Titel: Investeringsuppföljningar ? En fallstudie på Volvo Construction Equipment i BraåsSeminariedatum: 2011-06-01Ämne/kurs: 2FE13E:3Författare: Aleksandar Stamenkovic och Donald BergströmHandledare: Anders JerrelingExaminator: Fredrik KarlssonNyckelord: Post-audits, Capital Budgeting, Investments, Performance Evaluations, ROI, RI, AARRSyfte: Syftet med detta ämnesfördjupande arbete är att förklara de problem som uppstår när avsaknad av investeringsuppföljning föreligger, samt att förklara för hur rutiner av uppföljningar kan organiseras.Metod: Valet föll på att göra en kvalitativ fallstudie gällande Volvo Construction Equipment i Braås. Kvalitativa semistrukturerade intervjuer har utförts med fyra stycken respondenter på anläggningen. Detta ämnesfördjupande arbete har utförts enligt en deduktiv metod och en diskussion förs angående arbetets validitet och reliabilitet.Teori: Den teoretiska referensramen behandlar relevant teori gällande investeringar och uppföljning, vidare behandlas även kortfattat de metoder som används för att bedöma investeringars lönsamhet på Volvo Construction Equipment i Braås.Empiri: Det empiriska avsnittet redovisar data från de semistrukturerade intervjuerna som fördes med personal på anläggningen i Braås. Dessa bestod av ekonomichefen, controllern samt två projektledare.Slutsats: Resultaten som presenteras behandlar komplexiteten med att följa upp investeringar enligt dess faktiska kassaflöden och förkastar därmed en sådan uppföljning för Volvo Construction Equipment i Bråas.

The aim of this study was to analyze how discourses about domestic violence emerges in policy and practice, and to investigate how those discourses may change from a structural, political level to a local, practical level. The research questions focused how the problem of domestic violence is formulated at national and local level, scrutinizing the different discourses framing and reproducing the causes and solutions of the problem, and also to deduce how different context affects formulations. The empirical material consists of policy plans and interviews with social workers. The findings indicates that the issue of domestic violence is articulated differently on different levels. In action plans on the national level, the domestic violence is formulated within a structural discourse, being a problem on a (gender-) political level, whereas professional social workers recognizes domestic violence as a personal problem within an individual oriented discourse.

Several studies indicate that Swedish men consume more meat than women, more frequently appear in advertisements for meat and more often than women handle the grilling of meat. Production of meat is one of the largest contributors to greenhouse-gas emissions and thereby poses a challenge for ecological sustainability. Several Swedish politicians and authorities have argued that reduced meat consumption is necessary to prevent continued global climate change. To understand and change consumption patterns we need to understand the consumer. This essay uses textual analysis to examine how Swedish men through text and images in three cookbooks use preparation and consumption of meat to construct different masculinities.

The study sheds light on pupils individual plans of development and portfolios from the perspective of children. It has an ethnographic standpoint. It was carried out on children and pupils in pre-school, pre-school class and third grade. By further investigating how children and pupils use their individual development plans and portfolios, in which settings and to whom they communicate them, this study is able to grasp the discourse that is created around the instrument itself. This study is also interested in and aims to find the theoretical frame, in essence, which envelops both the construction of childhood and children?s own activities within the limitations and opportunities that this structure offers.

This paper examines how remedial teachers and subject teachers in two secondary schools talk about pupils with special education needs (SEN) both in general, and more specifically about boys and girls who need special education. The study is based on 6 interviews with teachers in two secondary schools in the Stockholm area. In the analysis of the interviews, two different theories have been used. Firstly, the teachers´ speech has been analyzed based on three perspectives; a compensatory-, a critical- and a dilemma perspective (see Nilholm, 2007). Secondly, discourse analysis has been used to examine how the teachers in the study talk about boys and girls in the special education.

The economic analysis of building contracts is an unexplored field within Law and Economics. This paper makes an attempt to cast some light over the subject and encourage to more research within the field. The main purpose has been to describe why the actual price in a public construction project often turns out to be higher than the contract price and offer a way of handle that risk. In the paper a model is set up that shows an optimal contract given expectations on actual price and gaps in contracts. Cost increases for the buyer can mainly be explained by two situations.

Abstract This essay is about girls that have chosen a gender atypical education on a gymnasia level. Since we are living in a society that is still today gender segregated in both working life as well as educational area, we find it interesting that it still exist an paradox which leads us to the question ?why? those girls and boys, woman and man choose so differently. We are not aiming towards study how many girls that have chosen a gender atypical education but rather how these girls that are on the construction program in one of Stockholm?s gymnasium have deliberated and what it is that has influenced them.

AbstractThe aim of this study is to analyze how the Swedish company VisitSweden and The Swedish institute creates an image of Sweden and what that image looks like? And also to compare their goals and their ways of present Sweden to find out how that contributes to the images of Sweden. The method for this analyze is chosen from the work and theories of Norman Fairclough called ?critical discourse analyze.? The analysis focuses on the text and how the text is created and if the author?s opinions are hidden in the words. The method can be applied in many ways.

