Families with limited financial resources risk social exclusion in today?s consumption-based society, where status and identity are tied to items like clothing, gifts and activities. Limited financial resources can therefore often lead to social isolation because consumption is central to social participation, something that can rarely be prioritized in poor families. In preschool, unclear policies on extra costs can negatively affect families. The purpose of the study was to investigate how socioeconomically vulnerable families experience and are affected by the preschool and its requirements, as well as how preschool teachers work to reduce the economic gap among families in the preschool context.

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

This essay describes and compares the extensive reindeer management to the more intensive, but grazing based, sheep management system in Sweden. Differences and similarities between the two production systems will be investigated by elucidating the economy, land use and possibilities to influence production and economy through breeding, feeding and product development. The reindeer management area covers the northern part of Sweden whilst the sheep management is dispersed over the country. Both reindeer and sheep are ruminants and have relatively high demands on the quality and digestibility of the feed however reindeers graze on mountain-and forest lands whilst sheep often graze inaccessible areas or cultivated grasslands. Selection intensity is generally lower in the reindeer management compared to the intensity in sheep breeding.

A successful acquisition is based upon good preparations before the integration process..

Syftet med uppsatsen är att beskriva och analysera hur belöningssystemen är utformade i detaljhandeln med inriktning på hemelektronikföretag.Fallstudien gjordes på företagen Siba, OnOff, Thorn och El-Giganten..

Background: Inter-organisational ways of working have become more and more common during the last decades. In order to attain efficiency and productivity, such inter-organisational relationships need to be governed and controlled. However, studies have shown that inadequate control is one of the main reasons for why inter-organisational relationships fail. One of the means that can be used for governing and controlling a business is management control. The use of management control in inter-organisational contexts is a quite unexplored area of research at the present time, which might seem somewhat surprising considering the fact that inadequate control is a common explanation for why inter-organisational relationships fail.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The capability to know what knowledge there is and where it resides within an organization is becoming increasingly important in the new knowledge-based economy. This paper takes on a practise-based view of knowledge in order to decide on a course of action for how to successfully implement knowledge management within a knowledge-based company. By considering all knowledge as more or less contextual and socially constructed, knowledge is divided into three dimensions depending on the degree to which it is tacit, namely: information, knowledge and skills. The paper then discusses inhibitors and enablers for transferring knowledge via these three dimensions respectively. The empirical findings are based upon a case study of Faveo. It is shown that Faveo, like most organizations, has til now focused on the collection of codified knowledge, i.e.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The purpose of this thesis was to look into how event management companies got knowledge about their customers? expectations and how they are influenced by these expectations. A case study was conducted based upon interviews with two employees from two companies that are in the business. The study has shown that event management companies do try to get awarness about their customers' expectations, especially by listening and discussing with the customer. Personal contact is an efficient way of communicating and a way to avoid misunderstandings, which is a common mistake when customers' expectations are not met.

This paper studies the research foundations created in 1994 from the former wage earners? funds out of a portfolio management point of view. Firstly it describes the seven largest foundations and their different portfolio management structures. Secondly it analyses the performance of these foundations measured as the intercept, Jensen?s a, in a linear regression of the excess returns of a portfolio versus a proxy for the market, as well as the Sharpe-ratio.

The foundations of the Swedish labour market have shifted due to a number of new circumstances affecting its framework. Employment is no longer a right taken for granted but rather something one should work hard to achieve. Given the new conditions, employers are not only trying to ensure their own businesses survival but also uphold the structures of our society. Competition between enterprises forces management to forge new boundaries to maintain profitability.Concerns have arisen whether or not these so called management strategies are within the limitations of the law. As a result and as a response to the design of the labour laws creativity is peaking to overrun the statutory regulations.

A business is always dependent on its customers. It is therefore important to ensurethat customers are satisfied with the product and the warranty included.The study was conducted in cooperation with the building contacting companySkanska Sweden. The aim is to use interviews to collect and process experiences in order to answer the question: How should the recovery process in the construction industry be performed to ensure a professional handling of warranty? The results have shaped my conclusions and I have turned them into a proposal that companies in the industry can benefit from. The study indicates that the industry is not geared for a five year warranty, which was introduced in 2004 and 2006.

Syftet med uppsatsen är att undersöka hur rekryteringen till arbete av studenter från Sport Management-programmet vid Högskolan Dalarna har gått till, samt vilka personliga egenskaper och meriter som har varit avgörande för att erhålla anställning inom den idrottsrelaterade organisationen. Undersökningen har genomförts i intervjuform med arbetstagare som tidigare har studerat Sport Management samt med deras arbetsgivare. Resultatet visar att idealbakgrunden för att erhålla anställning inom idrottsrelaterade organisationer är:- Tidigare aktiv idrottare/insatt i idrotten för att veta hur det praktiska fungerar- Akademisk utbildning, förslagsvis Sport Management- Arbetslivserfarenhet inom idrotten- Brett kontaktnät- Att visa framåtanda - Utåtriktade och ambitiösa personliga egenskaper.

Uppsatsens syfte är att förklara Yield Management. Detta gör författarna genom att kvalitativt studera och analysera arbetsgången på två hotell. Det ena hotellet har en uttalad Yield Management strategi emedan det andra hotellet har en Customer Relationship Management strategi. Det sistnämnda hotellet fyller funktionen som referensobjekt till Yield Management. Customer Relationship Management valdes som en referensram eftersom denna teori är vanligt förekommande inom hotellbranschen.