This paper discusses the advantages and disadvantages of using different benchmarking models to measure and compare the efficiency of Swedish gas distributors. It also discusses to which extent the results of a benchmarking study should influence the revenue-cap which will be implemented in the gas distribution sector in Sweden from year 2011. The discussion is based on arguments from both theory and practical applications of benchmarking. The results suggest that benchmarking Swedish gas distributors against distributors in another country using a parametric model is most favorable, but the reliability will be increased if non-parametric models are used also. Partial and total productivity measures could be used to confirm results of other benchmarking analyses.

One of the Swedish preschools many tasks is to identify the needs of a child and to shape an activity suited to their needs. This identification means a lot of times that a child is weighed and valued despite that the curriculum clearly states that no assessment is to be done in the Swedish preschool. To develop a preschool able to face all children regardless of their individual needs it?s necessary to change focus from child assessment to instead look at the work and environment in the whole preschool. A development of the activity might be seen as a work in progress whose primary goal is to improve the quality of work in preschool.

The focus of this thesis is upon how conceptions of globalization is created by the labour-organizations Lands-organisationen (LO) and Svenskt Näringsliv. It is possible to discern two arguments for globalization in the texts, economy and democracy, and it is around these that the discourses of globalization are being constructed. Economy turns into a basic logic in the discourses of globalization. How to perceive the role of economy, as positive or negative, differs. Still, there is an agreement of the influence of economy.

In today?s ever-evolving society the use of cash is replaced by digital services in the banking sector. Some local banks restrict manual cash handling while others remove it completely. This essay examines how management accounting is affected by restricted cash handling. The theory clarifies that management accounting strategies create guidelines and provides specific framework for employees and managers in the organization.

Syftet med denna studie var att beskriva sambandet mellan A nine test screening battery for athletes (NTSB) och prestationsparametrar för basketspelare i de svenska ungdomslandslagen.Studiedesignen var en tvärsnittsstudie där data från Svenska basketbollförbundets årligen utförda tester av kvinnliga och manliga ungdomslandslagsspelare i åldrarna 15-20 år analyserades. Totalt ingick 96 personer, varav 53 var kvinnor och 43 var män. Av dessa 96 personer deltog 49 vid europeiska mästerskapen (EM). Resultat Korrelationsberäkningar genomfördes mellan summascore på NTSB, NTSB:s enskilda tester och 10-20-30 m sprint, counter movement jump med armsving (CMJ(a) samt speltid vid EM. Total poäng på NTSB har i denna studie ett lågt samband mot prestationsparametrar.

Denna studie behandlar controllern och dess roll. Då controllerrollen upplevs som väldigt diffus är syftet att förtydliga vad en controller är genom att använda begreppen bönräknare och företagspartner. Den teoretiska referensramen tar upp teorier från centrala författare inom området, bland annat Lindvall, Mattsson, Frenckner och Samuelson. Studien är en kvalitativ studie och utfördes på Saab AB i Arboga. Totalt åtta stycken djupintervjuer genomfördes med både controllers och icke-controllers för att på detta sätt kunna få en djupare förståelse för controllerrollen.

The purpose of this study is to analyse the offer from the ministry of education and cultural affairs to Swedish public libraries concerning a computerised connection to SUNET (the Swedish University Network). The study is based on analyses of the main texts from the campaign and interviews in order to identify arguments that caused the libraries to accept or decline the offer. My conclusions are that the marketing of the SUNET-offer was to a large extent filled with technicalities, and that the campaign failed to identify and focus on the true recipients the decision-makers. The wordings used in the written material were too negative and discouraging. In order to succeed with future concentrations concerning public libraries, it is vitally important to overcome the boundaries between the decision-makers in the local government, the people responsible for information technology and the library staff..

Testosterone is a steroid and anabolic hormone found in all mammals. Previous research indicates that testosterone levels correlates with physical capacities related to physical performance. However, these studies refers only to men and boys. The aim of present study was therefore to investigate the potential relationship between body composition, strength, power and endurance capabilities in relation to blood levels of testosterone and DHEAS in young female football players. Seventeen female elite football (age: 15,4 ± 0,6, body mass: 57,2 ± 7,4kg, height 1,65 ±0,04m) players volunteered for the study.

