Bakgrund: Länge har paybackmetoden, nettonuvärdesmetoden och andra diskonteringsmetoder haft en ledande ställning när företag gör sina investeringsbedömningar. Metoderna har fått kritik för att inte ta hänsyn till beslutsfattarnas flexibilitet och på så sätt underskatta värdet av en investering.Syfte: Syftet med uppsatsen är att utreda i vilken utsträckning svenska företag använder sig av reala optioner och förklara varför metoden inte används i större utsträckning. Vidare syftar uppsatsen till att förklara varför användningen skiljer sig mellan USA och Sverige. Ytterligare ett syfte är att undersöka vilka kapitalbudgeteringsmetoder som används i Sverige idag .Metod: I uppsatsen har främst en kvantitativ metod använts i form av en enkätundersökning. Metoden kompletterades senare med den kvalitativa metoden, då i form av en intervju med en användare av reala optioner.Slutsatser: Payback- och DCF-metoden dominerar fortfarande bland de svenska företagen.

Idrottssponsring är den marknadsföringsmetod som växer snabbast på marknaden. En organisation som har anammat denna marknadsföringsmetod och lagt ner stora resurser genom att expandera sin skidsponsring, är det statligt ägda elbolaget Vattenfall. Att mäta och utvärdera effekter och resultat av genomförda sponsringssatsningar har visat sig vara en utmaning. Då det råder brist på relevanta utvärderings- och mätmetoder.Med denna explorativa studie var avsikten att undersöka och beskriva hur organisationen Vattenfall utvärderar och mäter effekter av sin skidsponsring. Vidare hade vi för avsikt att ta fram ett kompletterande mått för att kunna mäta och utvärdera resultatet och effekten av Vattenfalls skidsponsring.

The state of health in Sweden demonstrates a high average length of life at the same time as diseases, due to luxurious living, grew into more and more widespread public health problems. Finding out that information is not enough to get man to live healthy has been conducive to a pedagogic based health education. An illustration of such an education is Public health pedagogy at the University of Kristianstad. The question is, does this education correspond to the new claims that society lays to health work? Our purpose was to throw light upon how individuals, qualified as public health pedagogues, look upon their work on one hand and how different clusters of thought from their study programme are conceived as activated in their professional exercise on the other.

Background: Mathematics is a subject that many students perceive as difficult. In recent years, results in mathematics declined, while many students have difficulties in the subject of Swedish. However, there is not much research on the relationship between difficulties in mathematics and language weaknesses.Purpose: The purpose of this work is to find out what role the advocate competence of learning opportunities for the students to understand mathematics. A further aim of this work is to find out how mathematics is verbalized and individualized in preschool and find out how teachers in those classes describes how they work to verbalize and individualize mathematics.Method: The purpose is answered by observations in preschool and interviews of the teachers working in the observed classes. The empirical data are discussed and analyzed with theories related to children's learning and literature of mathematics and language.Result: The results show that mathematics is extensively verbalized in preschool classes.

The background to this study is the government’s investment in design and the increase of design education around the country. As a future design teacher (industrialdesign) at high school/college, it is of great interest for me to look closer at student’s attitude towards design and design educations at high school.Questions that have been investigated are student´s attitude towards design; design as a concept but also as a phenomenon. How does the student counselor inform the students of the differentchoices before choosing high school?Does the students view on design correspond to what the student counselor say?What opinion does the student counselor have to the concept design as well as design in highschool? Is design just a craze or here to stay?To get answers I have made interviews with student counselors at two different schools, I have also been in contact with a student counselor on the internet. Their thoughts will clarify thesituation that the students might be in.

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

The hotel sector has reviewed big changes, as higher requirements on independent hotels have been set. In order to be able to compete with big hotel chains, it is no longer sufficient to only use the 4P of marketing mix, it is also required a bigger focus on the personnel. Trained and service aimed employees are service companies' intangible assets and they become more important. Globalisation and internationalisation has however contributed to that the labor market has become more open, and employees easier can compare employment conditions or change job.The aim of this essay is to analyze and to evaluate conditions for the internal marketing at independent hotels, in order to be able to achieve employee loyalty. The essay builds on a comparison between managers' and employees' views about internal marketing.A qualitative hermeneutical study has been used in order to be able to analyze and evaluate conditions for the independent hotels' internal marketing.

The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

The purpose of this thesis is to identify the factors that drive efficiency and effectiveness in technical development projects performed at A?F?s department of product development. In addition to identifying and analyzing these factors, the thesis also analyzes what needs to be taken in to account in order to implement a measurement system that is able to both monitor and control the identified factors.The thesis has been performed in a qualitative manner. It is based on interviews with people from several different technological companies, within different lines of business, all of which are customers to A?F?s department of product development.The results show that there are seven critical factors for project efficiency and effectiveness.

The purpose of this thesis is to identify the factors that drive efficiency and effectiveness in technical development projects performed at A?F?s department of product development. In addition to identifying and analyzing these factors, the thesis also analyzes what needs to be taken in to account in order to implement a measurement system that is able to both monitor and control the identified factors.The thesis has been performed in a qualitative manner. It is based on interviews with people from several different technological companies, within different lines of business, all of which are customers to A?F?s department of product development.The results show that there are seven critical factors for project efficiency and effectiveness.

The title of this essay is ?Collaboration between social services and schools?. Research shows that many children and youth who are badly treated are not noticed and do not receive the help that they need. This could be due to the lack of collaboration between different authorities and professionals. The purpose of this study is to describe and analyze how the social services and schools are collaborating in terms of children and youth who are badly treated or is at risk of being badly treated and to identify what factors make collaboration possible and hinder it.

The background to this study is built upon the results that emerged from our former study: Elever med svenska som andraspråk i mångkulturella skolor - Bakgrundsfaktorer Tester och Utredningar (Odén och Bagge, 2006). Those results made us aware of the lack of cooperation in the work around immigrant pupils with special needs. In this study we have therefore chosen to look at the cooperation processes. The aim that we agreed upon was to explore the intercultural cooperation process around a few immigrant pupils in school year F-5, before and in connection with the pupils possible registration in the special school. We also wanted to pay special attention to the roll that the special need teachers played.

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

The purpose of this Master thesis is to illustrate the public librarian. People in general, including library users and leading personalities in the field of culture in the communities do not know the tasks of the public librarian. We presume that the vague picture of duties of the public librarian might cause problems. In this dissertation we mean to examine only public librarians, hereby we exclude for example, university- and company librarians. The sentences of this thesis are: How are the public librarians viewed, in meaning of, tasks, role/-s, comptetence/-s, status and image? And can we call it a "profession" in the classical sense? We answer these questions by using relevant literature, interviews and conference paper.