The municipality, of Gatukontoret in Local government of Borås has in the long run, a required need to look after the current heating devices (the gas production plant) in sewage treatment plant, called Gässlösa. The practical work of the examination is about, trying to find a better way to take care of the current heat recovery. That may be one way or another, rather easy to implement in the existent construction.Through the work to increase the efficiency of the gas engine, implement of some external cooling system by heating exchange device. That gives an opportunity to heat (primary) the digester, (but even all internal public areas) with its own superfluous heating.The report shows that if the management group may invest 422 704 crown to implement a heat exchanging device, it gives more space to reduce the need to buy expensive external energy. Gatukontoret´s pay off time, for buying machines, is 20 years, with reservation to calculate with 4 percent internal interest, leads to the yearly mount of 31103 crowns.If Gässlösa increases the gas engine time in (effective) duty approximately (correspondingly) 48 hours a month the entire investment will generate a profit in January in year seven after the implementations.

What does the Swedish church Västerås stand for today according to the employees and how do they want to profile themselves to the target group? What image and what expectations does the target group have of the Swedish church Västerås? How can the Swedish church Västerås communicate uniform, with the intent to create mutual value with the target group?The purpose of the study is to make recommendations to the Swedish church Västerås for their prospective communication plan by examining their profile and target group's image and expectations of the organization. The study also aims to examine how the Swedish church Västerås can communicate their brand uniform.The study applies a qualitative research with deductive approach. Data were collected through semi-structured interviews with a sample of the employees and focus groups with a sample of the target group.Better match between profile and image means that SkVs employees better understand the organization and can communicate more uniform which leads to a stronger brand identity. If SkV understands what is relevant for their target group, they can reduce the total cost of customer delivered value and thus increase the total value.

Transfer pricing innebär i grund och botten att den vinst som företagsgrupper får ska fördelas på ett korrekt sätt mellan deländer där gruppen har aktörer.Armlängdsprincipen är den internationellt accepterade tillvägagångssättet att fastställa priser när närstående företag handlar medvarandra. Principen innebär att företagen ska handla med varandra precis som om de vore oberoende företag, påarmlängdsavstånd.Immateriella tillgångar har en rad egenskaper som gör dem speciellt svårvärderade ur armlängdsperspektiv. Marknadsvärdetbehöver inte vara samma som värdet för ägaren. I regel finns det heller inga transaktioner som innefattar immateriella tillgångarvilket gör det svårt att få en lämplig armlängdsvärdering med hjälp av de tre traditionella metoderna.De två vinstbaserade metoderna (Profit Split Method och Transactional Net Margin Method) är de mest lämpliga för atttillgodose armlängdsprincipen. Profit Split Method:s kanske största fördel är att man för att använda metoden inte behöver hajämförbara transaktioner till hands.

Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism.

Detta är ett examensarbete utfört inom ämnesområdena informationsteknik och interaktiva medier, inom utbildningen Medie- och kommunikationsteknik vid Linköpings universitet ? Campus Norrköping. Arbetet handlar om hur man skapar en gemensam webbplats för en kommunal organisations olika enheter. I arbetet tas problemet upp med att hitta ett sätt att representera olika delar av en verksamhet på Internet så att denna återspeglas på korrekt sätt i förhållande till vad som är den faktiska kärnverksamheten, och hur man gör för att införliva information och funktioner från äldre webbplatser med sinsemellan olika publiceringssystem så att information och funktion interagerar, snarare än står i konflikt med varandra. I arbetet behandlas inte bara de tekniska svårigheter som kan uppstå, utan även de rent gruppdynamiska problem som komma upp till ytan vid en sammanslagning av flera tidigare autonoma enheter.

The estimated number of people living in extreme poverty is 1.3 billion and 70% of those are women. The aim of this study is to explain in what ways and why women are regarded as poorer than men.The definition of poverty has expanded and is now multidimensional. In order to answer the aim of this thesis the following dimensions will be included and work as a theory in which the analysis will be structured after. Through a gender perspective, will the role of woman emerge through a multidimensional definition of poverty. If the balance is a negative in these dimensions, the situation for women will worsen and become permanent.

