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.

Humanity?s increasing consumption has resulted in an increasing use of resources and thus an increasing environmental impact. Hence, the environment has become an important political issue. The increasing demands from stakeholders on companies to "green" their products and work internally with environmental issues makes it more and more important for enterprises to address these issues. Small enterprises constitute the majority of all enterprises and therefore they have a significant impact on environmental problems.

The purpose of this essay was to examine how professional social workers work with follow up foster home placements. The study was based on qualitative interviews with ten professional social workers from different municipalities in Skåne in an attempt to answer the following questions:* What routines exist for the follow-up work with foster care?* What factors have an impact on how the follow-up is formed in the particular case?* How can the follow-up affect outcomes of the placement?* In what way could the work with follow-up foster home placements develop?The theories we chose to analyze our material from was the ecology of human development formed by Urie Bronfenbrenner and the theory of civil courage formed by Lennart Lundquist. The interviews were semi-structural which gave the respondents a chance to talk in a free way about the questions we presented.The result of the study showed that there is a difference in the way social workers form the follow-up work of foster care. The greatest difference is in whom the social workers include in their follow-up.

Destination branding is becoming increasingly acknowledged by regions working with tourism. Underlying is the fragmented web of actors in the supply chain of which the tourism product consists of. The main purpose of our thesis was, from a management perspective, to gain an understanding and describing how a network and the actors within it can build a consistent brand. We therefore chose to make a case study research on The Kingdom of Chrystal, or Glasriket, which is one of the most famous tourist destinations in Sweden. Our research is based on theoretical and empirical data.

In this study, company reconstructions and the financing of current accounts hereof are analysed from a perspective of insolvency law. The purpose with a company reconstruction is to maintain the operations of the company despite the insolvency of the mandator. In contrast to bankruptcy proceedings the person liable for payment stays in charge of the operations. However, this person is not allowed to sign for new loans, issue pledges of security for these loans or in any other way enter new obligations without the approval from the temporary company reconstructor. Besides providing for a successful reconstruction the reconstructor also has to consider the interests of creditors, especially to maintain the preferential order of the creditor's claims, keeping them unchanged in case of a formal bankruptcy.

 Problem: For what type of investors are index funds versus exchange-traded index funds best suited?Objective: The purpose of the paper is to determine how an index fund or an exchange-traded index fund (ETF) suits different types of investors with different requirements in terms of time frame, investment size and purpose of investment. The comparison is based on fees and trade practicality. This is going to describe the advantages and disadvantages with the two different financial instruments.Method: The study is a comparative study using two methods; one of which is a case study, the other is a qualitative interview. The case study focuses on fees and is made on an exchange traded fund (XACT OMXS30) and a simple equity index fund (Erik Pensér equity enhanced index).

Det finns en problematik i övergången för svenska studenter mellan gymnasiet och högskolan. En faktor i den problematiken är att bevis och bevisföring hanteras på olika sätt på de olika utbildningsnivåerna. Dessutom är forskning kring hur läroböcker hanterar bevis och bevisföring begränsad. I denna studie undersöks två vanliga läroböcker på gymnasiet med avseende på bevis och bevisföring. Utifrån de i ämnesplanen befintliga ämnesområdena granskas teoriavsnitten i läroböckerna med fokus på bevis och bevisföring.

The Swedish tax on income for persons who are unlimited liable to tax is based on his domicile and double taxation treaties between Sweden and other countries are based on his residence. In order to determine a person?s tax liability, the dwelling or home is of vital importance to determine where a person has his domicile and residence.For a person who has moved from Sweden, to be unlimited tax liable here, there must be an essential link. This link can be through previous residence in Sweden, the person is not a permanent residence in a foreign country, in possession of housing for year-around-use or in possession of house property.Sweden has concluded double tax agreements with other countries for the reason to prevent double taxation on the same income. When a taxpayer may be regarded as a resident in two states, the situation must be resolved to avoid that double taxation will arise.

