Syftet med uppsatsen var att undersöka synskadade personers upplevelser av hur den fysiska miljön påverkar val och utförande av fritidsaktiviteter. Fyra synskadade personer i arbetsför ålder deltog i studien. Intervjuer utan standardiserat frågeformulär användes som metod. Materialet klassificerades först utifrån de fyra miljöer som beskrivs i Canadian Model of Occupational Performance (CMOP). Där efter klassificerades materialet utifrån indelningen av fritidsaktiviteter enligt Canadian Occupational Performance Measure (COPM).

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

The purpose of this thesis is to examine how key performance indicators are being used as performance management tools within the production industry. Specifically the purpose is to investigate how the KPI:s within the telecommunications industry drives reusability regarding production test systems. This thesis will also highlight today?s cost models and suggest improvements of the KPI and what new ones could be introduced. A case study at Ericsson AB has been performed.

Försäkringskassan (FK) har fått i uppdrag av regeringen att vidareutveckla bedömningsförfarandet för sjukskrivna i Sverige. Som en del i detta har bland annat ett nytt bedömningsinstrument tagits fram för att användas vid arbetsterapeutisk kompletterande bedömning av medicinska förutsättningar för arbete. Instrumentet bygger på det redan befintliga bedömningsinstrumentet Assessment of Work Performance (AWP), med tre utvalda arbetsuppgifter och kallas för AWP-FK. Syftet med den här studien var att göra en initial prövning av AWP-FK med fokus på innehållsvaliditet och användbarhet. Som metod användes kvalitativa telefonintervjuer med nio arbetsterapeuter som ingick i Försäkringskassans pilotstudie.

It is important that children develop their communicating skills to be able to interact withother persons in different social contexts. Without the necessary skills, the child will struggleto understand others, as well as to be understood. My qualitative research takes place in a preschoolclass at a primary school in Stockholm, where I from a sociocultural perspective onteaching and learning aim to clarify how the students? ability to develop their linguisticperformance and their communicative competence is stimulated within this primary preschool?seducational framework. Empirical data was collected both through observations ofthe daily activities in the pre-school class as well as through interviews of three employedteachers.My research indicates that the educational framework in this pre-school class is structured tocomply with the official Swedish Curriculum, Lpo.

How capital structure influences corporate performance and value has been in the interest of researchers and scholars for more than half a century, but an answer is yet to be found. The main objective of the present paper is to contribute with data for this cause and hopefully help to clarify this mystery. The method that was used was by analyzing the impact of debt on profitability and market valuation through linear regression. The study examined 17 Swedish property companies listed on Nasdaq OMX Large Mid and Small Cap over a 6 year period (2007-2012). The authors found a slightly negative relationship between debt-to-equity and profitability measured by return on equity (ROE) as well as by return on assets (ROA).

This report describes how the process has evolved during the creation of a new web page forthe company Scandinavian Travel Agent DMC. The design methods that have been used aredescribed and also how parts of the webpage have been created by using the design methodresults. Our reflections around design and functionality are explained and how usability hasbeen our main focus during the master thesis. We also describe how it has been to work withan external costumer and how the tasks constantly have changed and been added as theprocess has continued.The background to this work is that AB Scandinavian Travel Agent DMC need to improve theircurrent web page. This to give the clients better needed information about destinations, butalso to stand out in the competitive travel business.

The subsidiary company of Swedish Match AB called Intermatch Sweden AB has submitted a claim to RegR for them to change the notification of SRN, regarding the company?s settlement of foreign tax. To make the matter clear Intermatch Sweden AB has pointed out that they consider deductions for depreciations not to have an effect on the foreign income when the amount to settle is calculated. The intention with this study is to analyse the legal situation regarding how the level of the settlement is affected by the consolidated costs. Such as additional depreciations regulated in the law ?Settlements of foreign tax?.

Social medias impact recent years has been huge and an increasing number of companies have started using the services. The benefits for companies to be available thru social media are many and the costs are low. Social media makes it easier for companies to get in touch with their customers and at the same time they reach out to a lot of people since the number of frequent user?s constantly increase. A major part of the information that is available is seen from a company?s perspective and what benefits they can take advantage of thru social media.

The purpose of this thesis was to investigate the need of working instructions in Derome Träteknik ?s industrial house-building factories. Furthermore we wanted to determine an appropriate way for developing working instructions adapted to the conditions in a certain production environment. In the construction industry today prefabricated building elements are frequently used. With this come repetitive work tasks that need to be carefully planned.

For a company to survive it has to make a profit. To make a profit transactions are necessary and to achieve this a company can choose to focus on creating loyal customers. Loyal customers can contribute to secured revenues, increased market shares and reduced marketing costs. Research within customer loyalty has mainly focused on different types of loyalty and the impact it has on customers behavior. However, there is a lack of research concerning which factors that create loyal customers.

As consumers we want to know from whom we buy, what we buy and the impact the company has on our planet. In recent years there been an increasing number of scandals concerning child labour, dangerous chemicals and falsely labelled meat. A good way for companies to communicate their environmental efforts is to establish a sustainability report, where they describe their work and their impact on our environment. By concentrating on H&M?s sustainability report, as well as conducting a rhetorical analysis, we have been able to focus on the following research questions:  ? Why do companies establish CSR reports? ? How do companies gain legitimacy through their rhetorical choices? ? How do companies try to influence recipients? attitudes to the company? We begin by studying the context, which is of importance when using a rhetorical method and thereby attempt to understand in what situation the text is created.

A new visual identity for the ski store Alpingaraget in Stockholm has been proposed as the result of this thesis. Theproposal includes a new logotype, various printed matters, design planning of the store, interior design, signs and otherapplications.The theory section is within the field of graphic profiling and with some focus on profiling in stores.A clear visual identity is important for a company because what the company communicates internally and externallyshould be kept as consistent as possible. This is especially important nowadays when more and more similar products andstores are available. This means that the visual identity becomes part of the competition with other products and stores.The base elements in a visual identity are logotype, colors and typograpy. Using these elements according to rules andtemplates makes a consistent visual profile..

Within the last year many companies have proactively started to communicate their flaws and weaknesses, believing that this will lead to they being perceived as more personal and human. Dominos Pizza is one of many examples of a company using this practice as a strategic tool for communication. However, the problem concerning the above arises as we found that there was a very limited amount of research defining the effects of communicating flaws, where the company's both dispatcher and initiator. Our study aims to fill the gap between this growing trend and the limited research explaining the communication effects. The study was carried out as an experiment where a total of 420 respondents participated.

Society?s interest for environmental issues was reinforced in the 1960:s when the book by Rachel Carson, ?Silent Spring?, came out. She described a picture of a world without birds singing and this got the environmental debate going. Today, this debate has reached the corporate world since stakeholders are putting pressure on companies to show greater environmental awareness. Many companies show uncertainty when they are faced with these new market demands.