The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

The purpose of this essay was to describe and analyse the tension/conflict between external demands and actual conditions, as experienced (and told in interviews) by employees at two social insurance offices in Scania, concerning their roles in the process of working life rehabilitation. The theoretical starting point is the theory of street-level bureaucrats, as defined by Lipsky. The comprehension among the employees were that working life rehabilitation services are approved less today compared to a few years ago. The discretion, i.e. the position to choose among competing alternatives; about what to do, how to do it etc., characteristic of street-level bureaucrats, according to the employees is less prominent, as the routines of handling cases and decision making are regulated.

The aim of this study is to examine the interaction between a group of multilingual, twelve-year-old children, and three libraries. The children live in a suburb of a larger city. The three libraries are their school-library, the library in their suburb and the main library in the city. We have examined if and how the children use the libraries, what the libraries mean to them in their daily life and what their possibilities are when it comes to participate in and influence activities and collections at the libraries. We have pursued qualitative interviews with sixteen children in grade six and three librarians, working with multilingual children at the three libraries.

This bachelor thesis covers fire protection methods of structural steel and the aim is to develop an information tool designed for inexperienced structural engineers. The information tool covers basic fire protection methods and the general way to produce a fire resistance for structural steel. The layout of this information tool is a simple folder that contains information about the most important steps when producing fire protection for a steel structure.The thesis starts with a general overview of the fire protection needed in buildings to fulfill national legislative and regulatory requirements. To get an understanding of how steel components behave during the influence of fire, a brief overview is presented of the material properties of steel. This chapter also contains a review of previous research in the area.

Arbetet bygger på att de informationssystem som används idag men som blir allt äldre och därigenom inte klarar de krav som ställs på dem. Detta medför att informationssystemen måste migreras till modernare plattformar, då företagen dels inte klarar sig utan dess nuvarande funktionalitet och dels måste vidareutveckla systemen.Detta arbete tar upp olika sätt som detta kan genomföras på och vilka problem som kan komma att uppstå när detta sker. För att kunna undersöka detta så genomfördes ett antal migrationer. Språken som migrationen kommer att ske mellan är Visual Basic 6 och Visual Basic .net. Migrationerna kommer att ske med hjälp av ett migrationsverktyg, samt ett ramverk som i arbetet skräddarsys för just arbetets typ av migrationer.Det arbetet kommer fram till är att det sker problem vid användande av ett verktyg och även att det inte ger tillräckligt med respons på vad som gått snett under migrationerna..

The current debate regarding organizational strategies for sustainabledevelopment is influenced by the theory of global governance. Decentralizedstructures of the global society are taken to use in the realization of a sustainabledevelopment. New roles of transnational networks and partnerships raisesquestions of the ability of global governance to co-ordinate and implement longtermsolutions without assistance from centralized and hierarchic structures basedon government. The aim for this thesis is to illustrate the current conditions forwell-functioning networks of sustainable development and examine therelationship between global governance and government. Issues of participation,decision making and compliance are examined by a case study of the Marrakechprocess, a global process to support the implementation of sustainableconsumption and production.

Tourism has been an expanding market since the first travel agency started in the middle of the 18?Th century, and today it is a global industry, with intensified competition and high demands from the customers. Product development is therefore one of the most important aspects for successful companies, and scientists also agree that the first stages in product development are the most critical. This essay is focusing on those stages, regarding product development on travel agencies, and the research question is as follows: How are new tourism destinations developed and what is the difference in working process between small and big travel agencies? The empirical research consists of qualitative semi-structured interviews with two big and two small travel agencies.

Urban planning in Sweden has played an important role for the welfare state we have created. It has served as a way to achieve improvements. But too often decisions, about the changes, were made by those who were not directly affected by them. Democratically speaking, it is important that the group most affected by a decision also comes to make the decision. This thesis examines the motives for working with citizen participation and user participation in planning contexts.

