The aim of this thesis is to spread some light over the coming into being of the 2005 Pension Reform in Norway. The point of departure lies within an interest in Welfare State politics and the development in this field. Pensions constitute a cornerstone in the Welfare State. Making use of J. Kingdon´s Theory of the Agenda Setting Process, Discourse Theory and Institutional Theory the thesis seek to visualize the implications of structures, central actors and discourses on the reform processes.

Business valuation is something that is carried out on a daily basis and relevant to both small and large businesses. Valuations are often long and complex processes that may be difficult to understand, even for those who have received an education in the field. In this thesis, we try to create a better understanding of how this process works.   Since we are aware of many aspects of the theory behind business valuation, but very little insight into the practical activities, we have chosen a deductive approach, i.e. to go from theory to empirical data.   The conclusion is that the methods presented in the theory is largely used in practice, and that the process of valuation mighty seldom differ between valuations. For the seller to be able to charge a higher value for their companies, it is important to have knowledge of, and review the value-creating factors in the company.

It is important to understand the process of appraisal of a business in order to establish its value. The purpose of our thesis is to establish which methods and models are used when evaluating a business and investigate the factors that may affect the value and price tag of a business. We have used a qualitative approach by conducting both indepth interviews and a survey as well as reading literature within the field. The main conslusion in our findings is that the common practice of discounted cash flow is widely used when bestowing a monetary value for a business, and in order to raise the value a well established customer relationship was the single most important factor. As far as lowering the value, the answers were of such a wide spread that a single factor could not be attributed.

One of the most distinguishing features of contemporary globalisation is production fragmentation, a splitting up of the manufacturing of a good into several different stages. Production fragmentation creates new opportunities through vertical specialization; a country incapable of mastering the entire production process may specialize in the manufacturing of one separate part. The aim of this thesis is to examine to what extent international integration affects a country?s ability to engage in vertical specialization in an industry characterized by production fragmentation. The analysis focuses on the european integration process over the last decade, where countries in eastern Europe with relatively low labour costs have been integrated with more capital abundant western economies.

This paper aims to describe the variation and develop a method to control the production for the product Metropol Kaktus from the snuff developer Fiedler & Lundgren. We are going to use the requirements from the product specifications as limits of the expected quality when we present methods to control the process. One method attempts to control during the process and the other attempts to maximize the number of products with strived quality before the process starts. Metropol Kaktus is a product produced with high quality, the mean weight is 20,023 gram and this is very close to the weight, 20 gram, which is reported in the product specifications. The variation in weight variable is less than what is reported in the specifications and the minimum weight is over the limit set by Livsmedelsverket.

This essay concerns the Celts during the Iron Age, and their ritual practice in human sacrifice. The method applied is an eclectic historic-critic reading of the few classical sources that exist together with archeological material and scholars conclusions of literal sources and archeological material. The hypothesis is that human sacrifice in the Celtic realm not is to be seen as a primitive act of violence, but that it filled a social function to preserve society and the Celtic way of life.The question this essay strives to answer is Which function/s do human sacrifice fill in a Celtic context during the Iron Age? The question is analysed with the aid of Radcliffe-Brown?s and Catherine Bell?s theories on ritual, as well as Malcolm Chapman?s postmodern ideas of the conception of the Celtic. The conclusion of the essay is that the prime functions of Celtic human sacrifice are to preserve society and the Celtic social way of life, combined with an aim to eliminate disturbing elements in that same society, such as crime and individuals who did not fit in to the social community..

This is a qualitative study about Art transformation and commodification in the digital age. The study applies a rhetoric analysis with the aim to understand how art sellers, gallery owners and entrepreneurs take part in this transformation process through their websites? presentation texts ?about us?. The analysis is related to communication theories but it is also inspired by other theories such as Gramsci?s hegemony theory and Bourdieu?s cultural critical theory.

Detta är en studie om lärande- och skapandeprocesser. Mer specifikt innefattar studien en observation av hur jag arrangerar 3 låtar för olika instrument under en tidsbestämd period. De frågor som behandlas är vilka tekniker jag använder, vilka problem som uppstår och hur det fungerar att arrangera på tid. Slutsatsen av hela observationen har visat att det är en bredd av faktorer som samspelar i kompositionsprocessen. Det har visat sig att jag applicerar intuition, diskursivt tänkande, musikteoretisk teknik och erfarenhet i arrangeringen av musik.

The main focus for this essay is to describe the relationship between human and nature through a material investigation that takes its shape through sculpture. With the help of a fairytale-like story the reader can share the creation of the sculpture and how my thoughts flow through the process that will result in an exam project. Rooted in earlier projects I discuss the crash between civilization and the wilderness as well as talking about the likeness of the creative process and child play. I also discuss the body's place in the forest and the loneliness that we humans created that has cut us off from the rest of the creatures and plants in the forest. My aim is that in the final piece I will create a fiction place where these can be joined together again.

This essay intends to investigate the view on freedom of speech in Sweden. The expanding of the hate crime law rises the question if there is a current changing view on freedom of speech. By comparing motions concerning an expanding of the hate crime law from different periods, I am able to conclude if and how the view on the term freedom of speech has taken place. This is done in a descriptive analysis of terms, where the different values and arguments for a change is compared. The material is taken from the period 1991-1993 and 2000-2001.

The purpose with this bachelor thesis is to identify risks and insufficiencies concerning the production at WilloMaskin AB. The project is limited to only 4 machines, where theories as ?OEE? (overall equipment efficacy) should be illuminated and analyzed. The theory of ?Single Minute Exchange of Die? is also presented.The method used in this project is mostly based on qualitative studies but also quantitative studies are presented.

The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

This study compares different articles on aftonbladet.se and the availability of comment fields on the articles. It is not possible to comment all of them and we examined which you could and which you could not comment on. The study?s purpose is to examine how well the comment fields on aftonbladet.se take advantage of the opportunity to create a deliberative discussion that the public may take part of. This study looks at what subject matters it is possible to comment on and if there are any statistical correlations between those subjects that you can?t. This study analyses 250 articles on the news site aftonbladet.se with a total of eleven variables between the 26 of November and the 7 of December.

In cooperate with Asko Cylinda we have developed a new heat system too short the process time and reduce the energy consume in a dishwasher and still have it too be a class AAA. The environment and quality is important for the company too still be the number one on the market, If they want too keep that position the product developed of new innovations will be very important. The systems we have developed are more effective and reduce energy up too 25 %. The process time is reduced too less than two hours, from the today two and half-hour. The solutions are too heat up the rinse water and the dishwater at the same time, with a new heating system and it make are solutions unique and effective. Its good for the dish and the environment.

Libraries all over the world struggle against the threat of decreased funding and a lack of governmental interest. In countries with an under-developed library sector the interest from the government is often minimal or non-existent. Since the 80´s Sida, the Swedish International Development Cooperation Agency has contributed to the library development in Central America through the Royal Library of Sweden. Nicaragua was the first country to be counterpart in the project. For a period of eight weeks I have completed a field study in Nicaragua and visited the National Library Rubén Darío and public libraries in the country.