Objective: The study will investigate whether cash liquidity have a negative affect on profitability and share value of companies, listed on Nasdaq OMX Stockholm 2008-2011. Part of the purpose is also to show if the industry risk is of importance for treasury management of these companies.Method: The methodology for the study is key analysis through hypothesis testing and regression analysisConclusion: The liquidity ratio affects profitability in a negative direction on the entire sample. No other conclusion can be drawn..

Purpose: The aim of the thesis is to identify principles of valuation and to reach a solution for how Statens järnvägar can present their leased railroad vehicles in the future.Methodology: The authors have done a case study through a qualitative approach. Interviews have been done with Statens järnvägar, Näringsdepartementet and Riksrevisionen. Annual reports from Banverket and Luftfartsverket have been studied.Theoretical perspectives: The regulations that rule the authorities are a base for the study.Earlier researches done within the subject are presented in this section.Empirical foundation: The empirical foundation of this study consists of primary- and secondary data. The primary data is collected from the interviews that have been done, whilst the secondary data is composed of annual reports, regulations and various other documents.Conclusions: The authors have come to the conclusion that the method of valuation that Statens järnvägar choose, depends a lot on the vehicles hypothetical future. It is difficult to say that only one of the methods would be the correct one..

The management at the City of Stockholm?s Sports Department have problems. During recent years several IT-projects have been launched but results are worse than could have been hoped for. The projects are generally perceived as being too expensive, too time consuming and not to have delivered the expected results. This thesis aims at giving the City of Stockholm?s Sports Department theoretically based advice on how to improve their management of IT-projects.

This is a thesis in Personal- och Arbetslivsprogrammet at Dalarna University with thepurpose of evaluating an education initiative in Borlänge kommun. The educationCoaching Leadership is an initiative for the managers in the organization to exercisegood leadership and the education also serves as an incentive for managers. Eightbusiness managers and one from the HR staff have completed the training. Out of thetotal 9 participants in the training, six of them took part in this evaluation. Based on thethesis aim and questions we wanted to explore participants' attitudes to the education,and what skills and abilities they have acquired on the basis of educational goals andcontent.

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

The essay is an effort to examine and define three examples of liminal dance performances through an aesthetic, hermeneutic and semiotic analysis. The examples are three dance or liminal performances, made by three different choreographers and performed at ?Moderna Dansteatern? and ?Dansens Hus? in Stockholm during September and October 2005. In the effort to determine the liminal and cross-over in the performances, the analysis focus on aspects such as: the character of the work, choreography, the use of scenery, stage light, requisites, conception of place and interior room, the use of costume and mask, the use of different media as text, pictures, film, and music or not using any these, and the interaction with the audience. The analysis depends on a historical background and the use of literature in the subject.

AbstractAbout 160 000 persons living inSwedensuffer from some form of dementia. Alzheimer disease is the most common form of dementia and affects mostly people in the age of 65 and older. People with some form of dementia have memory problems and may even have other problems as aphasia and behavioral disorders. This may lead to communication problems and difficulties for the people around them. The number of demented people is increasing; it is therefore important to study methods for communication in order to improve the wellbeing for people with dementia.

I denna undersökning har jag försökt ta reda på (1) om det är någon skillnad i lärares och elevers syn på varför man bortförklarar sig, (2) varför elever kan känna att de måste bortförklara sig inför sin lärare och (3) vilken som är den vanligaste bortförklaringen på instrumentallektionen. Tretton instrumental- och sånglärare på två olika kommunala musikskolor, en i södra och en i västra Sverige, och nio elever som går sitt sista år på estetiska programmet på en skola i västra Sverige, har deltagit i undersökningen. Enkäterna innehåller samma frågeställningar både för lärare och elever men skiljer sig från varandra på så vis att de är anpassade efter målgruppen.Svaren visar tydligt att tidsbrist är den bortförklaring som både lärare och elever använder frekvent på instrumentallektionen. Svaren på de båda andra grundfrågorna är i stort sett samstämmiga mellan lärare och elever med enbart vissa avvikelser i fråga om prioritering av anledningar..

