Writers: Johan Lundqvist Eriksson and Elin SandbergSupervisor: Stig AnderssonEnglish title: Allocation of revenue in the hospitality industryKeywords: Revenue allocation, cost allocation, profit center, Du Pont model, taxes and manipulation of data.Date: January 2012Since the taxes for food and lodging has been different in Sweden for many years, the hospitality industry has come up with a way to save money on tax paying. When private customers stay for a weekend where the meals are included, the business is placing more than the relevant revenue on the lodging part, which has the lower tax. Because of this the results has improved and tax money has been saved. Now when the Swedish government has decided to lower the tax on food to the same level as the lodging, the chances for correct revenue allocation arises. When we approached the hospitality industry with our problem area a big interest was showed from the head chefs. They now see a chance to get more income on the meals and through this be able to show better results towards the owners.Two hotel managers at two different hotels and their head chefs were chosen for interviews.

In support to a decision to be made by the Swedish central competent authority on a minimal amount of straw for conventional growing-finishing pigs, a study using 168 pigs provided 7 different amounts of straw (20, 40, 60, 80, 100, 200 or 300 grams/pig/day) was performed. The straw was provided either once or four times per day. Detailed behaviour observations were made using focal animal sampling and continuous recording for one hour between 9 and 10 am and again between 3 and 4 pm. The data analysis is presented in three ways: broken stick model, polynomial trend line and logarithmic trend line. No method was suitable on its own but the use of all the methods simultaneously was found to portray the data in the best way.No significant differences were found when comparing pens provided with straw once or four times per day.

Studier visar att åtgärder krävs för att minska svenska barns intag av sötsaker och fett samt öka intaget av frukt och grönsaker. Skolors roll i att främja en hälsosammare kosthållning hos barn måste därför få en ökad uppmärksamhet. Lärare bör ta tillvara på tillfällen som ges att i undervisningen förmedla en positiv syn på mat. Sapere-metoden är en pedagogisk metod som syftar till att öva upp elevers sensoriska förmåga, utveckla deras språk samt på sikt förbättra deras matvanor. Denna metod tillämpas idag på skolor i Västmanland.

In this work a new design for S:t Erik?s square in Uppsala is being proposed. The square is situated in the middle of the city, surrounded by historical buildings. Today the square is a parking lot. The aim of the design proposal is to promote life and activity of pedestrians and cyclists.

The objective of this study was to assess validity and reliability for five different owner-completed instruments evaluated to assess chronic musculoskeletal pain in cats. All of the instruments were questionnaires, three asking about behavioral changes, one about the degree of pain and one about quality of life. One of the instruments was written originally in Swedish, the other four instruments were translated into Swedish before use. Data available were records from 57 cats with no signs of pain and 11 cats with different pain-related diagnoses. The diagnoses were ensured by clinical examination including palpation and manipulation of joints, gait testing on a force-plate and X-ray scans. Instrument 1 was completed by 57 pain-free and 11 pain-affected cats.

Borderline Personlighetstörning är en psykiatrisk diagnos som definieras genom symtom som bristande impulskontroll, relationsproblem och självskadeproblem.Flera av dessa symtom är av den karaktären att de förorsakar beteenden som gör att möjligheten till att ge en god omvårdnad försvåras. Syftet med litteraturstudien var att beskriva sjuksköterskors attityder och upplevelser av att vårda patienter som lider av diagnosen BPS.Resultatet analyserades utifrån Evans (2003) modell. Studien har visat vilka utmaningar sjuksköterskan upplever i mötet med patienter med BPS när det gäller relation och omvårdnad.Sjuksköterskorna beskriver negativa attityder och upplevelser i arbetet med patienter med BPS. Vidare har det framkommit att sjuksköterskorna har föreställningar om egenskaper av farlighet och manipulation när det gäller patienter med BPS.

The purpose of this essay is to examine how out-pedagogy, drama and art can be used as means of promoting language development of bi-and multi-language learners, and to show what benefits these three methods offer to children of year three of an elementary school in Stockholm City. This is a small survey of work-style and the results are based on observations and interviews with five teachers which included three class teachers, one resource teacher and one other language teacher and it was carried out two full days of observations in both classroom and outdoor environment. In this work, I note how out-pedagogy, drama and art can help bi- and multilingual children develop language. My study shows, in accordance with the respondents interviewed, as well as research in general that out-pedagogy, drama and art is language development practices. They argue that out-pedagogy and the aesthetic elements promote language development of bi- and multilingual children in different ways and complements the traditional approach.

