SammanfattningDen svenska hotellmarknaden domineras till stor del av utländska aktörer. Stora hotellkedjor som Hilton, som representerar Storbritannien, Accor, som representerar Frankrike är bland de dominerande aktörerna. Bland de nordiska representanterna så är First/Tribe Hotels en organisation som ?sticker ut?. Alla dessa organisationer präglas av den organisationskultur som de uppstod i.

Syfte: Huvudsyftet är att undersöka effekterna av införandet av IAS inom fastighetsbranschen och se om de nya principerna har lett mot en mer värderelevant redovisning. Delsyftet är att se på införandets effekter på det egna kapitalet, samt att utröna förhållanden före och efter införandet, då sett till två tidsperioder 2000-2004 och 2005-2009.Metod: Undersökningen är en totalundersökning som innefattar tio stycken företag. Studien sträcker sig från år 2000 - 2009 där 2000 - 2004 är perioden innan införandet av IAS 40 och perioden 2005 - 2009 är efter införandet. CAPM och Tobins Q används för att se om det finns skillnader i eget kapital samt eget kapital i förhållande till börskurs före och efter införandet.  Teori: Undersökningen utgår från Finansieringsteori, Effektiva marknadshypotesen, Capital Asset Pricing Model (CAPM), Tobins Q, Redovisningsteori, Beslutsfattande och Human Information ProcessingEmpiri: I kapitlet illustreras undersökningen i tabeller och diagram. Statistik programmet SPSS har använts för bearbetning av data och illustreras även i diagram för CAPM och Tobins Q.

The aim for this thesis is to study the international gender equality work from a perspective of the concept of universalism and particularism, with the United Nation?s Declaration of Human Rights, and especially -?The Convention on the Elimination of All Forms of Discrimination Against Women?, in focus. The shadowreports of Namibia and Sweden are used as examples of how countries with different historical, political and social contexts are working with gender equality.A theroetical framework is constitued by theories as postmodernism, postcolonialism and feminism with basis from social constructionism. The thesis is methodological influenced by Critical Discourse Analysis. Notions from former studies were also used as tools in the analysis.

Frigoscandia Freezer AB have seen themselves as an entrepreneur company for a long time, but have lately begun to realise that they have to go against a more administrative era. With that insight they have begun to examine their enterprise in order to achieve this. The division Team Spare Parts has started a project with the intention of checking-up the inventory management, and improving it for the future. To get support for this and other point of views, they decided to let us do our exam thesis as a part of the project.The first part of the thesis deals with the appropriate inventory theory. All calculations in the other parts of the thesis have been based upon this.

Problemdiskussion: Att vencap bolag använder sig av kriterier vid investeringar är välkänt, men hur går man tillväga för att utvärdera dessa kriterier? Vilka metoder använder man? Detta är vad vi kommer att studera i följande uppsats. Syfte: Det finns idag en del undersökningar som har tittat på vilka kriterier vencap bolagen använder sig av vid investeringar. Däremot inte så mycket om hur man går tillväga vid utvärderingen av dessa kriterier. I följande uppsats kommer vi att undersöka hur man gör och om det finns något mönster i våra fallföretags metoder.

Though death and mortality is an inevitable part of our lives it seems like both the society with its culture and the individual in some way repress death. This study was set to explore how and why the individual holds back thoughts on his/her own death and in which way society affect the individual?s repression of death-thoughts. Using a hermeneutic approach I have interviewed five informants about death and thoughts about death in everyday life. Also for the analysis of the empirical material a hermeneutic approach was used, and the works of Bauman, Giddens, Heidegger, Fromm and May served as a theoretical starting point.

The reason why this essay is written can be parted in two, whereas one would be the global trend of urbanization that occurs to this moment and forward, whereas the other would be the debate of how motorism has come to be an issue of sustainable management of our cities and our environment. In purpose to deliver a thorough understanding of how the car and its capacity has come to shape the society of today, and to emphasize the problems it´s brought, a historical survey has been made, followed by the report of problems to the society formed by the needs of the car, discussed in several environmental issues, such as jamming, noise and air pollution. This is followed by the discussion of potential solutions for how city planning could return to the focus of the human scale and perspective, in purpose to correspond with the issue of ways to decrease the car use in towns. In conclusion, the given solutions are discussed, where examples like shared space, investment in public transport, mobility management and the theory of the assembled city are included, with aid from literature, to finally conclude the essay with personal thoughts of how the planning of today, or the given solutions, really are the result of sustainability for city planning from a human perspective.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Konservatorsprogrammet15 hpInstitutionen för kulturvårdGöteborgs universitet2012:24.

