Title: Interorganizational accounting in close relations ? A case study of the relation between a big purchasing company and two of their most important cooperation partners Course: Master thesis in Business and Administration within Accounting, 30 ECTS Advisor: Gun Abrahamsson Theoretical framework: This thesis uses theories of business relationships, management information systems and interorganizational accounting. Conclusions: Despite a difference in the relations the interorganizational accounting is designed and used in a similar way. The interorganizational accounting that exists in the two relations has a medium scope, fast timeline, high aggregation and high integration. The information is mainly used for attention directing and for decision making.

The European Union's work on equal opportunities for women and men can be described historically in three eras; equal treatment, positive action and, most recently, the gender perspective. In accordance with the latter, gender mainstreaming is the latest method in dealing with these issues. Its aim is the implementation of the gender perspective in all policy processes and to challenge the male norm that permeates all decision making. EU:s work on equal opportunities, though, persists not only of gender mainstreaming but has a double approach also including special actions.This thesis bases its argumentation on discourse analysis of communications from the Commission regarding employment and social affairs. It argues that the two components of the double approach; gender mainstreaming and special actions, are incompatible and even becomes contra productive put together.

The main purpose of a Flight Data Recorder (FDR) is to facilitate the investigation of incidents. In order to interpret the data that has been recorded in the FDR the data has to be visualized in some way. This can be done with software on a computer or with hardware that is specific for the model of aircraft that the data originates from.The aim of this project is to visualize data for six parameters from the FDR of Saab 2000 in an avionics rig. The avionics rig resembles the cockpit of Saab 2000 and the displays in it are identical to the ones found in the plane. All six parameters are shown on the same display.Due to safety regulation vital systems in aircraft are doubled, with one system on the left side and one on the right.

It is statutory that teachers shall document their student's development of knowledge in different subjects. The teachers employed by Sundbybergs municipality have been commissioned to do the documentation in the web-based electronic system Projekt- och Omdömesdatabasen, P.O.D.B. The purpose of this study was to investigate witch effect the IT-solution P.O.D.B has brought for the teachers in their task of student documentation. By conducting interviews and questionnaire studies I have been looking for answers to if the target achievements have increased by using the IT-solution, and if the teachers are aware of what they may or may not write about their students in the system. The conclusions I have been able to draw through my studies are that the teachers have accepted the commission to use P.O.D.B.

The hotel sector has reviewed big changes, as higher requirements on independent hotels have been set. In order to be able to compete with big hotel chains, it is no longer sufficient to only use the 4P of marketing mix, it is also required a bigger focus on the personnel. Trained and service aimed employees are service companies' intangible assets and they become more important. Globalisation and internationalisation has however contributed to that the labor market has become more open, and employees easier can compare employment conditions or change job.The aim of this essay is to analyze and to evaluate conditions for the internal marketing at independent hotels, in order to be able to achieve employee loyalty. The essay builds on a comparison between managers' and employees' views about internal marketing.A qualitative hermeneutical study has been used in order to be able to analyze and evaluate conditions for the independent hotels' internal marketing.

AbstractMany pupils struggleto read. Teachers must therefore know how to motivate these pupils. In this qualitative study the aim is to investigate what some teachers do to motivate pupils to read. Data were collected through interviews with four teachers from two schools. The teachers said that the choice of book was extremely important for making pupils interested in reading, and that reading aloud and cooperation with parents and libraries are of great importance.

This is a study of the work of a Danish music teacher at a free school (grade 1 9) in Copenhagen. The teaching is based explicitly on playing in ensemble and the pupils play at a high artistic level compared to a normal school. Data collection was made during three days with the help of observation, video recording and qualitative interviews. The report contains video clips where the pupils and the teacher play together. The great differences between this model of teaching and the normal, lie in the teacher participation in the music making, the central role of the rhythms, the early start (grade two), the form of songs and arrangements and the lack of notation in favor of music making by ear.

The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.

