Syfte: Huvudsyftet med denna uppsats är att utröna om komponentavskrivning ger en mer rättvisande bild av periodisering av kostnader.För att uppfylla huvudsyftet har vi fyra delsyften, det första är att redogöra för vad regelverket och experterna anser om ämnet. Det andra är att undersöka om komponentavskrivning uppfyller de kvalitativa kriterierna genom en bättre kvalitet på redovisningen. Det tredje är att illustrera de för- och nackdelar som finns i och med komponentavskrivning. Det fjärde vill belysa hur det kommer sig att vissa företag väljer att tillämpa anskaffningsvärdemetoden med avskrivningar, komponentavskrivning, medan andra väljer att redovisa till verkligt värde..

The purpose of this paper is to examine how the traditional airlines' strategies are affected by the low-cost carriers emergence and their business model and in wich ways they can achieve profitability. Furthermore we also want to examine the factors that affect the airlines' efficiency and competitiveness.The results of this study shows that the growth of the low-cost carriers have affected the network airlines' strategies as they, among other things, had to also lower their fares. This has forced them to revise their cost and efficiency in their entire operation. The result has also shown that the network companies can not come down to the same level of low costs as the low-cost carriers, and must therefore examine their ability to increase revenues instead. .

This investigation?s task was to map manufacturing of special qualities at Stora Enso Packaging under a certain period, analyze if rules concerning special qualities is followed, which consequences this results in concerning use of paper, waste and costs and to give suggestions on alternative solutions. The goal was to give sugges-tions that help the company to reach its business ratio that the production de-partment uses within use of paper and productivity in the corrugated cardboard machine.Stora Enso Packaging is a part of the forest group Stora Enso and is one of Swe-den?s leading producers of corrugated cardboard. Stora Enso Packaging acts pri-mary on the Swedish market, where they have a market share of 25 %.To be able to analyze orders with special qualities we did a data collection during two months, where we mapped incoming orders.

The reporting of the media will never be an exact copy of reality. Through medias way of presenting, or framing, the world that surround us all they must also affect our interpretation of it. The role of the journalist includes both chosing and excluding in the way they describe things. Studies have been made by the wellknown mediaresearcher, Kent Asp, that show how media reported in more negative wordings about Mona Sahlin, than her opponent Fredrik Reinfeldt in the period building up to the swedish elections 2010. The purpose of our study has been to compare how these politicians were being described, or framed, in the media, in regards to their gender.Our study has shown that Mona Sahlin more often than Fredrik Reinfeldt was described as being less knowledgeable, and were mentioned in the context of scandals or conflicts.

The purpose of this essay was to further develop the discussion around the street-level bureaucrats and the dilemmas that they meet in their work environment. The paper will try to accomplish this by putting the spotlight on the professional role, the organizational control of the street-level bureaucrat and the effect of society on the work environment. Something that also will be discussed is the well-known difficulty of implementation of new programs and methods, especially when street-level bureaucrats are involved. The street-level bureaucrats that this paper focuses on are caseworkers within Försäkringskassan and handle benefits and take decisions about the need for rehabilitation for people who are ill and unable to work.I have used a qualitative method for this study. The empirical material consists of six interviews at two different offices.The main cause of the dilemma of the street-level bureaucrat is that there is a conflict between the human side and the professional role.

Research shows that non-european academics are discriminated in the labor market. The purpose of this study is to examine non- European academics narratives about their Job search process. By applying an intersectional approach, this study aims to demonstrate how the interplay of different aspects such as gender, class and etnicity shape the interviewees experience in swedish labour market. A postcolonial perspective is applied in order to contribute to deeper understanding of the discriminating structures that the interviewees deal with.The analysis shows that colonial conceptions are embedded in the validation system and institutions such as employment service. This mechanism affects the interviewees negatively in their Job search process.

We have the tradition in Sweden to build villas and houses with a wooden framework. It has become natural for us because we have so much forest in our country. Building with wood has advantages, it is easy to process, but also disadvantages, as it is sensitive to moisture.Finland has long made use of the thermal blocks to build villas. It is a type of bricks that are a bit like a sandwich element, with a core of EPS and concrete on both sides of the core material. The concrete is hollow, so that after the walls has been bricked up you pour concrete into the hollow bricks.The issue of this report is to find out if concrete can be an alternative to wood as framework material in villas.

