The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

Sammanfattning Titel: Förvaltning i förändring - en studie i hur ett fastighetsföretag arbetar kundfokuserat Ämne/Kurs: Fastighetsvetenskap, 10 poäng, FF7630 Författare: Anna Alvemo & Kristina Holm Handledare: Anna von Krusenstjerna & Karin Staffansson Pauli Nyckelord: Fastighetsvetenskap, Kundvård, Service management, Human resource management, Företagskultur. Bakgrund: Vart eftersom utbudet på lokaler de senaste åren har ökat, har fastighetsföretagen börjat konkurrera om hyresgästerna. Förändringen på marknaden har lett till att fastighetsförvaltning gått ifrån att enbart fokuseras på fastighetens driftkostnader till att bli allt mer kundfokuserad. Syfte: Syftet med uppsatsen är att beskriva hur Aspholmen Fastigheter AB anpassat sig till de nya kraven på fastighetsmarknaden. Det sker genom att fördjupa sig i hur de tre lokalkontoren arbetar för att stärka sina kundrelationer samt att åskådliggöra hur företagskulturen ser ut. Metod: Undersökningen är en beskrivande studie som utgår från en kvalitativ metod. Det empiriska materialet är till största del inhämtat via personliga intervjuer med personal och ledning på företaget. Det teoretiska materialet består av sekundärdata och är hämtad ur litteratur och rapporter. Teoretiska perspektiv: Kapitlet inleds med en generell presentation av lokalhyresmarknaden.

The aim of this master thesis is to study if the websites of the Swedish public libraries are accessible to all people. According to the library law all people must have access to the public libraries and their information services. Today, when the Internet is one of the largest sources of information, it is important that all people, including those with different kind of disabilities, children, elderly, immigrants and people with old technical equipment, have access to the public libraries websites.We have in this study considered the graphic user interface, the language, the structure and the navigation possibilities at ten public library websites. We have from a checklist of our own, based upon the opinion of different experts such as Jacob Nielsen and Tommy Sundström, investigated the websites.The main finding of our study is that the websites are generally accessible even thou we found a lack of accessible for immigrants. Most of the websites had some pages in English, but none hade all pages in this language.

AbstractThe purpose of this essay is to study how undocumented migrants situation is constructed inSwedish massmedia discourse. The purpose has also been to study how the compromisedhuman rights of undocumented migrants in Sweden are legitimated in massmedia discourseand how resistance is constructed. The following main questions have been processed in this essay:- How are undocumented migrants and their situation constructed in Swedish massmediadiscourse?- How is society?s part in the situation constructed?Following questions are related to the main questions:- How is the situation that undocumented migrants face in Sweden legitimated in discourse?-What social consequences do the constructions have for undocumented migrants and for theSwedish society?The questions have been answered through a discourse analysis on empirical materialconsisting of ten news clips from Swedish public service television SVT and ten articles fromthe online editions of the main national newspapers Dagens Nyheter, Svenska Dagbladet, Aftonbladet and Expressen. The analysis was done with analytic methods from discursivepsychology and with the sociological theories at hand in this essay.The conclusions drawn from the analysis are that the situation is constructed according todifferent interpretative repertoires drawing on humanitarian discourses and economicdiscourses, which lead to separate social consequences and ideological categorisations of ?usand them?.

En vanligt förekommande laminering är polyuretanskum, som används för att ge egenskaper som mjukhet, komfort och flexibilitet till textiler. Ett användningsområde som tillverkaren och leverantören Borgstena Group Sweden AB använder polyuretan till är lastbilars väggpaneler. De vill dock ersätta den polyuretanskumlaminerade dubbeljerseytrikån som används idag med endast en ren trikåkonstruktion för att slippa problem som dellaminering och minskade töjegenskaper. Dessutom så har den kemiska sammansättningen av polyuretan som används i lamineringen visat sig vara belastande för både miljö och människor. I denna rapport klargörs varför polyuretanskum behöver ersättas och vilka möjligheter som finns i dagsläget för att göra detta.

Syftet är att beskriva och analysera redovisning av det intellektuella kapitalet i kunskapsintensiva företag, för att se om det förekommer likheter/skillnader inom och mellan företag. Vår beskrivning sträcker sig över en period på tio år. Vi har använt oss av litteratur som beskriver och förklarar intellektuellt kapital och för detta ämne viktiga begrepp som human-, struktur- och kundkapital. Detta kopplar vi till vår empiri som är hämtad från sju kunskapsintensiva företag och består av deras årsredovisningar för åren 2003, 1998 och 1993. I vår jämförelse av de sju företagen framkom att det inte skiljer sig så mycket hur de redovisar sitt intellektuella kapital.

Denna rapport redogör kring arbetet med tjänsten Hästjuristen och svårigheterna kring att designa och utveckla en webbplats som inger förtroende och tillit. Hästjuristen är en helt ny tjänst som erbjuder information om hästjuridik och nedladdning av juridiska avtal rörande hästar. Målet med arbetet har varit att ta fram en fullt fungerande tjänst som är tilltalande, användarvänlig och förtroendeingivande för att göra det enklare för behövande att erhålla sig korrekta avtal.Arbetet med tjänsten har haft tre teoretiska modeller för webbutveckling för e-handelstjänster som grund. Intervjuer, personas, prototyper och användartester har varit delar av arbetsprocessen.Resultatet är en webbaserad tjänst som erbjuder nedladdning av hästavtal, information om hästjuridik och medlemskap. Webbplatsen är fullt responsiv och kodad i CSS, HTML, PHP och JavaScript..

