Bakgrund: Investeringsbeslut är ett av de viktigaste besluten som tas av chefer i företag. Besluten grundar sig på investeringskalkyler, som ryms inom begreppet kapitalbudgetering. I företagsekonomisk litteratur beskrivs sällan samband mellan kapitalbudgetering och annan ekonomisk styrning, vilket innebär att det finns ett tomrum inom forskningsområdet. Syfte: Syftet med uppsatsen är att beskriva hur företag inom den svenska skogsindustrin utformar och använder kapitalbudgetar som beslutsunderlag samt utreda och förklara sambandet mellan kapitalbudgetering och annan ekonomisk styrning. Metod: I studien har kvalitativ metod och fallstudier använts.

Ephemerality is one of the most essential characteristics of fashion, since fashion by definition is existing in the present, in the fleeing moment. Also, fashion is closely related to art and there is currently no clear theoretical distinction made regarding the boundary between these two domains. In this essay I have explored the concept of transiency and the relationship between fashion and art in relation to fashion in general and to the collection Haute Papier, made by the fashion designer Bea Szenfeld, in specific. The Haute Papier collection is constructed almost entirely out of simple white paper sheets and of this reason it can be regarded as ephemeral. The material also positions the garments in a void between fashion and art, simultaneously existing in both domains and in none of them.

SCA is the largest private owned forest owner in Sweden, with an ownership of 2 million hectares of productive forestland. To manage the planning of such large areas and to fit the traditional organization structure of a Swedish forest company, the planning approach is subdivided into three stages; strategic, tactical and operational. The strategic part, based on a statistic sample of stands, returns a harvest level estimate which should then be implemented at actual sites in the tactical part. This procedure can lead to incompatible solutions as the strategic solution is not necessarily possible to translate into actual sites in the tactical plan. The geographic aspect is important in tactical planning due to the large costs for moving equipment and maintenance of a large number of forest roads.

The purpose of this essay is to examinate the statements and verbal attributions of King CarlXVI Gustaf of Sweden in the early 2000?s. More exactly I?ve got two question formulations:Which statements does king Carl XVI Gustaf of Sweden make during the early 2000?s and are thesestatements, in line with the king?s attributions, non-political, party-politically neutral and noncontroversialaccording to different perspectives? Question number two is if there are to find anyboundaries for where the verbal attributions of Carl XVI Gustaf seem to go when he expresses himself inthe role as the king of Sweden and the chief of state in the early 2000?s. My procedure is to read theChristmas speeches of Carl XVI Gustaf during the 2000?s and use former beheld statements of Carl XVIGustaf to seek answers to the research questions.

The purpose of this thesis is to gain a deeper understanding of Swedish companies? use of corporate sponsorships as a tool for communication. The research describes motives and goals of corporate sponsorships, the selecting process and methods used in evaluating its effects. The empirical data has been colleted through interviews with two companies sponsoring athletics at a top level in Sweden. The study shows that the principal objectives and motives companies have with sponsorships are related to brand exposure, image improvement and relationships.

The purpose of this paper is to examine how the arrival of class society is expressed in the social dance of high society during the second half of the eighteenth century. The study is based on the idea that culture and society develope in interaction; that changes in the economic, political and social life determine the cultural expressions as well. What I wish to examine is whether cultural themes from the developing bourgeois culture ? individualism, to be precise ? is expressed in the social dance during the second half of the eigthteenth century. // The study shows that public balls definitely gave people a chance to show off on the dance floor in spite of social rank.

S2 CRM is a Customer Relations Management system built in classic ASP that runs on a web server servicing customers with varying needs. The purpose of this thesis work is to convert parts of the system to the web development environment ASP.NET. The purpose is also to gain knowledge of the framework itself. The ASP.NET environment is compared with another framework, JBoss Seam, in order to understand the differences and to evaluate the possibility of using another framework than ASP.NET, when building the new system. The outcome of this comparison is that although JBoss Seam is just as good, and in some aspects better than ASP.NET, the use of ASP.NET simplifies the continuation of development on the S2 CRM product.

The possession over bills and coins has, on the whole, been replaced with a credit balance on an account. Almost all payments today are processed by transmitting digital data and not by using cash. The credit balance on an account is a demand that the holder ofthe account have towards his bank. Law regarding three part relationships: By using Göranson?s theory you can say that the credit balance on an account may be object of possession.