Titel: "Kvinnliga akter drar inte lika mycket publik" - En studie om bokares roll som beslutsfattare i klubbscenen.Examensarbete, Musik & Event Management, HT 2014Ekonomihögskolan vid Linnéuniversitetet i Kalmar, Organisation, 2FE74EFörfattare: Patric Sigvardson & Sara ZeggaiHandledare: Kjell Arvidsson, Examinator: Mikael Lundgren Syftet med vår studie är att belysa klubbscenen ur ett jämställdhetsperspektiv. Det har vi gjort genom att studera ett antal bokare och hur de fattar sina beslut och se till vilken påverkan sociala nätverk, intressen och värderingar spelar in vid beslutsfattande. Syftet är även att belysa vikten av bokarens roll som beslutsfattare och att hålla igång debatten om jämställdhet för att kunna bidra till en mer jämställd klubbscen. Vi har använt oss av en induktiv ansats för att bäst kunna besvara forskningsfrågorna. Empirin samlade vi in genom primärdata i form av intervjuer som vi sedan kompletterade med sekundärdata i form av artiklar, litteratur, webbsidor samt dokumentärer. Sedan tolkade vi empirin och utvecklade möjliga samband och mönster från den insamlade data och formulerade teorier utifrån dessa.

The aim was to investigate three anti-racist groups of pupils, their thoughts about respectively their work against racism. The aim was divided into the following questions: - What is, according to the groups, racism and what does the situation look like at the schools? - What does the dynamics in the group look like? - What courses of action are the groups using and how can they improve their work? - How can the groups be described according to the terms work group and basic assumption group? To answer these questions I made three group interviews, one with each group. I analysed the results partly according to earlier research and literature, partly according to the group theory of WR Bion, using the terms work group and basic assumption group. My conclusion is that the word racism seems to have been affected by inflation, since the groups include bullying as well as anti-racists.

Ethical evaluation of scientific studies carried out using animals is legally mandated in many countries and has been so in Sweden for over three decades. The animal ethics committees (AECs) responsible for the task have however been subjected to criticism; common critique being that the wrong issues are discussed and that the ethical evaluation is thus incomplete, that there is a lack of coherence across committees and that the committees are not as democratic as they might appear. This study investigates the view of Swedish AEC members on a number of issues in order to shed some light on the mandate and functioning of the committees, and on the grounds for ongoing criticism. In a survey and interviews AEC members and other persons connected to the committees gave their views on the AEC task in relation to their roles, the ethical evaluation per se and whether or not emotions such as empathy play any part in it. There were significant differences found between AEC member categories and several issues were encountered, many of which have been stressed in previous studies.

This report shows the process of the development of a sensor module for the seed drills of Väderstad Verken AB. The module is supposed to replace existing solutions, provided that it is better from both a constructional- and an economical aspect. The purpose of the sensor is to continuously give the driver information about the level of height of the front- and drilling tools and the main purpose of the sensor is to allow the seeds to be placed at the desired depth. The sensors which have been taken into consideration have all been of an analogue type and have a protection class of minimum IP67.The methods applied have been taken from the book ?The Mechanical Design Process? by David G.

The purpose of this master´s thesis was to investigate the role and function of the annual reports of public libraries: for what purpose are they put together and how are they evaluated and utilised. The study presents different views on the structure and content of library annual reports. Focusing on a specific public library and its municipal administration, the authors identify and describe problems and possibilities regarding the library annual reports. The study also provides a general view of their occurrence, their addressees and the importance attached to them.In a review of current literature on accounting and activity reports the authors place the annual reports of public libraries in a wider context. The study also presents two current models of performance measurement - the Intangible Assets Monitor and the Balanced Scorecard - which were developed in the private sector, and the authors discuss their relevance when applied to public libraries.Data were collected both in interviews and by means of a questionnaire.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

A major issue that has been a subject for quite some time is whether there will be a scarcity of metals in the bedrock in the future and whether or not we might end up with a problem similar to that of the big oil crisis in the mid-seventies. Following the oil crisis many oil companies started up with risk management to control future risks. This work presents how Swedish mining companies work with risk management to handle risks that might come up in the future due to metal scarceness. How Swedish mining companies look at the possible metal scarceness and if they use risk management in their decision-making process is studied. By doing interviews with Swedish owned mining companies it was found that the mining companies did not see the future metal scarcity as a risk, even though 2/3 of the companies acknowledged the scarceness to be a reality.