I och med att konkurrensen är hård mellan idrottsklubbar så är det viktigt att uppträda professionellt för att locka publik till sitt idrottsarrangemang. En del av detta är att ta hand om besökare på ett snabbt och smidigt sätt. Denna rapport beskriver hur vi gick tillväga för att skapa ett biljettförsäljningssystem åt Bodens ishockeyklubb. Det är tänkt att programmet ska användas i Björknäshallen, vilken är Bodens IK´s hemma arena. Som det fungerar nu så markerar de på papper vilka platser som säljs och skriver sedan ut biljetten för hand.

It has become popular for political scientists to discuss the transformation from government to governance and the networks? greater influence on public policymaking. However, this debate lacks methodological, empirical and theoretical research about the relationship between governance networks and representative democracy. The main objective of this essay is to understand the relationship between governance networks and representative democracy through a case study of the governance network Leader Linné. The theoretical framework includes four analysis models about the relationship between governance networks and representative democracy that are analysed by five factors connected to representative democracy.

Background: Increasingly, companies choose to finance their business with corporate bonds which has resulted in an increased demand on credit ratings. As such the rating agencies have a very important role in the financial markets. Examining the value of a credit-rating can be very interesting for both issuer and investor. Purpose: The purpose of the study is to identify and define the value of rating. Execution: The study is built upon nine interviews with rated and non-rated firms and investors.

The purpose of this essay was to find an understanding of what factors whichaffect refugee reception in two municipalities in the southern part of Sweden, themunicipality of Vellinge and the municipality of Landskrona. Three interviewswere made with three local politicians and these interviews were then analysedusing postcolonial theory. With the help of Matthew J. Gibney we identified sevenfactors which aided us in the analysis these were: Integration history, Ethnicaffinity, Determining who is a refugee, The wealth of the municipality, Thehousing market, The labour market and The action of other municipalities.We found that these factors were all useful in creating an understanding ofrefugee reception in the two municipalities. However they affected themunicipalities differently.

The purpose of this study is to analyse the offer from the ministry of education and cultural affairs to Swedish public libraries concerning a computerised connection to SUNET (the Swedish University Network). The study is based on analyses of the main texts from the campaign and interviews in order to identify arguments that caused the libraries to accept or decline the offer. My conclusions are that the marketing of the SUNET-offer was to a large extent filled with technicalities, and that the campaign failed to identify and focus on the true recipients the decision-makers. The wordings used in the written material were too negative and discouraging. In order to succeed with future concentrations concerning public libraries, it is vitally important to overcome the boundaries between the decision-makers in the local government, the people responsible for information technology and the library staff..

By using the cyborg as a structural tool to analyze certain aspects of human interaction with what can be perceived as landscape or landscape architectural elements, this thesis seeks to explore the concept of the cyborg landscape in order to place human practice in the context of postmodern ideas of the end of true nature. Ever since human kind has externalized evo-lution by using tools and extending the body with technological inventions, we have also taken our surroundings out of their natural trajectory. Everything we do that is conditioned by the use of technology is altering that which we perceive as nature and natural. Since we have been doing this for millennia we have of course also altered our surroundings by the influence of technology.This thesis uses three examples of landscape or landscape architectural elements that are conditioned by the integration of technology to explore this practice through a postmodern model of analysis based on the concept and basic premises of the cyborg, or the cybernetic organism. A cybernetic organism is in short an organism that has functioning technological parts integrated into its system.

This study aims to show how teachers talk about their teaching with regards to gender in relation to literature.We have interviewed four teachers of Swedish for upper secondary school to discover how they feel about, and understand, the fact that gender is a factor in the teaching of literature and that they should present to the students literature written by both male and female authors. To analyze the interviews we use Sannersted's (1991) theory about teachers as street-level-bureaucrats ("närbyråkrater"). He states that teachers are persons who have to follow what politicians have decided but they are fairly free to choose how they do it, but to be able to follow a decision as closely as possible three qualifications have to be met. The teachers have to understand the decision, be able to follow it and want to follow it. We find that the teachers that we have interviewed are aware that they discuss gender issues with their students and they all claim that they present a variation of authors to their students.