Fiscal policy and its consequences have attracted much attention on both academic and societal level, in Sweden and elsewhere. However, the dependence between fiscal policy on municipality level and business cycles has only recently sparked a debate among Swedish economists. Studies point out that a law which came to force in 2000, balanskravet, may have caused municipalities to lower expenditures, alternatively raising taxes, during recessions. This thesis examines how the level of municipality taxes depends on business cycle fluctuations and the impact that balanskravet has had on this correlation. We employ econometric regressions, with annual data covering the period 1980-2014, to enable an analysis of the dependence between taxes and business cycles, both before and after the introduction of balanskravet.

The goal with this examination thesis is to investigate the difference in carbon dioxide emissions between a building with a wooden versus concrete carcassing from a life cycle perspective. The huge amounts of carbon dioxide released into air from human activities must be reduced to prevent serious consequences. A way to limit this issue is through performing a comparative study where the result shows which of two products with the same function has the lowest emission of carbon dioxide, whereof the product with the lowest carbon dioxide pollution can be chosen.To be able to perform a study like this an object has been chosen and studies about life cycle analyses have been done. The rental square meter, the thermal conductivity value, the energy requirements and the placement of the building has been set equal in both framework types. There were solely dissimilarities of the two buildings taken into account when this comparison study was performed.The result of the study is that a building constructed with a wooden carcassing has the lowest amount of carbon dioxide emissions.

This thesis examines how knowledge management professionals use trust as a component in the creation of knowledge management systems, and what methods they use for building trust.Adopting a grounded theory approach, interviews with 8 knowledge management professionals active in different industries served as the base for an analysis that identified trust to be the single most important common factor in the data. The concept of trust used by the informants was identified as relating to the knowledge management system itself, rather than other users, employees or groups in an organisation.Building trust, the KM-professionals mainly focused on three methods: simple solutions, system superiority, and implementation security. Using these methods, the KM-professionals seek to ensure system trust by creating opportunities for users to obtain positive experiences of using the system, and thereby generate a foundation for a trust-based relationship between the user and the system..

Detta arbete behandlar hur Bluetooth fungerar samt säkerheten kring Bluetooth och några allmänt tillgängliga attack verktyg. Syftet med uppsatsen är att försöka fastställa hur säkert Bluetooth är i dagens läge. Bluetooth har länge varit tillgängligt för att utbyta data över korta avstånd. Därför har man valt att implementera det i kommunikationsenheter som mobiltelefoner och laptops med mera. Det har funnits en debatt om hur säkert Bluetooth är.

Background: The early relations are the most important relationship. The child is totally dependent of caring. A child being neglected during the early years suffers consequences for the rest of their life. Aim: The aim of this study was to find out about the promoting factors for mother and child attachment during the first year. Methods: A literature review was chosen for this study.

The foremost objective of business organizations is to generate value for shareholders and to opt for strategies which optimize it. Hence it is of key concern for business leaders to appreciate how operations best are run to maximize value creation. This study explores how financial theory can reveal the link between one particular business strategy and the corresponding effect on shareholder wealth. The question in focus is whether construction companies can enhance their value creation by implementing shift-work to increase the weekly production rate. The thesis particularly targets apartment block projects in Sweden and has the construction company Peab AB as primary object of study.

Detta arbete är utfört i syfte att undersöka tillämpningar bäst lämpade för implementationer av plattformsoberoende RESTful webbtjänster med fokus på användarautentisering och skalbarhet. Arbetets resultat gällande användarautentisering menar till att problematisera det allmänt sedda tvånget av en kommunikation bestående av fler än två parter samt menar att en resursförfrågan, för användaren, först blir säker då kommunikationen bryter mot REST och statelessness. Arbetets resultat gällande skalbarhet menar till att ifrågasätta den allmänna bilden av en applikations resurs samt menar att bildandet av ett släktskap, The Resource Kinship, möjliggör för en förenklad filtrering av resursers representation och en strukturerad uppbyggnad av resursers indelning och adressering..

