the building with heating and cooling. The consulting firm Umeå Projekt Team has therefore been asked to investigate the possibilities to invest in geothermal- heating and cooling.If the investigation of a geothermal heating- and cooling system would provide favorable results it would be a very appropriate alternative that provides energy at low costs and are an environmentally friendly option as the energy comes from stored solar energy in the ground is provided by stored solar energy in the ground.The facility ´s heating and cooling consumptions are calculated in the program BV2 and the result indicate a heating demand of 185 000 kWh per year due to thermal transmittance, transmission losses, heating of warm water and a cooling requirement of 5500 kWh.Three different systems of geothermal heating and cooling were tested in the computer program Energy Earth Design. The results show no difference in the dimensioning of the drill hole if merely heating were to be used or both heating and cooling were to be established.