For most pupils homework is a natural part of school and their education and there are several providers of homework assistance: the pupil's parents, sibblings, friends, Internet forums, hired private tutoring, Non-profit organisations and at times even the pupil's school. This study has investigated the use of the school-based homework assistance programme at the Upper Secondary School of Psychology in Stockholm and why the programme is not more frequently used by its pupils. The school offers homework assistance two hours each Thursday afternoon, with at least two teachers being present to tender for the school's 127 pupils. The cost of the programme has been estimated to approximately 12 500 Swedish kronor per week. Through the main use of a questionnaire given to both the school's students and teachers, as well as an interview with the school's headmaster, this study will show that despite receiving the opportunity few pupils take part of the programme on a regular basis.

The estimated number of people living in extreme poverty is 1.3 billion and 70% of those are women. The aim of this study is to explain in what ways and why women are regarded as poorer than men.The definition of poverty has expanded and is now multidimensional. In order to answer the aim of this thesis the following dimensions will be included and work as a theory in which the analysis will be structured after. Through a gender perspective, will the role of woman emerge through a multidimensional definition of poverty. If the balance is a negative in these dimensions, the situation for women will worsen and become permanent.

This paper is about street children in Delhi and how they get through the day. The content is based on interviews with staff in different Non Governmental Organisations (NGO) in Delhi. The facts from the interviews are complemented with different researches about street children in general and not only about street children in Delhi. Our main question is "How is it possible for a child to deal with the street life in Delhi?".

A central discussion within society and businesses today, is the change of generations in the business market which occurs within the upcoming years. A change of generations is unavoidable and a natural step in business. The challenge of the forthcoming reform is the large number of people leaving the labour market and the grand entrance of new labour; Generation Y. The characteristics of Generation Y differ from the older generation which enhances the challenges for the businesses to attract a new workforce. It may also be necessary for the organisations to adapt to the younger generation.

The increasing public concern regarding the government?s priorities in spending public resources puts pressure on public organisations to address quality issues in their practice. In United Kingdom both BRTF (Better Regulation Task Force) (BIS, 2005b) and the Hampton report (BIS, 2005a) highlighted management and quality problems in public organisations in UK. These reports revealed obstacles within institutions? intent to offer recommendations and appropriate solutions for agencies working with legal enforcement and control.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

ABSTRACT Poverty, and in particular child poverty, is a serious social problem. Statistics show that the number of children living in poverty has increased over the last ten years. Earlier research shows that there are huge gaps in our knowledge of how the actors in civil society handle child poverty. With this study we hope to help fill this gap. The aim of our study is to look at how four different organisations working in the civil society in Uppsala perceive and handle child poverty.

The purpose of this paper is to perform an in-depth analysis of how New Public Management reforms have impacted management practises in two publicly financed elderly care providers in Sweden. The paper studies one public and one private elderly care provider and analyses to what extent they have implemented New Public Management methods. The results are based on interviews with several persons within the two organisations and analysed using the seven New Public Management doctrines as described by Christopher Hood (1991; 1995). The major finding in the thesis is that the level of exposure towards New Public Management reforms differs between the two studied organisations where the private provider is exposed to the reforms to a greater extent than the public. The paper concludes that the main reasons for the low extent of exposure in the public provider could be attributed to the lack of measurable standards performance as well as the proximity to the political leadership..

Företags och andra organisationers konsumtion av produkter och tjänster bidrar till miljöpåverkan i alla dess faser. Det är enklare för ett producerande företag att identifiera sina mest kritiska upphandlingsområden, till skillnad från organisationer som huvudsakligen upphandlar varor och tjänster. Med upphandling avses i det här fallet en organisations inköp av varor och tjänster. Upphandlingen av varor och tjänster bidrar till indirekt miljöpåverkan och den upphandlande organisationen har ofta svårt att påverka produktions- och slutfas av varor och tjänster.Syftet med studien är att utveckla ett arbetssätt för att kunna bedöma en icke-producerande organisations miljöpåverkan av dess upphandling av varor och tjänster. Detta arbetssätt kommer att testas och utföras som en fallstudiestudie på Linköpings Universitet (LiU), där syftet är att identifiera kritiska upphandlingsområden.Denna fallstudie bygger på en tidigare studie på LiU där miljöpåverkan har bedömts i produktionsfasen med hjälp av miljöexpanderad inputoutputanalys (MIOA).