We waned to present a possible solution or new template for business plan called Market value plan..

Syftet med undersökningen var dels att ta reda på vilka formuleringar i Lpf 94, utifrån definitionen att mentorskap innebär att överblicka och bidra till progression gällande elevernas kunskapsmässiga, personliga och sociala utveckling, som går att koppla till mentorskapet i gymnasieskolan, samt hur dessa är relaterade till mentorshandboken, på skolan där undersökningen ägt rum. Vidare var syftet att ge en bild av hur olika mentorer, på samma skola, arbetar med sitt mentorskap i praktiken. Genom kvalitativa intervjuer har sex mentorer fått beskriva sina erfarenheter och tankar kring det egna mentorskapet. Historiskt har en mentor fungerat som ledsagare både kunskapsmässigt, personligt och socialt. Mentorerna i denna undersökning såg sig också som vägledare och som en vuxen som på olika sätt stöttar eleverna i deras skolgång.

This paper replicates a test performed by Burgstahler and Dichev (1997), which identifies a kink in the frequency distribution of earnings for companies listed on American stock exchanges. Their claim, that the kink is evidence of earnings management, has however been dismissed as a methodical consequence. To address this concern, this paper not only replicates the test in general, but also performs tests on a split sample, where founding family-owned companies are separated from the others, since earlier research has shown that founding family ownership is correlated with less earnings management. The results are in line with the findings of Burgstahler and Dichev, with a significant kink in the frequency distribution in the general test. The findings also show that the significance of the kink increases in the non-family-owned sample, while it disappears in the family-owned sample.

This report is part of an Bachelor of Science work in forestry, conducted for the community of Borås, Sweden. In order to create a forest management plan for the area of Hestra, a survey was conducted. People living in the area were given the opportunity to reply to the survey. The questions in the survey are both personal and forestry-related. The aim is to reach out to the different categories of people when it comes to age, living and the different aspects of visiting the woods.

Kartläggning av de inställningar som finns hos förvaltningsfastighetsföretag med anledning av införandet av IAS 40 samt praxis. Intervjuade företag: Brinonva, Castellum, Heba, Kungsleden och Akelius..

Nya gymnasiereformen Gy11 har större skillnad mellan högskoleförberedande- och yrkes program än tidigare reformen Lpf 94, vilket gör gymnasievalet ännu viktigare för elevers framtida karriärutveckling. Syftet med denna studie är att kartlägga vilka faktorer eleverna anger påverkar dem när de väljer program till gymnasiet. Den socioekonomiska bakgrunden och studie- och yrkesvägledningens betydelse och andra signifikanta faktorer ur ett elevperspektiv belyses i frågeställningarna. Studien genomförs med hjälp av en kvantitativ metod och resultatet visar att eleverna själva och deras intresse och framtidsdrömmar är de mest betydelsefulla faktorerna. Vårdnadshavare har även en stor påverkan, det visas då eleverna tenderar att reproducera sina vårdnadshavares utbildningsväg.

Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

Varje år tar två sjökaptensprogram, ett fyraårigt program med fartygsförlagd utbildning och ett treårigt program som kräver att studenten har tidigare erfarenhet av arbete som matros, examen från Sjöfartshögskolan i Kalmar. Syftet med denna studie var att undersöka hur de nyutexaminerade styrmännen upplevde sin första tid i yrket som styrman, om de hade de nödvändiga förkunskaperna för att klara av sitt jobb och om det skilde sig mellan styrmännen från de olika programmen. För att undersöka detta användes en kvalitativ metod där personliga intervjuer genomfördes. Tio styrmän, fem från varje program, som tagit examen från Sjöfartshögskolan i Kalmar våren 2012 valdes slumpvis ut för intervjuer. Resultatet från intervjuerna visade att styrmännen var nöjda med sina förkunskaper från Sjöfartshögskolan i Kalmar.

