The purpose of this study was to illuminate dentists? work with guarantees. A case study was performed by personal interviews with dentists from both private and public sector. The result showed how dentists work with guarantees and how they motivate their guarantee obligations. We found that service guarantees? shaping and application should be simple and obvious.

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

Chlorinated aliphatic hydrocarbons (CAH´s) were used widely within dry cleaning facilities and for metal degreasing until their toxicity was discovered. PCE is still used as dry cleaning liquid. Today CAH´s are found in soil environment at places where they have been used in the past. The CAH-concentration in trees growing on contaminated land has quite recently received attention as a cheap and effective way of assessing the extent of a CAH-contamination. The method has however, not been put into use in Sweden.The aim of the study has been to investigate whether the CAH-concentration in tree cores could be used to delineate the spread of CAH in a soil environment under Swedish conditions in different seasons.

Visual Type Instrument - VTI, is a tool containing a typeface and a set of geometric calculations that generates numerical data in spreadsheets. The data is determined from the typefaces visual dimensions and is used to calculate leading, type size, margins and format. The aim is to offer, for all of those working with typography and design, a practical way to manage text, image and format in relationship to visual size. Instead of using point measurements, VTI uses a new device called Edo. An Edo is the same as one twelfth of a millimetre.

Live-weight at different ages for Swedish Holsteins (SLB) and for the Swedish Red and White Breed (SRB), and the correlation to heart girth and height at withers. The aim of this investigation was to study the live-weight changes and mature weight for the Swedish Red and White Breed (SRB) and for Swedish Holsteins (SLB), and to estimate the correlations between body weight and body measurements such as heart girth and height at withers, respectively. The material used was from one of the experimental dairy herds (Jälla) of the Swedish University of Agricultural Science. It included recordings on 293 dairy cows with information from 7142 weight occasions and recordings on 275 dairy cows with information of 557 heart girth measurements and 560 measurements of height at withers. The registrations were done during 1993-2002. There was a large variation in live weight between cows in different ages and lactation stages.

The different material layers as part of a road construction fill all a function so theroad becomes durable, safe, comfortable and aesthetically pleasing. Recently, anew group of construction materials started to play an important role in roadconstruction ? geosynthetics.This thesis addresses the two most common types ofgeosynthetics used in modern road construction, namely geogrids and geotextiles.The most common use of geogrids is reinforcement of poor subgrade by usinggeogrid soil reinforcement, which occurs when road material particles wedge inthe geogrid?s mesh. Geotextiles act partly as a barrier that prevents the finermaterial in the below ground from being mixed with coarser upper material andalso act as a load spreader.Road contractors often face a choice of whether geogrids and/or geotextiles areappropriate in a particular road project and also how much profit the choice mightbring. This phase in the tender calculation process is the intended scope of thisthesis.The thesis deals with both the "hard" cost-function aspects and the "softer" values e.g.

The purpose of this study is to explain how the value of sawn wood changes when sawn wood are cut in 30 respective 60 cm lengths. The raw material into the saw mill will mainly be bucked in 30cm and 60 cm modules. There will also be two alternatives where the timber will be bucked special lengths, 370, 490 and 550 cm but also in 490 and 550 cm.The method used for the study is to simulate both cutting and sawing the woods. For cutting the simulator Timan is used and for sawing the simulator Timberopt is used. When data is generatedfrom the simulators, calculations of some key figures is done and also how much the revenue need to be increased for the sawn wood in order to cover for the increased costs of changing sawn woodfrom 30 cm to 60 cm modulesThe conclusion is that the single biggest reason, impacting the value of the sawn wood is the cutting at the saw mill.When going from 30 to 60 cm modules, the impact will be that the customers to the saw mill must pay more to increase the revenue by at least 10% for the sawn wood in order to justifice the changein production.It is also possible to increase the value of the products further by bucking the timber in three lengths, 370, 490 and 550 cm, in order to get 12 % increase of the share of longer sawn wood (>= 480 cm)..