This paper aims to increase the knowledge about the relationship between football and social sustainability by investigating football as means of crime prevention. In recent times, Sweden has faced a situation where there is an increased level of young people involved in criminal activity. The government has formulated various strategies to deal with the situation and a specific part of civil society that has been given a prominent role within the crime prevention strategy are football associations in socio-economically vulnerable areas. This study therefore examines football coaches' experiences of using football as a crime prevention measure in socioeconomic vulnerable areas. The data has been collected by qualitative interviews with three football coaches.

Sweden  has  been  characterized  as  one  of  the world?s most  secular  countries, even though  it is  becoming  increasingly more multicultural.  This,  combined  with  the fact that pupils do  not  feel  they  have  enough  time  in  school  for  Religious  Education and that the requirements are increasing made me interested in how they talk about religion in upper secondary school. The aim of this study is to see if there are any differences between how pupils in vocational programs and academic programs are talking about religion and Religious Education. The main questions that were raised revolved around 1)  how  pupils  talk  about  what  religion  is,  2)  how  they  talk  about  religion  in  the Swedish  society  and  3) how  they  talk  about  Religious  Education  in  upper  secondary school. The questions were also about what similarities and differences I could find in the way they talked about these subjects.

This study aims to illustrate the Leader approach and analyze the work of collaboration development within Leader. The idea has also been to describe some of the difficulties that might be encountered in this type of development work. By highlighting the strengths and weaknesses of this approach we hope to enhance the chance that future work in similar projects can be implemented more easily. Leader is a tool and methodology used in the European Union (EU) for work on sustainable rural development and it has been used since 1991. The purpose of Leader is that by supporting rural projects they will gain social capital and development in the rural communities.

Human Resource Management (HRM) consultants are becoming more common. Simultaneously there is a lack of HRM in small and medium enterprises (SME?s). SME?s states neither to afford, nor have the time to perform HRM in their business.This thesis is a Working Scholarly essay based on qualitative method, based on ten semi- structured interviews.

Syftet med denna forskningsöversikt var att med the Model of Human Occupation som analysredskap undersöka hur arbetsterapeuter tillvaratar aktivitetsmönster hos individer med Alzheimers sjukdom, för främjandet av aktivitet. Metoden som användes var kvalitativ innehållsanalys. Genom elektronisk och manuell sökning har nio vetenskapliga studier inkluderats i forskningsöversikten. Materialet har analyserats genom kvalitativ innehållsanalys. Analysen utgick från bärande begrepp inom the Model of Human Occupation och resulterade i fem kategorier: patientens delaktighet i valet av aktivitet, etablerade vanor guidar i aktivitet, miljön plockar fram färdigheter, en stödjande miljö, hjälp till självhjälp och stöd från andra.

Every human being has the right to the highest attainable standard of health. This is regulated by the UN in the Declaration of Human Rights. However, Swedish legislation discriminate the group of irregular immigrants, regarding the right to health care. Therefore, Paul Hunt, the UN's special rapporteur on the right to health, draws serious critique on Sweden which has caused extensive debate regarding the matter, both in the civil and political sphere of society.Thus, the aim of this essay is through an analysis of the political debate; make visible the norms of citizenship which are dominating the argumentation of the seven parties represented in the Swedish Parliament. An analytical framework, consisting of three dimensions, is therefore used in order to interpret the material which is relevant for the debate.The conclusion is that Moderaterna and Centerpartiet mainly base their arguments on communitarian values, while Kristdemokraterna and Folkpartiet rather show influences of liberal ideas.

I en vid definition är riskkapital alla investeringar i onoterade bolag som bidrar till det egna kapitalet. En annan kännetecknande egenskap är att investeringarna är tidsbegränsade med målet att avyttras inom 3-7 år. Den vanligaste orsaken till att företag väljer att samarbeta med riskkapitalister är ganska given, de behöver kapital till sin verksamhet. När ett företag använder sig av riskkapital hamnar det i en typ av beroendesi-tuation gentemot finansiären, där denna har möjligheten att ställa orimliga krav. Det finns många faktorer som rimligtvis borde påverka vilka krav på finansieringen av företaget som riskkapitalisten kan ställa samt även vilket engagemang de har. Några faktorer kan vara företagets utvecklingsfas, stor-lek på investering, bransch och företagsledningens kompetens. Våra problemfrågor är: Vilka krav ställer riskkapitalisterna i form av storlek på aktiepost, typ av aktie, styrelseposter för att genomföra en investering? Vilket engagemang har riskkapitalister i sina portföljföretag, är de aktiva eller passiva? Vårt syfte är att beskriva vilka krav riskkapitalister ställer på företagen de ska investera i samt vilket engagemang de har i sina portföljföretag.