På grund av marknadens hårdare krav på en bra likviditetsredovisning har likviditetsplaneringen blivit allt viktigare för företag. I arbetet med likviditetsplaneringen är det viktigt att veta vid vilken tidpunkt som in- och utbetalningar sker. Det är dock ett svårt arbete som påverkas av att kunder har olika betalningsvanor och av osäkra affärer i utländsk valuta.Syftet med denna uppsats är att beskriva hur Schenker genomför sin likviditetsplanering idag samt att undersöka ifall det finns förbättrings-möjligheter. De teorier som berörts handlar om faktorer som påverkar planeringen av likviditeten och hur de bör behandlas. Insamlingen av företagsinformation har skett genom en fallstudie av Schenker där tre intervjuer med en controller genomfördes.Studien har visat att Schenker överlag har en väl fungerande likviditetsplanering.

In this paper we examine the view of mental illness is in a male dominated organization and what strategies are used to handle mental illness by the organization and the individual. We conduct semi structured qualitative interviews with persons who have in some way been in contact with mental illness within the organisation, we then encode our material from a themed analysis. We analyze the material and illustrate our problem area on the basis of Erving Goffmans theories of interaction and on R.W. Connells theory of hegemonic masculinity. We also show how previous studies of how men seek help for mental illness can help to enlighten our research area.

The enquiry of this work is to look at introduction to preschool in the 1970s and today. The work examines what four books, two from each time period says about introduction, and the guardian's role in their child's introduction. The study is based on three research questions:What view of introduction in preschool in the 70s does the texts show?What is the view in the texts from "today" about introduction in preschool?What view do these texts have about the guardian's role in the introduction?To find out what the texts say about these questions, the method of this work is text analysis. The attachment theory designed by John Bowlby, works as a theoretical framework for this work.The result shows that the texts from both the 70s and from today advocate a cautious introduction, where guardians are involved.

This paper aims to explore the possibility of reading the Temple cleansing stories of John and Mark through Bruce J Malina?s honor/shame model, as E. Randolph Richards do. The analysis searches in John?s and Mark?s Temple cleansings for the presence of the notions of honor and shame, as Malina uses those concepts in his model.

This essay aims to examine if five high school textbooks represent Judaism as homogeneous or diverse. The purpose is to see if textbooks add a diverse or homogeneous view on Judaism. The methods for this essay are a qualitative content analysis and an image analysis. The results tells us that both homogeneous and heterogeneous tendencies can be found in the textbooks to a certain extent. The homogeneous tendencies can be explained as an aftereffect of the textbooks? authors becoming limited by their schedule, amount of pages and so on.

Abstract The accident in 1986 at the nuclear power station in Chernobyl, Ukraine, dispersed radioactive cesium over large areas of Europe. The half life of 137Cs is 30 years and this radionuclide also behaves like potassium, which means that it can easily be taken up by the vegetation or be adsorbed in to the structure of clays, principally illitic clays. When radiocesium decays ionizing radiation is emitted, which is harmful to humans that are exposed, either directly or indirectly through food intake. It is there-fore important to know what happens to the cesium that is dispersed into the environ-ment. In this project a simulation model was constructed to simulate the adsorption and transport of radiocesium in the soil and plant uptake.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

As a consequence of the exports of Saab AB?s airplane 39 Gripen the departmentFATPA has grown and developed substantially in a short period of time. With the aim toclearly define and describe the establishment and its new work procedures and routines,which are meant to be applied after the turn of the year 2005/2006, FATPA is aiming todevelop a management model which will contain the above. The purpose of themanagement model is to describe how the department FATPA wants to work, especiallywith consideration to the department?s management.

The purpose of this paper is to give examples of different ways of economic planning and calculation within agriculcture. My aim is to use a couple of them as an explanation of a case from reality. My choice went to budgetsimulation and balanced scorecard since those are best suited in this specific case. In the information retrieval I present different instruments of economic planning like theory of cost, budget and productcalculation. The budgetsimulation describes how to use the different methods in a long term economic planning. The balanced scorecard is also a model of longand short-term planning but besides the economy planning it?s also a reminder of your personal goals. In the model I have used a dairyfarm as a case.