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

The purpose of this Master?s thesis is to examine the relationship between fiction and resistance from a postcolonial and feminist perspective. More specifically, the study is an examination of this relationship in ten novels by the Nigerian writer Buchi Emecheta. The resistance is studied by examining the way it is depicted in the texts, as well as whether the texts can be seen as a form of opposition. Both the resistance and its context are studied.

This study examines four short stories- ?Gudarnes like?, ?Vänner?, ?Lolo? and ?Kvinnor? - in a novel called Upptäckter written by Ulla Bjerne in 1918. My aim has been to study whether Bjerne in these stories writes from a New Woman- position. The New Woman novel as a genre flourished around the end of the 19th and the beginning of the 20th century. I have also studied whether Bjerne in these short stories uses a melodramatic style.

erspective [80][upps-01.gif] This is a thesis on the Swedish Public Lending Right PLR, from a historical perspective. Some of the questions which are investigated in this thesis are: why did the State decide to introduce a PLR and why did it take about 20 years to make the decision? The question why the PLR was not introduced on a copyright basis is also discussed. The focus of this study is during the period of 1934-1956 and it is a literature-study. Mainly there are four reports made by different committees that have been examined.

Minvapnet klassas fortfarande som en viktig faktor vid strid, dock har dess utveckling i den svenska Försvarsmakten hamnat i skymundan. Denna slutsats kan man dra om man ser till vilka uppgifter och vilken utrustning som i dagsläget finns för att minera. De hjälpmedel som finns och är brukbara är ytterst begränsade. Ett system som skulle kunna vända denna trend är en minkastare, något som bland annat tas upp i, för fältarbetesfunktionen, interna utvecklingsplaner.Syftet med denna uppsats är att undersöka huruvida Försvarsmakten skulle kunna nyttja ett minkastarsystem, vad det skulle innebära för Försvarsmaktens förmåga att minera samt lyfta upp vilka kriterier ett sådant system skulle behöva leva upp till för att kunna nyttjas av svensk trupp.Huvuddelen av uppsatsen kretsar kring textanalyser av aktuella reglementen, styrdokument och utredningar. I och med den nära knytningen till Försvarsmakten används de grundläggande förmågorna som analysverktyg och som teorikoppling.Uppsatsens resultat påvisar att införandet av ett sådant system skulle utveckla arméns, och framförallt då ingenjörförbandens förmåga att minera.

This thesis deals with the concept of how price affects demand for a good by estimating various price elasticities of demand for snu sold in Sweden. Information was gathered on price development for snus and cigarettes as well as sales data from Swedish Match, the largest supplier of snus in Sweden. Income-, price- and cross-price elasticities were estimated based on log-log regression. Results show that snus is an inelastic good since the coefficient for price of snus was -0.536. This proved that a 1% increase in price causes a 0.536% decrease in quantity demanded.

Denna uppsats undersöker en av Försvarsmaktens senaste utvecklade förmågor, Psykologiska operationer (Psyops). Tankar och förmågor som har med psykologiska operationer att göra har alltid existerat i militära organisationer men konceptet Psyops är en nyare benämning på ämnet.Syftet med uppsatsen är att utreda om de finns användningsområden i en reguljär konflikt inom det egna rikets gränser, för det svenska Psyopsförbandet.Metoden som författaren har använt sig av är en kvalitativ deskriptiv metod samt en argumentationsanalys där Psyops vara eller icke vara inom det svenska invasionsförsvaret undersöks. Inledningsvis kommer en beskrivning över valt teoretiskt ramverk, de grundläggande förmågorna, samt en beskrivning över vad Psyops innebär. Efter det kommer en analysdel där de grundläggande förmågorna används som ett analysverktyg för att resultera i slutsatser om tänkbara användningsområden för Psyops i en nationell kontext. Dessa slutsatser presenteras i resultatkapitlet.Slutsatserna som dras är att det finns användningsområden för Psyops i en reguljär konflikt inom det egna riket.