This work deals with the introductory course for immigrants (Introduktionskurs för invandrare ? IVIK) in the Swedish municipalities. I have studied how the participants in this education are brought into a Swedish understanding of religion, both in the formal SO (social studies) and when it comes to informal transferring of values.I have interviewed teachers and school leaders, interviews which I have then analysed.To understand the educational environment, I have used Antonio Gramsci´s theory of hegemony, as I perceive it, as well as Michel Foucault´s ideas of power and knowledge.I have found that fostering into a ?Swedish? view on religion appears in the education, implicitly as well as explicitly, though the informants tend to have an ambivalent opinion as to how this should be carried out, and to which extent..

This thesis has been carried out within the bachelor program for mechanical engineering at Karlstad University in collaboration with BAE Systems in Karlskoga. The purpose with this work was to design a mechanism and associated parts for loading and unloading of shots between primary and secondary magazine in BAE's new 40mm's ship gun.Parts designed or redesigned among other things a transfer mechanism for shot at loading and unloading, well as a hatch mechanism which makes the shots do not fall out of the primary magazine when making separate use. Various important details have been designed to maintain a good functionality of the mechanism.The construction work has mainly been carried out in the CAD software Solid Edge and its associated FEM module. The construction work has also been carried out on rough calculations for constructed details in order to ensure that they meet the stringent requirements of military use in tough marine environment. Two of the most critical parts of the structure where analyzed with the FEM module for estimating the stresses in the material at the applied load.The final design, which is a result of the thesis, meets the requirement specification and the set targets.

Syftet med denna undersökning är att genom en kritisk diskursanalys av utvalda tidningsartiklar, redogöra för framställningen av Islamiska Staten (IS) i Irak och Syrien. Det avses genomföras i identifiering och analysering av framträdande diskurser i textmaterialet. Undersökningens kritiska ambitioner ligger i ett synliggörande av medias maktposition i samhället med fokus på diskursen om Islam och muslimer. Media tenderar att presentera en bild av IS och tillhörande diskurser utifrån ett västerländskt perspektiv, vilket ger upphov till ett skillnadskapande av ?vi och dom?.

In classic academic social studies of East Europe, terms as Communism and Post-Communism are commonly used to describe the main characteristics of this geographically imagined area. This paper makes a not so frequently seen attempt to apply Post Colonial Theory for the same field. With start point in Post Colonial theoretical writers, the author wants to find a East European Post Colonial version for the internal Europe which will supply tools for a discourse analysis of the European mind map divided into West and East. The material consists of interviews with three Swedish and three Czech officials, all working with European politics in their country's Ministry of Foreign Affairs. The analysis is carried out with inspiration of Ernesto Laclaus and Chantal Mouffes Discourse theory.

This essay concerns graffiti, and in particular graffiti removal regarded as iconoclasm.Graffiti is described as a visual symbol laden with both negative and positive values, and sometimes as a meaningful expression in the urban public space. One problem with graffiti as a field of study is the diversity of both the meaning of the term as well as the diversity of the phenomenon itself. Therefore I have defined the term graffiti as follows: words and images painted on public walls by a person usually in an unauthorised manner. Specific examples of graffiti and related phenomena are presented. Within the Swedish anti-graffiti discourse the pejorative term klotter (scribbling) is used to describe what I above define as graffiti.

The object of this essay is the Swedish author Agnes von Krusenstjerna's novels Ninas dagbok (The diary of Nina) and Helenas första kärlek (Helena's first love) as well as the cycle novel Fröknarna von Pahlen (The misses von Pahlen). The purpose is to explore her use of the discourse of girls' fiction, which I analyse by the depiciton of women's sexual awakening, and her depiction of sadomasochism. The theories of Elaine Showalter, Jacques Derrida, Michel Foucault and Judith Butler are used.Women's sexual awakening is depicted similarly in the novels but more explicitly in Fröknarna von Pahlen. In Ninas dagbok and Helenas första kärlek there is an eroticization of dominance and submission, which is not explicitly sadomasochistic. In Fröknarna von Pahlen, sadomasochism is explicitly described as a "perverted" sexuality and reveals the inequality in the violent sexuality, which is described as "normal".

Sammanslutningar bildas fo?r att minska transaktionskostnaderna pa? marknaden, i fo?rhoppning om o?kad produktivitet. Fo?retagets uppgift a?r att generera o?kad vinst och aktiea?garva?rde, men separationen av a?gandet och kontrollen ger upphov till avvikande egenintressen inom fo?retaget. Ersa?ttning till VD:n och ledande befattningshavare blir ett instrument fo?r att koordinera gemensamma la?ngsiktiga intressen med aktiea?garna.