Nowadays, cooperation is necessary and this study tries to illuminate the possibilities and problems about cooperation in fiction between 7 small/midsize farms in Skåne. Conventional Farming is done with grain and sugarbeets as specialization. Calculation of machine costs have been done and compared in the study, both for the farms in thorough and the fictitious operation companies. Business ratios as depreciation/ha, interest/ha and maintenance/ha have been calculated. In this essay we present a proposal about how a practical implementation can be done. In the proposal there is an example how the distribution of work can be done.

Work gets more seamless and the demand on workers increases because of changes in the labour market. Studies show benefits for workers and companies if the employee achieves a balance between work and family, a way to facilitate it is family-friendly policies. A study done by Unionen shows that three out of four white collar workers choose to vobba (working and caring for a sick child), which blurs the boundaries between work and family. Research on flexibility, organisational culture and gender structures shows how these aspects affect the balance between work and family. This is a study where seven white collar workers (three men) that vobbar and two managers (one man) were interviewed.

I den här uppsatsen har nu gällande lag för svenska samer behandlats, rennäringslagen 1971:437. För att få en sammanhängande bild på dagens rättsläge återfinns en historisk tillbakablick i uppsatsen där framväxten av dagens lagstiftning har tydliggjorts. Syftet med uppsatsen var att redogöra för dagens rättsläge och lagens framtidsutsikter samt att belysa de större problem och intressekonflikter rennäringslagen konfronteras med. Eftersom förslaget till en ny lag delvis bygger på International Labour Organization, ILO, konventionen nr 169, om urbefolkningar i självstyrande länder, var en del av syftet också att få insikt i vad konvntionen står för. Den empiriska delen av uppsatsen består av telefonintervjuer med olika parter som berörs av rennäringslagen.

The goals of this Bachelors? Thesis were to establish the production loss through the VTIS1 Pasteur at Arla Foods Linköping dairy and then suggest simple but effective solutions to minimize the losses for each production run. If the timeframe allowed it, some of the solutions would be implemented and tested in full production to determine their impact on economic and environmental savings.The very first step of this project was to establish the statistics over what losses there is in the production pipeline through VTIS1, from milk and powders in mixer tanks to finished and packed products in cold storage. Then, when knowing how much product was actually lost and where, those bottlenecks could be pinpointed and examined more closely. At this stage the focus was switched, from the otherwise complicated and broad manufacturing process, to the VTIS1-aggregate, since early data indicated there were quite substantial losses there.In conjunction with this project Arla Foods purchased an absorption photometer-measuring device (OPTEK AS16) that could be inserted straight into the product stream out of VTIS1, allowing real time measurements of its optical density.

Föreliggande uppsats behandlar lönesättning på den svenska arbetsmarknaden. Lönesättningen i Sverige är inte i vidare utsträckning reglerad i lag. Grunden för lönesättningen är att det råder avtalsfrihet och att det är upp till arbetsmarknadens parter att genom kollektivavtal reglera området. Kollektivavtalen innehåller olika typer av reglering avseende arbetsgivarens lönesättning, exempelvis anges ofta minimilöner samt utrymme för lönehöjningar vid lönerevision. Avtalen innehåller dessutom oftast lönesättningsprinciper för hur löneutrymmet ska fördelas mellan enskilda arbetstagare.

The work aims to problemize and increase the understanding for the new labour market's flexible organising. By using Elias and Scotson's theory, the new organisational form of hiring doctors in healthcare will exemplify the developments taking place with many temporary jobs and how it affects the intrinsic structure of a work to be studied. The essay will focus on examining how the interaction affected between established nurses and new temporary doctors given the new form. How the interaction of the recently established group possesses a higher social-, economic- and cultural capital than the already established working group? The method is a qualitative study with three long and deep semi-structured interviews.

According to our apprehension, work of integration is commonly considered managed in the main best through the labour market. Since this path is not available to everybody we wanted to find out how work of integration also can be practised in other areas. The purpose of this paper is to, with focus on children and youth, find out and analyze in what way the people working locally in residential areas and in associations, reflects around integration in general and within their own business, plus in what way they pursue local work of integration practically. The method we have used is qualitative, with unstructured, individual interviews. Our seven respondents within local authority, church and sport clubs, have told us about their work from a perspective of integration.

This study attempts a literature based reconstruction of the impact of globalisation and modernisation on the gender identities in Vietnam. Recognising the explanatory albeit normative capacity of critical theory ? specifically the feminist and globalisation critical approach ? this thesis argues that in spite of the economic benefits of modernisation, it enhances existing unequal structures. By focusing on women in the labour sector, simultaneously Vietnam's comparative advantage and one of its economically marginalised groups, a contradictory movement can be discovered. Notwithstanding the economic development, a regression in terms of women's possibilities to self-empowerment seems to cancel the benefits for the individual.