Bakgrund och problem: Anva?ndningen av e-handel har va?xt de senaste a?ren och detta har medfo?rt sto?rre mo?jligheter fo?r kunder. E-handeln har mo?jlighet att na? ut till en sto?rre ma?lgrupp utan geografiska hinder. Detta medfo?r ett behov av fo?ra?ndring i distributionen av fysiska produkter.

Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

Syftet med denna uppsats är att undersöka vilket användningsområde journalister, som är anknutna till en redaktion, har att använda sig av bloggar och dess möjligheter. Vi vill undersöka bloggen som fenomen och då i synnerhet varför journalisten väljer att använda sig av denna alternativa medieproduktion, trots att han har möjlighet att genom sin redaktion kunna uttrycka sig och bli publicerad för en allmänhet som lyssnar till honom/henne. Vi kommer med hjälp av intervjuer, gjorda via mail, försöka att klargöra hur bloggen används av journalister och till vår hjälp kommer vi att använda Jürgen Habermas teori om offentlighet så som han har förklarat det i sin bok Borgerlig offentlighet.Frågeställningen i uppsatsen är:· Hur ser journalisten på bloggen i avseende på det offentliga och det privata?· Vilket urval gör journalisten då han/hon skriver i sin blogg?· Hur kan journalisten använda sig av bloggen?Undersökningen grundar sig i två stycken mailintervjuer med journalister som själva bloggar. Dessa två är Anders Linder, ledarskribent på Svenska Dagbladet, som bloggar under Svenska dagbladets redaktionella flagg och Andreas Ekström, journalist på Sydsvenskan, som skriver i ett mer privat rum.

Handel kan beskrivas som grunden i städer och deras utveckling. Handelsplatser lockar människor och skapar stadsliv. Handel är således en viktig del både i översiktliga mål och i den fysiska planeringen. I stadsbyggnadsideal om att skapa en tät och blandad stad är handel en central aspekt och en önskan om att kunna styra handelsplatsernas utveckling kan i idealen utläsas. I diskussioner kring handelns utveckling som förts av forskare och i myn- dighetsrapporter ifrågasätts dock var makten att styra utvecklingen egentligen ligger. I denna studie undersöks hur maktförhållanden kopplade till handel kan påverka utveck- lingen av handelsplatser i en kommun.

There is no standardized test to control the appropriate physical ability in the Swedish ambulance service. The county in question does not perform annual physical tests. A project has been going to develop science-based physical tests, designed for the ambulance service. The research has resulted in the Aasa-test.Objective: The aims of this study were to examine the ambulance staff perception of the Aasa-test relevance, introduction of annual tests and the importance of their own physical training in relation to ambulance work.Method: A quasi-experimental study with a comparative design has been conducted. Aasa-tests were conducted in 41 randomly selected staff at an ambulance station in central Sweden.

IntroduktionUtifrån den samhällssyn som råder diskrimineras ofta personer med funktionsnedsättningar genom att betraktas som otillräckliga för att inkluderas i samhället. Inkludering av barn och ungdomar inom idrottsorganisationer ser olika ut. Å ena sidan inkluderas de i idrottsrörelsen genom handikappsidrottsföreningar, å andra sidan inkluderas de i idrottsföreningar som erbjuder dem att vara medlemmar i verksamheten. Genom att inkluderas i idrottsföreningar kan allmänhetens attityd om olika funktionsnedsättningar avdramatiseras. Orter med begränsat deltagarantal kan även försvåra bildandet av speciella handikappidrottsorganisationer.

Background: Cerebral Palsy is usually divided into three subgroups: ataxic, spastic and dyskinetic, where children and adolescents can, because of misestimation in nutrition and energy intake, suffer from weight problems.Aim: To compare calculations with equations with the individual's measured RMR in the subgroups, to see if any equation is more suitable. This could be used as a tool to calculate the resting metabolism at times when it is not possible to perform clinical measurements.Method: The RMR has been measured in 37 children and adolescents aged 3-15 years through indirect respiratory calorimetry. Those values have been compared with calculations from five equations. The results were then analyzed in order to find if any equation is better to apply for calculating resting metabolism for each subgroup.Results: The ataxic group was overestimated by 56.5% of the calculated values. WHO/FAO/UNU?s equation indicates a significantly strong correlation between the measured and calculated values (r=0.85, p<0.05).

The purpose of this study is to improve the understanding of the dynamics behind Chinese-Western buyer-supplier relationships. The study takes on a partially inductive approach by commencing with exploratory in-depth interviews. The main body of the study consists of a cross-sectional survey. Data has been collected through an on-line questionnaire. The theoretical review consists of industrial relationships with specific accounts on the role of adaptation, trust and commitment; a stream of literature in cross-cultural relationships deriving from Hofstede?s culturalist legacy with specific reference to Chinese-Western relationships, including studies on relationship bonding, and the role of guanxi.

