The study tries to increase the understanding of the phenomenon known as the Big bath, on the question whether the market accepts Big bath accounting principle or not. Big bath is an accounting theory meaning that a company is likely to increase its impairment in a specific year. This could be as a reaction on a change in the leadership, a depreciation of the result or maybe an external decrease in demand. Through a quantitative survey of the market it is examining whether the companies themselves are inclined to use the procedure and if the stock market accepts it. The study concludes that Big bath similar procedures are a fairly common accounting practice and that the stock market does not seem to mind. .

Syftet med en integrerad projekteringsprocess är att information tidigt skall tas fram och att projektörer skall kunna arbeta parallellt, exempelvis genom en gemensam BIM-modell. Revit och IDA Indoor climate an energy, även kallat IDA ICE, har i denna rapport visat sig vara två mycket effektiva verktyg som tillåter att information både kan tas fram, i form av energianalyser, men även kommuniceras digitalt med hjälp av så kallade IFC-exporter. Då projektörer får möjlighet att jobba i en gemensam modell kan de arbeta parallellt vilket innebär att information kan tillföras både tidigare och snabbare i projekteringsprocessen. I Revit kan arkitekten enkelt skapa olika utformningsförslag och jämföra dessa med avseende på energianvändning. Analyser från denna studie har visat att energisimuleringar i Revit kan användas för att utforska olika utformningsalternativ och därmed finna optimeringsmöjligheter med avseende på energi och inomhusmiljö.

The focus of this thesis is the group as a pedagogical tool. It investigates whether and how what is known of group size can help further schools in fulfilling knowledge and democracy goals and moreover how such knowledge can influence the principals? management. The mission of school education is to provide the basis for each pupil?s individual development and in the end it is pupils? individual performances which are graded.

This is a graduate work at the Swedish University of Agricultural Sciences, The Department of Urban and Rural Development, Ultuna. The purpose of this paper has been to find out and describe principles for designing parks that offers good recreational and aesthetical values and require little amount of carbon dioxide emissions during their maintenance. The purpose has also been to see if it's possible to use city wastewater in some extent to assure the plants water supply and to find other means to make it less necessary to use purified water for watering. Recently made studies as well as older ones show how important green areas are in dense city structures both from a health and a climate perspective. Trees and other plants adsorbs different forms of air pollution and can also lower the temperature in the surrounding area through their transpiration.

Vår studie har som syfte att uppmärksamma på vilket sätt ledarens kommunikation återspeglas i medarbetarna och anställningstillfredställelse vid en omorganisation. Genom att se organisationsförändringen genom medarbetarnas subjektiva upplevelser hoppas vi kunna hitta nya insikter för att bättre kunna hantera framtida organisationsförändringar. Vårt syfte är således att belysa såväl ledarnas uppfattade kommunikation (utifrån medarbetarens perspektiv) samt medarbetarnas egna uppfattade emotioner i relation till en omorganisering..

Climate and environmental issues is now high on the agenda. We live in a generation that must try to solve some major environmental problems. Buildings and habitations account for approximately 40 % of Sweden's total energy today. To reduce this figure, as needed, more research in the field of energy efficiency is required.This thesis concerns the heating of buildings. The load on district heating is heavy during certain times of the day.

UGL-courses (Understanding Group and Leader), given in Sweden since the beginning of 1980, are a frequently used leadership course in all sectors of the working life. This essay purpose was to compare course members experienced benefit between two educational organizers. No earlier studies in the subject where to be found. The method chosen was quantitative. A questionnaire was sent to participants in Swedish Defence Forces and The Swedish Confederation of Professional Employees.

This is a project showing a proposal on how a high-rise building gains qualities similar to middle rise houses of 7-9 stories. The closed, isolated and often anonymous life in the high building opens up through gardens. The resident meet the outdoor environment on the balcony, or has direct access to a garden.Instead of moving in a closed core, the resident will meet the climate and outdoor conditions as soon as he or she leaves the apartment.The project consists of two parts, where the first is presenting a building proposal, the second is expanding the knowledge through background research. The topics are history concerning the skyscraper and the skyscraper globally, closing up with the situation in China..

