Nyckelord: Kassaflödesanalys, kassaflöde, likviditetsplanering, likviditetsbudget, likviditetsprognos, likviditet och nyckeltal.Frågeställning: Hur och varför använder de fyra valda organisationerna kassaflödesanalyser och -prognoser internt?Vilka är skillnaderna i de fyra organisationernas sätt att ställa upp och använda sig av kassaflödesanalyserna och -prognoserna och beror skillnaderna på i vilken bransch de verkar?Syfte: Syftet med uppsatsen är att undersöka hur kassaflödesanalyser och -prognoser tillämpas praktiskt i de fyra stora organisationerna ABB, Västerås stad, Manpower och Gina Tricot för att identifiera om skillnader i uppförandet finns.Metod: Studien är av kvalitativ karaktär då fallstudierna av organisationerna gjordes genom intervjuer med representanter på respektive organisation. Totalt genomfördes elva intervjuer med tolv personer. Data till referensramen samlades in genom sekundära källor. Insamlad data och information analyserades där referensram och empiri sattes i relation till varandra.Slutsats: Brister i metoden för hur kassaflödesanalysen ska upprättas finns då den i praktiken inte används av de undersökta organisationerna internt.

Abstract This Concept Analysis according to Walker & Avant (1995) studies the concept of uncertainty in the nursing context. It consists of four parts where uncertainty in general have been encircled in a semantic analysis (part one) and a qualitative content analysis consisting of an questionnaire, distributed to the staff members at one nursing and medicine institution, with an open question about the meaning of uncertainty (part two). The third part is a literature study of the nursing context to find out how uncertainty is described (part three). Part four is the actual concept analysis based on the three first parts. Uncertainty in the nursing context is an individual conscious experience witch is changeable and impressionable. It is chained together with its antecendents and consequences.

This social psychological qualitative study demonstrate how the children?s play begin and what significant important it has in the child?s identity progress. The main subject in this social- psychological study is the child?s self and how through imagination, creativity and spontaneity the human?s personal identity is discovered. However the study is based upon the children?s plays in day- care, the children whom are being objects for the study are from 3-6 years old.

I have examined the conditions for participation in an opera masquerade. Theoretical support has been found in Michail Bachtin, Richard Schechner and Judith Butler. The main study object has been a masquerade organised by the workers of The Royal Opera of Stockholm in 1925. The masquerade is examined as a social practise with distinct aesthetic framing. The analysis shows that the opera masquerade share some characteristics with the medieval carnival culture as described by Bachtin, but differ in many ways as well.

The purpose with this master´s thesis is to examine how helth and unhelthy in the Swedish magazines Topphälsa, Fitnez Magazine, hälsa and I Form. The study is made from a discourse analytical approach and text and pictures are analysed together. The governmentality-perspective is also used as a theoretical frame. Power and govern are two inportant conceptions for this paper. Some of the main characteristics of the material are the double messages, the division in the categories "we" and "them" and the personal address to the reader.

Shear Strength and Deformation Characteristics of Uppsala Clay with CRS and Standard OedometerTyra Morell Bonin & Magdalena MählerTo see how much a clay compact under different pressure one can use several different methods and in this project, two methods were used, the Standard Oedometer and a CRS apparatus. A Standard Oedometer is a full-time manual device and the CRS apparatus is a modern electric and automatic device. The aim of the project was to see similarities and differences between the two methods and examine which method that were most reliable. This has been done with repeated laboratory tests and afterward evaluations. With this information one can get a picture of how the clay will behave and how it will deform in nature.

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.

In this essay we describe the characteristics of the internet language used by senior-level school pupils. Our primary question formulation is: ?Which are the significant features of the youth?s internet language on a morphological, lexical, syntactical and orthographical level?? In order to answer this question we have analyzed 45 text ex-amples which is brought from two different internet forums, Bilddagboken.se and Un-gdomar.se, forums which are widely used by youths. The analysis has been made on a morphological, lexical, orthographical and syntactical level. We have also another question formulation which is: ?How is emoticons used in youth?s internet conversa-tions?? Thereby we also study the use of emoticons in the examples we have analyzed.Our conclusion in this essay is that the youth?s internet language is a language that in many cases should be seen as an own language; it should be seen as an entirely new and unique way of communication.

The purpose of this Bachelor?s thesis is to describe and analyze the implementation of Facebook in a public library. A case study consisting of qualitative interviews and studies of documents containing goals for the library has been conducted at a public library going through the process of implementing Facebook in their operations. The theoretical framework for this study consists of Everett M. Rogers?s stages of the innovation-decision process and his characteristics of innovations as perceived by individuals.

The telecom and the IT-industry are converging, which creates new possibilities and threats for both existing mobile handset vendors and new entrants originating from the IT-industry. The purpose of this thesis is to explain how IT-players? entrance in the mobile handset industry affects the industry in regards of key success factors and value chain structure. This study has used dynamic theories to describe the mobile handset industry. The theories have helped us in understanding the characteristics and drivers of the industry and thereafter to identify the key success factors.

The essay initially intends to find adequate models to describe and forecast monthly data for the Swedish Consumer Price Index sub group Clothes and Shoes 1986-2005. The time series observations during 2006 are considered ?out of sample period? which is used to evaluate the forecasts. The purpose is to perform time series decomposition and to investigate and analyzethe seasonal pattern. The Box-Jenkins approach is used to find adequate ARIMA models.

The aim of this thesis is to investigate the electric solar potential on the Swedish island Gotland. The Gotlandic habitations have been divided into four house categories. For each category energy demand, roof area, geographic orientation androof tilt have been decided. Solar radiation data have been collected from the Swedish solar radiation model STRÅNG (STRÅNG, 2012).The buildings characteristics and the solar radiation have been used as input values in common solar formulas, the solar potential for each building category have been summed up to a total electric solar potential for the region.The electric solar potential on Gotland was calculated to 242 GWh/year with solar data from 2010. Gotlands largest city, Visby, is marked as cultural heritage by UNESCO (UNESCO, 2012).

This essay is a qualitative content analysis of Flickornas julbok andPojkarnas julbok from 1915/1916 to 1920 and from 1966 to 1970. Mainfocus is the representations of gender that is produced in the books, and howthe ideal of the girl and the ideal of the boy is described.The result shows that the girl is undergoing a change of personality. The idealimage of the girl develops from caring, helpful, compassionate, and diligent,to become independent and brave. The Ideal for the boy in the books, bothfrom the 1910s and 1960s, is described as adventurous, courageous, curious,independent, sensible, strong and loyal. In the 1960s books the girl and theboy are described with similar characteristics, but the girl is also expected tobe cute while boy is expected to be technical and knowledgeable.

D. C. Strubler och K. M. York (2007) har skapat en modell, Team Characteristics Model.

Problem: What are the characteristics of Polykemi?s management control system and how is it affected by growth? Purpose: To describe and analyse the management control system of a medium-sized family-owned company from the perspective of Simons? Levers of control. Research design: An abductive, interview-based case study of Polykemi AB. Conclusion: Polykemi?s management control system is primarily a traditional one which is rather strong in terms of Levers of control.