Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE13E, spring semester 2014Title: Capital budgeting in Municipal-real estate companies - A study of the law of public housing company impact on capital budgeting.Authors: Axel Erlandsson, Caroline Hellman and Niklas LundqvistTutor: Anders JerrelingBackground: Municipal owned real estate companies  has in the past been obliged to take responsibility for providing housing to Swedish municipal inhabitants. Municipal owned real estate company?s has in the past been prohibited to act in profit purpose. In January 2011 the previous law of public housing was replaced with the new law on public municipal housing companies. The municipality may not provide the municipal owned company with any financial advantages against a private owned real estate company.

The intention of this essay is to describe the problems with loss of books at three Swedish University libraries. It?s based on interviews with librarians. The library codes of ethics, the library law and the terms of reference of the libraries are central for my understanding. Interview results: Little was being done to stop theft.

This thesis introduces Kongjian Yu?s design approach in terms of industrial heritage conservation in connection to transformation and urban design. The approach is examined respectively on two cases from China and USA. The thesis give a brief introduction to current achievement in conservation research and general profile of industrial conservation practice. Based on case and theory study, Yu?s design approach is carefully applied to an industrial area Nyhamnen in Malmö and a design proposal is produced.

Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

This Master?s thesis investigates user education at high school libraries. The aim of this study is to examine user education and the educational approach that librarian?s experience in their teaching. The method used for the study is qualitative interviews with seven high school librarians.

In Sweden prostitution is by many considered to be a social problem that primarily affects women. To counteract prostitution is a political priority and as a result the purchase of sexual services is prohibited by law. Since the law that prohibits the purchase of sexual services entered into force it has been continuously debated and widely disputed. The aim of this thesis is to compare the image of prostitution found in the travaux préparatoires of the law with four sex workers? view of the phenomenon.

Titel:                 Allmännyttiga bostadsbolags utmaningar med miljonprogrammet ? Samhällsansvar kontra affärsmässighetNivå:                 C-uppsats i ämnet företagsekonomiFörfattare:        Joakim Fornaeus och Rickard MattssonHandledare:     Lars SteinerDatum:             2012-Maj Syfte: Syftet med denna uppsats är att beskriva och analysera hur allmännyttiga kommunala bostadsbolag hanterar problemen med miljonprogrammet på ett affärsmässigt och samtidigt socialt ansvarsfullt sätt.Metod: Denna studie har bedrivits med en kvalitativ vetenskaplig metod. Vi har genomfört totalt fyra intervjuer varav två per telefon, med personer från tre olika företag samt en person från hyresgästföreningen.Resultat & slutsats: Det måste helt enkelt till en rad regelförändringar som ger bättre ekonomiska förutsättningar för allmännyttiga bostadsbolag om man från statens sida även i fortsättningen vill se allmännyttiga bostadsbolag som framträdande aktörer på bostadsmarknaden.Förslag till fortsatt forskning: Ett förslag till vidare forskning är att man skulle räkna på vilka förslag till lösningar som är mest realistiska. Vidare vilka som är mest gynnsamma för dels samhället men också för bostadsbolaget som sådant. Det skulle också vara intressant att se vad som händer om det nu inte skulle bli några regelförändringar.

This thesis? objective is to evaluate the recently proposed Shy (2002) approach of estimating consumer switching costs. We apply Shy?s method for estimating switching costs on the Swedish markets for bank deposits and telecommunications. The evaluation has been achieved by comparing estimated results to economic theories, related empirical studies, and our expectations.

In Sweden, the most common way to castrate a bitch is by midline approach. In this study, flank and midline approaches are compared in order to evaluate incision by the flank as an alternative technique for ovariohysterectomy in the bitch. The study was performed on straydogs in the central part of Thailand under field conditions. 32 bitches were included in the study. The castration technique was by flank and midline approach, alternating with every other bitch.

Over the last decades, language in the public sector has changed due to influence from New public management. In this thesis, I seek to investigate librarians? attitudes towards a more businesslike way of speaking about libraries, referred to here as management-speak. For this purpose, I?ve used a modified version of the matched guise technique.

The response to many on-going or emerging conflicts since the beginning of the 21st century has been different forms of multinational complex peace operations. Civil-military relations are a commonly studied field that traditionally has its focus on nations. This study intends, in the context of organisations, to test the correlation between a civil-military approach and outcome in complex peace operations. A hypothesis has been deduced from researcher Robert Egnell?s theory on complex peace operations, that states that: UN peace operations with an integrated civil-military approach are more successful in achieving their goals than peace operations with a divided approach.

The response to many on-going or emerging conflicts since the beginning of the 21st century has been different forms of multinational complex peace operations. Civil-military relations are a commonly studied field that traditionally has its focus on nations. This study intends, in the context of organisations, to test the correlation between a civil-military approach and outcome in complex peace operations. A hypothesis has been deduced from researcher Robert Egnell?s theory on complex peace operations, that states that: UN peace operations with an integrated civil-military approach are more successful in achieving their goals than peace operations with a divided approach.

SUMMARYThe demands on the public environment are big and in particular on the environment of communication which we spend a lot of time in on our way to work, school etc. The city-approach is a road section that leads from the periphery of the city to the centre of the city, often through boring and meaningless industrial areas that displays the back side of the city to the voyager on the city-approach. The intentions of this thesis in landscape architecture has been to study one of the two city-approaches to the city of Luleå, the close surroundings and contextual position in the city and not at least give suggestions of ways how the city-approach can be changed, clarified and improved. The study of the city-approach has been made by studying literature that concern city-approaches and the architecture of roads in general. Studies of different analysis methods has been made to find appropriate approaches to work with the specific study of the city-approach to Luleå.

This thesis examines the approach for implementing strategy that has been applied by the study object, Svenska Spel. The specific approach originates from the theories of Elliot Jaques, whose key proposal is that individuals have different capability of carrying out tasks over different time-spans. The main purpose of the study is to analyze how the approach has influenced the management control systems in use, in order to ensure that the strategy is successfully implemented on corporate as well as operational level. Twenty in debt interviews conducted with employees, representing a vertical cross section throughout the organization, are the main source of the study?s empirical foundation.

This thesis examines the implications of a shorter  intensive action research  project on  the formative assessments  key  strategies  four  and  five  that  are  activating  learners  as  learning  resources  for  one another and activating learners as owners of their own learning.  The research questions were ?How do the pupils experience the formative approach?? ?What didactic consequences does the formative approach  mean  for  the  role  of  the  teacher??  and  ?How  does  the  formative  approach  affects  the pupils?  results  on a  short term??. The results were that the  majority of the pupils liked the approach and that they felt like their efficiency increased. The didactic consequences were that the teacher had to spend more time on evaluation but had more time during the lesson to listen to and discuss with the pupils. The pupils? results were not changed in comparison with the control group..