AbstractProblem: This thesis was made by a commission from Svensk Logistikanalys AB (SLA). SLA is a relatively new firm who is working as a freight broker for firms that wants to lower their freight costs. SLA contacted Jönköpings international business school because they experienced a problem with too many firms, that had SLA?s concept introduced to them, but turned down their services. On the basis of this, following purpose of the report has been stated.Purpose: In this thesis we will study companies that have said no to the services of SLA.

Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

This study was performed to investigate how the Japanese sect Aum Shinrikyo was legitimating its violence and killing acts. By analyzing the leader and members of the sect, and applying this information on two theoretical models, this paper tries to give an explanation of both single acts of violence and killing, and two terrorattacks.The result shows that Aum Shinrikyo was able to legitimate violence and killing acts through its ideology. In their opinion, cosmos was a place with several levels and everyone wanted to get as high as possible. Those who were killed by the sect would never be able to get to a higher level by living, since they would do too many bad actions. The murderers also got better karma since they helped the person to a better place.The legitimating of violence and killing acts in Aum Shinrikyo can be explained as a duty that is holy, which agrees with the theorists about religious terrorism..

The discovered horse meat scandal has had great impact in the media and given many question marks as to how consumers should be facing meat labels. In the survey made lead consumers to ask themselves, whether they think about their consumption of reliable markings discovered at a risk and, if they have changed their consumption habits since discovered horse meat scandal. The survey was carried out in a grocery store in Karlstad city central, where the results show consistent numbers. People do not like change, and in this case, do not like to change their consumption patterns. The same patterns of consumption before and after the horse meat scandal reflects the results but with only three respondents exception.

This paper examines how and if the understanding of wedding photography has changed during the shift of technology - from analog to digital photography. It examines if the changed conditions due to the shift of technology have changed the habits and conditions for the photographers working with wedding photography. It furthermore examines what impact these habits and conditions have had on the pictures of weddings. The investigation is based on interviews of six photographers that have worked professionally before and after the shift of technology, as well as of pictures by the photographers taken before and after the shift of technology.Use of time and space has changed due to the shift of technology. The change has also had an influence on hierarchy among the photographers.

The aim of this study was to examine how Tanzanian HIV-positive women experience their socioeconomic situation. Semistructured interviews were carried out and the number of interviewees was 15. Collected data was analysed according to a qualitative content analysis and resulted in an overarching theme; Struggle for survival and tolerable life. Important in the lives of the informants was the access to economic and social resources. The informants described access to economic resources as important because of the possibilty to support oneself and the possibility of a lower level of physical strain.

The aim of this study is to through six interviews, with six experienced, social workers?, in three cities, understand how the child?s position in the Swedish child protective services? enquiries has change, and the factors behind it. The aim is also to compare if the social workers? view of the child?s position in the enquire has change accordingly to Socialstyrelsens intentions of BBIC. The theoretical approaches that was used is the new institutionalism, the Shier?s pathways to participation and the term discretion.

The purpose of the study was to examine if parents' way ofcommunicating with their children changed after participation in ComAlongcommunicationcourse, and if changes remained over time. The studyinvolved 39 parents of 25 children with communicative disabilities. 33 of theparents had participated in ComAlong, the other six had not participated, buthad a partner who had participated in the course. Video recorded parentchildinteraction was analyzed and coded with the instrumentKOMMUNIKATIV. Results showed that parents used a significantly moreresponsive communication style and used significantly more augmentativeand alternative communication after ComAlong.

This master thesis concerns itself with the actual work of knowledge workers, consultants to be specific. We have through interviews and observation tried to get inside of the ?black box? of the consultants firm Consult in an effort to describe their way of working through a theoretical framework. In this framework we attempt to combine knowledge work theory with that of organizational development, OD. We try to introduce the situation of the individuals we study, the consultants, through Alvesson (2004) and Løwendahl (2005).

Many organizations strive to be transnational. This means that individuals with different cultural background will work together. Countries around the world have their own culture, which mark the way individual?s think and act. Different values between leaders and their subordinates are often a key factor to misunderstandings and conflicts in transnational organisations.

This thesis considers the use of an oldrock cavern as thermal energy storage.With a large system of differentchillers a model was created to find anappropriate future system. There aremainly two trajectories to take. Eitheran installation of chillers needs to bemade or the rock cavern can be used tomeet the future demand of districtcooling in Solna, Sweden. Additionallythis thesis investigates the possibleuse of different techniques to utilizethe phase change energy of water.Simulation shows that it?s possible toutilize the phase-change energy of afluid; however it?s not economicallyfeasible due to the thermodynamiceffects on the Carnot cycle.

The purpose of this study is to contribute to a better understanding of how visions could be applied in subsidiaries and similar sub organisations of global enterprises. With increasing globalisation it becomes more difficult to work in accordance to same standards and towards a common and unifying interest. The study has a qualitative and deductive approach and is based on interviews with three global subsidiaries with some hundred people employed each.Conclusions are that the subsidiaries visions have to be based on a guiding philosophy issued by their mother entities and it is the responsibility of the sub organisation to develop a tangible image with a local vision, mission and strategy with targets requiring feedback. Sustainable strategies cannot be issued without a vision describing where the organisation want be in the future. Otherwise they will not come very far until they have to make a restart with a new strategy and they will never be a market leader..

This report is about the impact climate change has on the water and sewage systems in general, and the situation in the municipality of Karlstad in particular. Which vulnerabilities are linked to water and sewage systems with regard to climate change and extreme weather situations, what are the possibilities to adapt the system to this and what significance does climate adaptation of the water and sewage systems have in relation to sustainable development?To answer these questions I have studied literature on the subject and interviewed several people who work with these types of questions. The answers I have received state that there are a multitude of vulnerabilities linked to the water- and sewage systems, but that there are also many strong interests which strive to take measures and adapt to a changed climate. I have also come to the conclusion that the starting points and views of the possibilities to act differs between the people that I have interviewed, but that theses problems are built into the concept of democracy..

This essay is about the history of the Swedish board game-industry from the 1970?s to today. The essay focuses on the companies in the business and how they change during this period and about the causes of this change. This essay aims both at accurately describing the development of the industry as well as asking the question of what influence factors from outside of the industry have upon the change during this period of time. The material used in this essay is mainly extracts from interviews with people who have been working in the industry during the period, as well as literature on the subject and product-catalogues from certain years in the time-frame.From this material I have outlined the basic history of the industry.

The purpose of this study was to investigate and describe the views on how the mediation program Programa Árbol Sicómoro affected inmates?, convicted of murder, own lives. Research questions:? To what extent, and how, has the mediation affected the convicts? views upon themselves and the crime they have been convicted for.? To what extent, and how, has the mediation brought any change to the convicts? imprisonment and if it has changed their look upon the future.The study has been executed using qualitative method. Materials from seven profound interviews have been analysed and condensed using terms from restorative justice and self-image theories.