Changes in the workplace have led to new ways of organizing and structuring organizations. Organizations? desire to increase competitiveness, efficiency and flexibility has resulted in new conditions in the field of human resources. The new conditions have also created new roles and changing responsibilities for those working within human resources.The purpose of this study was to investigate how the implementation of Ulrich's model for HR transformation can impact on the human resource departments managerial support to first-line managers in the municipality of Uppsala. Today the municipality of Uppsala organizes its human resources based on the Ulrich's model, which divides the work into the units service center, the expert unit and business partners.

The aim of this study was to explore whether the patients? expectations of physiotherapy correspond with the physiotherapists? view of their own professional role. Two separate questionnaires were used, one to the patients and one to the physiotherapists, which questions were able to compare. Totally 41 patients and 6 physiotherapists answered the questionnaires. The low number of answers from the physiotherapists made it impossible to fulfil the purpose.

Syftet med denna studie var att undersöka sambandet mellan några lärares bedömning och olika pedagogiska grundteoriers kunskapssyn samt hur de tillsammans med lärarens egen kunskapssyn påverkar bedömningen. Utifrån uttalanden från 5 stycken utvalda lärare, tillsammans med den litteratur som vi läst har vi försökt att hitta samband. Den metod som användes var enskilda intervjuer, ur vilka uttalanden kopplades till den litteratur och de pedagogiska grundteoriernas kunskapssyn. Vi ställde frågor om hur dessa personer konstruerade sina prov samt hur de bedömer och dokumenterar sina elevers lärande. Hur lärarnas bedömning påverkats av de olika teoriernas kunskapssyn och hur skolväsendet har påverkats av dessa teorier försökte sedan knytas till behaviorism, kognitivism, konstruktivism och sociokulturell teoris olika kunskapssyner.

A growing number of cities and municipalities in Sweden begin to work with city models in 3D. For the most part the models are used for visualizations of ongoing planning processes, but also for the analysis of noise, shadow studies and environmental disaster simulations.Gothenburg continues to develop the use of 3D maps in municipal operations and is demanding a way to create building elements (walls), which generates in 3D buildings, from roof constructions that are mapped from the primary map. A method has been investigated in the present study. The results are then presented as a 3D model of buildings, along with a terrain map that will facilitate the localization of the area. The created 3D buildings are then compared with roof-data from the primary map to see how well they harmonize with each other.

The purpose of my essay has been to illustrate any possible differences between pre-school teachers? and parents' views on the mission of the pre-school put in relation to the pre-school curriculum. In my study I have taken a starting point in the following questions:How do pre-school teachers understand the mission of the pre-school?Do pre-school teachers recognize the term baby-sitting from their profession?How do pre-school teachers perceive the parents' view on the mission of the pre-school?How concerned are the parents according to the pre-school teachers about the pedagogical activities of the pre-school?What do the pre-school teachers do to inform the parents about the pre-school curriculum and how aware do they think that the parents are of the curriculum?What are the plans of the pre-schools to fulfill the new part of the revised curriculum that comes into effect July 1 2011?I chose to utilize the qualitative method with the hermeneutics as a theoretical framework in my study and through interviews study my questions. The interviews were made with four pre-school teachers from different pre-schools in the south of Stockholm.

This thesis work was made for Södra Cell Mörrums bruk in Blekinge. The purpose of the work was to develop a computer model in the simulation program Extend for the removal and balance of organic oxygen consuming substances, measured as COD (Chemical Oxygen Demand), in the new biological treatment plant in the mill. The plant produces two different pulp products, TCF- (Totally Chlorine Free) pulp and ECF- (Elementary Chlorine Free) pulp, for sale. The different bleaching procedures affect the characteristic of the wastewater and thus the effectiveness of the biological treatment plant.In the model that was developed the COD in the wastewater was divided into five different COD-fractions: soluble easily degradable (SS), soluble hardly degradable (SR), soluble inert (SI), particulate inert (XI) and particulate biomass (XB). To create the model FlowMac? was used as a base.