This essay is focusing on leadership and motivation in the creative process. The perception on the leadership has changed over time. Today?s leadership theories suggest that the leadership should be adapted after the organisations conditions. Due to the increasing globalization, companies are forced to operate in an increasingly competitive market.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Together with Attends in Aneby a thesis of 15 ECTS (credits) have been undertaken. The assignment was to develop a new incontinence product for single use. Users of the product value comfort, flexibility, softness, comfort and a discreet product. Users are for individuals with incontinence problems that usually receive the products via prescription. The product must also have an attractive price and good quality from the purchase / originator's perspective.Currently there are two models that Attends supplies, which the project intends to develop, (Slips / Briefs and Pull On's).

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

An increased awareness about the global warming has created a demand for more information on how the climate is affected by different activities.This master thesis was initiated by Tricorona, a Swedish company that offers its customers analysis and calculation of their climate impact. Tricorona also supplies climate neutralisation with CERs, in accordance with the Kyoto protocol and controlled by the UN. This work demands updated emission factors for greenhouse gases. An emission factor gives information about the greenhouse gasintensity of a service or a product [kg CO2-eq./ functional unit].The purpose of this thesis is to examine how electricity, district heating, hotels, taxis, food and materials affect the climate and how emission factors for these areas can be calculated.This was done by reviewing and comparing different studies and by interviewing experts. The information was evaluated and recommendations on calculations and emission factors were made.The consumption of energy is the main source of greenhouse gas emissions for district heating, electricity, hotels, taxis and materials.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Today more and more companies are looking out to adopt a new generation intranet, a social intranet where all employees can engage to express themselves and share information. There are large expectations on these new services, which have the opportunity to create high business value if used actively and qualitatively. However, there is a large challenge in knowing how to best implement these services in an organization in order to achieve this. This paper has investigated how an implementation should be made by defining obstacles for the implementation and adoption, discussing how they could be overcome, investigating what incentives could be used to foster usage and finding common success factors for an implementation.By a qualitative research method, consisting of five case studies and two focus area interviews we found a number of steps that must be followed for an implementation to be successful. First the conditions of the organization must be investigated in order to see whether or not social tools are suitable.

Det har blivit allt vanligare att företag inrättar belöningssystem. Anledningen till att företag väljer att använda sig av dessa system är på grund av att konkurrensen blir allt hårdare. Det är det viktigt att försöka höja medarbetarnas motivation i arbetet, få personalen att vara mer lojal och viktiga nyckelpersoner att stanna kvar. Motivationen kan ses som en process och behandlar tre begrepp. Genom att använda belöningssystem kan motivationen för att uppnå företagets mål öka.

Abstract ? ?Costs to consider in connection with the implementation of a new ERP system?Date: January 8th 2013Level: Master thesis in business administration, 15 ECTSInstitution: School of Sustainable development of society and technology, Mälardalen UniversityAuthors: Sanna Hellblom-BjörnTitle: Costs to consider in connection with the implementation of a new ERP systemTutor: Cecilia LindhKeywords: ERP-system, business system, implementation, implementation costsResearch question: What costs and issues should companies take into account in order to  establish a realistic budget in connection with the implementation of a new ERP system, and increase the chances for a successful implementation?Purpose: The purpose of the paper is to investigate the hidden costs that may arise in connection with the implementation of an ERP system that companies should take into account in order to establish a realistic budget. The paper will also examine how companies can reduce their costs and affect the outcome of the implementation. It should be investigated by means of interviews, reports and articles.Method: In order to answer the question in the paper secondary data is collected in the form of articles, books and reports. Primary data was collected through interviewing a company that has implemented a new business system, a company that performs implementations and a Senior manager of ERP Services.

Studier har visat att höga bullernivåer kan vara skadliga för såväl röst, hörsel och språkliginlärning som andra kognitiva förmågor. Höga ljudnivåer kan bidra till ett hyperfunktionelltröstbeteende som kan ge kroniska besvär. Barns röstorgan kan vara särskilt sårbara då de ännuinte är fullt utvecklade. På många förskolor är bullernivån hög och ogynnsam för både barn ochpersonal och därmed utgör de båda en riskgrupp för att utveckla röstbesvär och hörselskador.Föreliggande studie består av ljudnivåmätningar av två förskolors lokaler samtfokusgruppsintervjuer av 16 femåriga barn. Syftet var att kartlägga hur barnen upplever bulleroch kommunikation på förskola samt relatera det till uppmätta ljudnivåer.

Many grocery stores have products marked whit there private brands. The information about these brands is poor. We wanted to find out what the stores own brands stand for and what the manager of purchase thinks it stands for. We choose to concentrate on meat and cured meat and limit our study to ICA, Axfood and Coop because they are the three main actors in the Swedish branch of grocery. The supplier has traditionally manufactured products and made there own brands. These products have been distributed and sold to the consumer thru stores.

In a dynamic and unpredictable reality, either rigid structures or silo architectures areappropriate ways to organize an agile organization. This thesis enlightens these relationsbetween Service Oriented Architecture (SOA) and an organization who acts in a varied andconstantly changing business environment. In other words, this thesis enlightens the question:?How suitable is SOA to organize the enterprise who will meet a constantly changing andheterogenic business environment?.The thesis presents a model where an efficient organization must be agile to be able to actquickly in the business environments with constantly changing desires, needs, expectations,desires etc. According to the same model a Service Oriented Architecture organizes theenterprise elements such as processes, resources, competences, responsibilities, informationsystems etc.

Den här uppsatsen undersöker lärarnas betydelse för musik- och kulturskolornas utbud och prioriteringar. Den undersöker också deras attityder inom olika områden som skulle kunna ha betydelse för dessa prioriteringar. Undersökningen är gjord enligt kvalitativ metod, genom intervjuer med instrumentallärare vid olika musik- och kulturskolor. Det är mycket som talar för att musiklärare uppfattar att de har ett stort inflytande över beslut som fattas inom musik- och kulturskolan. För det första upplever lärare att musikskolan själv har ett stort inflytande över sin verksamhet och att kollegiet bör vara en viktig grund för de beslut som tas.

Background Anesthesia-related deaths are common in dogs, especially in the postoperative period, in compare to humans. This study aims to describe and elucidate the qualities of the postoperative care for dogs in Sweden. Method To investigate the postoperative care, a qualitative study was made by interviewing personnel in the animal health care sector. The primary information from the interviews was analyzed in a qualitative manor and a few distinguished qualities came forth. Results These qualities describe the postoperative care and include preventive activities, postoperative activities, monitoring and communication. A variation in regards to the results was seen between the interviewed.

In Stockholm there are currently five women, out of a total of 102 employees, working in public sports arenas. In sports arenas men are numerically superior amongst the workers as well as the visitors. These arenas are in many ways male dominated, masculinized environments. In this essay I investigate the reasons behind the uneven distribution, in terms of gender, among sports arena workers. I do this by interviewing seven female sports arena workers (the five current and two former), and by observing their workplaces.