Background: Today many companies are competing to get space in our minds. Companies spend a tremendous amount of money on building strong brands. It is not just about Making us aware of their logo, today it?s more about giving the brand a ?soul? and to load it with different values. Due to today?s globalization there is also interesting to look at it from a cultural perspective.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

The purpose of this study was to investigate what attracts children to activity and movement on the playground in a central and municipal preschool in a town located in middle of Sweden. The method was to use a qualitative group interview with five children, two girls and three boys, at the age of five. The interview consisted of a general question about what kids think is fun to do on the playground and was complemented with follow-up questions depending on what the children said. A qualitative interview with a preschool teacher and observations were carried out in the hope that they would confirm what children claimed about play and movement. This study showed a gender difference when girls like to swing together while the boys are Making the swinging for a contest.

Traditionally, mining has been performed mechanically with implementation ofyesterdays (and older) data. Several mining companies have started to useautonomous technology and robotics in the production areas although the harshmining environments make it unsuitable for today's electronic equipment. Despite allthe obstacles along the way of digitization, there seems to be no end in sight as thisdevelopment continues. This thesis focuses on what the mining industry is aiming forand why the mining companies are interested in these technologies. The actors of themining industry can be found to have a vision for the future mine, a production with ahigher degree of digitization and resemblances to a factory.

Title: Interorganizational accounting in close relations ? A case study of the relation between a big purchasing company and two of their most important cooperation partners Course: Master thesis in Business and Administration within Accounting, 30 ECTS Advisor: Gun Abrahamsson Theoretical framework: This thesis uses theories of business relationships, management information systems and interorganizational accounting. Conclusions: Despite a difference in the relations the interorganizational accounting is designed and used in a similar way. The interorganizational accounting that exists in the two relations has a medium scope, fast timeline, high aggregation and high integration. The information is mainly used for attention directing and for decision Making.

The European Union's work on equal opportunities for women and men can be described historically in three eras; equal treatment, positive action and, most recently, the gender perspective. In accordance with the latter, gender mainstreaming is the latest method in dealing with these issues. Its aim is the implementation of the gender perspective in all policy processes and to challenge the male norm that permeates all decision Making. EU:s work on equal opportunities, though, persists not only of gender mainstreaming but has a double approach also including special actions.This thesis bases its argumentation on discourse analysis of communications from the Commission regarding employment and social affairs. It argues that the two components of the double approach; gender mainstreaming and special actions, are incompatible and even becomes contra productive put together.

This Independent work is about testing a method to create meaningful learning and a deeper comprehension in matter of basic hairdressing techniques. I got the idea for this method by reading literature related to my education to become a teacher for hairdressers, the new schoolreform and from my own experience of a teaching method that I saw an opportunity to develope. My teaching method was based on first teaching the pupils the basic techniques, and then give them an assignment were they were to find out their own final result by using a picture for inspiration. They were given an assignment description with certain frames but with freedom of choice how to get to their own final result. By Making a job description and a headdrawing to show how the work should be done, and during the process try different ways to achieve the best result, my idea was that a deeper understanding and a feeling of meaningfulness would appear.The result shows that the pupils by freedom within frames experienced meaningful learning and thereby deeper understanding when it comes to basic hairdressing techniques.

Non-profit organisations play a very important role in the Swedish civil society, both economically and for the employment policy. The organisations pursue various activities such as, activities aiming at social needs, sport activities and activities contributing to the political life. Depending on what activities the organisations practice different tax rules follow.A person who pursues commercial activity constitutes a taxable person within the meaning of the Swedish VAT act. The definition of commercial activity is an activity which is practiced independently, professionally and with an object of Making a profit. The activity must be practiced regularly and to a certain extent to qualify as commercial.

This essay is about use, misuse and non-use of history in politics. To recognize genocide is a use of history that has been established in politics, but also sparked debate. The position of non-use of history in international policy towards Turkey's denial policy has increasingly been replaced by recognition of genocide as a matter of Making up with the story, moral consider, and where fundamental issues of culture, identity, history and morality has become guiding element in the discourse behind European expansion and integration policies. A breakthrough for this change is due to the Cold War's end; since the 1980s it has become possible to realize the humanitarianism which has its roots in the Enlightenment humanism underlying the United Nations, and later the EU conventions on human rights and genocide conventions. A genocide concept has become an important discourse in world politics that puts moral pressure on states to act.

The purpose of this thesis is to study to what extent the methodological theories are being reflected in the construction of user surveys at public libraries in Sweden. The study has been conducted as a qualitative literature study in two parts. The first part is an examination of literature concerning survey methodology; the second part is a study of three user surveys conducted at Swedish public libraries after 1995. Our main results indicate that the theories about methodology are followed in part, though it cannot be determined whether this is due to any actual methodological studies, common sense, or just copying other surveys. In our study we have found some areas of user survey construction that need further attention and that would benefit from more extensive methodology studies on the part of survey designers.

Brämhults Juice AB is one of Sweden?s leading producers of fresh fruit juices and drinks. The fruit drinks last 3 days once opened and when stored in a refrigerator kept at 7°C. Since factors that shorten the drinks? best before date are usually not noticed until the entire batch has expired, it would be advantageous to find a way to accelerate the drinks? natural deterioration, so that an unusal short best before date is noticed before more products are shipped off to the stores.

This study is about language use in text messaging. In this study there are 338 text messages: 206 of them written by girls and 132 written by boys. The informants in the study are 16 years old and they live in the countryside on the outskirts of a small town in southern Sweden. The purpose of this study was to investigate characteristic linguistic features in the messages, in order to determine what significant meaning an emoticon such as a smiley brings to a text and further, to explore what speech acts smileys occur in.The results show that the language in the messages is a mix of spoken and written language. The characteristic features that were found in the messages were short sentences, onomatopoetic expressions, words written in capital letters, English expressions and use of smileys.

The aim of this essay is, with reference to a close study on the negotiation delegations of the Tenant Association, to examine the principals of democracy in relation to distribution of power and participation, efficiency and professionalism. This is done with the intention to understand the Tenant Association's view on its own commission as negotiator, according to democracy. The investigation is carried out on the Tenant Association in the Swedish cities of Stockholm, Malmö and Gothenborg.The data acquisition was obtained by using a questionnaire and through interviews with representatives from the Tenant Association negotiation delegation.A central conclusion from this investigation is that the representatives of the Tenant Association generally are satisfied with the democracy model used in the organisation, despite awareness of the fact that there are some failures with representation amongst younger people, women and immigrants. Also, they suggest that the model with representative democracy is by all means the most useful because of its arrangement and efficiency in decision Making processes.The policies of the Tenant Association, considering distribution of power and participation between elected representatives and employees, are legitimated by the negotiation delegates. However, there is obvious discrepancy in the look upon their respective tasks between the delegates and the chief negotiators.One can recognise the development of democracy that is called New Public Management in this survey.

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 society strives for sustainable development, in the construction industry it is expressed through sustainable building. Energy and LCC analyzes increases the ability to make conscious decisions in the process. A problem in the construction industry is that energy and LCC analysis is not used to the desired extent, as they are perceived as complicated and time consuming. The report aims to achieve a more sustainable building through increased use of energy and LCC analyzes.The goal is to show how BIM can be used to improve the efficiency of the energy and LCC analyzes.The study was conducted with a literature review and a case study to answer which information that is required in a BIM model to perform energy and LCC analyzes. The study also shows which software can be used in BIM based energy and LCC analyzes and how the analyzes can be carried out efficiently.The result shows that effective analyzes may be performed if the BIM-model contains the relevant information for Making analyzes.