Denna studie undersöker det tolkningsutrymme som kan komma att uppstå på grund av oklarheter i förfarandet vad gäller tillfälliga samarbetskonstellationer. Studien är en fallstudie av kvalitativ art och empirin har insamlats med hjälp av semistrukturerade intervjuer. Fallet består av en samarbetskonstellation och dess beslutsprocess inför en eventuell etablering av en dryport i kommunerna Bjuv och Åstorp. Studien påvisar att det finns oklarheter som har lett till ett tolkningsutrymme var i de olika aktörerna ges möjlighet till att behålla och utveckla sina egna tolkningar av det aktuella problemområdet. Detta har i sin tur lett till att aktörer som i konstellationens början kände sig tveksamma till projektet har ändrat uppfattning och fått en mer positiv syn på situationen.

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.

The purpose of this thesis is to try to understand, with the help of existing theories and empirical findings, the parameters which are of importance in the development of the pricing capability. We have used a qualitative and abductive methodology approach. The empirical findings have been collected via semi-structured interviews which we have conducted via personal and telephone interviews. Seeing pricing as a capability within the company our theoretical framework mainly consists of the resource-based view and an article explaining and given proof how pricing can be seen as a capability. We also describe the most used pricing strategy today within business-to-business companies, the cost plus strategy.

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.

The aim of this study was to examine if transformational leadership, transactional leadership, gender, educational level, income and age predict work motivation, referring to Herzberg?s motivation-hygiene theory. According to past research the factors above increase work motivation. The study was brought about with a survey based on the Multi Factor Leadership Questionnaire (MLQ-5X), Herzberg?s motivation-hygiene theory and demographic items.

By means of text creation I approach, reflect upon and try a number of aspects of my own professional existence as a joker in forum theatre and as a forum play pedagogue.This essay is structured like the days of a week and it specifically relates three problematic situations: first, a Monday containing a case of discrimination during the performance, then, a glimpse from a Wednesday when I failed to use the time with enough consideration of our common work and, finally, a Thursday when I was professionally questioned.These three situations are described thoroughly and then they are tried by me. This is carried out partly by reasoning, partly by using for example sociological, pedagogical and above all philosophical texts in order to widen my understanding of my existence as joker and forum play pedagogue. When writing this essay I really realized the importance of taking the reactions of the spec-tators into consideration. I have had the opportunity to develop thoughts about the way in which reflection is created and thoughts about different layers of reflection. I have also pondered over the way in which I distinguish between forum play and therapy as a forum play pedagogue.

Those companies that have taken a stand in corporate social responsibility and work with these issues often experience difficulties orienting themselves in these areas. There is a picture of how companies want to be in their CSR commitment on corporate websites and a different reality which is reflected in the media. These different images are not in harmony with each other.The purpose of this study is to revise the CSR work of Sweden?s largest clothing companies.To answer the problem of this study a qualitative method has been used. The choice to explore a few clothing companies resulted in a multi-case study.

Spasticitet, kontrakturer och muskelstelhet kan orsaka nedsatt rörlighet i leder. Ett stort antal behandlingsmetoder för att förbättra rörligheten i leder och muskler används. Resultaten av dessa behandlingsmetoder har visat skiftande verkningsgrad, vilket ökar intresset för att ta fram mer avancerade mätmetoder med ökad tillförlitlighet. Syftet med studien var att reliabilitetstesta en Biodex multijoint system III för mätning av passiv muskelstelhet i vadmuskulaturen. Åtta män (29±5) år och tolv kvinnor (24±3) år, deltog i studien.

ProblemformuleringDet vi med denna uppsats vill undersöka är hur en tjänsteorganisations produktivitet kan mätas. Därför lyder vår problemformulering enligt följande: Hur kan produktivitet mätas i en tjänsteorganisation? Produktiviteten i en tjänsteorganisation påverkas av ett antal faktorer, till exempel personalen, kommunikation, ledarskap och de IT-system personalen arbetar i. Med ?mäta? syftar vi till att kvantifiera de kvalitativa faktorer som påverkar produktiviteten. SyfteUtöver att se hur produktiviteten kan mätas i en tjänsteorganisation ska vi utveckla en modell som visar hur tjänsteproduktiviteten kan mätas samt identifiera vilka faktorer som påverkar och hur de påverkar produktiviteten.

The housing sector of today represents for almost 40% of the energy consumption, an energy consumption of which the major part consists of non-renewable energy sources. This is not sustainable and utilization of new energy-efficient technologies in buildings can be a step in the right direction, towards a sustainable energy society.This report has been made on behalf of and in cooperation with Älvstranden Utveckling AB in Gothenburg to examine how future energy-efficient technologies can affect the energy demand in energy-efficient multi-dwelling buildings.The report is based on Älvstrandens passive house, Hamnhuset, a house whose energy consumption is far below the BBR's requirements. The report looks at the opportunities for improvement within windows, insulation, solar energy technologies, as well as white goods. Computer simulations are then made to apply the selected technologies into a reference building. Technologies are selected from an energy efficient perspective and no account has been taken of other aspects such as the economy.

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.

Informationsteknik (IT) är en marknad som förändras snabbt. Att investera i IT kan därför vara kritiskt. Att ha en strategi för hur satsningar på IT ska göras kan minska risken för felinvesteringar på IT men strategin kan även ge andra fördelar. Att ha en IT-strategi innebär dock inte automatiskt att den ger fördelar. IT-strategin bör även användas.

UGL-courses (Understanding Group and Leader), given in Sweden since the beginning of 1980, are a frequently used leadership course in all sectors of the working life. This essay purpose was to compare course members experienced benefit between two educational organizers. No earlier studies in the subject where to be found. The method chosen was quantitative. A questionnaire was sent to participants in Swedish Defence Forces and The Swedish Confederation of Professional Employees.

 AbstractA walk at Karlstad's cemetery and burial - grounds is like a strolling in an architectural park with trees, bushes and flowers. But these parks are different; they are filled with dead people, their memorial stones and their life stories. This world is full of socially, economically and culture differences from different times from 19th century till today's society. The cemetery - and burial - grounds in Karlstad can tell you about 19th century influences just by looking at the stones and where they are placed. Influences from the religion, the Christianity, which symbols for example is the cross, the birds and the sun that rises or falls, but also phrases that is directing to the bible.

The aim of this study is to investigate the discourses of widening recruitment to higher education in some political documents from the 21st century. The scientific method applied is critical discourse analysis as developed by Norman Fairclough. This implies the analyses of the actual texts, the social practice as well as the discursive practice, i.e. the conditions under which the texts are produced, distributed and consumed.The major results include four discourses: a post-modern discourse, a neoliberal economic discourse, a political discourse of multi-culturalism and a modern discourse with its roots in the 20th century?s discussions about social imbalance in recruitment to higher education.