The starting point for this thesis has been the great process of change that Swedish municipalities now arefacing due to the political directive of offering full-time employment to all part-time employees. The aimof the research is to create a decision support model for Swedish municipalities, which simultaneouslyintroduce the offer of full-time employment and an internal personnel pool. The factors that mayinfluence the personnel?s choice of employment level and the quality of the outcome, thus the financial result,are we also aiming at explaining. The empirical observations were found through secondary data as well asobservations from the municipality of Göteborgs Stad.

Abstract This study is an evaluation of a development project, seeking to work for entrepreneurial learning, starting from John Hattie's findings on the significant factors for visible learning. The study is based on action research a method together with a questionnaire, focused interviews and observation, by the issue of How do students perceive entrepreneurial learning? The results show that the methodology contributes to a more active learning and greater work satisfaction among students. The results also reinforce the thesis of the formative assessment and the importance of reflection for increased metacognition. The work identifies the project's educational shortcomings and strengths, and lays the foundation for further development towards full implementation of entrepreneurial learning in a secondary activity that works to prepare students with special needs for the labor market..

The purpose of this thesis was to develop and optimize a method of analysis for combustion of organic chemical products, followed by an ion chromatographic quantitative analysis. This was to be achieved with the decomposition equipment IKA AOD 1. The aim was to receive a precise and repeatable method that would be able to be applied to the process of qualification and technical marking of chemical products at the company, OKG AB in Oskarshamn. A complete instruction for the decomposition equipment and the method of analysis was written. A number of parameters were chosen from the general method of the combustion equipment, which then was tested parallel with a simultaneous development of an appropriate ion chromatographic method.

Syfte: Syftet med studien är att se hur företag följer standarden IAS 36 punkt 134. Vidare är syftet att se huruvida det existerar skillnader branscher emellan samt om efterlevnadsgraden ändras beroende på om de studerade företagen använder sig av bonussystem eller inte.Metod: Studien har gått tillväga genom en tolkning av IAS 36 punkt 134, en kvantitativ undersökning har genomförts med utgångspunkt i de valda företagens koncernredovisningar. Vi har tittat på i vilken grad företagen efterföljer standarden. Vidare har ett test gjorts för att se huruvida ett samband föreligger mellan dels hur företag efterföljer standarden IAS 36 punkt 134 och huruvida de tillämpar bonussystem samt hur företag följer standarden IAS 36 punkt 134 och vilken bransch de är verksamma.Resultat och slutsats: Av den gjorda studien kan utläsas att företagen efterföljer standarden till 52,43 procent. Detta är således medelvärdet av alla företags efterföljnadsgrad.

My aim in this case study has been to create a method for creature design to test this method in a production and evaluate the results. To achieve this I studied and analyzed the methods of three concept artists and illustrators named James Gurney, Neville Page and Iain McCaig. From the analysis of these artist´s methods, combined with my own personal experience, a new method was formed. To test this method a creature was designed based on directives given by a game design group in the process of creating a table top role playing game in a fictitious world. These directives where given for the creature´s role and its living conditions.

AbstractMy purpose with this study was to learn more about different ways to teach children how to read and to investigate how teachers can use more fiction when they teach.During the years that I have been working in school, I have only met teachers who use a method that is built on sounds. The children learns to read from books where the words is not put in their right purpose; for example; we can se a sun, a dear looks down in a lake.After my teacher-education in literature I became more and more interested in if it could be possible to use more fiction when you teach children how to read. I also wondered if it was possible to find readers where the sentences are put in a meaningful story.I heard of a method called Whole Language, or the kiwi-method and I decided to find out more about that method. I decided to make a comparison between the ?sound-method? and the Whole Language-method.I have been using qualitative interviews with both children and teachers with experience from these different ways of teaching.

Background: The literature concerning M&A has thus far concentrated on the merging companies, and on what kind of effects an acquisition has on these companies. The effects on the involved companies´ (customers and) suppliers have largely been ignored in the M & A literature. Purpose: The purpose of this paper is to describe and analyse how the suppliers relationships to the aquired company are influenced by an acquisition and how the suppliers handle the following situation. Method: The paper has been carried out in the form of a case-study and we have interviewed some suppliers to the automotive industry. Results: The full effect on the suppliers relationships to Volvo has not been seen yet, due to the fact that only two years has passed since the acquisition and that the current products have a lifecycle of 3-5 years.

The purpose was to describe the significance of participation concerning leisure time and household duties for persons with mild intellectual disability living in a group home with some support from caretakers. Interviews were performed with five persons, two men and three women, living in such a group home. The questions in the interview guide had an open character and were divided into four different areas, leisure time, economy, cooking, cleaning and laundry. The results indicate that all informants felt they participated in all four areas. Further on, the results show there was participation of three different kinds.

