The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The purpose of this study is to perform an in-depth analysis of what effects a privatization of a service organization has on the management control system within the organization. The paper studies a service organization which provides service for the county council in Östergötland, Sweden. The result is based on interviews with several people, both within the acquiring private company and also within the county council in Östergötland, and analyzed using Samuelson?s (2005) framework from his study ?Organizational, Governance and Control ?. The major finding in the thesis is that the factors that have had the largest impact on the changes in management control are the new owner demands and the degree of operationalization of the overall goal..

The aim of this thesis is to study how public libraries in Sweden use alternative shelf arrangements that differ from the library?s original classification system, which in Swedish public libraries usually is the SAB-system. I sent out a survey to 169 public libraries, where I received 114 replies. 77 of these stated that they had some kind of alternative shelf arrangement, therefore these are the ones that are included in my study. I wanted to investigate in what way the libraries had changed their shelf arrangement and why this decision was made.

The purpose of this study was to describe and analyze youth community service in the Kalmar municipality. Our focus was on juvenile offenders and predecessor of public authorities. The juvenile offenders in our study have completed youth community service. A qualitative study was undertaken which include seven interviews. Our empirical data were compared and analyzed with previous research data.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The underlying aim of this paper is to find out how the management and employees in a grocery store on a relatively small community in Sweden is experiencing Technology-Based Self-Service (TBSS), and self-scanning. And how store management and employees experience that the self-scanning ability is received by their respective consumers. Several open individual interviews were conducted with the administrative head of sales and various employees working at different departments at Coop Forum in Skara In offering self-scanning, we believe that the store provides consumers with an opportunity to perform their daily purchases by an easy and flexible approach, which we believe will have a positive impact on the entire store visit. A positive store visit, we believe play a major role in consumers choosing to do their shopping in the store.The issue to be elucidated in this paper is; How do management and employees in a grocery store perceive that self-scanning influence consumers' purchase and the service the shop offers? Why would a supermarket use self-scanning as part of the service they offer to their consumers? The report concludes the similarities and differences experienced by administrative sales manager and employees compared to previous research on the subject.

The purpose of this thesis is to examine whether Swedish, Internet-based travel agencies, acting on a consumer market are working towards creating added value for their customers. If that is the case, how and why do they use such a mode of operation.The theoretical framework was based on Grönroos´ ?Augmented service offering?, which treats added value as an addition to the core service. The services offered on five of the larger companies´ websites on the market were examined and 3 representatives of the five companies were interviewed.The study shows that 2 of the examined companies did not produce any added value, while 3 of the companies did produce added value for the customer. The added value was generated through packaging of core-, facilitating- and supporting services for the purpose of differentiating the company towards competitors and generating service fees..

The main purpose of this Masters thesis is to examine three Swedish librarians views on their role regarding their local learning centre and its adult students. The thesis also tries to find out whether the persons responsible for the local learning centres in these municipalities regard the libraries as a resource in this context and if the municipalities express the importance of such a cooperation in documents. Previous research in information seeking and learning is presented and a survey of lifelong learning, local learning centres and libraries is made. Relevant theories, such as Loertschers taxonomy, Kuhlthaus approaches of library skills instruction and levels of mediation as well as Bruces categories of information literacy, are presented and later used in the analysis. A qualitative method was found to be most appropriate for this study, as the majority of the empirical material has been collected through interviews.

The purpose of this bachelor thesis is to examine reviewswritten by users in library online catalogs, online bookstoresand on the web community LibraryThing, in order todetermine whether there are any differences in the way usersreview books, and whether these differences might explainwhy libraries experience difficulties in getting their users toreview books. At the core of web 2.0 and library 2.0concepts lies the thought of user participation, and largerlibraries have sought to implement systems for reviewingand tagging items in the catalog in ways similar to onlinebookstores and other websites.By analyzing the contents of user reviews, however, thisthesis shows that users express themselves differentlydepending on what kinds of literature they review, and inwhat context. Most notably, user reviews of ?the Classics? orcanonized literature recognizes the high status of suchliterature, while users reviewing popular fiction expressthemselves in a way that admits that the reviewed titles areconsidered less valuable. There are also signs that booksreviewed at online bookstores are seen as products ormerchandise, while the reviews at the library to a greaterdegree treat the books as works of literature.The conclusion reached in this thesis suggests that there maybe a relation between the image of the library as a defenderof high culture and the perceived status of literary works,causing users to become hesitant to review books, feelingthat they do not have the knowledge to describe or reviewthem ?correctly?..

