AimThe aim of this study is to examine students' previous experiences of stay in the nature and their experiences of nature in the context of teaching situations in friluftsliv at GIH. It also aims to elucidate how the teaching of friluftsliv at GIH affects their former interpretation about nature. The questions of the study are: What past experiences of stay in the nature elucidate GIH-students? Have the students approach to nature changed according to the education? If yes ? how? What affects students' perception of nature? MethodTo answer the questions, a quantitative approach (questionnaire survey) and qualitative methods (interview study) was used. The qualitative method is based on phenomenology and hermeneutics.

Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.

The executives of a firm possess considerable influence over a company's financial reports. The numbers can be adjusted in a favorable direction by engaging in Earnings Management, which harms the reliability of the financial reporting. Previous research suggests that Earnings Management can differ between genders. In recent years the debate about a woman's role in the business world has received generous attention in media. Moreover, the presence of women in leading positions has become a relevant issue for firms.

This essay has the ambition to examine and compare Croatia?s and Bosnia and Herzegovina?s development towards a consolidated democracy. By applying Linz & Stepen?s theory on how to consolidate a democracy and put focus on political society, behavioral patterns, attitude and constitutional structure the purpose is to find similarities and differences between Bosnia and Croatia within this field.The focus of this study is to compare two similar countries that have developed in very different ways. By applying the theory and a comparative method the purpose is to examine why two so similar countries with so much in common have developed in so different ways?In order to better answer the question there are two part questions and these are:What difficulties, concerning consolidation of democracy, have Croatia and Bosnia faced since the democratic transition in the beginning of the 1990s?What similarities and differences in the area of democratic consolidation (with focus on political society, behavioral patterns, attitude and constitutional structure) are there between the two countries?As the analysis shows, the main reason why these two countries differ so much is that Bosnia is a divided country with different nationalities and each nationality only wants to realize its own interest and does not care about what is best for the country as an entity.

The management of water resources and waste water varies between the countries of the EU. For many years, a large part of the water in Europe has been contaminated by, among other things, insufficiently treated waste water and emissions from agriculture. The EU Water Framework Directive 2000/60/EC and the Urban Waste Water Directive 91/271/EEC are intended to harmonize fresh-water management and waste water management within the whole EU, aiming at safeguarding drinking water of good quality and a high quality of all water within the EU today and in the future. There are however some problems concerning the waste-water directive. One problem is the huge investment needed in Slovakia to fulfil the demands of the waste-water directive for waste-water management in larger communities (with more than 2000 inhabitants).

Consumers today leave a fragment of information when they pay with their debit and credit cards. The aim of our work is to investigate ways to design a concept of a system in which digitally stored information that today is fragmented among several different holders, can be assembled into a system and made available to consumers. In our study of how a system for financial flow of information should be designed, we intend to study the present situation and the attempts made to alter it into a more informative reality. We intend to investigate the flow of information when a consumer pays by card, and the possible solutions regarding the design and transportation of digital receipts. A majority of the information of our digital consumption is today handled digitally.

The purpose of this study is to find out how social workers in one medium and one smallmunicipality in central Sweden perceive the need of financial support for young adults formore than one year and what the causes might be. To answer our research questions aqualitative research method was used and four social workers were interviewed. The resulthas been analyzed based of social exclusion, stigma, as well as on structural and individuallevel and linked to previous research. Our results show that although young adults are anexception for long duration for financial support, there are those who lack other means ofsupport for a long time. The results also show that young adults often are recurring in thesocial services, and they are long-lasting.

The purpose of this study is to investigate how employees in the financial sector perceive the leadership behaviors of middle managers, and if these perceptions differ depending on the manager's gender and if so, in what way. The study is based on a social constructivist perspective and theories of gendered organizational structures. It is based on 15 semi-structured interviews with employees who have either female or male middle managers from different companies in the Swedish financial sector. The results show that gender often acts as a framework for how leadership is evaluated and understood. Female middle managers are frequently associated with relationship-oriented qualities.