Syfte: Syftet med denna uppsats är att analysera utvecklingen av användandet av elektroniska business-to-business auktioner, utifrån ett kundperspektiv i fordonsbranschen. Metod: Denna uppsats präglas av den kvalitativa metoden, för att därigenom ge en ökad förståelse kring utvecklingen av användandet av e-auktioner. Inledningsvis har en litteraturstudie genomförts, varpå intervjuer med representanter för företag i fordonsbranschen gjorts. Slutsatser: Som utgångspunkt har vi valt uppskattningen att e-auktioner skall motsvara 25 procent av den elektroniska B2B-handeln i fordonsindustrin 2002. Det råder en övertygelse om att en betydande missräkning gjorts.

Litteraturstudien har som mål att reda ut vad Atopisk Dermatit hos hund (CAD) är för något, hur det diagnosticeras och hur sjukdomen kan förebyggas. Eftersom 10-15% av hundpopulationen är drabbade av sjukdomen som ofta innebär klåda och lidande för hunden är det av stort intresse att arbeta för att förebygga förekomsten av sjukdomen samt för effektiva behandlingsmetoder. Immunförsvaret, diagnosticering, miljöexponering, genetiska faktorer och hudbarriären är områden som behandlas i studien och är faktorer som direkt eller indirekt påverkar varandra samt uppkomsten av CAD. Det genetiska arbetet är av stor vikt för förståelsen kring CAD vilket är viktigt för att hitta bra behandlingsmetoder. Genom Genomewide association studies (GWAS) har en kandidat region påträffats innehållande potentiella regulatoriska mutationer på genen PKP2 som kodar för ett proteinet Plakophilin 2 som finns i desmosomer vilka associeras med utvecklingen av CAD hos svenska Schäferhundar.

The last couple of years the use of Internet has changed in the way that the web pages can be affected of the person that uses them. Because of this dynamic Internet technology has emerged that makes it possible for a web page to receive information from a web browser. This information can then be used to affect the appearance of the page. PHP and ASP are two dynamic Internet technologies. They are integrated in HTML and are executed on the web server.

In November 2010, The Swedish Association of Local Authorities and Regions (Sveriges Kommuner och Landsting) distributed a survey where 53 % of the responding municipalities declared that they use Twitter. Out of the municipalities that declared they did not use social media, 49 % answered that they were planning on using it but that they had not gotten started. The purpose with social media was primarily declared to be maintaining dialogue with citizens and a channel for information.The informal ?twittersphere? is a new environment for the conventionally formal government communication, and with it comes an entirely new set of demands on the style and content of texts, compared to other media. The purpose of my work was to present a style proposal for the public sector?s communication on Twitter, with the help of theory and empirical data.My methods consisted of text analysis and qualitative interviews.

Background: Røvik claim that both public and private sector, large and small firms, are working with the same administrative standards, recipes, as these are currently considered to be ?right?. He argues that this is partly due to the globalization of the information society, which is making it possible for recipes to spread rapidly. An area affected of this is purchasing, where many new strategic and organizational concepts have been developed. Nowadays, people argue that ?every penny saved in the procurement function, is an extra penny in profit? and that purchasing decisions affect the entire company and its performance.

In Sweden, the demand for bio energy has increased in recent years due to the current energy and climate debate. In 2008, the energy supply of Sweden was 612 TWh, biofuels accounted for 123 TWh of these. Stumps have been highlighted as a potential fuel in recent years and the Swedish Forest Agency expects a technically and biologically feasible potential of 20.7 TWh annually between 2010 and 2019. The idea of utilize stumps is not new. During the 19th century stumps were used for tar production and during the 70?s and 80?s attempts were made to use stumps in the pulp industry.

This study investigates the concept of regionalism in the context of the Swedish middle-level political arena. The used method is qualitative theory and two cases are studied: Västra Götaland and Norrbottens läns landsting.The aim of the study is to see what the politicans think about Swedens regionalization process by compare the views of politicans that function in a region and in a county council. Do they have the same vision about what constitutes a region and which advantages do they see in working in a region or in a county council? Also dimensions about territorially and sectorial autonomy on the regional level, presented by King and Pierre are investigated in order to explain the different regionala organs functioning accordingly to these dimensions.The empirical material that have been analyzed is taken from 17 interviews, from government writings and reports from the SKL association, Sveriges Kommuner och Landsting, about the topic of regionalization and the effects and goals in Sweden.The conclusion of the material is that there is common opinion among the politicans about the goals of a region and also about which areas that can benefit the most from the perspective of beeing a region instead of a county council. When it comes to explaining the dimensions of territorially and sectorial autonomy the results have shown that the region has the most both territorially and sectorial autonomy, which is due to the regions rightfullness to taxation right, which is high in the region and ensured by a strong catchment area.