In a recently published official Report from the Swedish Government (SOU 2010:73) a leg- islative proposal has been introduced. Its main purpose is to prevent parallel registrations of ships that are bareboat chartered to other countries. The legislative proposal claims that by preventing parallel registration of ships the Swedish Maritime Code will better corre- spond with the UN convention on the law of the sea.The UN convention on the law of the sea clearly states that ships are forbidden to fly two flags. There is however no restriction concerning parallel registration, simultaneously, in two registers. A ship that is bareboat chartered out from Sweden does not fulfil criteria re- quired in order to be deregistered, according to the Swedish maritime code.

Idag utgör immateriella tillgångar en allt större del av företagens tillgångar och de får därmed en allt större betydelse. I takt med att den här trenden fortgår blir traditionell redovisning mindre och mindre användbar för investerare, analytiker och kreditgivare.Vi har i uppsatsen delvis utgått från en artikel i tidskriften Balans. I artikeln ifrågasätts om redovisningen inte bör anpassas efter var värdet skapas i företaget. Vårt huvudsakliga mål är att utreda om nuvarande hantering och värdering av varumärken och övriga immateriella tillgångar ger en rättvisande bild av företagen. Detta skall vi göra genom att se på och undersöka utvecklingen inom området.

Syftet med arbetet är att undersöka om lärares uppfattning är att de får meningsfull kompetensutveckling kring elever i behov av särskilt stöd. Arbetet ger en översikt av tidigare forskning kring kompetensutveckling. Med hjälp av enkätundersökning ville jag beskriva lärares uppfattning om kompetensutvecklingens tre huvudkomponenter; bakgrund, process och ut-fall, skapar förutsättningar för meningsfull kompetensutveckling kring ele-ver i behov av särskilt stöd. Sammanfattningsvis pekar resultatet på att få lärare uppfattar den kollektiva kompetensutvecklingen kring elever i behov av särskilt stöd som menings-full, medan den individuella kompetensutvecklingen upplevs som menings-full av majoriteten. Resultatet visar också att det är ovanligt med kompe-tensutveckling kring elever i behov av särskilt stöd..

The construction industries are relatively conservative type of business that takes a longtime to adjust for new methods and embrace new ideas. It dose not matter if the newmethod seems to be an improved method as long as it is new and untried. Constructioncompanies are reluctant to change form a longtime working method to a relativelyunknown method.The purpose with our report is to perform an evaluation of BeWi construction method.Our goal are to present the generally opinion about BeWi from the contractors that hasbeen in contact/worked with the method. We also want to know from the contractor?spoint of view if BeWi and the method measure up to the standards that are presented byBeWi and if they believe that improvements need to be done.Our progress up to the final report has consisted of three parts[1]Field studies[2]Interviews[3]Literary studiesWe started out with field studies where we took notes and observed all the includedworking phases on the construction site when using the BeWi method.

This thesis revolves around my work Desirable Objects, an installation in glass and other materials, which deals with objectification based on female and animal trophies. The topics included are those that have been crucial to my working process; craft, post-colonial studies and European hierarchical dualism, where woman and nature are seen as connected, but inferior. My motivation has been to get a better understanding of underlying power structures, and put this knowledge in relation to my own work. This process has led me to make a full body casting of my own body as a method of self-exploitation, in an attempt to expose myself to a similar power perspective. By making the dualistic connection between woman and nature, I am commenting a phenomenon that in my view has resulted in a similar exploitation of both..

Uppsatsen behandlar fusioner i helägda dotterbolag, vilket är den vanligaste formen av fusion. Arbetet syftar till en ökad förståelse av problematiken genom att se på hela livscykeln från omstrukturering, till konsolidering och vidare till själva fusionen med tillhörande problem, vilka främst inriktas på koncernmässig goodwill. Uppsatsen tar sin utgångspunkt i externredovisningen och jämför hur denna samverkar med beskattningen. Inom redovisningen råder förvirring då olika regler gäller för olika typer av bolag, vägen mot internationell harmonisering är lång och förenklingsarbetet går trögt. Harmoniseringen av skatte- och civilrätten har varit mer lyckat.

Studiens syfte är att undersöka och förstå samt jämföra företagsledningars, revisorers och analytikers uppfattningar och åsikter om IASBs utkast till standard, ED 3. Uppsatsen syftar framför allt till att undersöka huruvida dessa tre aktörer tror att ett införande av utkastet kommer leda till en redovisning som ger en mer rättvisande bild av tillgången goodwill, än vad dagens svenska goodwillregler ger, samt vilka konsekvenser ett införande av ED 3 kan få för de tre aktörerna. Vi har valt en kvalitativ metod för att nå en djupare förståelse för ämnet. Vidare har vi gjort en multipel fallstudie då uppsatsens syfte, att undersöka, förstå och jämföra de tre aktörernas åsikter och uppfattningar, lättare kan uppnås vid en studie av fler fall än ett enda. Vårt angreppssätt karaktäriseras av en växelverkan mellan induktion och deduktion, det vill säga abduktion.