This thesis studies the relationship between book values and market values in different assets and liabilities in Swedish Large Cap companies balance sheets. The aim is to find out if the relationship, the permanent measurement bias, has changed during since Mikael Runstens doctoral thesis from 1998 called The Association between Accounting Information and Stock Prices. Although some changes in the permanent measurement bias are found, this probably is due to other aspects than the introduction of IFRS..

The purpose of this investigation is to show how politicians state primary goals and how they break them down into secondary objectives within the sector of Child-and education area. This is supposed to create a general image on how the targeting process is handled within the public activity. Finally, this will lead us to what is necessary for the targeting process to work successfully within the public activity.  We have implemented a qualitative study within the two chosen municipalities. This case study is based on personal interviews that are conducted through semi structured questions.

Kommunal avloppsvattenrening är en energikrävande verksamhet. Det beror till stor del på att avloppsvattnet behöver transporteras med hjälp av pumpar och att den biologiska reningen kräver syretillförsel. Reningen ger även upphov till ett slam och behandlingen av detta kräver ytterligare energi. Samtidigt kan det energirika slammet utnyttjas för att alstra energi. Att minska energiförbrukningen är till nytta både för samhället och för miljön.Syftet med detta examensarbete var att utveckla ett enkelt verktyg som stöd till personer som arbetar med avloppsvattenrening.

Begreppet work ?life balance syftar till det arbete kring sponsring av förmåner och arbetssituationen som hjälper den anställde att balansera sitt arbetsliv och sitt privatliv. Då uppfattningen om vad som skapar balans är subjektiv, torde det från företagets sida vara viktigt att veta vad medarbetarna upplever, stödjer och hindrar upplevelsen av balans. Dessutom torde en klar bild över vad som stödjer och vad som hindrar, säkerställa en maximal avkastning av de satsningar som företaget ger personalen. Utifrån detta utformades studiens syfte, vilket var att öka förståelsen för vilka faktorer individer anser stödjer och hindrar upplevelsen av balans.

Uppsatsen diskuterar möjliga lufthot mot Sverige i dag och i framtiden intill ca 2020 ur ett teknisktperspektiv, samt föreslår att kryssningsrobotar samt autonoma substridsdelar från dessa bör varadimensionerande för utformningen av det svenska luftförsvaret.Stridsdelar med såväl konventionella-, massförstörelse-, som möjliga framtida vapen behandlas. Somvapenbärare diskuteras flygplan, helikoptrar, obemannade farkoster (UAV/UCAV), kryssningsrobotar,ballistiska missiler och satelliter..

This report will show the energy usage of Hotel Princess in Sandviken, Sweden. When the hotel changed owner an examination of the hotels heating, ventilation and sanitary systems were done. The report showed flaws in the ventilation system, and is why the new owner wanted a closer look at the energy use of the hotel. The original building was built in the 1930s and two major extensions have been built, one in the 1950s and the most recent in the 1980s. An assumption made is that the building parts were built to the restrictions during the time. Activities on the hotel include sleep over, conference, night club, massage and swimming in the hotels pool section.

It?s not a new occurrence that girls have higher grades than boys. Statistics show the same at the Kallinge school in Ronneby. There is a great difference between boys and girls in their grades from the ninth class. There are many different factors that affect the pupils.

Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. This paper therefore proposes a different approach using Runsten?s (1998) permanent measurement bias model. That way it is possible to quantify the harmonization process by accounting for differences among companies.

The aim of this two-year masters thesis is to look for the Swedish public library´s core business, using theories about competence. The approach is qualitative. It is done by studying the Unesco Public Library Manifesto, the Swedish library legislation, the education in library and information science, two important Swedish library related journals and by asking public librarians about their work and point of view regarding competence.The research shows mainly two sides of the core competence of public librarians: information technology competence and literature knowledge. The conclusion is that the two meet in the idea of mass education, which could therefore be called the Swedish public library´s core business..

Direct marketing is an area within marketing that is growing rapidly. Many companies has realised the benefits of using direct marketing, such as receiving direct response from customers and gaining a better customer relation. The growth within direct marketing means that traditional mass marketing today face harder competition than ever. This thesis examines and look in to three well recognised Swedish companies use of direct marketing. Our main purpose is to establish how companies spend their marketing budget between direct marketing and traditional marketing activities.

The consumer society exploits the earth?s resources more than the earth itself has capability to produce. This over-consumption causes a mass production of products, which mean that more greenhouse gases are being emitted to the atmosphere. This is one of the reasons why the earth?s temperature is rising, where the result of it is worldwide disasters.

Bakgrund: En ökad medveten närvaro kring måltiden och ätandet genom mindful eating har i ny forskning visat sig vara en effektiv metod för att minska en rad olika sjukdomar och hälsorelaterade problem samt bidra till gynnsamma hälsoeffekter. Trots detta finns få studier genomförda i en svensk kontext.Syfte: Undersöka och beskriva graden av mindful eating hos en grupp individer på sociala medier i förhållande till Body Mass Index och demografiska variabler.Metod: Deskriptiv tvärsnittsstudie med en kvantitativ ansats. Ett tidigare utvecklat instrument, Mindful Eating Questionnaire (MEQ), översattes och distribuerades som en webbaserad enkätundersökning. Respondenterna rekryterades under en veckas tid genom ett snöbollsurval på det sociala nätverket Facebook. Inklusionskriterierna var att deltagarna skulle behärska det svenska språket, vara mellan 20-65 år och användare av Facebook.

This paper deals with the use of Internet at Swedish public libraries. The author asks whether public libraries should or should not limit access to information available on the Internet. Starting from the American discussion, concerning Internet at public libraries, the author shows the Swedish attitudes. The paper demonstrates that many Swedish public libraries have adopted rules forbidding retrieval of certain kinds of information, such as hard-core pornography and racist propaganda. The persons in charge of such actions claim that public libraries should provide high-quality educational literature and should not spread mass-produced, provocative information.

Patienter med maligna blodsjukdomar kan få munproblem som kan medföra en sårig munslemhinna, detta kan leda till att bakterier kommer in i cirkulationen vilket i sin tur kan orsaka livshotande infektioner (Dickson & Porter, 2006). Att upprätthålla ett gott näringstillstånd är gynnsamt för tillfrisknandet vid cancersjukdom (Cunningham& Bell, 2000). På grund av munproblem och dess eventuella orsak till ett försämrat näringstillstånd studeras munproblem, BMI och åtgärder i uppsatsen. Syftet med den här uppsatsen var att via journaler från patienter som genomgått stamcellstransplantation (SCT) beskriva munproblem och body mass index (BMI) året efter SCT, eventuell relation mellan munproblem och BMI samt vilka åtgärder som dokumenterats vid munproblem. Resultatet baseras på en granskning av 20 (14 män och 6 kvinnor) patientjournaler från patienter som genomgått SCT på grund av olika maligna blodssjukdomar.

This study has analyzed particel size distribution and needle content in chipped logging residuals (branches and tops) delivered to the district heating plant Ryaverket in city of Borås, Sweden. Two fuel assortments has been analyzed: Chipped logging residuals from pure softwood and from mixed fuel (connifers and broadleaves). The samples has been sieved at Linneaus University laboratory.The study of particle sizes indicates that only 53,2 % of delivered fuel is within the fuels specification (7? 45 mm). The needle content is in this study 12,4 % (dry mass) which is higher than expected..