The intention of this essay is to study the Swedish General Staff as a learning organisation during the period of 1914-1918 based on the theoretical work developed by the philosopher Bertil Rolf. Previous international research on the Prussian/German General Staff has shown that it is considered to be the first learning organisation in history. The Swedish General Staff was based on the German General Staff model and the focus of this study is to compare the development the tactics in Germany and Sweden regarding defence and attack in trench warfare. The questions are: How were the possibilities for gathering and analysing informa-tion affected by the war? Which conclusions were made for trench warfare in Swedish conditions? What experiences from the war and exercises in Swedish army were implemented in manuals and training?The conclusion of the study is that the Swedish General Staff was functioning as a learning organisation during the WWI through the ability to follow the international development, mainly in the Central Powers, and by modifying the experiences to the prevailing Swedish strategic and tactical conditions.

In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies.

This report aims to study the condominium prices in central Stockholm and the factors thataffect these prices. A linear regression model was set up and data about relevant covariatessuch as floor area, mortgage rates and where the condominium is situated were gathered toassess if and how they influence the price. The raw data was processed and enhanced to gain asmuch relevant information as possible to the model. To determine the covariates? influence onthe final price, regressions were ran and various tests were performed on the output data.

Distrilux International AB, a company within the Electrolux-group, works among other things with storing of products from other companies in the Electrolux-group. This rapport contains a cost analysis of the two Distrilux warehouses in Motala and Mariestad. The company offers five services in these warehouses, in-loading of products from a local factory and from external factories, storing, out-loading of products to Sweden (domestic) and for export. Since there has been some hesitation of the accuracy of the price-model of today, a master's thesis has been advertised. The purpose of the thesis has been to investigate the agreement of the price-model of today and the apportionment of the costing in warehouses.The main problem is to determine which activities is to be considered important in the price-model.

Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. Despite this need, harmonization continues to be far from achieved in the area of direct taxation which also affects the integration and growth opportunities for SMEs. In the Agenda for Entrepreneurship, the Home State Taxation regime, which is based on formula apportionment, has been proposed by the Commission as one option in order to mutually recognize the different Member States? taxation systems to facilitate cross-border activities and reduce ?red-tape?.

At a manufacturing company, due to the competition the price is reducedtowards the manufacturing cost. Therefore it is important to maintain control ofones costs and keep calculations up-to-date.This thesis deals with cost accounting at a aluminium-processing company. The report focuses on calculating machine cost per hour since the manufacturing costs are the major part of the total product cost.Managers on the company believe that the costs they use in calculations todayneither is up-to-date nor advantageous in a market aspect and due to that their calculations need to be revised. The machines cost per hour is a major part in the manufacturing calculation. The company wants to provide a competitive price that also covers their costs.

Uppsatsen belyser fysikundervisning ur ett kulturperspektiv. En multivariatanalys ?principalkomponentsanalys ? har genomförts för att kartlägga fysikundervisningskulturer påtidigare respektive senare år inom grundskolan. Syftet är att undersöka vilka likheter ochskillnader som finns mellan olika fysikundervisningskulturer för att ? med hjälp av tidigareforsking och litteratur ? se vilka möjligheter och problem som kan uppstå för elever och lärarei och med dessa fysikundervisningskulturer.

In Peter Weiss debut Fra?n o? till o? (1947) the ?I? travels from island to island as a castaway. The island here can signify, or work as a synecdoche for exile and the feeling of isolation that exile often induces. But the movement from island to island also implies a restless state: Peter Weiss shifting from painting to writing to filmmaking and theatre, from German to Swedish and then back to German. The years during exile and the years that followed the exile until his breakthrough in Germany with Schatten des ko?rpers des Ku?tchens (1960), Abschied von den Eltern (1961) and Fluchtpunkt (1962), were the formative years of Peter Weiss authorship.

The intention of this thesis is, from a basic statistical viewpoint, to capture the relationship between the price of electricity and a sample of factors influencing the price. The thesis also aims at investigating whether knowledge about the relationship is useful when investing on Nord Pool. Tested factors are temperature, import, price of emission rights as well as a number of hydrological factors. The investigated period stretches from year 2000 until week 32 year 2007. The relevance of each factor was also evaluated yearly as well as for shorter periods in order to get a more comprehensive view of the relationship.

In Peter Weiss debut Fra?n o? till o? (1947) the ?I? travels from island to island as a castaway. The island here can signify, or work as a synecdoche for exile and the feeling of isolation that exile often induces. But the movement from island to island also implies a restless state: Peter Weiss shifting from painting to writing to filmmaking and theatre, from German to Swedish and then back to German. The years during exile and the years that followed the exile until his breakthrough in Germany with Schatten des ko?rpers des Ku?tchens (1960), Abschied von den Eltern (1961) and Fluchtpunkt (1962), were the formative years of Peter Weiss authorship.

When patrolling grocery stores, customers engage in a purchase situation where they face great amounts of information, whereof price is one. This paper intends to shed light on the price information search behavior that customer's exhibit before choosing their products in grocery stores. In order to do so two studies have been conducted, one quantitative and one qualitative, to assemble the data needed to provide statistically significant results. The objective of the quantitative study is to gather data on customer's external price information search, and it is based on the most recent eye-tracking technology. The second qualitative study is complementary and based on interviews with randomly chosen customers that have responded to several questions regarding their price information search, shopping knowledge and experiences.

Increased trade and eased policy restrictions have brought markets closer together. Prices at different locations are much likely to affect each other to a certain extent. Since the adaption of Common Agricultural Policy in 1995 the Swedish wheat market has been exposed to the world market and Swedish farmers are facing new challenges. A broader knowledge about market integration and price transmission will facilitate Swedish farmers, banks and politicians in making rational decisions. Therefore the aim of this research is to explain how global wheat prices are transmitted on Swedish wheat prices.

The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility.

More relevant price comparisons between groceries are possible. This study points outone possible path through an example. The purpose of this approach is to develop amodel in a realistic context. The main assumption behind the proposed model is thatprice always has to be compared to quality. The model (algorithm) starts with a basketwith the cheapest goods.

This master?s thesis studies library teaching at two university libraries, Freie Universität Berlin in Germany and Södertörn University in Sweden. The aim of this paper is to study views on information literacy, how these views affect teaching practice, and how the teaching of information literacy is connected to, on the one hand, German and Swedish learning culture and, on the other, the local community of practice at the studied university libraries. The theories applied in this paper are learning culture and community of practice as developed in the works of Judith Ricken and Etienne Wenger. The methods that have been used are qualitative, semi-structured interviews that were conducted at both university libraries.It was observed that the teaching practices were highly connected to learning cultures.