As of 2013, around 51 million people were living on the run, classified as refugees. One of the reasons the number has increased so much during the last years can be explained by the war in Syria. The aim of following study is to evaluate the impact the Syrian refugee flow has had on the Turkish society up until today, seeing the consequences of economic, political and social impact made on the Turkish society. Due to these chosen aspects the study will be concentrated only on the changes in the Turkish society brought about accordance with economic, political and social effects. What is desirable is to achieve greater understanding of the positive and negative aspects of refugee flows on host countries.

The aim of this thesis is to describe how service companies through adjustment of the customer?s zone of tolerance can influence customer?s perception of the service during the processes of service delivery and create customer satisfaction. The method used was case study approach utilizing personal interviews, which were conducted at two service companies. The study showed that the aspects of the service that have greatest importance for the customer?s assessment of the service and customer satisfaction among others are personal treatment and that personel behave in the way that makes the customer feel itself taken good care of and unique.

The tourism industry in EU is one of the biggest sectors and employs about20 million people. A key factor of the industry is information, much oftourist information is today on the Internet. On Internet there is twoways information can flow, the information can either be pushed to aconsumer or the consumer of the Information can pull it from a source.In a feasibility study for the report the participants expressed thatthey thought the tourist information on the Internet was unpersonal anddidnt fill their informationneeds. The purpose of the report was to findout how push and pull of touristinformation can be balanced on Internet.The empirical data was collected with a feasibility study, a survey anda case. The survey was conducted at IT-University and School of Business,Economics and Law at Göteborg.

Medius är ett IT-företag som hjälper företag att effektivisera sina processer med hjälp av IT. För att kunna konkurrera med andra företag och få nya kunder krävs ständigt ny utveckling. Uppdraget med detta examensarbete var att hitta lösningar till ett nytt användargränssnitt för produkten Medius Flow. Vi valde att göra detta med metoden användbarhetsdesign som vi har anpassat för våra egna förutsättningar och mål. Med användbarhet menas att ett system är effektivt att använda, ändamålsenligt och lätt att lära.

Background: Liquidity and the management of liquidity are of great importance for companies. Cash management is not a new term, but the need for it has increased recently, for one thing because of the internationalisation and growing harmonisation between the countries in Europe. Netting is a cash management technique, where receivables and liabilities are netted. This technique can be used to release capital and increase the company?s cash flow by reducing the number of transactions in the internal payment system.

Uppsala County has ambitious environmental aims for the planned residential area inÖstra Sala backe. In this thesis different energy sources have been evaluated todetermine which system that would be most favorable given currently availableinformation about the project. Planned energy usage has been divided into tap waterheating, space heating and power. Three base case scenarios were made with districtheating, small scale bio fuel and heat pump. Solar power and solar heating were thensimulated and the production from the two could individually be deducted from theenergy need in the base cases, constituting 9 different scenarios.

Despite ongoing efforts toward equality, persistent wage gaps between men and women in Sweden still remain, particularly within male dominated industries, such as finance. Gender equality is a prominent topic in public discourse, yet progress towards achieving equal pay between men and women continues to be slow. This study aims to contribute to the research area and offers a unique perspective by examining gender related expectations from both men and women, managers and employees. The purpose of this study is to investigate whether, and if so how, gender related expectations influence salary setting processes in the financial industry. Through a qualitative study based on semistructured interviews, the study explores how both employee?s and manager?s gender related expectations affect attitudes, salary negotiations and potential outcomes of salary setting.

Ett mycket debatterat ämne är pensionsområdet. IASB har genom IAS19 gjort ett försök att harmonisera redovisningen inom detta område, trots detta uppkommer det nationella så väl som internationella skillnader. Det huvudsakliga problemet för bolag är att framställa en rättvis diskonteringsränta vid nuvärdesberäkning av deras pensionsskuld. Detta har medfört att de flesta bolag, på grund av kunskapsbrist i ämnet, valt att hyra in denna expertis från en aktuariekonsult.Syftet med denna uppsats är att ur ett beslutsteoretiskt perspektiv beskriva hur aktuariekonsulten resonerar och agerar kring valet avföretags aktuariella antaganden.Det som legat till grund för denna studie är teori och regler utifrån IFRS/IAS 19 samtidigt som valda delar utifrån beslutsteori varit i fokus.För att få svar på vår frågeställning har vi valt att utföra sex intervjuer, fyra med aktuariekonsulter och två med redovisningsansvariga på börsnoterade bolag. Utgångspunkten för ansatsen har tagits från det abduktiva synsättet eftersom en växelverkan mellan teori och empiri genomförts.Denna uppsats har påvisat att konsulterna inte såg sig själva sombeslutsfattare utan intog en mer stöttande roll.

AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

Sjöherravälde, Corbetts teorier inom ramen för modern ubåtskrigföring.Studie om Corbetts teorier och hur de appliceras på modern ubåtskrigföring. Sjökrigets grunder beskrivs inledningsvis samt av Corbett sammanställda metoderna för etablerande, bestridande samt utövande av sjöherravälde och ubåten som vapen. Därefter följer en studie av historiska källor rörande modern ubåtskrigföring. I denna ingår Scapa Flow 1939, ubåtsstrid vid slaget om Atlanten och USAs sjöfartskrig mot Japan samt sänkningen av Belgrano och det inledande skedet av Falklandskriget 1982. Fokus ligger på de olika metoderna som Corbett beskriver för sjöherravälde: avgörande slag, blockad, fleet in being, försvar mot landstigning, sjöfartskrig, amfibieoperationer samt stödjande av expeditionsstyrkor. Med bakgrund i dessa utmynnar uppsatsen i en diskussion om modern ubåtskrigföring som i stor utsträckning verifierar Corbetts teorier..

The purpose of this study has been to investigate how individuals with reading- and writing disabilities and dyslexia handle their information need in the workplace. The method that has been used is a qualitative study made with interviews with individuals who have these problems, to see how they think and feel about the flow of information on their everyday basis. The study?s respondents are working women between the ages of 27 and 47 years old and they have reading- and writing disabilities and dyslexia. The most interesting results of this study are that the respondents are avoiding jobs where they need to read and write much and where they also do not like changes in their job situation.

Nanofiltration is a proper way of preparation of drinking water. The process has a lot in common with reverse osmosis where a semipermeable membrane is used to separate a pure water flow from the remaining water. A pilot plant was used to ensure that nanofiltration is a suitable technology for a specific waterworks station in Glemmingebro, Ystad. The purpose was also to find out if a pH-adjustment is needed for feed water in a possible full scale plant.  In this case nanofiltration is used mainly to remove sulphate and calcium since the raw water contains concentrations of these substances which exceed the limits for potable water. It is important to receive a high recovery (RC), otherwise the deliviery of water won?t be high enough.

It is important to construct or recreate different types of wetlands and study their retention of nutrients, since knowledge of their effectiveness in this matter is poor. In 2003 a wetland was constructed on an old meadow on the western shore of Lake Bornsjön in central Sweden. The main purpose of the wetland was to reduce the amount of phosphorus entering the lake, which is the back-up water supply for Stockholm when the city cannot obtain water from Lake Mälaren. Large areas around Lake Bornsjön consist of agricultural land and the nutrient concentrations in the inflows to the lake are usually relatively high (approx. 1 mg/l total nitrogen and 0.05-0.1 mg/l total phosphorus).

Resource-based learning or problem-oriented learning are teaching methods that are becoming more and more common in schools today. In order to make these teaching methods work there is a demand to make students information literate. This entails that school librarians ought to play a more important role in teaching than before since they are the ones that are the most qualified when it comes to mediating information skills. The aim of this thesis is to find out how nine teachers at six senior high schools apprehend the professional role of the school librarian and how they apprehend the conception of information literacy In order to learn about these conceptions we have chosen to study to what extent collaboration exists in the schools in question and the teachers conceptions of the importance of the school librarian in this context. We have used phenomenography which is both a set of theoretical assumptions and a methodology.

This study was conducted on behalf of SCA forest AB, Västerbottens forest administration. Timber procurement from non-industrial private forest owners has become an increasingly important part of SCA:s wood supply. The objectives of this study was to report the current forest conditions in the private forests in the county of Västerbotten, analyse the potential for procurement of wood from private forest owners, and provide a basis for decisions on future strategies for timber procurement from private owners.Material and data have been collected from different sources, mainly from Swedish National Forest Inventory and SKA-VB08. This material was the basis for the analysis and calculations performed with the Heureka application PlanWise. This study area was divided into six different analytical areas (Coastal south, Coastal middle, Lycksele, Inland south, Inland north, Skellefteå), where each area of analysis is represented by a number of municipalities.In this study, two scenarios were specified; one describing the current forest management with current harvesting levels and the effects of these assumptions, the second to illuminate what potential there is for future timber harvesting.