Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

Today there are a big need for a system that delivers overview of all available units for different municipalities and shipping- and security companies due to the increasing requirements for efficiency. The purpose with this graduation thesis is to find out which systems that is suitable to use while developing cost-effective software for positioning and to produce a prototype for such solution.This assignment has been done at the request of PocketMobile Communications AB. PocketMobile is a company that are specialized on delivering modern mobile software solutions and systems to companies with their own vehicle fleet or mobile workers.This master thesis can be split into two separate parts, the theoretic- and the practical part.The theoretic part includes producing a number of functional requirements in cooperation with PocketMobile and comparing the available systems against the function requirements.The practical part deal with the development of a prototype that demonstrates the software recommended. The development tools that best matched the functionality requirements when the selection was made in May 2007 were Map24 and OpenLayers. The system that was selected to use while developing the prototype was Map24, because this product matches all of the requirements and it is also suited for professional usage regarding support, scalability and reliability.

Bakgrund: Välbefinnande berör alla yrkeskategorier, inte minst hälso- och sjukvårdspersonal. Det är viktigt att uppleva välbefinnande för att kunna utföra god omvårdnad. Ett nytt mätinstrument kallat Job-Related Social Well-Being Scale (JSWS) har utvecklats av Ali Kazemi och har testats bland personal inom skolan och industrin men inte inom hälso- och sjukvård. Syfte: Syftet med denna studie var att bland hälso- och sjukvårdspersonal undersöka applicerbarheten hos ett mätinstrument avsett att mäta socialt välbefinnande på arbetet. Metod: Denna pilotstudie hade en kvantitativ ansats.

PR appears to be an indistinct division and a complicated resource for companies to value. The current circumstances are negative to the credibility and reliability of PR. This study emphasizes how an application of return on investment contributes to a more strategic use of PR and increases the status and credibility for the division.We experience that measuring the economic value of PR is of great importance and of current interest with few prior studies made. The purpose of this study is to find out how a PR-agency and one of its clients relates to and works with evaluation of PR-activities and to which extent the economic contribution of the activity is measured.The foundation which the theoretical reference grounds on is theories of Delusions of PR and the use of benefit-cost analyzes, Stages and Levels for Evaluating Public Relations Programs, Marketing Return on Investment and PR Return on Investment. The theoretical reference serves as a base during the analyze of the study.The conclusion, based on the empirical body of information, is that an application of return on investment could contribute with a higher status and credibility for the PR-division.

Cloud computing is a new buzzword within the IT-industry, and introduces a whole new way of working with IT. The technique delivers web based services, which results in that the user no longer needs to install an application locally on a computer. Since the application no longer needs to run on a local entity, but in a datacenter located on a service provider, the users no longer need any specific hardware more than a computer with an internet connection. Cloud computing also offers IT-infrastructure and development environments as services, these three service types is better known as cloud services. Through the usage of different types of cloud services, the need for maintenance and hardware is significantly reduced.

Today?s climate research shows that the climate may increase its temperature. One sector that is being threatened by global warming is the winter tourism of the Swedish municipality A?re. Tourism is an important economical source of income in A?re and is now threatened by a shortened winter season.

Problembeskrivningen ger utgångspunkten för vår uppsats, som utgörs av två olika samhällstrender, en beträffande miljö och en som handlar om upplevelser. Tidigare forskning av certifierad svensk ekoturism har visat att upplevelser spelar en mer framträdande roll än miljö- och hållbarhetsaspekter i ekoturism¬arrangörers marknadsföring. Frågan är om detta gäller ur ett bredare framställningsperspektiv än enbart marknadsföring. Syftet med denna uppsats är att undersöka hur ekoturism utförd i Sverige framställs av ekoturismarrangörer certifierade av Naturens Bästa. Syftet problematiseras med hjälp av följande frågeställningar: Vilken roll spelar hållbarhet i framställningen av ekoturism? Vilken roll spelar upplevelser i framställningen av ekoturism? Metoden som tillämpades var abduktiv ansats och genomfördes i form av en kvalitativ undersökning genom dokument¬analys där de certifierade svenska ekoturismarrangörernas hemsidor utgör vårt empiriska material.

Titel: Svenska SMF i en global va?rld Internationaliseringsstrategier fo?rexpansion till IndienKurs: 2EB00E Kandidatuppsats VT-2012Fo?rfattare: Erik Busk 860724 Peter Olsson 830502 Erik O?rlander 861126Bakgrund:Att etablera sig pa? en internationell marknad har tidigare varit fo?rbeha?llet fra?mst stora fo?retag. Men i takt med att intra?desbarria?rerna har minskat har det o?ppnats mo?jligheter a?ven fo?r mindre fo?retag att etablera sig pa? en internationell marknad och Indien a?r ett av de la?nder som lockat flest utla?ndska fo?retag de senaste 20 a?ren. A?ven om internationaliseringen har blivit la?ttare, inneba?r det stora risker fo?r sma? och mellanstora fo?retag, och valet av strategi och entry mode a?r da?rfo?r mycket viktigt.Syfte:Syftet med studien a?r att identifiera och underso?ka vilka begra?nsningar och mo?jligheter svenska tillverkande SMF har i deras internationaliseringsstrategier till Indien.

