The working capital describes the short-term financial position and focus on cash flow and the actual inflow and outflow of money in the company. Working capital is part of the company's financing and consists of the company's current assets and current liabilities. There are resources that are used in the daily activity and can be optimized. The more effective they are in circulation, the higher value they create. The control of working capital is called Working Capital Management and has its basis in the company?s Working Capital Policy.

Speaking of budget and budgeting is almost as adding fuel to the fire. The subject evokes a lot of emotions, both positive and negative. Some might consider budgets as a bureaucratic process that won?t lead to any good. Others might find budgets as extremely helpful and necessary in a company?s planning process.

In this essay the author has studied teachers work with order and measure in the classroom. The empirical survey method has been collected through interviews of focus groups from three different schools located in three different municipalities consisting nine participating teachers in total. The aim with the study is to understand the complexity of creating order in the classrooms by the existing means of control and finding an answer to teachers reasoning around the two articles ?We need to inform how the situation are in school when it is at its worst? and ?Stop defaming school?.The analysis is structured by my questions at issue which are;How does the teachers' work with the means of control which exists in the curriculum to maintain the order in the classroom; how does the teachers concure to the concept of order in relation to the media and the political statements that exists regarding the order issues at school; are there any alternative measures and methods to maintain the order in the classroom.The result shows a unanimous view about what order is among the teachers. Order is a necessity for the pupils to have a good studying climate.

AbstractThis study focuses on three generations of Kurdish women's view on honor. The study is a qualitative research based on three individual interviews. The aim of this study is to examine how three generations of immigrant women from a culture of honor is influenced over time by the majority culture and its values together with how these women affect each other mutually both consciously and unconsciously within the family. The study is based on two questions: What does"honor" mean to the three generations of women who are Muslim and Kurdish? Did these three generations of women?s idea of honor change over time as they have lived in Sweden? Results of this study have shown that the concept of honor has its focus on the woman's body, sexuality and chastity.

IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

Räddningstjänsten är ett yrke där risktagande är en del av vardagen för personalen, det finns många olika faktorer som påverkar hur och varför ett beslut tas före och under en räddningsinsats. Denna studie syftar till att undersöka skillnader i risktagande mellan befattningar inom räddningstjänsten, baserat på faktorer som sensationssökning och synen på den egna kontrollen av handlingar och dess konsekvenser. Metoden som användes var en webenkät baserad på två validerade tester för att undersöka dessa faktorer; Sensation Seeking Scale samt Locus of Control-test. Sammanlagt deltog 17 stycken respondenter och alla var män, befattningarna varierade mellan brandman, styrkeledare, insatsledare, ställföreträdande räddningschef samt räddningschef. Resultatet visade en signifikant skillnad i sensationssökning mellan befattningarna där de lägre befattningarna hade störst sensationssökning.

When searching for better and more practical interfaces between users and their computers, additional or alternative modes of communication between the two parties would be of great use. This thesis handles the possibilities of using eye and head movements as well as voice input as these alternative modes of communication. One part of this project is devoted to find possible interaction techniques when navigating in a computer interface with movements of the eye or the head. The result of this part is four different controls of an interface, adapted to suit this kind of navigation, combined together in a demo application. Another part of the project is devoted to the development of an application, with voice control as primary input method.

The purpose with this study is that examine if the contingency factors as sort of market and competition can affect the companies, which means of control they apply..

The aim of this study was to understand the everyday mobility of families who are involuntarily carless and the practical consequences that arise when the private car is not an available alternative. Previous research shows that the involuntarily carless, as opposed to the voluntarily carfree, generally have lower income and fewer mobility options. This, in turn, affects the available strategies for organising everyday life. Using qualitative interviews, guided by thematic analysis, this study explores how carless families organise their daily lives and what strategies they use to make everyday life work.The results show that these carless families use a variety of transport modes, though the degree to which they use different transport options is highly situational, depending upon the length and distance of the trip, along with material and monetary means. Multiple interviewees recount that they lack the financial resources necessary to use carpooling options, to pay for public transport, or to buy bicycles for the family.

The study aims to describe how art teachers conduct their teaching towards the new curriculum requirements, hence, to the must-haves of society towards the art education. As a future art teacher, I have an interest in finding out how the art teachers tackles the new requirements despite substance plight. The study has revealed that resources for the art education, both financial and time varies from school to school. Which says something about a very unfair situation for the teachers..

The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

Background: Once upon a time the most important resources in an economy were tangible goods. Historically, Swedish company culture has been dominated by engineering and techni-cal innovation has been the focal point. Today, Intangible values drive product development and form a company?s differentiation. Intangibles have therefore become the most prominent resources in a company.

Introduction: First line managers in the public sector, are under a great pressure from both senior management, leadership, politicians and often from a large group of employees. Few studies have been made on the first-linemanagers psychosocial work environment, even though in the studies found that the manager affects their employees work environment.Aim: How first line managers in municipal elderly describes the psychosocial work environment on the basis of demand-control - support model.Methods: The study was conducted through individual interviews with six first line managers. Respondents were recruited through a strategic selection in a medium-sized municipality in Västernorrland. The interviews were conducted using an interview guide. Qualitative content analysis with an deductive approach was used as a method of interpretation of the results.Results: First line managers point out the difficulty in balancing the requirements and several managers also mentioned the importance of having clear role descriptions and objectives.

Occupational stress and the use of alcohol to reduce stress are both separately common in our society. A few researchers have combined the two factors.The aim of this essay was to obtain an increased understanding of how male and female managers estimate their alcohol habits in relation to their occupational stress.We have interviewed nine managers who work at a social services department in Scania. Our main theories were the theory of psychosocial work environment of Lazarus, Karaseks demand/control model, epidemiology- and cultural perspective.Our results were;· Psychosocial work environment contributes to if the interviewed people experienced stress at work.· The grade of control has great influence if the interviewed people experience stress.· There weren't any correlation between stress and increased consumption of alcohol..

The purpose of this thesis is to investigate if there are any differences regarding syntactic complexity in written language between persons with (phonologically based) reading and writing difficulties and a control group. Earlier research has pointed to such a difference, indicating that texts written by subjects with reading and writing difficulties display a lower grade of syntactic complexity than text written by control groups.Two texts each from 48 subjects (24 from each category) were collected. The subjects were divided in two age groups, one consisting of 15-year-olds and the other of university students (adults in various ages). The subjects were selected through a word decoding test and a spelling test, where the lowest performing formed the group of reading and writing difficulties and the highest performing formed the control groups. All subjects had Swedish as their mother tongue.The syntactic aspects studied were number of words per syntactic sentence (Sw.