In this study our aim is to display a series of possible mechanisms which operateswithin the regions and societies were child soldiers were frequently andextensively used in combat tasks. Our study is based on the assumption thattoday's peace-building strategies are inadequate to describe certain problemsfaced by many post-conflict countries, especially in Africa. We argue that largeformations of child soldiers will, if not properly and immediately addressed, causeserve and structural problems in society, gravely hampering growth andinstitutional capacity. The Issues of Post Traumatic Stress and societal insecuritybrought on by the use of child soldiers poses a serious threat to society as a whole.In this study we use Uganda as an illustrative case to describe the mechanisms atwork..

Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

The aim of this thesis is to develop a new business model for district heating and cooling firms which can contribute to a stabilization of the Swedish national energy system. The business model is developed for a district heating and cooling firm and is exemplified with Fortum Heat. The theoretical investigation around the topic creates a rigid base for following qualitative empirical studies. Osterwalder?s canvas for business model generation is used together with a Casual Loop Diagram to identify a number of business opportunities which stabilizes the national energy system.

AbstractThe purpose of the study was to examine if manual signs used as support to spoken and written language can be a god mnemonic for learning of word-pictures. I performed my study as an experiment in which I made a Memory game with word-pictures. I played the game with the children twice. The first time, we played without manual signs and the second time I used sign as a support. I observed the children and noted the words they learned to read with and without the support of manual signs.

Konflikter finns överallt i samhället, inte minst i organisationer och företag. Att beskriva olika ledares sätt att hantera konfliktsituationer i sitt ledarskap var därför intressant. Syftet med studien var att undersöka ledares upplevelser av ledarskap och sätt att hantera konflikter. Undersökningen baserades på 14 intervjuer med ledare som har personalansvar från både privat och offentlig sektor. Studien är könsmässigt balanserad.

The need for auditing originates from the agency problem that arises due to the separation of ownership and control in companies. The purpose of the audit is to increase credibility of the financial statements that management uses to communicate with owners and other stakeholders. In order for the audit to fulfill its purpose a certain level of quality needs to be obtained. The auditor can also be seen as a provider of a commercial service in which service quality is important. Audit quality can thus be separated into technical quality, which is defined as the probability that the auditor both discovers and reports a breach in the client?s accounting system, and service quality, which relates to the provision of services in general.

The structure of the thesis is based on opportunities to attract businesses to the region, the need of establishments in the region and benchmarking with establishment strategies of other cluster initiatives. The identified opportunities are the local business relationship with ABB, the prerequisites of life quality in the region and the availability of financial support. Further on has a number of opportunities to be developed been identified; diversification of the existing businesses, an expansion of the cooperation with universities and to simplify the contact with local authorities. Challenges that HVV is facing is: creating a more dynamic labor market, secure long-term labor supply, spread the image of the brand HVV and finally putting HVVs geographic scope. Two of the identified needs of establishments are strategically important: to establish a third-party logistician and commercializing systems for distributed generation and energy storage.

The purpose of this thesis is to analyze green marketing and green brand building from a managerial perspective, with the intention to create an implementation guide for companies in the Swedish consumer market.  The essay is based on a qualitative approach with a mixture of inductive and deductive elements. We have interviewed five people with close links to green marketing. We have during the study identified a number of touch points to be particularly important in the process of incorporating green marketing. These findings are presented in full in chapter five. We have found that the framework of green marketing is established during the company?s choice of green strategy.

Background: Operating on the stock market is associated with risks. If a particular asset is not traded with the same frequency as the average market asset, this particular asset is exposed to a liquidity risk. It means that the investor might not be able to sell the asset at a desired time without incurring expensive transaction costs. The query is whether or not the investor is compensated with a liquidity premium for bearing the extra risk. Earlier studies on the Stockholm Stock Exchange have failed to prove that there is a relation between stock return and liquidity.

The logistic business Svenska Retursystem AB was founded by the Swedish retail sector in the year 2000, and their introduction of a grey plastic crate to the supply chain for perishable goods changed the situation for the swedish horticultural sector. The new system revealed several challenges to be tackled by all actors, from the small family firm to the bigger organisations. Whereas the initiative comes from the customer himself, from the horticultural sector ?s point of view, a refusal of the new packing is a hard decision to take. It is however interesting that a comparison between the two systems, shows in favour of the corrugated board boxes, not only concerning environmental aspects but also for economical and ergonomical reasons.

Marknadsföring är ett viktigt verktyg att använda sig av för att locka konsumenter till att köpa hotellens produkter. Det finns ett antal olika sätt att åstadkomma detta.Syftet med uppsatsen var att undersöka olika marknadsföringssätt som kan vara gynnsamma inom dagens hotellverksamheter.Senare diskuterades det kring bakgrunden och resultatet. Här belystes det att segmentering av marknad är viktigt för att kunna möta olika kundgrupper på bästa sätt. Här framkom även att marknadsföringsmixens olika delar går att koppla till varandra. Ytterligare diskuterades det kring word-of-mouth och att det beror på flera faktorer om gästen ska bli nöjd med hotellet.Gynnsamma marknadsföringssätt som ett hotell kan nyttja är marknadssegmentering, marknadsföring baserad på den förlängda marknadsföringsmixen samt spridning av positiv word-of-mouth, där kundnöjdhet är ett centralt tema..

This essay analyzes three Swedish cartoon artists: Elias Ericson, Lisa Ewald and AmandaCasanellas. The aim is to examine how they construct feminist strategies through their workand how they convey this visually. The issue of whether these Swedish cartoons can be seenas a part of a bigger political platform is central. Through semiotics and post-colonial andqueer feminist theory, some answers to these questions are searched for.The result shows that all three of the artists can be seen in a bigger activist context, even ifthey work in and through different platforms. Casanellas questions the racism in Swedenand how we should prevent it.

The aim of this thesis is to investigate how a valuation model of a Private Equity firm is interpreted into a management control system within the company's different organizational levels. A case study was developed based on the infra-net company Eltel. The management control systems developed by Malmi and Brown (2008)(1) was used to characterize the control systems at each organizational level. The building blocks of this system are planning, cybernetic, reward/compensation, administrative and culture. Miller and O'Learys (2007)(2) theory of mediating instruments and technology roadmaps was applied to analyze the mediating process of the valuation model.

From the customer?s perspective the only reason for a firm to exist is the value it creates. However, a problem within manufacturing companies is that of the total lead time, only a small part can be considered as value adding. It has further been discovered that when working with improvements businesses often sub-optimizes single processes instead of considering what benefits the entire company. Thus, when improving processes and activities it is important to have knowledge about and understand which factors that affect how the flow can be designed.Several studies have been performed with a wide perspective on process flows in order to obtain a more resource-efficient and value added flow.

This report is an attempt to clarify how religious and non-religious views-of-life [livsåskådningar] are created through the collaboration and opposition of religious and scientific elements/ideas. This with the hope of reaching a fruitful result related to the solution of world-view related conflicts, such as the ones existing between science and religion, on an individual and societal level.This is accomplished with the help of two assertions: (1) Mankind has a need to explain its existence and surroundings. (2) Religion and science has their origins in the same seed and aim to serve the same purpose, or function. Together these two assertions lay the theoretical foundations of this report which implies that all humans have an innate need of sustaining a stable world-view.The result of this report is that a final solution to world-view related conflicts are beyond reach as our mental and physical nature limits us. However there are strategies for minimizing world-view related conflicts effect on society..