The purpose of the study is to describe how financial management functions within the individual and family care services in three mid-sized municipalities.27 interviews with managers and key personnel at three management levels in Örebro, Växjö and Jönkö-ping were conducted using a descriptive approach and qualitative method. In addition governing docu-ments and delineations in regards to these municipalities have been studied.The combined findings show that all municipalities have separate visions and control systems/models for their municipality with focus on management by objectives and politically determined goals, which in-clude economical measurements and requirements for the departments. Moreover, are also tracking sys-tems, which are described as following up on the results thru indicators and/or measurable goals. The municipalities utilize framework financials and budget processing on a high level and its timings appears similar in each municipality.Additionally the study has shown that there is a desire and aspiration to implement central economic goals in all three municipalities. The interviewees describe how they use their leadership to anchor, follow up and create participation in economic objectives and results thru instrumental and institutional leadership.

The purpose of the thesis is to examine why women face greater difficulties than men in the management consulting industry when advancing as well as to identify potential success factors that enable women to overcome the existing difficulties. In order to fulfil the purpose, a theoretical framework including gender and organisational theory has been applied to a qualitative case study of two Swedish management consulting firms. A number of difficulties have been identified related to women's career advancement, which are the following: the male leader and the stereotypical male leadership, firms having higher expectations on women's performance, women's reluctance to self-promotion and to play "the organizational game", women's preference of social networks, men's tendency to promote other men, and the choice and conflict between a career and family life. The identified success factors that enable women to overcome these difficulties are: adapting the male leadership style, having an extrovert behaviour, becoming more active in professional networks, promoting one self, actively seeking to gain more attention, and prioritising one's career. These success factors can be summarised as women adapting a more male-like behaviour.

Titel: Ledarskap det sociala stödets påverkan av arbetsrelaterad stress ? En studie inom fastighetsmäklarbranschen Nivå: C-uppsats i ämnet företagsekonomi Författare: Nathalie Holm och My Gustafsson Handledare: Pär Vilhelmson, Maria Fregidou-Malama och Kristina Mickelsson Datum: 2015 ? maj Syfte: Samhället och specifikt säljyrket blir allt mer komplext och har bidragit till ökad arbetsrelaterad stress. Studiens syfte är därför att få en ökad förståelse om ledarskapet och det sociala stödets betydelse för att motverka arbetsrelaterad stress i säljande organisationer. Forskningsfrågorna som ställts är följande: 1)    Vilken betydelse har ledarskapet för upplevelsen av arbetsrelaterad stress?2)    Vilken betydelse har det sociala stödet för upplevelsen av arbetsrelaterad stress?3)    Anses det vara ledarens uppgift att bidra med/ge socialt stöd till sina anställda? Metod: Eftersom syftet har varit att öka förståelsen inom ämnet, har studien gjorts med en kvalitativ forskningsmetod där data har samlats in genom semistrukturerade intervjuer.

To establish good horse welfare there are several factors that need to be considered. One important factor is the environment in which the horses are kept. In Sweden horses are stabled during long periods of time in the cold season and consequently the stable environment is even more important. The most essential environmental factors in a horse stable are ambient temperature, relative humidity (RH) and concentrations of contaminants in the stable air. The air in a horse stable contains dust, noxious gases, moulds and microorganisms which all can contribute to developing respiratory diseases in horses.

The aim of this study was to explore and gain understanding of the situation between managers in different forms of human service organizations. I chose to use a qualitative method and conducted semi-structured interviews with five professional middle managers in the public sector. To accomplish my purpose, I worked on the basis of several questions. The questions dealt with the role of middle management and what it involves, how it is perceived and what the middle managers think of the specific requirements for them and their leadership in organizations that provide services relating to people.  As a result of the analysis I have used the theory of social roles that describes the meaning of the different roles and role conflicts that arise in connection with various and conflicting expectations. The review of the results shows that middle managers in human service organizations experience to have to deal with a complex leadership role.

During the recent years the interest in entrepreneurial education has increased both in terms of research being made in the subject, but also in the extent of entrepreneurial courses in Swedish secondary schools, where as the concept Junior Achievement (JA) is particularly being used. A common goal of the entrepreneurial education is apart from teaching the students how to start and run a business, to develop the students? entrepreneurial skills and competences. The main purpose of the essay is to describe and illustrate the role of the teacher in the entrepreneurial pedagogy being used in courses with the JA concept and to investigate which entrepreneurial skills are being developed by the students participating in these courses. There is also the purpose of investigate what the characteristics are of this entrepreneurial pedagogy being used in the courses using the JA concept.

The purpose of this essay was to find out how leaders in micro service firms practice HRM and identify which HRM related problems they experience in their leadership. A case study consisting two cases was carried out. The study has shown that leaders in micro service firms use a highly personalised, informal management and involve their employees in the firm?s development. The findings were that leaders of micro service firms do not have any theoretical knowledge of HRM practises because of lack of education.