Alnarp?s Healing Garden is a place for rehabilitation as well as an ongoing multidisciplinary scientific research experiment. The garden is built on research results from the disciplines of Landscape architecture, Environmental Psychology and Garden Therapy. In the garden, people diagnosed with burnout syndromes are being rehabilitated. The participants need safe and calm environments which activate their bodies self healing systems. Theories show that water as an element, per se, increases the observer?s preference for an environment.

Skandaler där företag har manipulerat sitt resultat är ständigt aktuellt. Lagar och redovisningsstandarder ska säkerställa att företagen uppvisar en rättvisande bild till intressenter. Företag har dock möjlighet att använda kassaflödespåverkande aktiviteter och omdömen vid periodiseringar som skapar utrymme för att medvetet manipulera företagets resultat, earnings management (EM). Syftet med denna studie är att studera vilka EM-problem som har uppdagats i Sverige, vilka bakomliggande faktorer som ligger till grund för handlingarna och eventuella skillnader mellan privata och publika företag. Studien har kvantitativ ansats med kvalitativa inslag, med den studerade tidsperioden 1996-2013.

Modern societies are generally becoming increasingly capitalist in nature and economies of these societies are thus likely to become more focused on consumer consumption. Advertising plays a vital role in contemporary society where we, as consumers and citizens, are surrounded by it everywhere we look and everywhere we go. This puts pressure on advertisers to become more creative and to explore new ways of marketing their products and services in an already saturated environment. We believe that the added pressure and the already established role of marketing in society make advertisements an interesting and telling object for analysis. This is particularly the case with regards to the concept of selling and marketing products that have qualities that are known to be less than beneficial for our health.This paper analyzes four commercial advertisements marketing beer; a product that we argue has qualities that can be seen as potentially bad for the health of individuals and for societies.

Studien berör destinationsutveckling, Strategi 2020 samt de immateriella värdena inom upplevelseproduktion. Strategi 2020 är framtagen av Svensk Turism AB som ett underlag för destinationer att arbeta med. Bakgrunden till studien grundar sig i upplevelsesamhällets utveckling och upplevelseekonomin. Vi har identifierat att människorna i upplevelsesamhället idag kräver mer än basbehoven och de materiella värdena samtidigt som konkurrensen ökar för destinationer i och med globaliseringen och urbaniseringen. Det krävs därmed att destinationer identifierar unika erbjudanden genom immateriella värden som adderar mening till människors liv och tillfredsställer deras behov.

In this study we have examined in which way the horse is used in Equine Assisted Therapy, and what effects the treatment staff experience and describes that the interaction with horses has on girls who self-harms. Our Empirical data was collected through qualitative methods such as interviews, participant observation and informal interviews with a total of six different informants, from five different activities with Equine Assisted Therapy for girls who self-harms. In the analysis we have assumed symbolic interactionism, a theory focusing on the human as a social being, where the self-image alters in the social interaction with other human beings. We interwove this theory with the Biophilia hypothesis, an explanatory model concerning human?s relationship to animals and nature.The conclusions we have found in the results are:Equine Assisted Therapy is a complementary treatment comprises both horseback riding and exercises which is not based on the horsebackEquine Assisted Therapy almost always involves three parts, the therapist, the client and the horse.

Manipulation är ett gemensamt drag i sekteristiska rörelser som vill ta bort jag-identiteten och ersätta den med något annat. Syftet med studien var att belysa vilka reaktioner anhöriga får då en nära familjemedlem är med i ett religiöst sekteristiskt sammanhang. Metoden är kvalitativ med interaktiv induktion. Öppna, icke standardiserade intervjuer som följt en temaguide gjordes utifrån ett snöbollsurval som sedan analyserades på gruppnivå efter de riktlinjer Grounded Theory har. Metoden är vald därför att det finns litet forskning på området och är särskilt lämplig när sociala processer ska undersökas.

Syftet med uppsatsen har varit, att undersöka vad några lärare anser om barns inlärning genom musiskt lärande. Jag har undersökt om det finns barn som inte skulle klara av det musiska lärandet. Genom litteraturläsning har jag lärt mig att människan hela tiden strävar efter helheter i sin vardag. Integrering av bland annat sinnen sker ständigt för att vi ska förstå oss på vår omvärld och kunna leva i den. Att arbeta integrerat i undervisningen skulle därför bli en naturlig del för eleverna.

AbstractAccording to a lot of people, movement contributes with a whole lot of positive things such as, learning, a better bodyknowledge, fellowship and koncentration. Movement has also proved to support many things regarding childrens development. According to Gun Sandborg-Holmdahl who is a teacher in pedagogic and Birgitta Stening who is an physical education teacher, movement and games commits many of the human senses wich contributes childrens ability to use their amagination and also spontanity. Games and movements have also shown to have good effects when it comes to childrens increased feeling to learn things. I have in this study, studied the South African school and their wiew on movement in school.