In an international perspective the Russian children s library is a unique institution, being solely committed to children up to 14 years of age. In Russia of today it is, however, being exposed to hard pressure as the economical and social conditions have changed dramatically since the collapse of the USSR. My interest lies in examining this change of living conditions for the children s libraries and how this in turn affect their work and role in the present state. In order to view this change in a longer perspective, I compare the situation for children s libraries during the time of communist regime with that of today using documents about and from children s libraries. I have studied its legal position and conditions, financial and political state, and how the modern society affects children and youth, especially their daily cultural life.

Syftet med denna studie var att undersöka sambandet mellan några lärares bedömning och olika pedagogiska grundteoriers kunskapssyn samt hur de tillsammans med lärarens egen kunskapssyn påverkar bedömningen. Utifrån uttalanden från 5 stycken utvalda lärare, tillsammans med den litteratur som vi läst har vi försökt att hitta samband. Den metod som användes var enskilda intervjuer, ur vilka uttalanden kopplades till den litteratur och de pedagogiska grundteoriernas kunskapssyn. Vi ställde frågor om hur dessa personer konstruerade sina prov samt hur de bedömer och dokumenterar sina elevers lärande. Hur lärarnas bedömning påverkats av de olika teoriernas kunskapssyn och hur skolväsendet har påverkats av dessa teorier försökte sedan knytas till behaviorism, kognitivism, konstruktivism och sociokulturell teoris olika kunskapssyner.

Vilka ekonomiska frågor ligger närmast de svenska brevskrivarnas hjärtan? Två svenska professorer, Becker och Jonung undersökte detta 1998. Denna studie undersöker i ett världsunikt data set innehållande 536 brev adresserade till statsminister Fredrik Reinfeldt under hans mandatperiod 2006-2014. Genom undersökningen ges en övergripande bild av brevskrivarnas mest centrala frågor rörande ekonomi. Utgångspunkten ligger i att undersöka skillnader i fördelningen av brev mellan denna och tidigare studie.

AbstractBachelor thesis G3 in Business Administration, Linnaeus University School of Businessand Economics, Financial Control, 2FE90E, Spring Semester 2010Authors: Kennerth Eriksson and Leo H KochAdvisor: Lars-Göran AidemarkTitle: Balanced Scorecard in governmental organizations ? About, how and its meaning.Background:  The Balanced Scorecard is a Control System that includes both financial andnon-financial measures which intend to link the short-term business management with the long term vision and strategy. Businesses in the public sectors are different fromthe private sector on several levels and they often seek to reach multiple targets.Therefore, their choice of Control System becomes interesting. According to the SwedishNational Financial Management Authority (Ekonomistyrningsverket) among others, thereis no clear knowledge of how widespread the Balanced Scorecard is in governmentalorganizations. The lack of that knowledge is one of the questions at issue with this thesis.Is it only a few organizations that are using the Balanced Scorecard or parts of the model?Another question at issue is about how the Balanced Scorecard is used in the point ofcontrolling in the organizations we chose to investigate further.Purpose: The purpose of this thesis is partly to investigate the existence and use of theBalanced Scorecard in governmental organizations and partly to describe the design ofthe Balanced Scorecard in the studied organizations and explain why they have chosen towork with the Balanced Scorecard and what impact it has on them.Demarcation: The first part of this study has been demarked to only look at the existenceof the Balanced Scorecard in governmental organizations.

A large number of system development projects are allowed to proceed for too long, and leads to undesirable project outcomes. Research shows that more than half of the authorities involved reported that at least one of their projects have exceeded their budget, and that a third of all the projects had exceeded the budget. This problem led to the following research question: ?Which factors can explain projects continued escalation within public authorities?? To answer the question, a qualitative case study of the Swedish police?s implementation of PUST, a sort of case management system was conducted. The project received considerable media attention and a large amount of criticism was directed towards the project, partly because the project exceeded the timeframe and budget set at the start.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

Some theorist, like George Ritzer and Max Weber, claim that everything has its optimal process and that all companies therefore will strive towards standardization. Researchers like Paco Underhill and Pine & Gilmore on the other hand, claim that an increasingly global competition forces businesses to focus more on consumer demands, experiences and differentiation. This thesis challenges these statements with empirical data by looking at shopping malls and their strategies as well as consumer preferences. It arrives at the conclusion that output is primarily driven by customer demand, and that consumers value a certain part of predictability..