Abstract Title: The Future of ABC at Sandvik Tooling ? Incorporating ABC with information systems in order to drive business development from a cost point of view. Authors: Jenny Andersson and Camilla Salomonsson. Supervisor: Charlotta Johnsson ? Department of Automatic Control, Lund University.

Study aimed to see if the language has bearing on mathematics learning. The study used qualitative interviews of three first grade teachers and one special education teacher.The questions asked was:Do the teachers and specialist teacher, at the selected schools, think there is a connection between language difficulties and difficulties in mathematics and in case how is this connection.How does the teachers / specialist teacher make it easier for students to learn mathematics and swedish.The study was based on Vygotsky and Piaget teories. In previous research, it is primarily Malmer, Hoines, Lowing and Kilborn who´s been treated. Within the governing documents, it is mainly the compulsory school curriculum Lpo-94, and the curriculum for mathematics treated.I hope that the study has conclude that there is a connection between language and mathematics learning.I tried to emerged this through interviews with tree teachers and one special teatcher but i couldn´t. The teatchers couldn`t fint that it was the only reason to why the pupils hade difficulties in mathematics.But in the literature I found the relation between language- and mathematicdificulties..

Through a case study, I wanted to find out what advantages and disadvantages local companies consider with scrum and what they think about its future. To find out what scrum is, I read the literature and scientific articles and then wrote surveys based on my thoughts. Further, I also wanted to find out if it?s possible to use scrum in a school environment and therefore I visited a high school class who used scrum in one of their projects. The result was good but could have been better as it requires more training of scrum to understand everything. The surveys were distributed to various local companies. After having received a lot of answers, I concluded that the clear priority was the most positive feature of scrum and the most negative was that it was difficult to get the rest of the organization to understand scrum, which creates problems. Both high school class and local companies believe in scrum?s future, even if they think scrum will be partially modified to adapt to the software-development in the future. According to the survey responses, the most important to get the projects to be successful both now and in the future is that everyone who work with scrum is right educated..

Techniques used in the building of a number of ships from the Mediterranean will be presented in this paper. The two techniques thnat will be discussed are shell-based technique and skeleton-basedtechnique. An attempt to clearify and delineate the transition between these two techniques will be made. The possible reasons for transition will then be described and discussed. The development ofthe techniques is going to be identified with help from four wrecks by analyzing their edge joineriesand this facts will be used as a basis for a chronological presentation.

Purpose- The purpose of this project is to contribute to the knowledge of creating customer value through streamlining and coordination of patient flows for children and youth with frequent need of care on child and youth medical clinics.Method- One of the methods used for achieving the project's purpose is a case study on the Child and Youth Medicine Clinic at Länssjukhuset Ryhov in Jönköping. The case study has been used for collecting the empirical data that has been generated through interviews, observations and documents from the Child and Youth Health Clinic. Except the case study the authors also made studies in literature, which the collected empirical data has been anchored and related to. Together this led to the project's analysis and results.Results- When investigating the questions found in chapter one, it was determined standardized work is of great importance to create structure and implement procedures for the patient flows. A weak link in the patient flow has been identified, which is the sub-process coordination and planning.

The use of mobile devices has increased dramatically in recent years and the development of newtechnologies has made it difficult for developers to know what screen size and device the visitor isusing. This has resulted in the fact that today there is a problem with the interface for web pages onmobile devices. They are not adapted to the flexibility required for the interfaces to be recognizedon various mobile devices. Instead of developing two separate web pages, where one is designed formobile devices and one for desktop and keep them both continously updated, responsive webdesign simplifies the work process. Responsive web design is a flexible and dynamic interface thatadapts to mobile device and screen sizes.

The purpose of this study was to investigate the possibility of streamlining the test process by utilizing pair programming. During the process, pair programming has been practiced as is defined by the Extreme programming (XP) software development methodology, with the other aspects of XP discarded. The focus of the testing itself has been toward unit testing. The methods applied has been with an experimental approach where 93 cases were attempted to be solved by either single programmers or pair programmers. What has been investigated in these experiments was the time needed to complete a case, how many test attempts were needed to solve the case, and how high a percentage of the cases were solved.