Data sets are continuously increasing within organizations. Data sets will also be in larger amounts,have shorter lifetime, is becoming more varied and holds various degrees of uncertainty. Together,these dimensions are included in the term Big Data. There is no universally accepted definition ofBig Data and how it should be used. Applications that turn out to be part of a Big Data conceptoften begin as investments in an organization in order come to new insights or create new businessperspectives.

For a long time economic tax equalization system in Sweden has been creating dispute between Swedish communities. Despite the main purpose of the system - to reduce disparities and create equal economic opportunities for all communities ? some regions were not satisfied.The main purpose of this study is to determine what extant has equalization tax on investment spending of Danderyd municipality during 2000-2010 year period. The study is based on annual reports and personal interviews. The theoretical frame of the investigation is founded on Fjertorp's classification of investments and public choice theory.The investigation shows that there were no significant changes neither in investment spending or equalization tax during 2000-2010 period, even after the last changes of economic tax equalizations system in 2005.

In the expansion rate of the national as well as the international market, the importance of trademark has been given a central matter. The definition of what can be considered a trademark has been widened. Today?s trademark law defines a trademark as something that can be graphically reproduced. Trademarks can there for contain names, words, numbers, letters or the shape of the goods itself or the packaging.

The aim with the literature study was to describe how persons with dementia and health care workers in the geriatric care experiences soft massage and to describe the derived effects for persons with dementia. Scientific articles were sampled from the databases: Medline (Pub Med), Cinahl and Psyc INFO. The main results of the study are presented in three parts: how persons with dementia experiences soft massage, health care workers experiences of giving soft massage and the health care workers descriptions on derived effects on persons with dementia. The results showed that persons with dementia experienced a positive reaction to soft massage and the health care workers did no longer feel helpless in their care service towards persons with dementia. The studies showed that soft massage decreased agitation, wandering, pain and sleeplessness.

The purpose of this paper has been to examine the ways in which professionals describe their work with pregnant drug-addicts. The paper raises the following questions;· How does the deviant behavior, that using drugs during pregnancy can be described as, affect the professionals in their work with pregnant drug-addicts?· How do the professionals experience their own role, and the roles of other professionals?· In what ways do they work in order to reach a favorable result with these clients?The paper is based on qualitative material, gathered through 14 interviews with professionals. By using theories of deviant behavior and attachment-theory between a child and its mother, our intention was to analyze the empirical results.From our interviews we have learned that the professionals consider some factors as more important than others for a favourable result in their work with pregnant drug-addicts. Such factors are for example the significance of a cooperation between different authorities and ethical awareness in meeting with the client..

Purpose: The purpose of this study is to investigate how three banks country funds are performing relative to each other in regard to risk and return. And to find out if there is any underlying factor that may have affected the stock exchange in the different countries.Methodology: The study is based on secondary data and will apply the quantitative method, based on a deductive approach. The sample consists of three major Swedish banks and from them we have selected three country funds. The calculation formulas that have been applied are: Sharpe ratio, standard deviation and Arithmetic Average.Conclusion: The Writers concluded that Sweden funds had the highest yield to lowest risk in both periods in all three major banks. We have also concluded that the underlying factors affecting a country fund.

There are several ways in which people can relate to eating or not eating animals. This essay is focussing two main strategies: Making distances and drawing borders.Today, there are several reasons for not eating meat, including environmental reasons, individual and public health reasons, ethical reasons and more. Yet, people eat more meat than ever. According to the UN, this is a major problem. In 2006 the report Livestock?s long shadow pointed out that meat consumption was a bigger problem from an environmental point of view, than global transports, including air-traffic.

Children?s use of mobile devices is constantly increasing and has become very popular withchildren as young as toddlers. Schools in Sweden have made large investments to expand theuse of information technology (IT), and the use of mobile devices in preschools is already acommon support tool for learning. Children?s use of IT is a relatively new phenomenon,which means that is it also a relatively new area of research.

The main focus of the essay is to investigate if bugging can be justified from two ethics perspectives, the teleological and the deontology. I?ve chosen to emanate from two specific values which I believe is especially relevant to the ethical problems of bugging, efficiency in fighting crime and the personal integrity. To be able to illustrate this conflict between different values did I do an analysis of an official report which had the task to explore if Sweden should introduce bugging as a new means of compulsion. The official report's statement was that the police should have modern instrument to fighting crimes efficient, including bugging.My examination of the report showed that they used several arguments derived from both the efficiency in fighting crime perspective and the personal integrity perspective.

