BackgroundThis paper is based on an issue raised by the organization Energigas Sverige, which together with the Ministry of Finance has posed the question about the fiscal impact of an increase in biogas production. Since the fiscal effects of an increased biogas production are both positive and negative, due to reduced use of fossil fuels, we want to investigate this further.PurposeThe purpose is to describe and explain the obtained fiscal impacts of an increased biogas production and based on our problem: ?What are the obtained fiscal effects caused by an increase in biogas production?? we could see the following fiscal effects: positive impact on employment, increased revenues of social security contributions and income taxes, reduced unemployment costs and reduced tax revenues on fossil fuels. These effects are summarized in a negative tax revenue of 2,6 billion SEK. Along the summarized negative effect we also accepted one of the two prepared hypotheses, which stated that an increase in biogas production leads to a negative fiscal impact. Design/Methodology/ApproachWe have chosen to work from an Anglo-Saxon scientific tradition and furthermore, we have a positivistic approach when we want to explain the relationship between cause and effect of an increase in biogas production and the following fiscal impacts.

This study will focus on the fund raising market and what characteristics that can be found in marketing in this market. The donations to fund raising organizations has increased lately and therefore we found it interesting to study how their marketing has developed over time and what risks that can be found. When talking about marketing in fund raising organizations it?s difficult to not include the donors. Therefore have we also studied what value creates for the donors and how the organizations work to gain their trust.

Background: Pedagogical documentation is currently used as a natural part of the educational activities under the revised curriculum for preschool.Aim: The purpose of this study is to see how preschool teachers perceive and define educational documentation in preschool. The aim is also to see what opportunities and obstacles that may arise over the pedagogical documentation.Method: The study was conducted along a qualitative approach with questionnaires in order to reach more preschool teachers and thus obtain a broader picture of the subject content. From a phenomenological approach I have taken account of the preschool teachers' experience and perception of educational documentation and designed it to my own interpretation.Results: The results show that pedagogical documentation is an important tool in preschool teachers work not only found to contain a product, but seems more like a collection of a lot of products to be brought together into a whole..

Background: Earlier studies show that nurses work environment is a factor that may affect the quality in nursing care negatively. Other factors are: number of employees, working hours, work structure and planning and working relationships between colleagues. Work relationships are particularly important for nurses as they can affect patient safety. Nurses are prone to stressrelated illnesses and high stress levels prove to have a negative affect on the quality of nursing care. To develop and assure the quality demands effort from every employee.

Background ? The last 20 years healthcare has been facing increased demands on efficiency and increased customer satisfaction. This despite reduced resources and increasing demand. These demands are presents in all departments within healthcare organisations, including medical laboratories that currently receive an ever-increasing number of remittances. Laboratory flows are quickly becoming overloaded with samples and related materials.

During the emergence of social work, women have been considered to hold greater competence in social relations. Approximately 80% of social workers in Sweden are women, which leaves men in a minority. Men are considered to have advantages in female-dominated professions because of their unique and desirable abilities. This paper aims to adress men's underpresentation in the female-dominated social work profession. The purpose is to explore the attitudes and experiences of men working in a minority group.

This essay examines how a group of five youths? self identities are affected by unemploy-ment, contact with the social services and by labour market interventions. In Sweden youth employment has been regarded as a social problem. Arbetslinjen that could be translated into the work model or the work line influences and is a necessity for the Swedish welfare system. With a hermeneutic scientific philosophical position the method used to examine this has been to interview the youths, in the age of 18-25, individually.

AbstractTitle:Lean Production in The Public SectorsLevel:Final assignment for Master of Science in Business Administration.Authors:Simon Mårtensson and Ramnpreet Kaur MaanSupervisor:Stig Sörling and Tomas Källquist.Examiner:Lars-Johan ÅgeDate:2015 ? June.Aim:The use of Lean Production in the public sector is increasing and there are still opportunities for improvement that contributes to a higher customer value. According to previous research that has been done, there is a lack of research in the field of Lean production in the public sector. Thus, the aim of this study is to create an understanding of how Lean production as a concept can help to influence employees to work with continuous improvements and customer value in the public sector.Method:The study has a hermeneutic perspective as a starting point where the substance is studied from an operator approach. We have chosen to build our study with the help of deduction starting with a theoretical framework and then go into the empirical framework.

In this text I will work on three situations from my daily work as a pedagogue at preschool. The situations are about how pedagogues at preschool relate to children in difficult situations, e.g. when they pee in their pants or long for their pacifier. Those are situations which occur frequently at preschool, but they are still rarely coming up for discussions. The problem in the situations is difficult to describe which makes the essay a suitable form for me to explore and discuss it.

The purpose of this study is to explore how preschool teachers succeed in their mission to conduct work that will enhance children's interest and knowledge in technology. The study was conducted by qualitative semi-structured interviews among eight teachers at seven preschools in the same municipality. The method was chosen because I wanted to get as detailed and full answers as possible. I also wanted to find out their individual perceptions. The result shows that most of the teachers think that they have insufficient knowledge to practically work with technology. At the same time they?re expressing that technology is a broad area that sometimes is a little more complicated than it needs to be.

The aim of this study is to examine the perception of work of young men and women. A central problem that the study focus on is how young men and women value work, what do they expect to get out of work, and what are their experiences of work. The study also examines what work value and work mean for them. Eight young men and women between the ages of 22-25, currently working in different field, were interviewed. The individuals interviewed had different educational backgrounds.

The aim is to find out how teachers apply the knowledge they get from mathematics pilots in preschool and from mathematics developer in the municipality, as well as how they work further towards the children with mathematics.The study is based on qualitative interviews with two teachers, one mathematic pilot and one mathematic developer. I used the semi-structured interview questions.The results show that teachers believe that mathematics pilots will inspire the teachers in their work with mathematics in preschool. One of the teachers who were interviewed said:?Mathematics pilots should be those that have the strongest glasses and coming up with new ideas and they push the rest of the teachers in their work with mathematics in relation to children in preschool?.The teachers use the correct terms for mathematical concepts with the children. They also stressed how important it is to point out to the kids that it is mathematics that they are doing.The conclusion of the study is that the teachers agree that it is their approach towards the children that is important and how they can lead the children?s interest of mathematics forward.

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

The aim of this study is to create understanding of why companies should collaborate with artists and how artists and businesses build strong partnerships. We also want to understand the development of relations between the music industry and companies, together with the problems, possibilities and implications it has for both artists and corporate identity and brand. The music industry has been changing rapidly during the digital revolution and new problems and opportunities have emerged which the music industry can choose to either embrace or renounce. This study is made with a qualitative approach based on interviews with relevant individuals from the music industry. We have carefully chosen these individuals to counterpart different segments of the music industry and to execute our purpose from various perspectives.

The aim with this study is to illustrate the underlying causes of students? difficulties in Mathematics from a teacher perspective. The approach that has been used through this study is qualitative, method wise interviews were used. The selection for the study consists of five teachers with many years? experience in the subject of Mathematics.