Title: Besparingar inom Barn- och utbildningsnämnden.Seminar date: 29th of May 2009Course: Degree thesis in Business Administration, bachelor thesisAuthors: Amela Smajlovic and Sten SundfeltAdvisor: Leif HolmbergPurpose: Our purpose is to explain the cost-saving process that many municipality organisations face because of the global financial crisis.Limitations: We have limited our study to the municipality of Landskrona and Kristianstad.Method: Our study has a qualitative approach. By using open interviews we have been able to get an open dialog with our respondents.Theory: We have compared with different theories, such as Rombach?s budget-theory and Wildavsky?s role theory.Empirics: The material is based on interviews and conversations with key figures in different levels of the organisations in Landskrona and Kristianstad.Conclusions: The success of a cost-saving process depends on the engagement, awareness and how inclined to changes the persons in the organisations are. Has everybody the willingness to take responsibility fore the organisation and the changes that the surrounding world claims?.

In previous studies there has been indications that multilingualism has a delaying effect of the onset of dementia and damage on cognitive abilities (Bialystok et al., 2007; De Bot & Makoni, 2005, s. 58). Cognitive abilities refers to memory, attention, language, abstract thinking and understandings among other things (Läkemedelsverket). Other studies have seen that individuals with Alzheimer's disease (Swedish abbreviation AS from here on) have difficulties with managing a conversation (Hyltenstam & Stroud 1989). This study aims to describe the topic treatment in bilingual individuals with AS and compare their different languages.

Volvo Construction Equipment is one of the worlds largest manufacturer of heavymachinery. In Braås, Sweden, they develop and manufacture articulated haulers inseveral sizes. The biggest, the A40, is capable of loading almost 40 metric tonnes.These haulers have a bogie to distribute the forces of the load evenly onto the two axlesand there wheels. The bogie is constructed using a rigid balance beam on each side ofthe frame connecting the axles or an independent solution using hydropneumatics.An analysis has been made in order to establish the forces created during corneringand through the theory, an estimation of the extensive tyre wear and extra fuelconsumption has been made. All due to the effects of the tyres not being inline with thecornering radius.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

Background and problem: The background to this study is the organizations increased difficulty to retain employees in the organization when more and more employees today choose to do their career in several organizations. The problem to keep the employees in the organization leads to several problems where the loss of experience reduces efficiency and increased risks and cost associated with recruitment are some problems that arise. The problem therefore faced for this study is: How can opportunities for career development within an organization created to get employees to stay over time?Purpose and method: The purpose for this study is to describe how organizations can create opportunities for the development of career that gets employees to stay within the same organization and make their career in this organization. The method used for this study is a qualitative approach where data is collected through semi-structured interviews in a case study.Empiricism: The empirical result have shown there are four factors that an organization should overhaul to create an opportunity for the development of a career that gets employees to stay in an organization over time.

Purpose: Corporations today see a greater responsibility towards society regarding the environmental impact of their actions, using available transportation options that are more eco-friendly can reduce this impact significantly. Martinsen and Björklund (2012) identifies a set of gaps between supply and demand of green logistics services. This paper aims to address what it is that affects the demand for these alternative solutions and what could be done to increase the usage of them, thereby decreasing this gap.Design/methodology/approach: A quantitative study with six Logistics Service Providers (LSP) and 24 companies that purchase transportation services, all operating in Sweden. Data is collected through semi-structured telephone interviews with people responsible for the purchasing of transports as well as key account managers within the service providing companies.Findings: Just as the LSP?s interviewed in this paper thought, the main focus of the transport buying companies are the costs.

The thesis work has been carried out at Volvo Aero Corporation (VAC) in Trollhättan. VAC has entered a partnership as developing and producing partner with engine manufacturer Pratt & Whitney and is currently at the starting phase of producing the turbine rear frame (TEC) to the engine PW1000.The purpose of this study was to create a report on process level that describes the conditions and the potential with PW1000 TEC to reach the product cost calculation taking into account lead times and describe alternative method solutions.The report describes a comparison between the present flow (2012), a flow based on product cost calculation (2016) and a potential flow (2016). The work has mainly been based on acquiring the knowledge and information available to inspect the present flow; this has been done by workshop observations, meetings and gathering of the information that is available on the work site for the PW1000 TEC.The information obtained has been merged into an Excel document, called Roadmap. It serves as a roadmap with current situation as the start and the potential flow for 2016 as the goal. With the roadmap as a tool, assumptions have been taken considering the flow and how it will change, where processes have been eliminated, reduced or marked as a problem..