This is a study of innovative technologies that are primarily based on collaboration with a client who in this study is called FTG, because they chose to be anonymous. A problem set has been presented, analyzed and worked with. The result of this is that we found some weaknesses in the leadership that have influenced the motivation in the workgroup negatively. The study has focus on changing leadership in order to increase motivation and openness to innovation within the company. With this focus on change in leadership, we have done a basic search for relevant theories related to the topic and found interesting data to work with.

The purpose of this Master?s thesis is to investigate the female reader of science fiction literature, a genre by tradition dominated by men. Through qualitative interviews with seven female science fiction readers, the relation between the reading and the readers? lives, as well as their concepts of the science fiction genre and the community of science fiction readers, was examined. The main theoretical framework used for the analysis was Yvonne Hirdman?s gender theory, Judith Butler?s concept of identity and Louise M.

Titel: Kan etisk kultur och etisk medvetenhet förbättra revisorsobjektivitet?Nivå: C-uppsats i ämnet företagsekonomiFörfattare: Jonas Glad och Madalina ErssonHandledare: Jan SvanbergDatum: 2015 ? januariSyfte: Uppsatsen syftar till att klarlägga möjliga samband mellan etisk kultur, etisk medvetenhet samt objektivitet och har sin bakgrund i tidigare forskning inom respektive ämne. Vi undersöker om ´Etisk kultur´ påverkar ´Objektivitet´, om ´Etisk Kultur´ påverkar ´Etisk Medvetenhet´ samt om ´Etisk Medvetenhet´ påverkar ´Objektiviteten´.Metod: Arbetet bygger på en deduktiv kvantitativ metod där vi använt oss av en tvärsnittsdesign i form av en surveyundersökning med en onlineenkät som insamlingsmetod för primärdata i studien. Primärdata har analyserats med statistiska metoder i statistikprogrammet SPSS och resultatet redovisas i huvudsak i tabellform vilket sedan diskuteras mot tidigare forskning.Resultat och slutsats: Inget signifikant samband har erhållits för hypotesen att ´Objektivitet´ skulle bero på ´Etisk kultur´ eller ´Etisk medvetenhet´. Ett signifikant samband för hypotesen att ´Etisk medvetenhet´ påverkas av ´Etisk kultur´ visade sig i resultatet av vår studie.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE13E, spring semester 2014Title: Capital budgeting in Municipal-real estate companies - A study of the law of public housing company impact on capital budgeting.Authors: Axel Erlandsson, Caroline Hellman and Niklas LundqvistTutor: Anders JerrelingBackground: Municipal owned real estate companies  has in the past been obliged to take responsibility for providing housing to Swedish municipal inhabitants. Municipal owned real estate company?s has in the past been prohibited to act in profit purpose. In January 2011 the previous law of public housing was replaced with the new law on public municipal housing companies. The municipality may not provide the municipal owned company with any financial advantages against a private owned real estate company.

With rising energy prices and the threat of climate change, energy costs and energy savings havebecome a central and important part in building. Therefore it is interesting to explore different andnon-conventional methods of energy conservation. Building Earth sheltered houses is such a method.Earth provides good insulation and provides the ability to both reduce the total heating needs and toreduce the maximum power demand. The aim of this study was to construct a house in Malmö and seeif Earth sheltered houses can be a cost effective alternative for the construction of sustainable andenergy-efficient houses.Previous studies have shown that Earth sheltered houses have reduced their power requirement with upto 25% and their use of energy with 10%. Numerical calculations in Comsol Multiphysic 4.2, wasperformed on a house with different degrees of earth covering.

This thesis studies whether private equity owned firms within the Swedish welfare sector distinguish themselves in terms of tax planning and short-termism from a control group consisting of other privately owned welfare firms. For the first time, the comparison is made on the entire welfare sector, between 14 matched pairs within education, health care and elderly care. We use financial metrics associated with tax planning and short-termism in sign tests to examine whether the private equity owned firms differ from our control group. The financial metrics tested are actual and paid tax rates, level of interest, book-tax gap, investments, personnel expenses per employee, and cash earnings. We find that the private equity owned firms in terms of tax planning only differ in the level of interest, while no notable differences are found in terms of short-termism..