With this research we aimed to seek how youth workers express their experience of counselling on the internet compared to traditional counselling face to face with a theoretical ground in semiotics and symbolic interactionism. Our questions were 1) How do youth workers describe their experiences from anonymous, faceless online counselling? 2) How do youth workers experience the differences between online counselling and the traditional face-to-face counselling? 3) Which possibilities and difficulties do they see in online communication with adolescents? We used semi-structed interviews with seven youth workers. Six of those are active in non-profit organisations, and one in social services. The results from our interviews showed that the interviewees saw that misunderstandings were more frequent on the internet, but that online counselling with adolescents still was easier than in the face-to-face meetings.

Renewable energy and the charging of electrical vehicles will increase in the future. Therefore the risk of outages is also increasing, partly because renewable energy is intermittent and the production amount can change fast. Charging electrical vehicles is often demanding high effect in short time, which could make faults occur. It takes more advanced technology to short the outage time. Today Övik Energi has high reliability in the power grid, but in order to maintain the reliability, it is time to prevent problems that can occur in the future. This thesis has presented a suggestion for the placement of fault detectors Protrol IPS2, in which a total of four detectors is proposed.

In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.

For the sender of television advertising, it is important to utilize content that gives effect, especially to get the receiver?s attention and then maintain it (Hägg, 1998). What is the content of a commercial that creates effect? Previous research focused on the impact that commercials have on the receivers. A discussion of which content that produced effect in commercials does not occur.

The aim of this Master?s thesis is to examine how librarians in two Swedish public libraries view the subject of face-front marketing and literary hierarchy. The questions posed in this thesis are: How do two public libraries in Sweden market fictional literature? Which literature does get marketed? How do the librarians view fictional literature? How do the librarians view marketing? and Does Herbert Gans? literary scale work to examine the marketing of fictional literature in two Swedish public libraries? The theoretical starting-points are Niels Ole Pors? thoughts on stock development, Philip Kotler?s thoughts on the responsible non-profit organisation and Herbert Gans? thoughts on taste-publics and taste-cultures. The empirical material was gathered through qualitative interviews with library staff in two public libraries in the south of Sweden, and by reading a sample of the fictional literature exposed in these libraries.

We acknowledge the lack of empirical studies of the performance of analyst target prices in the Swedish stock market by examining the profitability of target prices for stocks publicly traded on the Stockholm Stock Exchange. We use consensus target prices issued between 2006-2010 and create two different strategies to observe the abnormal returns generated during this period. Going long in the top decile stocks with the best target prices and going short in the bottom decile stocks with the worst target prices generates a statistically significant abnormal buy-and-hold return of 8.9%. An active strategy with daily portfolio rebalancing and a timely response to target price changes generates a less significant monthly alpha of 1.4% against CAPM. The results show to be robust against the size effect discovered by Fama and French.

This thesis is performed as a case study in Västerbotten Museum's textile storage space. The intention with this study is to investigate the relationships between the museum?s tasks: to collect, preserve and make the collections accessible. The aim is to reveal the problems that exist in museums today with increasing collections, less resources for the preservation of the collections and increasing requirements on accessibility. The aim is to deduce the problem by finding out how the different tasks relate to one another today.

The aim of this work is to develop new conceptual designs for the fairings that are situated between the fin and the rear fuselage on the new version of the JAS 39 Gripen aircraft, called the Gripen E/F. The designs presented should show a profit in the form of lower weight. To achieve weight loss, the possibilities of using other construction materials other than those which are available at Saab today were studied. Therefore, a material survey was carried out in which the market for modern construction materials was studied to get an idea of today?s level of technology.

In 1985 the Swedish Association of Local Authorities and Regions published a paper on recommended depreciation time on capital assets for the public sector. This paper should only be seen as guidance, but many municipals use it without any further investigations. Swedish municipals are not like private companies; one very distinguished difference is that they are not allowed to make any profit. The municipals in Sweden are regulated by the constitution law which means that they can not go bankrupt. The public and the private sector have different legislations that result in different ways on how they for example treat depreciations.

This study deals with the technical and economic feasibility of replacing the nuclear power plant reactor Ringhals 3 with a biofuel power plant. A technical investigation has been executed to determine which of the systems and components that could be reused and which ones would need to be replaced. The investment costs of the reconstruction have also been estimated. The cost of the electricity production has been calculated as well as the emissions of the new biofuel power plant. Based on the established rate of return, the lowest average spot price of electricity that makes the investment profitable has been calculated.

The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

Our paper is based on matrixes and the feedback process as tools in the daily work in the higher education system. The main purpose with this paper is to investigate if these tools can enhance the effect of formative assessment and increase students? empowerment in the courses. In do-ing so, we investigate if students experience that their efforts result in increased progression in their courses and if they acquire adequate proficiency in the subject matters native to their pro-grams, along with an increased desire for lifelong learning. Compulsory collection of data for profit is conducted through interviews of students in year one of the IT media program and the IT program.

AbstractMaster Thesis in business administration, School of Business and Economics at the Linneaus University, financial control, spring 2010Authors:Stefan Hellman and Ewa Warnquist Supervisor:Magnus Willesson Title: Reward systems - a study of public companies? variable compensation system Background:Our interest of the variable compensation system in public companies was brought by the recent extensive discussions of bonuses in the time of a financial crisis. This has led to that the word bonus has been given a negative connotation and we wanted to find out how the system of variable compensation is structured in the companies at Stockholm Stock Exchange. Problem:How is the variable compensation system structured in public companies? Purpose:The purpose of this paper is to study how the variable compensation in public companies is structured.