Evaluating and choosing suppliers based on price alone, has traditionally been the dominant strategy for supplier selection within the purchasing function. With the origin of the Total Cost of Ownership (TCO)-concept in the early 1990s, a new philosophy dawned that promoted the importance of knowing the effects of supplier performance on the buying firm?s internal costs. Since then, scholars have been arguing the case of TCO as a viable model for making purchasing decisions and conducting supplier evaluation. Still, after two decades little is known about its penetration and impact on the practices of buying corporations, leaving the questions of which costs are included in the purchasing organisations? decisions unanswered, and even more importantly why certain costs are considered and others not.

AbstractDelta Terminal owns an outdated industrial building which they now rent out to businesses. This property currently has a high energy con-sumption and therfore it is desirable to improve the efficiency. In ordet to reduce the energy consumption within the industrial building enve-lope, the heating systems and lighting are being investegated. A good building envelope emits less heat and thus reduces the energy consump-tion. An energy audit is a tool used to determine the energy loss.

AbstractThe purpose of this study was to describe and compare the degree of selfreporting succession to the basal hygienic routines of emplyees working in municipal old peoples care versus hospital care. It is also to describe the access of material available in prevention of cross infections. The study was also carried out with a comparative and quantitative run up design. The study is based on a questionnaire in the district of Gävleborg in the spring of 2009. Nurses, auxiliaries and carers whom were in close contact with patients were asked to join the study.

Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.

This master?s thesis studies library teaching at two university libraries, Freie Universität Berlin in Germany and Södertörn University in Sweden. The aim of this paper is to study views on information literacy, how these views affect teaching practice, and how the teaching of information literacy is connected to, on the one hand, German and Swedish learning culture and, on the other, the local community of practice at the studied university libraries. The theories applied in this paper are learning culture and community of practice as developed in the works of Judith Ricken and Etienne Wenger. The methods that have been used are qualitative, semi-structured interviews that were conducted at both university libraries.It was observed that the teaching practices were highly connected to learning cultures.

Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

Arbetets utgångspunkt var att Logosol AB gav oss uppdraget att optimera deras förpackningslösningar ur kostnadssynpunkt. Vi insåg tidigt att det skulle bli omöjligt att genomföra en optimering då relevant information saknades och sannolikt alldeles för tidskrävande att ta fram. Detta ledde till att uppdraget övergick från att handla om en optimeringsansats till att skapa ett kostnadsbaserat kalkylunderlag som tillåter en jämförelse mellan olika förpackningsalternativ. Vi koncentrerade oss på två produkter som båda var representativa för en stor del av företagets produktsortiment. Då förpackningar måste köpas in tänkte vi utvärdera om TCO (Total Cost of Ownership)-ansatsen skulle vara lämplig för ändamålet.

The effects of dexmedetomidine and butorphanol sedation on skin reactivity during intradermal testing in healthy dogs were evaluated. The effects of dexmedetomidine and butorphanol were compared to medetomidine, a sedative agent having scientific proof of not interfering with skin test reactivity, in a randomised, double blind, cross over study performed on 8 adult dogs. The dogs were sedated with medetomidine (Domitor vet.®, 0,01 ml kg-1) intravenously, or dexmedetomidine and butorphanol intramuscularly (Dexdomitor vet.®, 0,01 ml kg-1; Dolorex vet., 0,01 ml kg-1) after which they received intradermal injections of positive control solutions (histamine 0,1 mg ml-1, 0,05 mg ml-1, 0,025 mg ml-1), a negative control solution (0,9 % NaCl) and allergen extract (Dermatophagoides farinae, Cladosporium and Artemisia vulgaris). After a wash out period the trial was repeated with a reversed sedation protocol.Skin reactivity (wheal size, induration and erythema) and quality of sedation (immobilization, response to stimuli and injections as well as over all working conditions) were evaluated. The combination of dexmedetomidine and butorphanol provided reliable, good sedation and analgesia without adverse effects.

The purpose of this study is to map out and to analyze the spatial variation of female representation at the national level in established democracies. The aim is also to explain the variation in the female representation. The main questions that the paper tries to answer are:1.How does women representation in established democratic parliaments vary?2.Why does women representation in established democratic parliaments vary?This study is a comparative and statistic study, i.e. a study that includes a bigger number of countries and where quantitative analysis methods are used in order to achieve comparative analyses.

?During the past few years cooperation between the EU member states has expanded considerably in areas such as justice and homeland affairs. International cooperation in criminal justice has become more important as borders between EU countries has been lifted and because of this, various criminal groups have also had more opportunities to commit crimes cross borders. The Italian mafia groups in particularly have been operating in almost every country in Europe and have exploited the possibilities offered by the EU. The increase of organized crime in Europe has created a demand for EU to step up their actions against the organized crime.The purpose of this essay is to investigate exactly how the significant EU is has been in battling organized crime in Italy.

Inom ramen fo?r IVIN- projektet avsa?g fo?religgande studie att explorativt underso?ka vilka variabler som kan moderera behandlingsutfallet i en internetadministrerad KBT-behandling fo?r personer som upplever sva?righeter att reglera ilska, aggressioner eller utagerande beteenden i na?ra relationer. Sextiofem personer inkluderades och randomiserades till de tva? betingelserna behandlingsgrupp (n=32) och kontrollgrupp (n=33). Aktuell studie baserades pa? resultaten fo?r de deltagare som fyllt i fo?r- och efterma?tning (n = 59).

 To enjoy work, and be satisfied in the work you do, is important to most people. Work scientific research shows that dissatisfaction with physical or the psychosocial work environment often gives negative effects on the performed work. The purpose of our study is to chart the experience in work satisfaction and psychosocial work environment amongst nurses within psychiatric care. It is an empiric cross section study. The participants in the study contains nurses who are either employed on a conditional tenure or have a temporary post (>3 months) in policlinics and wards in general adult psychiatric care (n=126).

This essay is a product of the author?s interest in silent films from Soviet, especially, documentary films. Before the 1920?s documentary filmmaking had mostly been limited to newsreels and short scenes. Only occasional feature-length documentaries had been made.

Magneter har använts långt tillbaka i tiden för att behandla olika åkommor. Det senaste årtiondet har de fått ett uppsving som en alternativmedicinsk metod. De påstås ha olika medicinska effekter så som att ge ökat blodföde och verka smärtlindande och avslappnande på ömma muskler. Syftet med den här studien var att studera huruvida hästtäcken med 120 stycken insydda permanenta magneter (à 900 gauss) har någon effekt på beteenden hos hästarna vilka tyder på en ökad avslappning. Sju normala, friska hästar inkluderades i en prospektiv, randomiserad, blindad, placebokontrollerad cross-over studie.

The aim of the study was to investigate if the Grazemore Decision Support System (DSS) is able to provide a grazing management strategy that gives a high utilisation of grazed grass in milk production in the north of Scandinavia. To do this, a grazing experiment was planed and performed during the summer 2005. Simulations in the DSS were run to get a suggestion of how the cows should graze, grazing calendar 1. Deviations and updates during the season resulted in the simulated grazing calendar 2. During the experiment, the actual milk yield was recorded twice weekly. The difference between actual and predicted milk yield by Grazemore DSS was analysed statistically with regression analysis and the mean square prediction error (MSPE) was estimated.