This case study aims to explore how decision making is performed under circumstances characterised by high uncertainty. We have identified and interviewed two types of organisations dealing with investments in pharmaceutical drug development, a business characterised by high uncertainty. We have found that the two types of organisations we have interviewed display different decision making behaviour evaluating the same type of investment. Further we have explained these differences in decision making behaviour by using relevant decision making theories. This study has showed that different forms of decision making are appropriate depending on the conditions facing the decision maker..

This essay aims to describe and problematize gender roles and master suppression techniques in Stephenie Meyer?s Twilight Saga. This is done in order to enable me, in my future profession as a teacher, to start an emancipatory discussion in class where pupils can become conscious of different ways of reading the love story. I will use the following two research questions to fulfil the purpose: 1) investigate which gender roles that appears in the book?s main characters Bella and Edward and 2) which master suppression techniques that colours their relationship.To answer the questions gender theory and ideology-critics are used.

When I was fifteen I decided that I wanted to become a blacksmith. At the time of my decision I had been obsessed with fantasy for several years. I came to the conclusion that if I could not live in a fantasy world then at least I would make bits and pieces from it. That became the entry point of my fascination for material and techniques. I started with blacksmithing since it had an aura of magic or mystique in the material and in the making process.

The objective of this paper ? Trusting the reader: On impressionistic narrating in Stig Claesson's writings with the novel Brev till en hembygdsgård as starting point ? is to examine narrative techniques used by the Swedish author Stig Claesson, specifically some which fall within the broad field known as literary impressionism: e.g. omission, repetition, juxtaposition, episodic narration and how access to the narrator?s as well as individual characters' consciousness is handled.The method used for the study will be that of illustrative comparison. The analysis will seek its theoretical grounds in the works by Gerard Genette and Jonathan Culler.

This thesis aims to examine problems that occur when determining the fair value of investment properties. It also takes into consideration the reliability and relevance of the reported fair values on behalf of the key stakeholders. The study has been conducted by interviewing representatives at real estate and external valuation companies. The study shows that there is a need for assessments in the valuation process and that real estate companies have room for their own interpretations. The conclusion is that determining fair value is an estimate, not a fact.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

This report includes common helminths, symtoms, routes of infection, diagnostic laboratory techniques and prophylactic methods to prevent infection. We have pointed out where there is a risk of zoonotic transmission and how to avoid contamination and infection. We have restricted the number of species to the most common helminths. Some of these helminths do not naturally occur in Sweden (yet) but are nevertheless of current interest when we travel across borders with our horses, dogs and cats. The diagnostic part of our report tells about different techniques to find an occurance of helminths in samples of faeces, blood, urine or saliva from a horse, dog or cat. We also write about some recommendations on treating parasitic infections and the development of anthelmintic resistant helminths that originates from incorrect use of anthelmintic drugs .

This essay discusses how Private Equity companies (PE companies) reason when evaluatingpotential companies to invest in through its investment criteria. Also methods they utilized toenhance companies value during their ownership period is treated.PE-companies invest in companies where they can see a good future development. Theintention is that through various methods to increase the company's value prior to divestment.In the UK and the U.S. in particular, the market for PE has long been great. In Sweden, insteadthe developments in the industry went a little slower.

Syftet med rapporten var att studera möjliga återvinningstekniker för Ragn-Sells. För detta användes litteratursökning och intervjuer. Återvinningstekniker som studerats är mekanisk bearbetning, mekanisk återvinning, kemisk återvinning och viskostillverkning. Flera underklasser till dessa metoder studerades också, liksom flera sätt att tillverka återvunna produkter. Rapporten nämner ett urval av återvinningstekniker och försöker inte nämna alla tillgängliga återvinningstekniker.Återvinningsteknikerna har sorterats enligt prioriteringen i EU:s återvinningsdirektiv (2008/98/EG).

Undersökningen handlar om den skriftliga dokumentationen vid ett vårdboende. Den typ av dokumentation som studeras består av journalanteckningar, skrivna av personalen på vårdboendet. Dokumentationen handlar om de personer som bor på vårdboendet, så kallade brukare. Syftet är att undersöka hur skribenterna använder sig av evaluerande resurser i dokumentationen, beskriva och kategorisera användningen av evalueringarna och jämföra dem med de riktlinjer för dokumentation som finns i Socialtjänstlagen. Evalueringar är språkliga resurser som används för att uttrycka exempelvis värderingar, bedömningar, attityder och förhållningssätt.Den teoretiska utgångspunkt som uppsatsen grundar sig på kan beskrivas som en kombination av dialogism och systemisk-funktionell grammatik.

Business Intelligence (BI) is a competitive concept for enterprises to consider. The concept is based on the idea of using business data in order to effectively analyze activities within an enterprise in order to enhance decision processes in the organization.The purpose with this study is to help Akademibokhandeln AB to analyze what BI-requirements they may have, and to create a recommendation on what sort of BI-tool that would fit the enterprise's needs.The requirements analysis was conducted with the help of internal personnel. Four different tools on the BI-market have been examined, analyzed and compared: IBM Cognos 8 (IBM Cognos), Microstrategy 9 (MCST), Qlikview 9 (Qlikview), and SAP Business Objects BI (SAP BO). These tools have been compared with the help of two models (BRI and BCI) that is based on the BI-requirements analysis, with the cost aspect taken into consideration in the BCI-model.Using the BRI-model, the comparison results in a technical evaluation. Here, IBM Cognos gets the highest result just ahead of MCST and SAP BO.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

In recent years, customer profitability has become a focal point of academic discussions on business performance. However, researchers remain divided as to how evaluation of customers ought to be conducted, resulting in uncertainty of how accounting systems should be adapted to prevailing conditions. This paper aims to investigate the application of customer accounting techniques and the role they play in the organisational and commercial context in which they take place. In a case study of Billerud, a Swedish company providing materials and services for packaging solutions, the interplay between customer accounting techniques and customer relationship characteristics has been examined through the application of a theoretical framework developed by Lind and Strömsten. Particular emphasis has been put on deviations from the prescribed pattern of the framework.

Finansiella mått har traditionellt sett använts som indikator på värde. Behovet att inkludera fler dimensioner av värde har resulterat i verktyget Social Return on Investment (SROI), vilket uttrycker sociala och miljömässiga investeringar i monetära termer. SROI är under utveckling och det finns olika perspektiv på användningsområden. Syftet med uppsatsen är att undersöka positiva och negativa aspekter med SROI, relaterat till intern styrning samt extern kommunikation. Undersökningen utgjordes av tre metoder för datainsamling.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.