According to science internal communication is a complicated, yet very important, issue of organizations today. An organization with a successful internal communication shows better results both economically and in terms of coworker satisfaction. The two main theories on communication are sensemaking and transmission. After a century with a transmissionary point of view, researchers stress the importance of sensemaking internal communication.Main question of this thesis is ?Which of the two main theories is the most useful when anchoring important messages in large organizations??According to the results of this study, conducted by interviews, neither one is more useful than the other.

Goodwillposten är ett mycket omdebatterat område inom redovisningen då värderingsmetoderna som tillämpas har stora inslag av subjektiva bedömningar. I Balans belyser Lennartsson börsens krav på ökad transparens inom området och vid tillämpningen av IAS 36, där Buisman även konstaterar att standarden tillåter stora inslag av subjektivitet[1]. En undersökning gjordes av Carlin och Finch 2008 då de granskade 105 australienska företag och deras val av diskonteringsräntor vid nedskrivningsprövning av goodwill. Man valde att med hjälp av CAPM räkna fram teoretiska diskonteringsräntor för varje enskilt företag, dessa jämfördes med företagens redovisade diskonteringsräntor för att undersöka om räntenivån var satt på en opportunistisk nivå för att påverka det redovisade resultatet. Med detta som grund anser vi att det är av intresse att studera om det finns ett bakomliggande opportunistiskt beteende hos företagen noterade på OMX Large Cap vid nedskrivningsprövning goodwill.

Problembakgrund & problemdiskussion: Investerare behöver information om bolaget för att kunna avgöra värdet på dess aktier. Vissa personer har bättre information om bolagens förehavanden än andra. Insiders är en sådan grupp. De kan tänkas ha ett informationsövertag gentemot övriga aktörer på marknaden. Skulle insiders kunna generera överavkastning med privat information, går det emot den effektiva marknadshypotesens (EMH) starka form.

A geographical position and its social, cultural and political context as well as climate and specific physical characteristics define the scope for a landscape design project. This has become clearer for us in our master project where we have made a Design Program for the outdoor environment of Wollo University in Dessie, Ethiopia and analysed and reflected on the work and process. The aim for the project has been to design an attractive and functional outdoor environment for the Campus, based on the inventories and the needs and wishes of clients and users. But, the aim has also been for us as landscape architect students to gain a greater knowledge about landscape architecture and the design process by position ourselves outside our usual context. The method has been open and seeking where the site, literature studies, dialogues with people and our own experiences from the field study in Ethiopia has influenced the work. Wollo University is situated 400 kilometers north of Addis Ababa, in a mountainous landscape. It faces problems of heavy rainfall during the summer, soil erosion, a lack of essential facilities, and is still a construction site with empty spaces in-between buildings and infrastructure.

The homes that were built in the 60?s - and 70's are now so dilapidated and worn that they need thorough renovations. These renovations are expensive to implement for the landlords, which means that the funding for these renovations can create problems. Currently there are no government subsidies for these renovations. This report will examine how Förbo performed the renovation of Säteriet.

This paper explores a model for self-assessment of purchasing maturity in large companies. The author adapts contemporary purchasing theory and further enhances existing tools and procedures to create a survey based instrument for maturity measurementThe paper also explores potential methodological challenges associated with conducting a more extensive study of purchasing maturity via the proposed model. A preliminary study is made and the learnings discussed.The preliminary findings of the survey indicate that the purchasing maturity varies with industry. The purchasing function average score was found to be 3,4 out of 6 with samples spread across the whole spectra ? agreeing with previous theories stating that the purchasing maturity is highly varied between different industries..

This essay examines how the conflict in Libya in 2011 was reported by the Swedish newspaper Dagens Nyheter and the American newspaper The New York Times. The purpose is to examine how the conflict is portrayed and what similarities and differences that exist between the two newspapers. We have used a quantitative content analysis and critical discourse analysis to get our results. In conclusion, both newspapers polarize the conflict to a large extent, resulting in a one-sided and biased account. However The New York Times is more objective and neutral in its portrayal of the conflict..

The purpose of this paper is to describe how the workgroup and I developed and construc­ted an Intranet at Pharmacia & Upjohn, Helsingborg. The Intranet was constructed by the help of WWW-technique. The intention was to increase and improve the distribution of infor­mation in the large company. Some of the employees were interviewed and asked what they could gain by using the Intranet for information distribution instead of the usual papers. They also got a chance to tell us what they thought about the whole idea with the Intranet.