Presently Sjöfartsverket do their maintenance according to a standard program, which means that every maintenance task will be done when the task limit occurs. This leads to a very long downtime for the aircraft in some occasions and very short downtime in others. The goal with this work is to reach a higher regularity of the aircraft operation. To reach a higher regularity for the operational needs, this work will present a hypothetic better maintenance concept for Swedish Maritime Administration. The concept is based on equalized maintenance structure, which means that every maintenance occasions are meant to take the same time to perform.

Abstract (in English)The work that lead to a CE- marking and the creation of a total drawing foundation on an existing machine carried out on the company Polytec Composites Sweden AB in Ljungby. The company have design an machine that exist in six example that runs in the production. To be able to use the machine the company have to work out a CE-marking. The process that summed up all the document that needs for the machine to make a CE-marking. The documentation includes a total drawing over the machine and a risk analysis performed by a group employers on the company.

I vår produktion har vi tagit fram ett system för order- och lagerhantering, med vikt på realtidsuppdateringar, åt en extern mottagare där infrastrukturen inte hängt med i företagets utveckling. Vi valde detta projekt i syfte att bredda våra kunskaper inom både programmering och projekthantering. Denna slutreflektion tar upp den förundersökning vi gjorde för att kunna besluta om vilka verktyg vi använde i utvecklingen, den tar även upp vårt sätt att hantera och planera projektet. Under projektet har vi arbetat med en egenutformad arbetsprocess vilken även beskrivs här. --- Our production has been to design a system for ordering and supply management with emphasis on realtime updates to an external recipient, where the infrastructure has not kept pace with the development of the company. We chose this project in order to broaden our knowledge in both programming and project management. This text brings up the investigation we made to decide which tools to use in the development, it also brings up the way we managed and planned our project. During the project we have worked with a self-designed software development process which is also described here..

Most descriptions of stereotypic behaviours have in common that these repetitive behaviours only has been observed in captive animals and therefore it has been proposed that stereotypies exist because we house animals in environments that are sub-optimal to them. Some scientists claim that performance of stereotypies in itself decreases the animal's welfare due to costs in time, energy and health and a poorer quality of life. Other scientists assert that individuals performing stereotypies may have a better welfare compared to the rest of the animals in the same environment, since these individuals have developed strategies to cope with stress. Studies have estimated the prevalence of abnormal behaviours in horses to 18-30 % of the population. Several studies on cribbing have revealed a prevalence of 4-5 %, although some results indicate that more than 10 % of the horse population performs this stereotypy.

 The aim of this two-years master?s thesis is to examine the role of the body and the importance of nonverbal communication in the library workplace and to explore the possibility of becoming more nonverbally skilled. For this purpose a course was developed and presented to nine librarians in a public library in the vicinity of Stockholm in February, 2011. Qualitative interviews with the librarians were conducted after the course.Important theories for this work were Annemaree Lloyd?s thoughts on corporeality, Erving Goffman?s dramaturgical sociology and John Dewey?s learning by doing.

PDF-files are to become a native file format in all prepress supplier workflows during 2006. This will give an opportunity to automate and develop a more stream lined prepress workflow. It is desirable to secure digital files by preflight the files early in the process. The objective with this project is therefore to find software that can automate parts of the preflight process and also to build up a well-functioning preflight workflow for preflighting both PDF-files and native files.Meetings have been held with preflight suppliers to find a solution for how to automate parts of the preflight in the prepress workflow. Seven preflight software companies demonstrated the possibilities with their products and four of these were chosen for continuing working with.

The environmental monitoring in Sweden has been developed by several different parties and is now being coordinated and made more effective in order to meet the current demands on high quality information regarding the state of the environment. Sweden has been divided into five different water districts based on watershed areas because of requirements in the Water Directive of the EU. In Sweden there are two common types of environmental monitoring programs used to gather information on changes in time and in space. Currently both these two types are used for lakes in the water district of the western sea but only one is used for watersheds. The purpose of this report is to supply basic information regarding the possible need for a second environmental monitoring program for watersheds in order to better describe the spatial variation within the district as well as to determine the number of samples necessary in order to describe the district over time and space.