This study examines retail atmospherics from a reality perspective. The topic "special exposure" has received research interest in the past but it has not been recognized as a critical consideration in the daily retail business. Too many retailers leave assortment decisions to thumb rules or trial and error. The highest aim of this study is in addressing that gap between theory and practice. To catch the attention of the customer is important in supermarkets because most grocery purchase decisions are made at the point of purchase.

Statistics regarding children, who are overweight, shows alarming results in many parts of the world. Overweight may cause serious consequences, as for instance heart- and vascular diseases. Research is pointing out that hereditary, social, behavioural and cultural facts may promote developing overweight and it is of great importance to find out how to prevent overweight and obesity in children and adolescents. The purpose of the literature study was to compile primary and secondary preventions against overweight/obesity in children and adolescents. The result showed that prevention through education, recommendations, healthy eating and exercise may be usable in the work to prevent overweight among children and adolescents.

Background: The difference between the market value and the book value of the companies has dramatically increased. One explanation is that the inflow of capital on the market has increased. Another explanation is that companies have a larger share of intellectual capital. The question is how this has influenced the company-valuator's use of valuation-models? Purpose: The purpose of this study is to find out what relevance the substance valuation model has, the DCF-model has, and also discover new valuation-models, among company-valuators.

The purpose of this study is to examine if the experience of whale watching can lead to increased knowledge of environmental problems. We also want to find out whether increased knowledge in turn could lead to changing environmental attitudes and behaviors. The theoretical framework consists of theories about sustainable tourism, ecotourism and responsible environmental behavior. The paper also has a section where previous research on ecotourism impacts on behavior and attitudes is discussed and subsequently addressed in the analysis section.Data has been collected through a case study where seven semi-structured interviews were conducted with individuals who participated in whale watching. The results show that all respondents had greater knowledge of whales by their experiences, the degree of knowledge was due to respondents' prior knowledge.

The local politicians in Sweden are responsible for a great deal of the welfare system why one would assume that there are a lot of demands put on them - demands for certain skills or a certain level of competence. I have in this study tried to find out how the demands on the local representatives concerning the demands for competence and the actual level of competence among the politicians are affecting the local politics. This was done through investigating how the local politicians are perceiving their level of competence and the demands put on them, but also how the employees are perceiving the demands and the level of competence put on the politicians. The study was made in the municipality of Gislaved in Southern Sweden. I was using both quantitative method (an opinion poll among the politicians and employees in the municipality) and qualitative method (interviews with three politicians and three employees and literature studies).In order to investigate the demands for competence I split the concept into ?soft? competence (socially and emotionally based skills), and ?hard? competence (skills based on knowledge, education and experience).

Abstract   This degree project comprises 30 credits, i.e. 20 weeks of work. The work mainly deals with the energy balance for a multi-family house in Västerås and the requirements for energy conservation in the Swedish building code, BBR. Calculations of the energy balance are supplemented by a number of interviews. Energy conservation in general has become more important in recent years and the subject is in line with increased public awareness. This importance and attention is explained by environmental problems in general and global warming in particular, but also by rising energy prices.

The aim of this small thesis is to investigate if the probability of business failure is higher at the time of divestment than at the time of acquisition for portfolio companies that have been subject to private equity ownership. The background for this thesis is the widespread critique aimed at private equity firms, claiming that they increase the risk in their portfolio companies. We have performed a study of 53 buyout transactions, involving Swedish manufacturing companies, covering a time span of 13 years, from 1995 to 2007. We find evidence of an increased risk of business failure for the portfolio companies with a short forecasting horizon (within one year). The absolute increase in the sample is however small.

This study aims to examine how performance management is compatible with the operations at Sida, Sweden?s International Development Cooperation Agency, by performing interviews with representatives from Sida. The public sector is facing increased demands on accounting, which has emerged as an institutionalized social norm in society. The nature of Sida?s operations, however, proves to be highly complex, rendering results based management difficult to implement.