When constructing an industrial- or hall building, the most common framework materials thatis used are wood, steel or concrete. Due to an assignment from Byggnadstekniska Byrån ABhas a document been created that makes it possible to investigate how the final costs is af-fected by gapes in between elements and which used foundation. And this with steel as thematerial. The purpose with this essay is to investigate which is the most well fitted materialwhen constructing an industrial- or hall building wood, steel or concrete. Information aboutthe different materials has been collected by litterateurs and by different internet pages.

This study aims at contributing to the studies of political implementation. The theory of implementation claims that local implementation that meets the demands of national policies is close to none existing. By examining the implementation of industrial policy in two Swedish municipalities that differs in location, prosperity and political believes I am putting the theory to the test. If the test were to show that the implementation is rather well executed in these two cases, where the risk of failure is great, the questions about whether the theory is valid or not will rise.By interviewing the two local government employees in charge of the work with industrial policy, and studying their strategic documents I got my answers. This by looking at their work but also their attitudes towards the national policy in terms of understanding the policy, being able to work with it, and wanting to work with it.

A description and analysis of the sales process of ERP systems is presented; also the consequences for the parties involved are discussed. The chosen methodological basis is an inductive research design consisting of a case study based on interviews. The analysis of the empirical data is done with a proposed analytical framework. Based on the agency theory, the analysis is tightly knitted together with opportunism. There are three controlling factors: relationships (relationship marketing), contracts (principal-agent theory), and competition.

Goodwill är en immateriell tillgång som funnits inom redovisningen de senaste hundra åren. Hur goodwill ska behandlas diskuteras flitigt av forskare och yrkesverksamma. Från och med 2005 beslutade EU att alla noterade företag i unionen skulle följa IASB:s standarder vid upprättandet av sin koncernredovisning. Med de nya reglerna följde att goodwill ska värderas till verkligt värde och årligen testas för nedskrivningsbehov. Denna värderingsmetod innehåller subjektiva bedömningar av företagsledningen, vilket kräver transparens av företagen i sin redovisning av koncerngoodwill med information om hur nedskrivningsprövningen har utförts.

The aim of this thesis is to investigate which the main determinants of capital structure in Swedish listed firms are and to identify which incentives lies behind managers choice of capital structure determinants. Further, the study investigates whether the Post Keynesian theory and theories which incorporate behavioral aspects can be used to explain the capital structure decisions or if the traditional Neoclassical theory give an better explanation. We have used a qualitative method to analyze the determinants of capital structure and the managers incentives behind capital structure decision. We conducted a survey which was sent to 83 Chief Financial Managers and financial executives in Swedish firms listed on Mid Cap or Large Cap. The questionnaire was on-line which enabled for the respondents to quickly and convenient respond.

This report will discuss principle, primary and finally manufacturing structure. We were asked to produce a 3D milling to processing the prototype material that is used on the University of Halmstad. From conceptual drawings to produce components for this project have we together with a number of company take developed the right components for this project. We have calculated and analyzed the construction to get the best result for it purpose. Unfortunately have the process to produce the 3D milling has been stopped because of deficient budget and time.

GPGPU is a collective term for research involving general computation on graphics cards. A modern graphics card typically provides more than ten times the computational power of an ordinary PC processor. This is a result of the high demands for speed and image quality in computer games.This thesis investigates the possibility of exploiting this computational power for image processing purposes. Three well known methods where implemented on a graphics card: FFT (Fast Fourier Transform), KLT (Kanade Lucas Tomasi point tracking) and the generation of scale pyramids. All algorithms where successfully implemented and they are tree to ten times faster than correspondning optimized CPU implementation..

Business valuation is something that is carried out on a daily basis and relevant to both small and large businesses. Valuations are often long and complex processes that may be difficult to understand, even for those who have received an education in the field. In this thesis, we try to create a better understanding of how this process works.   Since we are aware of many aspects of the theory behind business valuation, but very little insight into the practical activities, we have chosen a deductive approach, i.e. to go from theory to empirical data.   The conclusion is that the methods presented in the theory is largely used in practice, and that the process of valuation mighty seldom differ between valuations. For the seller to be able to charge a higher value for their companies, it is important to have knowledge of, and review the value-creating factors in the company.

The aim of this study is to investigate wether the participatory democracy is a threat or a complement to the representative democracy. To achieve my purpose I will focus on two different lokal councils, the civil council in Hovsjö and the youth council in Västra Skogås, which have been objects of the urban policy in 1998. The theoretical framework on which this study is based consists of the participation democratic theory, representative democratic theory and implementation theory. By problemizing these theoretical frameworks in comparison with eachother I will mapp how these two lokal councils were implemented. The research question is: In what way was the civil council and the youth council a complement or threat to the representative democracy? In which way was it difficult to implement them?The method used for this purpose is a qualitative comparative case study.

This report will discuss principle, primary and finally manufacturing structure. We were asked to produce a 3D milling to processing the prototype material that is used on the University of Halmstad. From conceptual drawings to produce components for this project have we together with a number of company take developed the right components for this project. We have calculated and analyzed the construction to get the best result for it purpose. Unfortunately have the process to produce the 3D milling has been stopped because of deficient budget and time.

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

The aim of this Masters thesis is to study opinions about the Swedish hospital libraries and their activities for the patients, in a selection of Swedish library journal articles. The theoretical starting point is grounded in Laclau and Mouffes discourse theory. The empirical material consists of 43 articles from three library journals; Biblioteksbladet, Blänkaren and DIK-forum, published between 1990 and 2004. These are analysed through a reading scheme in four levels. In the empirical material two themes appear; the culture theme and the patient information theme.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

Förståelsen för andra människor som krävs för lyckade interaktioner, förklaras i attributionsteorierna "Theory of Mind" och "Simulation Theory. Ett vanligt men ouppklarat fenomen är det fundamentala attributionsfelet, där beteende felaktigt attribueras till inre generella egenskaper. Fenomenet reflekterar en abstrakt mental konstruktion i enlighet med Construal Level Theorys antagande om hur psykologisk distans inverkar på perception. I en modifierad Attitude Attribution Paradigm modell undersöks om spatial distans påverkar det fundamentala attributionsfelet och om skillnader föreligger mellan kvinnor och män. Kort/lång spatial distans primades genom en kontroversiell text, via information om dess kompositionsplats, som fungerade som underlag för bedömning av skribentens åsikt.

Background and problem: The financial crisis 2008-2009 came out from an over-optimism among those who took the real estate loans in the U.S., and especially so-called subprime loans. After the 2008 financial crisis, it has become a global uncertainty in the financial market with low growth, and even financial crises in the euro countries have appeared. The real estate industry is a capital-intensive industry where companies have a high leverage to implement their investment. This means they have a larger proportion of debt relative to equity than companies in other industries. As investments require a lot of capital, real estate companies become dependent on having a working relationship with both the banks and the capital market.