The distribution of work related tasks depending on gender leads to different appraisal depending on which gender is performing a task. This aim of this research is to study how gender differences influence task allocation within the restaurant industry. The study is inspired by a discourse analysis perspective complemented by constructivist and critical pragmatic theory. Interviews were conducted in two focus groups with seven participants in total. The analysis is divided into four sections which answer six discourse analytical questions using the interview material.

This study was aimed to examine what happened when a municipality in Sweden invested in ICT. The purpose of this study was also to find out how the change of process with ICT investment was expressed the need for more knowledge. This was called ?one-to-one? with the goal that all students would have their own computer during their years in school.Teachers have been interviewed and observed about how they work with ipads during reading and writing lessons. The teachers in this study said that they need more knowledge to improve their everyday work with ipads.

Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions.     The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates.  We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.

This report treats whether it is viable to invest in solar heating to heat the therapy pool at Östersunds Rehabcentrum. The rehab center is owned by the county council of Jämtland and is located on Solliden in Östersund city. The solar heating where supposed to be a complement to the district heating that was heating the pool in the current situation. Later, it however showed that this was not the case. The pool is currently being heated by a radiator circuit that is being heated by the district heating.

This study is based on a statistical analysis of fundamental key ratios on the Stockholm Stock Exchange during the period 2004-2012. In total 35 financial ratios of 90 companies were tested, ultimately five ratios remained within the 5% significance level. These ratios were ROA, P/B, Total Yield, EV/EBIT and Operating Margin. A custom made investment model was created based on the purpose to achieve a risk-adjusted excess return. The results in general did not show any significant difference in return between the model's portfolio and index.

In Sweden we need more lambs during March to June. I decided to calculate on a spring lamb production, because to many of the Swedish lambs go to slaughter in the autumn. I counted on 1000 ewes which have 2000 lambs each year, 200 of these lambs stays on the farm and replace old ewes. The buildings are 3600 square meters. I have counted on two different sorts of buildings, the first one is a shed, the second one is three polytunnel sheephouses.

ABSTRACT System development has become more and more concentrated on development for the Web and this has resulted in larger target groups. It will most surely continue to be so considering that the Web will be the infrastructure of business and services in the future. A big target group involves that the owner of a system can earn a lot of money from the paying users, but that assumes that the system can meet user needs. If a system on the Web does not satisfy the user?s demands then they will use the competitor?s system instead because it is only a mouse-click away.

Problem: The question is if investors falls into psychological decision traps when they are about to make an investments decision. Research in other areas suggests that this may be case. The reason is that they are not aware of that psychological decision traps exist. If so, it can lead to pernicious consequences for the return on the portfolios they manage. Purpose: To investigate if investors fall into four different psychological decisions traps: anchoring, confirming evidence, overconfidence and regression towards mean, at investments in IPOs Method: We have collected data through a form of experiment.

This essay is a meta-theoretical study that aims to show normative and ethical implications that might follow from theories concerning representation of traumatic events in four essays from Shoshana Felman and Dori Laub?s Testimony. Crises of Witnessing in Literature, Psychoanalysis, and History and in Hayden White?s essay ?The Modernist Event?. Through a comparative analysis the essay mainly discusses how these writers deal with the problem of narrative.

The district heating load is seasonally dependent, with a low load during periods of high ambient temperature. Thermal energy storage (TES) has the potential to shift heating loads from winter to summer, thus reducing cost and environmental impact of District Heat production. In this study, a concept of high temperature borehole thermal energy storage (HT-BTES) together with a pellet heating plant for temperature boost, is presented and evaluated by its technical limitations, its ability to supply heat, its function within the district heating system, as well as its environmental impact and economic viability in Gothenburg, Sweden, a city with access to high quantities of waste heat.The concept has proven potentially environmentally friendly and potentially profitable if its design is balanced to achieve a good enough supply temperature from the HT-BTES. The size of the heat storage, the distance between boreholes and low borehole thermal resistance are key parameters to achieve high temperature. Profitability increases if a location with lower temperature demand, as well as risk of future shortage of supply, can be met.

Problem: The question is if investors falls into psychological decision traps when they are about to make an investments decision. Research in other areas suggests that this may be case. The reason is that they are not aware of that psychological decision traps exist. If so, it can lead to pernicious consequences for the return on the portfolios they manage. Purpose: To investigate if investors fall into four different psychological decisions traps: anchoring, confirming evidence, overconfidence and regression towards mean, at investments in IPOs Method: We have collected data through a form of experiment.

My purpose with this study was to find out if it is possible to buy a farm today for a person who want to start a farm but has very little own capital. In old study?s they have come to the conclusion that you will need at least 20 % own capital to succeed to management the farm. But in the last year the cost for arable land approxley has increased with 30 % in Sweden and the crops have doubled in price. So it would be interesting to see if the banks have a new vision on the need of the own capital when you buy a farm. I have chosen two different farms who was for sale in Östergötland, one dairy farm and the other farm was a plant farm.

This thesis is based on a case study of the City of Stockholm. The study aims to explore the effects on the city's large investments caused by the public reform. Furthermore, the question concerns the character of the impact and if it will affect what type of investments that will be prioritized. The theoretical background is based on Brunsson's ideas about political organizations shifting towards corporate nature, and Almqvist's interpretation of New Public Management (NPM). Moreover, models explaining public management reform, and the main components of corporate shifting, are used.

This report discusses the constructionof different types of exterior wallconstructions and analyses wall layers.Standard wall constructions from theSwedish building contractors NCC andSkanska and also from the materialproducer Isover have been chosen for theresearch. Life cycle cost analysis hasbeen made to conclude the mostprofitable wall type, seen from asustainable and economic perspective.The calculations have been made for aperiod of 50 years.The report shows that building with wellinsulated walls is a more profitablesolution both economically and whatconcerns sustainability even though thehigher investment. However, when wallssimilar insulation properties are beingcompared, the study proves that lowerinvestment cost is more profitable.The report introduces requiredconstruction techniques of walls inorder that the reader should understandwall constructions with different layersand properties. The essay shows theimportance of properly constructed wallsto avoid air leakage and moisturedamage.The essay has been implemented byliterature studies, contacts with NCCand Skanska and by energy calculationsmade by hand and using the software VIPEnergy..

Bakgrund: Amyotrofisk lateralskleros (ALS) ?r en obotlig d?dlig neurodegenerativ sjukdom, vilket leder till f?rsvagade muskelfunktioner och s? sm?ningom fullst?ndig f?rlust av muskelkraft och slutligen d?d. I takt med att sjukdomen progredierar kr?vs mycket omsorg, vilket oftast sker i hemmen av de n?rst?ende. Det medf?r utmaningar och hinder i vardagen, vilket g?r att anh?riga, en s?rbar och utsatt grupp av individer kommer vara i behov av st?d.