Syfte: Syftet med studien ?r att ?ka f?rst?elsen f?r kommunens organisering av samarbete med n?ringslivet samt f?rst? tj?nstepersonernas hantering av roll i samarbetet mellan parterna. Teori: F?r uppsatsen anv?nds governance f?r att beskriva samarbete mellan den offentliga- och privata sektorn. D?refter fokuseras det p? tj?nstemannarollen i offentlig sektor med hj?lp av teorin om boundary spanners.

 Arbetets art: Examensarbete i lärarutbildningen, Avancerad nivå, 15 hpHögskolan i SkövdeTitel: Nolltolerans i skolan om hot och våld - En studie om rektorers tolkning avbegreppet nolltoleransSidantal: 41Författare: David Löfving och Joakim PeterssonHandledare: Kennert OrleniusDatum: januari, 2009Nyckelord: nolltolerans, hot och våld, åtgärder, gränsdragning, agerandeI USA på 1990-talet infördes en lag gällande nolltolerans mot vapen i skolan. Denna laghar fått en vidare tolkning vilket har gjort att många elever har blivit exkluderade frånundervisningen av märkliga skäl.Uppsatsen handlar om rektorers syn på begreppet nolltolerans i frågor om hot och våldmot skolpersonal. Vidare redogör studien för hur rektorer arbetar förebyggande och hurderas efterarbete ser ut. Dessutom berör studien rektorers erfarenheter kring hot ochvåld mot skolpersonal. För att nå fram till studiens syfte så intervjuades rektorer påhögstadieskolor.De intervjuade rektorerna hade inga större erfarenheter kring hot och våld motskolpersonal.

The purpose of this Master thesis is to examine whether the term elasticity is relevant and functional to apply to public library organisations. Another aim of the thesis is to relate the term elasticity to public library organisations in a network society. Sociologist Manuel Castells provide the theoretical framework on the network society. Three investigations (meant to complement each other) in two Swedish public libraries seek to give answers to these questions.To be able to examine which areas of public library activity are elastic, I make a rough definition of what public library organisations consist of ? nine activity fields are identified using IFLA?s guidelines in combination with Swedish law of public libraries.

It is a common-held belief that the social worker for the most part uses oneself as a ?tool? in working with clients. This study seeks to examine that ?tool? in the context of treatment of teenage boys with psychosocial problems such as criminal behavior, drug-abuse and/or abusive home environment. The main purpose is to identify the conceptions of masculinity, and more specific hegemonic and subordinated masculinity, of the professionals working with the boys.

SCA is the largest private owned forest owner in Sweden, with an ownership of 2 million hectares of productive forestland. To manage the planning of such large areas and to fit the traditional organization structure of a Swedish forest company, the planning approach is subdivided into three stages; strategic, tactical and operational. The strategic part, based on a statistic sample of stands, returns a harvest level estimate which should then be implemented at actual sites in the tactical part. This procedure can lead to incompatible solutions as the strategic solution is not necessarily possible to translate into actual sites in the tactical plan. The geographic aspect is important in tactical planning due to the large costs for moving equipment and maintenance of a large number of forest roads.

This Masters thesis concerns epistemology in Knowledge Organization KO, as a field of study in Library and Information Science LIS. Using a theoretical model by Birger Hjørland and foucauldian discourse analysis as springboards, this study analyses three epistemological discourses in the practice of KO. The aim of the study is to show how these discourses are constituted and demarcated in relation to KO, as well as to examine how they fit into Hjørlands model. A brief historical outline of some epistemological trends in LIS is sketched, as well as examples of how different epistemological schools influence different parts of KO, e.g. information retrieval, indexing- and classification theory.

The purpose of this study is to contribute knowledge on how pedagogues use play as a way to expose children to the English language. I chose the qualitative method of interviews to conduct my study. The objects of study were four English speaking pedagogues at a preschool with English in their profile. This profile was a major factor when choosing where to carry out the study, as not every preschool in Sweden offers English.The interviews were conducted in English, as all four pedagogues were native English speakers and I did not want a possible language barrier to influence the results. The questions were composed with play as a focal point and a way to expose the children to English.My findings showed that play is an important tool for children to take part of and learn English.