Many companies have historically forced their interests through without any thoughts about the future needs of the humans and the society. In the last few years voices have been raised for a change, companies need to take their responsibility regarding sustainable development.The purpose of the report is to describe and explain possible relations between sustainabil-ity performance of companies and profitability, valuation, industry and size respectively.To be able to judge the sustainability performance of the companies Folksam (2006a) have been used. This is a solid investigation of the companies listed on the A- and O-lists of the Stockholm Stock Exchange by the end of 2005. The sustainability marks have been com-pared with the chosen key values for each hypothesis respectively. With this quantitative data as foundation, a quantitative approach and a deductive method have been used.In the first area of the investigation, profitability, the authors found correlation for the main hypothesis between sustainability performance and ?Return on Total Assets? through a statistical test.

I want to look at the possibilities to start selling hot water from a small district heating plant with bioenergy. My reason for doing this project is to look at a new business opportunity for our farm. Our company have less work during the winter time compared to the spring and this project will give us more work during the winter. I also want to take as much material as possible for heating from our farm in order to increase the value of the products from the farm. The project is in a village near us, where we should support a school, a churh, a home for the aged, a kindergarten and a parish hall with heat. In my work I have compared two different alternatives with each other. The first alternative is to put a central heater in one of the buildings, the home for the aged, in which we will burn oat.

On ocean beds around the world sinking particles of residual biomass from animals and vegetation have, over time, accumulated into thick layers of sediment. For researchers these layers of sediment contain valuable information about the earth?s past climate, information that can be used to predict future climate change and to estimate natural vs. human causes of today?s global warming.The Institute of Geosciences at Stockholm University studies sediment cores that have been acquired with an apparatus called piston corer.

Syftet med vår uppsats är att undersöka hur yrkesrollen ser ut för LSS-/funktions¬hinder¬hand¬läggare i Göteborg. Vi har även tittat närmare på relationen till den egna organisationen samt relationen till andra yrkesgrupper.Våra frågeställningar är:Hur ser LSS-/funktionshinderhandläggarnas relation till den egna verksamheten ut?I hur stor utsträckning anser LSS-/funktionshinderhandläggarna att deras gränser och ansvarsområden är tydligt definierade gentemot andra yrkesgrupper?I hur stor utsträckning anser LSS-/funktionshinderhandläggarna att de har en tydligt definierad formell respektive informell yrkesroll?Vi har använt oss av kvantitativ metod i form av en webbenkät riktad till alla LSS-/funktions¬hinder¬hand¬läggare i Göteborg. Vi har i vår analys av materialet använt oss av rollteori, pro-fessionsteori samt tidigare forskning. Uppsatsen är till stor del kvantitativ i sitt upplägg men har kvalitativa inslag i analysen.

Bakgrund och syfteIstället för att bedöma och värdera en coach utifrån dålig eller bra kan en coach ses utifrån ett kontinuum där nybörjare är den ena ytterligheten och expert den andra ytterligheten. Tidigare forskning om expert-coacher har två inriktningar, utveckling av expertis inom coaching och expert-coachens kännetecken och förmågor. Kännetecken och förmågor hos en expert-coach kan ses som nyckelbegrepp i denna studie. Underliggande begrepp inom expert-coachens kännetecken är karaktärsdrag, beteende och coach/ledarstil. Underliggande begrepp inom expert-coachens förmågor är kunskap och psykologiska färdigheter.

The occurrence of small amounts of albumin in urine, microalbuminuria (MA), is used both in human- and veterinary medicine as an indicator for patients who have developing proteinuria. Proteinuria can be prerenal, renal or postrenal which is important to establish during an investigation. With conventional methods decreased renal function is not detected until 70 % of renal function is lost. The ability to detect and start a treatment earlier might reverse or slow the progression of disease. The purpose of this study was to investigate the reliability of Heska® E.R.D.-Health Screen?, a test for microalbuminuria in dogs, to detect albuminuria.

Transportation constitutes a large part of the forest industry's raw material costs. Transport also contributes a significant proportion of the carbon dioxide emissions. In order to reduce both the cost and environmental impact different types of decision support are required. These, in turn, require extensive information about the road network and correct information on road path selection and transport distances. In the development of national road data base for forestry (SNVDB) a road selection application has been included.