Den övergripande avsikten med denna uppsats är att försöka ge en nyanserad bild av organisationsreceptet Lean Production. Vidare försöker jag utröna vilka potentiella vinster och risker som kan tänkas uppträda i samband med implementeringen av Lean Healthcare på Universitetssjukhuset i Lund. Utgångspunkten för denna analys är Region Skånes verksamhetsmål gällande personal, patienter och ekonomi. Analysen visar att det inte är helt okontroversiellt eller oproblematiskt att anpassa och införa produktionssystemet. Allvarligast verkar konsekvenserna kunna bli för tillgodoseendet av personalmålen, medan det ser mindre problematiskt ut gällande de ekonomiska målen och patientmålen.

Driveability analysis of terrain data offers an important technique for decision support for all kinds of movements in the terrain. The work described in this report uses a high resolution digital terrain model generated from the laser radar data and further processed by the Category Viewer program, and information from the Real Estate Map. Properties of features found in a filtering process are calculated and compared with a set of rules in a knowledge base to get a driveability cost. This cost is then visualized in a graphical user interface. An evaluation of what driveability is and what it is affected by is performed, and a general cost function is developed, which can be used even if not all relevant information is available.

The aim of this essay is to examine three separate Swedish public libraries and their respective websites on the grounds of the usability sciences. I firstly had to summarize the main properties of the usability-field in order to gain an extended knowledge of its purposes and possible usage for today?s library systems. I was then able to apply the extended knowledge in the examination of the three library websites and the purpose of determining whether or not they were designed according to the standards set by the usability-sciences.Usability is a rather new science that deals with the dissection and examination of computer-based systems, in order to find the key components that make systems user-friendlier. With user needs being the main focus of its research, usability tries to meet all the different needs of the modern user and construct systems that are less system-centered and more user-centered.

Bachelor Thesis Music & Event Management School of Economics at Linneaus University of Kalmar, Economics, 2FE40E, Spring 2013 Author: Johan Hagelberg, Sofia Prins & Oskar Sjögren Supervisor: Petter Boye Examinator: Thomas Karlsson Titel: Det svåraste som finns är att tänka i nya banor - En studie kring personalhantering och effektivisering av arbetet på svenska musikfestivaler.Purpose: The purpose of this study is to investigate how different music festivals in Sweden can work to increase the efficiency by managing the workforce and internal knowledge.Method: The study was based on a qualitativ method with an abductive approach. The majority of the data comes from qualitativ interviews with persons in the industry.Conclusion: The music festivals in Sweden are acting under a constant economic pressure which leads to an experienced need for a larger workforce - mosty non-profit. The result of this study shows that the larger workforces are both unmotivated and decreases the effeciency of the work. The study aims to highlight the diffrenses between non-profit and commersial festivals and the way they work with human resource management and personal in different levels of the organization..

Project Safe Sleeping Position (SSP) contains all parts in a product development phase. The project comprises the whole cycle from idea to a complete product where all aspects are included. The scope is to develop an innovative solution for a common known problem and work with all parts within the man-machine-way. The result is an inflatable product which secures a child in the correct way for the seatbelt to work properly in the rearseat of a car. Ergonomics, technical extent, usability, design, construction, product solutions and market potential are some of all parts witch the project includes.

According to ?Fotförbundet" (2012), Overpronation occurs frequently (80 %) in the Western World and furthermore overpronation of calcaneus influences the position of the pelvic and thorax (Fotförbundet, 2012; Behnke, 2008). The aim of this study is to investigate whether or not it is possible to connect overpronation of calcaneus to the problem in the rider?s seat as observed by the instructors of Strömsholm. The study will also investigate if the riders seat problems as noticed by the riding instructors are comparable with the problems found by the analyst during testing. One purpose with the study is to raise the instructors and riders awareness that anatomical deviations in the rider might influence the rider?s position in the saddle. The questions of the study are: - Is it possible to see seat problems in riders with overpronation of calcaneus? - If it is possible to see more seat problems in riders with overpronation of calcaneus, do the instructors in the study considers the seat problems be similar with each other? - If there are seat problems in the study, is it the same according to the instructors and the analyst in human biomechanics? The hypothesis of the study is that overpronation of calcaneus has an effect of the rider?s position in the saddle. The study is conducted as a blind study where the test subjects have been filmed (from knees down) as they walked barefooted and later while riding.

Humans and dogs are both mammals. One of the differences between the two species is that man walk on two legs and dogs on four legs. There are also differences in the nerve system between the two species. The human nerve system is supposed to provide opportunity for fine motor tasks- while the nerve system of the dog is more focused on the ability to perform locomotor tasks. Humans need to increase their motor control and postural control when affected by various conditions and diseases.

The purpose of this study was to increase the understanding of the phenomenon that there are so many young people placed in institutions in Sweden despite the valuable knowledge regarding the problems and risks of doing so. The questions that follow in the essay were what guided the social workers to choose institutional placement for youngsters. It went on to also ask if this knowledge could contribute to an increased understanding of why there were so many young people placed in institutions despite the criticism from scientists. To accomplish the goal of the essay, former science in the subject was reported and six social workers within social services were interviewed. The material of the interviews was analyzed with help from the theory of human service organizations, street-level bureaucrats work situation and the new institutionalism.The result of the investigation showed that the social workers choices to place young people in institutions is guided by specific work and organizational factors connected with a belief in the helping function of the surroundings.