Mitt examensarbete behandlar frågeställningen om hur synen på ett bra barnprogram skiljer sig åt hos public service kanalerna, TV4 och övriga kommersiella kanaler? Detta berör också frågor om vem som egentligen avgör vad som är bra barnprogram; är det producenterna eller mottagarna? Jag har valt den här frågeställningen där för att jag har en nyfikenhet på och ett intresse av hur barnprogrammen skiljer sig mellan kanalerna och hur de kommer att se ut i framtiden.Public Service syftar till att ge allmänheten en särskild sorts berikande programutbud inom radio- eller teveverksamhet. Termen public service har flera olika betydelser; Ofta används den för att beteckna de företag som finansieras av någon slags tv-avgift, har ingen eller begränsad reklam och/eller är statligt ägda/kontrollerade.  Det är idag ett turbulent läge för Public service och trycket från de kommersiella kanalerna har sannolikt en inverkan på programverksamheten. Under arbetets gång har det slagit mig vilken stor inverkan producenter och inköpare har på begreppet ?bra? underhållning. Jag har tittat på befintliga barnprogram och gjort en semiotisk analys av dem.

Purpose: This thesis aims to study how students in upper secondary school evaluate sources in their everyday school work and how the role of the school library and librarian officiate in this context.Methodology: A web questionnaire was conducted and 155 students from different schools, with or without school library and school librarian, participated. We coded and aggregated the questionnaires according to the strategies that are used when evaluating sources, identified by Francke, Sundin and Limberg. Cognitive authority, a theory by Patrick Wilson, was also a part of our analysis. Conclusions: The study shows that students use different strategies, separately or combined, as a way to evaluate sources. The teacher is regarded as a cognitive authority and is the main influence concerning source evaluation. It also shows that the role of school libraries and school librarians, in this context, seem to be non-existent.

Operators and Internet service providers invest in broadband to be able to deliver new services that require higher data transmission rate. A way to make this possible is to use ADSL, Asymmetric Digital Subscriber Line, as the access technology. To be able to handle this technology, the service providers should do a pre-qualification. Methods and tools are needed to analyze the local copper lines and decide if these qualify for ADSL with respect to service availability and possible bandwidth through the lines. This report brings up some methods for pre-qualification of ADSL, the important quality parameters and how to gather them from the available services today.

Westhelicopter INC. has an aviation workshop providing qualified helicopter maintenance in accordance with PART-145. Maintenance and administrative base is situated in Luleå at Kallax airport. The types that Westhelicopter INC are currently authorised to service are: Eurocopter AS 350 Base/Line Maintenance, Eurocopter EC 120 Base/Line Maintenance and Robinsson R44 Base/Line Maintenance. The thesis work has been to make new maintenance programme for Westhelicopter INC. This maintenance programme will be used to follow-up the time of the components, service bulletins and ADs.

The purpose of this study is to analyze and specify the characteristics of servicescapes in the hotel industry and its role when building a brand. Further, the aim is to put forward how Management in this sector strategically utilizes the location to manage the staff in order to help build a strong lasting brand. To fulfill our purpose we have targeted one overall question - What purpose does servicescape have when building a solid brand name in the hotel sector?In today?s society brands play an integral part in influencing our buying behavior and are now considered to be a new business tool to communicate a business trough. Also services have become a widespread phenomenon, which is seen as a competitive tool not only for companies in the service sector.

The purpose of this bachelor thesis is to examine the handling and shelving of graphic novels and adult-comics in Swedish public libraries, in order to find out if this type of literature is prioritized in the same way as other forms of literature. The study was conducted by photographing the Hci/uHci shelves at ten different public libraries to give an objective view of the shelving to later be analysed and compared. Inquiry sheets were sent to the photographed libraries in order to get the librarians view of their own comic book shelves and collections. We found that the state of the comic-shelves differed from library to library according to how interested and committed the librarians were. New research areas in the field of Library and Information Science are discussed and questions are raised about the future of graphic novels and adult-comic-books in libraries, about their place in the libraries and about how librarians and the users knowledge of this media can be improved..