The purpose of our essay is to study the institutional-, demographic and accounting theoretical factors that influence an organisations actuarial commitment.The research was performed through a web based survey, with complimentary telephone interviews, directed to companies listed on Stockholm Stock Exchange A- and O-list on the 30 of November, 2003.Our data was analysed with a Median test, Kolomogorov-Smirnov test, T-test and a Mann-Whitney test. The purpose of the Mann-Whitney test was the low number of respondents that took part in the research. The Kolomogorov-Smirnov test was done to determine whether the population variances was equal or not. The data showed that organisations with a majority of female employees assume a lower salary increase, and a higher average age than other companies with a male majority. Only 2 of 11 hypothesis can be accepted as temporary truths but several other visible relations are indicated in our research, but can not be statistically proved.We think that the major problem with our is the time it was performed.

Academic research indicates that critical publicity can have a detrimental effect on brand attitudes. The negative effects have been showed to be buffered by cognitive bias elicited by strong favourable attitudes, commitment, brand certainty and brand identification. It has been proposed that the influence of such bias in a news reporting context should be studied, something that also is interesting from a brand perspective. The study therefore investigated whether a well-publicised scandal in one period can lead to increased critical publicity in the coming periods. A case study of Swedish grocery chain ICA was conducted.

Reducing the CO2-pollution, resulting from the combustion of fossil coal for energyproduction, is important to affect environmental changes. One way to achieve a reductionis to use the oxy-fuel technology. The technology uses O2 and re-circulated flue gasduring the combustion which results in a flue gas mainly consisting of CO2. The flue gascould then be compressed and stored without environmental effects. A problem thatfollows from the compression is the risk of acidification in sensitive parts of the process.Acidification can occur because of reactions following from the contact of condensedwater and sulphur- and nitrogen-oxides which are also present in the flue gas.This report compiles and evaluates the basis of a scientific unit with the purpose ofexploring the possibilities of extracting impurities of SOx and NOx from the flue gases.The dimensions of the unit are based on basic conditions, defined for an existing oxy-fuelprocess at Chalmers, and on the results of computer modelling.

In organizations today Corporate Social Responsibility (CSR) is becoming a common means to try to gain legitimacy and credibility for their business. A successful CSR strategy has the potential to generate positive outcomes for a company and reaching out to stakeholders about the corporation?s contribution in the field is an important part of the work. In this study I examine how the employees at Max Hamburgare receive the corporation?s efforts within sustainability, how it is perceived and what this means to the employees.

This paper investigates the internal product costing system in one of the Swedish banks with the purpose to evaluate the quality of its product costs and possible implications on decision making. The study shows that the current system distorts product costs by, among other things, using relative allocation of costs and time and by allocating all costs to individual units of products. We therefore propose an alternative product costing system, which mainly draws on ABC theory but is also adapted to the specific needs of service companies and of the Bank. This proposal is intended as a solution in this particular case and not to be generalized in other contexts. We hope however to add to the understanding of why more complex costing systems, such as the ones based on ABC theory are, according to previous studies, not widely used in practice.

Our paper is targeting mainly students, but also all other people interested in social work with children. The purpose of our study was to investigate how the social workers experience and handle their work with children, who have been exposed to sexual abuse, and what kind of support and guidance the social workers are offered, in order to handle their working situation. We chose to perform a qualitative study, by the use of interviews, since we found it to be the most appropriate way to gather the information. Our conclusion is that the work with these issues is emotionally burdensome and requires a great commitment, however it is essential for the social workers to maintain a certain distance to their work, in order not to influence their personal lives. It is through experience and knowledge that the social workers learn how to handle their working situation.

This thesis aims to analyse relations between the risk of Francisella in endemic areas and environmental variables. The thesis also discusses relations between occurrences of Tularemia and meteorological factors. The analysis resulted in several significant models that explained the occurrence of Francisella. These models can however only be applied to the year 2004 since there were too few test performed the other years, therefore no comparisons could be made. Another conclusion was that the relative humidity was significally higher in the year 2003, the same year as the occurrences of Tularemia was at its peak. .

Textiles are made in an unsustainable way and there is a need to find alternative ways and material to reduce the negative impacts on the environment, humans and animals. Problems like pollution, excessive water consumption and loss of soil fertility is a result of this lack of diversity. It is a necessity to find innovative alternatives in other fabrics due to the unsustainable use of cotton and polyester fibers. As in many other countries in the Western part of the world, in Sweden there is a rapid turnover and increased selling of clothes that result in increased textile waste. About 15 kilogram of textiles (net inflow) is consumed per person each year.