Most often when developing a new system there is a need get a functioning testtool up and running. Including time, cost and resources the solution isn?t always obvious, developing your own or buy one ?of the shelf?. The purpose of this thesis is to study how a general testtool for executing functional tests should be designed to be reusable, be based on recognized knowledge and be able to fast and simple be customized for different types of systems. Key functions from the litterature is presented and used in the design of a testtool prototype.

Unjustified enrichment is used as legal basis when a part claims compensation. Unjustified enrichment can be illustrated as: (A) made a profit on someone else?s loss (B) and if the profit is"unjustified"and has"no legal basis"it shall be returned, which then make it possible for B to claim compensation from A referring to the profit. B has in this case lost something that he owns. To be able to claim A for compensation must the loss of B also be a benefit for A.

The essay is an effort to examine and define three examples of liminal dance performances through an aesthetic, hermeneutic and semiotic analysis. The examples are three dance or liminal performances, made by three different choreographers and performed at ?Moderna Dansteatern? and ?Dansens Hus? in Stockholm during September and October 2005. In the effort to determine the liminal and cross-over in the performances, the analysis focus on aspects such as: the character of the work, choreography, the use of scenery, stage light, requisites, conception of place and interior room, the use of costume and mask, the use of different media as text, pictures, film, and music or not using any these, and the interaction with the audience. The analysis depends on a historical background and the use of literature in the subject.

Leber´s hereditary optic neuropathy (LHON), a disease affecting vision, is caused by several point mutations in mitochondrial DNA. Mutations leading to a defect NADH ubiquinone oxidoreductase protein will affect the respiratory chain and cause a disturbed ATP production. It is still unknown why this defect leads to the degeneration of retinal ganglion cells and cells in the opticus nerve as well as demyelination of axons in these areas. Analysis of mitochondrial DNA is an important tool in the diagnosis of the disease. At the present time analysis is based on cleavage by restriction enzymes, which only detects two of the most frequent mutations: m.3460G>A and m.11778G>A.

The purpose of this paper is to explore how masculinity and femininity are constructed in the magazine Veckorevyn, through a critical discourse analysis of 18 articles from six issues in 2011. This is done by using a variety of theories and previous research results, which is gender theory, the theory of late-modern society and media theory. The analysis shows that Veckorevyn depicts virility and feminine differently. Furthermore, pointing the results from the analysis that a change of manhood and womanhood takes place in the social practice. The selection of articles from the magazine also shows that Veckorevyn seems to promote gender equality. .

This master's thesis deals with how a school class of 19 students that are 12 years old,perceive the conception of the library and its activities, and how this can be studied by usingfour different approaches: analysis of the children's drawings, analysis of the children'sessays and analysis of their answers to questions in an inquiry and in interviews. Theories ofhow children learn, develop and perceive the world are briefly presented, as we11 as theorynecessary for the analysis.The four different techniques produced in general the same result; the children displayed thesame thoughts, knowledge and values in the drawings, in the essays, in the inquiry andduring the interviews. The children participating look upon a library as mainly a building,though sometimes also a room, where there are books..

This thesis deals with information provision to the knowledge intense biotechnology businesses of Ideon Science Park in Lund, Sweden. Previous research concerning the information needs of Science Park companies has been conducted from the information provider s perspective. Instead, we apply a user perspective to find out what information needs these companies have, and how they prefer to acquire information. Central terms are: information, -needs, -acquisition, -consciousness, -strategy, small and medium sized enterprises, scientists and engineers, information (resources) management, networks, tacit knowledge, knowledge transfer and innovative milieux. The companies need scientific and business information; the latter is easily obtained within Ideon.

In order to reach the environmental targets, set up by the EU, there are many measures taken to make Sweden more energy efficient. In the housing and real estate sector, an installation of an exhaust air heat pump that reuses the heat in the exhaust air in order to lower the amount of acquired energy, is an example of such an action. The recovered energy can then be used for heating of radiators and tap water. This report aims to evaluate and compare three different systems using exhaust air heat pumps regarding COP, degree of coverage and cost savings. This study was delimited to only account for apartment buildings.The theory chapter describes the different conditions and factors that affect a building?s energy balance.