The idea for the thesis ?Construction and implementation of a mobile prototype; The Lovebomb? originates from doctoral candidates Rebecca Hansson and Tobias Skog from PLAY Research Group at the Interactive Institute in Gothenburg. The object of the master thesis is to construct two working LoveBomb prototypes, one mother console belonging to the LoveBomb and blueprints for both. The LoveBomb (the picture to the right shows a possible design) is intended to encourage people to express themselves emotionally when situated amongst strangers in public spaces. Two buttons control the device, which contains a radio transceiver.

Games offer a safe and motivational environment that allows and encourages trial and error. A gamer can act in the game without any real consequences in real life. Thereby a gamer is offered the opportunity to develop a broad set of skills. Games have earlier been proven to develop gamer?s problem-solving skills.

In this study, the aim is to show how the social services fails to implement a specific rights law (LSS) wich is supposed to have the function of protecting the wellfare and provide specific rights to people with severe mental disabilities. By applying chritical theory on this case the aim is to provide an alternative answer on why it is possible for the social services to ignore these peoples rights.By revealing the power structures in the encounter between the system and a person with mental dissablilities, I conclude that people with mental disabilities does not fit in when it comes the social sevices way of implementing the law and further more that a private person is extreamly exposed to the systems arbitrariness..

On the basis of theoretical knowledge about the complex of problems which can occur in an implementation of a collaboration project, the purpose of this essay is, to examine how representatives on each authority relate to and manage collaboration as a work method, the awareness of problems within the organisations that collaborate, and the preparedness around how to manage problems with collaboration. "Unga vuxna" is a collaboration project between Kalmar county council and all 12 municipalities in the county council. More specifically it is a cooperation project between psychiatry and social services. Theories used in this essay are professor Berth Danermarks studies about collaboration, and social psychologist Jay Hall?s theory about capability.

Since January 1 2005 all companies listed on a regulated stock exchange within the EU are required to present their consolidated accounts in conformity with IFRS. Among many other consequences goodwill will no longer be amortized over its useful life but instead annually tested for impairments in accordance with IFRS 3. The aim of this paper is to scrutinize the impairment test of goodwill as outlined in IAS 36 and analyze its implications. We conclude that the impairment test will probably lead to the recognition of internally generated goodwill in the consolidated accounts. We also conclude that the impairment test on highly aggregated levels will probably hasten the pace of this recognition since internally generated goodwill is used to shield acquired goodwill from impairments.

Sverige utnämndes senast år 2006 till världens mest jämställda land. Samtidigt visar forskning tvärt om att Sverige inte är ett jämställt land och att ojämställdhet finns på en rad områden i samhället. Denna studie syftar till att problematisera ämnet jämställdhet genom att belysa det formella och informella jämställdhetsarbete som bedrivs vid Barn- och ungdomsförvaltningen i Karlskrona kommun. Med utgångspunkt i de anställdas upplevelser sökte vi svar på följande frågor: Vilka kunskaper och erfarenheter har de anställda om det formella och informella jämställdhetsarbetet vid förvaltningen?, samt Vilka möjligheter och hinder finns vid förvaltningen för att uppnå en jämställd arbetsplats? Studien inleds med en definition av jämställdhetsbegreppet och jämställdhetsarbete, och en förförståelse för ämnet skildras.

Background: outsourcing is one of the most obvious and continuous trends that has been able to study during the past ten years and also has had a strong development in the industry. What consequences will follow from an extended outsourcing? Purpose: the study?s overall purpose is to investigate what possibilities and risks that can be connected to an outsourcing decision and how the order of the service will handle the risks. The study will also investigate what management philosophy that will be used and regulate the outsourcing relation and how the company?s strategy will affect the decision and how the process of outsourcing will look like.

In three areas in the province of Småland studies has been done to investigate how big damage the moose may do to P. abies. An inquiry examination and two different types of surveys were done to find out how big area, which volume and which financial consequences the moose debarking has had on the forest. When the volume was calculated the rot spreading was included. The area that was damaged was stipulated with the answers from the inquiry examination. 59 % of the asked forest owners answered the inquiry.