Sustainability work is something that is emphasized more and more. Corporate Social Responsibility, CSR, is discussed and the question of how much responsibility companies should really take is frequently in the news. Companies tend to ask themselves how much responsibility they should take. CSR is a common concept of companies environmental and social work and a concept we tend to see here and there in our modern society. CSR includes companies? social responsibilities, both in terms of carbon footprint, working conditions, social responsibility and more.

The purpose of this thesis is to explore the co-creation process and how value is created based on a service orientation using a network perspective. The thesis is studied from a social-constructionist philosophy, using a qualitative approach of data collection and the theoretical framework includes network theories, theories of service-orientation and co-creation. We have conducted semi-structured interviews with a small firm and its network, which consists of a customer, a supplier and a partner. We found that Håkansson?s ARA framework combined with Ballantyne and Varey?s triangulation of value-creating activities help to acquire an understanding of the actors? bonds, the resources? ties and the activity links that exist in a network.

The district heating load is seasonally dependent, with a low load during periods of high ambient temperature. Thermal energy storage (TES) has the potential to shift heating loads from winter to summer, thus reducing cost and environmental impact of District Heat production. In this study, a concept of high temperature borehole thermal energy storage (HT-BTES) together with a pellet heating plant for temperature boost, is presented and evaluated by its technical limitations, its ability to supply heat, its function within the district heating system, as well as its environmental impact and economic viability in Gothenburg, Sweden, a city with access to high quantities of waste heat.The concept has proven potentially environmentally friendly and potentially profitable if its design is balanced to achieve a good enough supply temperature from the HT-BTES. The size of the heat storage, the distance between boreholes and low borehole thermal resistance are key parameters to achieve high temperature. Profitability increases if a location with lower temperature demand, as well as risk of future shortage of supply, can be met.

Our paper is targeting mainly students, but also all other people interested in social work with children. The purpose of our study was to investigate how the social workers experience and handle their work with children, who have been exposed to sexual abuse, and what kind of support and guidance the social workers are offered, in order to handle their working situation. We chose to perform a qualitative study, by the use of interviews, since we found it to be the most appropriate way to gather the information. Our conclusion is that the work with these issues is emotionally burdensome and requires a great commitment, however it is essential for the social workers to maintain a certain distance to their work, in order not to influence their personal lives. It is through experience and knowledge that the social workers learn how to handle their working situation. We also learned that although the work with sexual abuse against children gave birth to different emotions of the social worker, the social workers feel satisfaction with their work, by helping the exposed children. We hope that our paper will inspire and encourage to further studies in the area, since there is still much to be explored. .

Volunteering involves performing tasks without receiving any compensation for it. Interest in this idealistic commitment to non-profit organizations is growing and the primary reasons for this is to help other people, pursue their interests and contribute to the organization.The purpose of the study is to examine what it is that motivates individuals to commit to non-profit organizations. This study will only examine aid organizations. In order to answer the question four different theories have been used and these are the most fundamental theories in this field. These theories are Maslow's hierarchy of needs, Hertzberg's two-factor theory, Self-Determination Theory and The Gift.

Nature is in many ways considered a source to both physical and mental health among people. Trends in today?s society reveal that children become more distanced to nature. Seen from the perspective of sustainable development this trend is considered crucial: it is of importance that children in their early ages experience nature positively in order to develop a dedication towards environmental issues as adults.The purpose of this study is to investigate how teachers use outdoor learning as an educational tool. Research data were collected through a series of interviews.

Syftet med detta arbete var att ta reda på om intresset för naturvetenskap hos eleverna i år6 ? 9 påverkas av tidigare lärares intresse och engagemang i dessa ämnen.Tio stycken lärare som jobbar i de tidiga åren i grundskolan intervjuades om deras intresse för naturvetenskap och hur de bedrev sin NO-undervisning. Tidigare elever till dessa lärare fick i en enkät svara på frågor om deras intresse för NO och när de hade NO för första gången.De flesta lärare som jobbar med elever i år ett till fem undervisar i biologi, resten av ämnena är det olika med och beror på deras egna kunskaper och intressen. Eleverna tycker bäst om kemi och teknik medan biologi hamnar längst ner på listan.Resultaten visar att lärarnas engagemang och intresse för NO i de tidiga åren i grundskolan inte har särskilt stor betydelse då det gäller elevernas intresse för naturvetenskap i de senare åren i grundskolan..