  AbstractVictor Larsson: En minnesvård, varaktigare än bronsen ? Om Hilding Rosenberg, musikhistorieskrivning och sex stråkkvartetter. Uppsala universitet: Institutionen för musikvetenskap, C-uppsats 2006.In the late 1950s, Swedish composer Hilding Rosenberg composed a number of new string quartets ? nos. 7-12.

A unified model of stress and affect consciousness was proposed. The connection between affect consciousness and perceived stress was studied. Teachers (n = 19) were interviewed using Monsens affect interview, followed one month later by a questionnaire containing Perceived Stress Scale (PSS), State-Trait Anxiety Inventory (STAI-S, STAI-T) and Twenty Item Toronto Alexithymia Scale (TAS-20).Statistical analysis showed no connections between level of total affect consciousness and perceived stress. Though there were some indications of a negative relationship between affect consciousness and trait anxiety. There were also indications, using a complementary analysis, of a connection between level of affect consciousness on the subscale distress in the interview and perceived stress.

Syftet med denna litteraturstudie var att undersöka vilka emotionella omvårdnadsbehov patienterna hade innan operation och hur sjuksköterskan på bästa sätt kunde lindra dem. Metoden var en litteraturstudie baserad på vetenskapliga artiklar med dels en kvalitativ ansats (n= 5) och dels en kvantitativ (n= 10). Artikelsökningarna gjordes via sökmotorn ELIN och databaserna CINAHL och PubMED. Artiklarna var etiskt godkända samt publicerade mellan 2000-2010 och skrivna på engelska. De granskades med hjälp av granskningsmallar.

Purpose: This thesis aims to study how students in upper secondary school evaluate sources in their everyday school work and how the role of the school library and librarian officiate in this context.Methodology: A web questionnaire was conducted and 155 students from different schools, with or without school library and school librarian, participated. We coded and aggregated the questionnaires according to the strategies that are used when evaluating sources, identified by Francke, Sundin and Limberg. Cognitive authority, a theory by Patrick Wilson, was also a part of our analysis. Conclusions: The study shows that students use different strategies, separately or combined, as a way to evaluate sources. The teacher is regarded as a cognitive authority and is the main influence concerning source evaluation. It also shows that the role of school libraries and school librarians, in this context, seem to be non-existent.

Location-based services (LBS) contains of services helping users of finding positions of themselves or other objects. LBS applications can present information in varies types of ways, these could be threw speech, text, geographic symbols, photos etc. Not many studies have been done to examine the aspects of LBS communication and there is a demand for user and context centered mapping.The purpose of this report is to present a model for the development of user and context based services. The model will give guide lines of recommendations when implementing LBS. The different technologies that support LBS will also be noticed.

Syftet med studien är att utforska vilka uppfattningar fyra musikutbildade personer med erfarenhet av äldre har när det gäller musik och äldre. Forskning om sambandet mellan musik och äldre är nästintill frånvarande och den forskning som finns om ämnet rör sig främst kring musik och demenssjukdom. Denna studie tar utgångspunkt i en kombination av forskning om äldre i allmänhet och forskning om äldre med demenssjukdom. För att söka svar på syfte och forskningsfrågor tar studien sin utgångspunkt i kvalitativa intervjuer, där en semistrukturerad intervjuform i samtal med informanterna har utgjort studiens huvudsakliga forskningsmetod. Studiens informanter har varierad bakgrund, men har gemensamt att de alla är utbildade inom musikpedagogik eller musikterapi och arbetar eller har arbetat med musik för äldre på institution. I studien framkommer en enighet där informanterna menar att musik kan påverka äldre både fysiskt, emotionellt, kognitivt och socialt. .

The Stradella system on an accordeon is a complicated construction. It has readymade con-nected chords, these are major, minor, seventh and diminished seventh. To reach other vari-ants of chords you have to combine chord/bass buttons. Which advantages and disadvantages do the use of combined chords/bass buttons mean? How is the pedagogic work affected by using the combined chords/bass buttons? I have interviewed four musicians/teachers to learn about this technique.