During the late twentieth century, political and societal changes gave rise to an increased interest in performance evaluation in public organizations. This development also affected libraries in the public sector. The main concern for this master thesis is performance measurement in libraries. In this study two different types of libraries are investigated, one public and the other academic. My aim is to find out if and how performance measurement appears in the libraries annual activity reports.

The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states..

Syftet med den här uppsatsen var att undersöka hur tre ensamkommande flyktingbarn upplevde det stöd de fick då de vistades på ett HVB-hem placerat i Mellansverige, i väntan på permanent uppehållstillstånd. Vi belyser i uppsatsen huruvida stödet har hjälpt ungdomarna att socialiseras in i det svenska samhället samt om de fick den hjälp de behövde för att uvecklas till självständiga individer..

The aim of this Bachelor´s thesis is to investigate how library statistics, performance measurement and indicators represent the modern public library activity. During the last decades the public library has gone through a lot of changes. Information overall has increased and new technology has been introduced into the library. This new development has had effects on the library users. The statistics reported to the Statens kulturråd (National Arts Council) has not changed in the same way.

The aim of the thesis is to analyse and understand resolution, repeatability and reproducibility of the measurement system for package distance. The measurement system for package distance is already in use, no Gage R&R has been performed on the system and before spreading use of the system the quality of the system has to be understood and approved.

This is a study of an experimental project called ?Eget företagande ? egen försörjning?. The aim of this thesis is to explore if the course self-employment in Swedish for immigrants will become a permanent activity. The study is based on interviews with participants from the projects management team and the interviews has been analysed with methodological inspiration from Jonas Söderlunds project competence model. The focus lies in the participant?s perception of the project work and their thoughts about the permanent activity of self-employment in the future.

This study aims to measure the effect of accounting conservatism and to identify thebusiness activities causing firms to undervalue owners? equity. To estimateaccounting conservatism, we have followed the hypothesis that no firm over time cangenerate a return greater than its cost of equity, i.e. CAPM. Thus, if a firm in factgenerates an excess return over time, we assume that the excess return is an estimateof accounting conservatism within that firm.The hypothesis originates from the corporate valuation model ?Economic ValueAdded®? which tries to adjust for accounting bias.

Bachelor thesis, Business Administration and Economics Programme, School of Business and Economics at Linnaeus University in Va?xjo?.Spring of 2015 Title: Performance measurement from a cost leadership perspective - A case study on Gekås.Authors: Adrienn Csiszer, Hannah Lundberg & Helena WennerströmTutor: Eva GustavssonExaminer: Karin Jonnergård Keywords: Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements. Purpose: The purpose of this study is to examine how a company with a clear cost leadership strategy chooses to work with performance measurements, with a view to comparing a practical example to theorethical approaches. Methodology: The method chosen for this paper is a case study on Gekås AB. The presented data were collected through interviews conducted with four employees on Gekås. Conclusion: The study concludes that for a business with cost leadership strategy the financial measurements are more important than non-financial meausurements. For Gekås it is important to keep the performance measurement simple and understandable for the employees. They only use three measurements (sales, hours and sales per hour) in planning and in evaluation.

Vilken grundläggande idé utgår vi ifrån när vi talar om förnuft och rationalitet och vilka konsekvenser får detta för synen på individen, individen i samhället samt individen i datasystemet? Uppsaten belyser problematik rörande den icke-situerade individen, vilken inte är en individ utan snarare en skenbar produkt utav homogena värderingar. .

This thesis deals with different methods for measuring moisture-related dimensional changes ofwood. Typically relative humidity is measured to determine if the ambient climate around anobject is harmful to it or not. Values between 40 to 65% RH are recommended for hygroscopicmaterials. To know how a wooden object actually reacts to changes in the surroundingenvironment requires methods that involve the object itself. Because of the wood anisotropy,differences in wood structure, finishes and other restraints, it is not always possible to predict themovements.This paper addresses various measurement methods, primarily methods that have been testedin the field of conservation, with examples of their use.

The aim is to describe the factors that influence nurses' assessment and measurement of pain in patients. Literature study based on 13 reviewed articles, searched in the Cinahl. Qualitative and quantitative articles were analyzed. Six themes were identified that can be seen as the factors that influence nurses' assessment and measurement. The themes were   pain education, nurses´ experience in the profession, nurses´ level of knowledge about pain relief, documentation about pain, nurse´s perspective on the patient, and pain measurement.

The acoustics in a control room is a complicated phenomenon. Early reflections, reverberation time and area in the room are some of the problems. This report is about the reflection on the mixing console in a control room. The control room being built, these reflections are difficult to take into consideration since the mixing console is one of the very last items you place in the room. This report will explain three main measurements that were done in order to get the answer to the following question: Does the mixing console interfere the frequency curve at listening position? Three measurements were done and the difference between the measurements was that the microphone and the loudspeakers were placed in different places in the control room.

Bakgrund: Permanent tarmstomi är ett kirurgiskt ingrepp där en bit tarm läggs ut på magen och avföringen samlas ihop i en stomipåse. Tarmstomi blir aktuell då sjukdom eller skador föreligger i tarmen. Kvinnor med permanent tarmstomi kan uppleva en förändrad självbild och utveckla depressiva symptom. För att lindra kvinnorsnas lidande blir det därmed viktigt att sjuksköterskan har förståelse för deras livsvärld. Syfte: Syftet var att beskriva kvinnors upplevelser av att leva med peramnent tarmstomi.Metod: Systematisk litteraturstudie med ett induktivt tillvägagångssätt. 10 vetenskapliga artiklar valdes ut och analyserades med en kvalitativ manifest innehållsanalys.Resultat: Många kvinnor hade svårt att identifiera sig med den förändrade kroppen och upplevde sig ha lägre värde som kvinna.

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

Syftet med studien var att undersöka huruvida utsattheten för ?sunk cost-effect? och förankringseffekten ökade vid intuitivt processande jämfört med analytiskt processande. Deltagarna i studien var 78 studedenter vid psykologiska institutionen vid Göteborgs Universitet. Datainsamlingen gjordes genom en pappersenkät. En 2 × 2 - vägs ANOVA avseende bias och process gjordes för både ?sunk cost effect? och förankringseffekten i en mellanindividdesign.