This paper analyses the pricing on spare parts. Empirical studies have showed that manufacturers of durable goods make an unproportional large profit on its spare parts in relation to the revenue it generates. It is first showed that according to the standard economic model the price on spare part ought to be zero since the producer include an insurance in the price of the main good. Further it is showed that moral hazard alone do not explain the pricing found in the studies. Finally an analysis of whether consumers with present-biased preferences could be a possible explanation is made.

Swedish sawmills of today suffer from unsatisfying economy with high costs and low benefits. The economical result depends on how well the sawmill can use their raw material. Iggesund Timber AB, a sawmill in the Holmen group, produces a large amount is enduse orientated products for the woodworking industry. Therefore the aim of this student thesis was to investigate the possibility of automatic enduse orientated quality grading of Scots Pine (Pinus sylvestris) saw logs by using a gamma-ray log scanner. Iggesund Timber AB has the possibility to grade logs automatically with TINA, a two way gamma-ray log scanner. Grading and classification of Scots Pine logs in Sweden today are mainly manual but can in some rare cases be automatic.

This degree project studied surface waters on Kåbo Golf Course in Uppsala, Sweden, with the aim of determining the status of the water and how it is affected by the activities of the golf club, and to obtain suggestions of measures to create better conditions for the water environment on and around the golf course. The project forms part of the environmental protection work of Kåbo Golf Club, which is working towards achieving environmental certification from the Swedish Golf Association (SGF). The study is based on literature studies and quantitative and qualitative field studies of water on the golf course, with the focus on environmental factors identified as being important for the golf industry and on strategic environmental goals developed by SGF. The number of open water bodies in the Swedish landscape has substantially declined during the past 200 years, so it is important to save those that remain. This study showed that the surface water at Kåbo Golf Course is an important element in the surroundings since the area contains few wetlands, which can be a habitat for large numbers of species. The stream and ponds on Kåbo Golf Course also have the important function of serving as water hazards in the game and adding difficulty and variety to the course. Since Kåbo Golf Club wants its surface waters to look aesthetically appealing, extensive algal growth and drying up of ponds during parts of the year are regarded as problems.

Bakgrund och Problem: Den internationella redovisningen blir allt mer harmoniserad, vilket märktes genom att Sverige införande IFRS 2005. Vid införandet var IFRS-redovisningen i företagens finansiella rapporter ?minst sagt rörig?. Det blev tydligt att företagen var i behov av att anpassa sig för att kunna applicera de nya kraven. Eftersom företagen behövde en inkörningsperiod kunde detta medföra att företagen brast i sina upplysningar.

Two field experiments were conducted in central Sweden in order to: 1) Determine a relationship between the number of approaching pine weevils (Hylobius sp.) and the number of attacks by pine weevils, in relation to the size of seedlings of Scots pine (Pinus sylvestris). 2) Determine if application of methyljasmonate (MJ) on seedlings of Scots pine will result in higher resistance towards attacks by pine weevils and/or have any effect on the number of approaching pine weevils. The field experiments were designed with two separate parts in close vicinity on the same clear cuttings: a) pitfall traps placed in patches of scarified soil that caught approaching pine weevils at 2.5 cm from the bait, which consisted of different sized seedlings of Scots pine some of which were subjected to application of MJ and b) the same type of seedlings planted out in patches of scarified soil. The first field experiment was conducted on a 1-year old clear cutting outside Uppsala in east central Sweden and the trapping part of the experiment consisted of 8 blocks with 6 treatments: 1) control, 2) small over-wintered seedling, 3) medium sized seedling, 4) medium sized seedling treated with 0.5 ml 100 mmol MJ 4 days prior to start of experiment, 5) large seedling, 6) vial with 9.5 ml of ?-pinene. The trapping experiment lasted for 6 weeks in the early summer.

In many biomedical contexts, e. g. when evaluating hearing disorders, the data obtained can be described as pairs (x1, y1), ?, (xn, yn) where x is a quantitative variable and y a 0/1 variable whose probability of taking the value 1 is a monotonic function of x. One way of analysing such data is to perform probit regression; thereby two parameters, b0 (= the constant) and b1 (= the slope) are estimated; the interest centres around m = -b0/b1, i.

The purpose of this master thesis was to explore and develop prototypes for visualization of trade statistics in a market surveilance application. In such an anapplication a large amount of information is processed. This information is then summarized and presented to the market surveillance staff. The practical part of this thesis was done at Scila AB in Stockholm. Three prototypes were developed based on modern visualization methods.