SAMMANFATTNING Under det senaste decenniet har utvecklingen inom svensk lagstiftning gått oerhört fort fram. Anledningen är att de svenska redovisningsreglerna har anpassats efter de internationella som i första hand är avsedda för större bolag. Konsekvenserna blev ett allt för stort och komplext regelverk för de mindre bolagen. Bokföringsnämnden inledde därför arbetet med att ta fram förenklade redovisningsregler för de allra minsta företagen, de så kallade K1-företagen. Även regeringen har uppmärksammat de ökade kostnaderna för redovisningsarbetet vilka i dagsläget uppgår till 1 645 miljoner kronor för svenskt näringsliv.

IKEA HaparandaTornio employ some two-hundred people in its furniture retail store.Keeping track of staff statistics and employee information has previously been achievedthrough the use of a basic Microsoft Office Excel spreadsheet. The store?s human resourcesdepartment requested an upgrade to this system with the hope of speeding up andsimplifying the administrative process, as well as to make it easier to monitor HR-relatedtarget statistics. The following report documents the development process of that upgrade ascarried out by the author. The project draws on research in usability design and cognitivepsychology to develop a user-friendly interface.

This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..

Recently there have been a lot of talk a about the financial crisis and recession. This is understandable since the crisis, which initially was limited to the U.S. now has spread its concern globally in form of bankruptcies, less investment and lots of people have lost here jobs. The purpose of this thesis is to examine how the financial crisis have affected the construction industry relating to market and personnel, but also examine what measures the construction companies have taken. The examination was carried out by information received from the majority of construction-related websites which then was followed up with interviews in the various construction sectors.

At present Getinge can offer a new generation of trolleys that they produced in 2011. The trolley used to Getinge various autoclaves and has the primary task to help the user/sterilization personnel to transport shelves or baskets, with or without cargo, from a packing table to the autoclave. The purpose of this thesis has been to develop a primary solution how the docking process between Getinge trolleys and autoclaves can be improved. The work has in most part followed Fredy Olsson principle and primary construction method. The work has included product research, study visit and development of a requirements specification, to satisfy Getinge, their clients and circumvention products requirements.

The purpose of the essay was to investigate the way four different educators, at a pre-school with a bilingual profile, work towards strengthening the children?s bilingualism as well as their identity. The research questions concern which guidelines are being used, the educators perceptions concerning children?s bi- and multilingualism and in what way they believe that their pre-school distinguishes itself from others.Qualitative individual interviews and observations were conducted and the empirical data was analyzed using a theoretical framework, constructed of theories concerning language development, ethnicity and identity.The result presented in the study shows that the pre-school not only follows the national curriculum but also their own guideline. The guideline states that there should be both Spanish- and Swedish speaking personnel and that they are ?responsible? for the education in their own language.

As a result of increased energy prices more and more energy-efficient homes are coveted. An energy-efficient alternative is passive houses, which is characterized by an extremely well insulated building envelope that recovers the heat without the use of radiators or under floor heating. But a passive house requires a higher investment cost than a conventional building project, since it will require more construction materials, training of construction workers, greater land area, and long construction period. But the lower operating cost expects to pay back the higher cost of investment. We therefore question how profitable a passive house is in relation to houses built according to modern conventional building techniques.The aim of our study is to investigate the viability of passive houses compared to convent­ional houses.

Due to historically low prices for electricity in Sweden, many small-scale hydropowerplants were closed down. A small-scale power plant has more or less the samemaintenance costs as larger plants, but doesn?t generate as much income. Today?sincreasing price for electricity in combination with a desire for renewable energysources makes small-scale hydropower interesting again.

Purpose: Our aim is to get an insight on how home care workers experience, handle and looks upon their work. We also want to form an opinion of how home care workers experience the relationship to the clients they meet.Questions: How does home care workers experience their daily work with their clients? Home care workers daily meet many different sorts of clients with different needs, how do they handle this? What kind of support does home care workers get in their work?Method: A qualitative design with semistructured interviews.Conclusion: The most central conclusion from all of our interviews were: that home care service workers has a very stressful and demanding occupation, that the work has a low status, that the personnel has a big responsibility for the wellbeing of other people and that they often find their work satisfying and fun. To have someone to talk to and exchange ideas with was also mentioned by the informants as a vital part of feeling support in their work. From the Antonovskys theory, a sense of coherence, and Goffmans views of the society, we also find that the larger part of our informants feel a high sense of coherence and that when they have to adjust to their different caretakers they play different roles..

This essay aims to investigate the perceptions of responsible personnel in a primary school about the use and importance of EQ, emotional intelligence, in the school's early years. With a hermeneutic approach and by qualitative interviews, we have taken note of the respondents perceptions about EQ. The result shows that EQ can be understood in different ways. Instead of having a common understanding of what EQ is the respondents mention that there are different areas associated with EQ.  Two major results are 1.

Social competence is an effective weapon at all costs on today?s market. In many job ads we can see the words to be socially competent. In our report we have studied the subject?s social competence, relations, relationship marketing and personal networks and looked to the connection these subjects have to one another.

Focus of this study is an examination of the Swedish school today, its transformation and complexity when also the community outside of school undergoes changes in shape of among other things a different population composition and new political ideas. More specific the aim of the study is to understand how Gustav Adolfsskolan in Landskrona, a compulsory school in south of Sweden, legitimates the language rule that is in effect in the school. It?s a relatively new measure undertaken in the school and both the problems in the school and this measure have been widely discussed in the public media. The theoretical sources of inspiration have come from Weber, Galbraith and Elias and include power relations and dynamics within social mobility when people establishes in new places.

The purpose of this thesis is to analyze how museums, seen as heterotopic places where time and space act simultaneously, can, with the help of museum educators and guides, integrate the foreign citizens in Sweden. The analysis is done with the help of three institutions: The Vasa Museum, the Royal Armory and The Great Synagogue in Stockholm.The author of the thesis argues that recruiting trained personnel with foreign roots by museums would help significantly in the creation of a sense of collective identity and belonging among those citizens who are just adapting to the country. Through the use of Swedish, in conjunction with their mother tongue, as well as analogies, an important contribution can be attained in their integration.In this work, concepts such as the accent, are treated in a categorical manner, as the author, with the assistance of other researchers, concluded that the accent should not influence the perception of the intellectual and work capability of a professional museum educator/guide.History represents another key element in this thesis, as it discusses the way to find a new narrative form to channel history and refer to it, thus sharing historical roots with these new immigrants in Sweden..

The aim of this masters thesis is to analyze how subjects of ethnographical objects should be described. To obtain this we focus on which subject aspects of ethnographical objects that could be possible and valuable to analyze and to index. This is done with the help of established LIS subject indexing theories, and through the perspective of ethnographical museum documentation. The theories are both general, concerning the stages of subject indexing, and more specific, regarding the indexing of pictures. One of the latter is the theoretical model of Sara Shatford, from the article Analyzing the Subject of a Picture.

Boström, Johanna & Fahlander, Ann. (2011).Friskvård på arbetsplatsen. En nulägesanalys på Fastighetsförvaltning AB (A workplace physical activity intervention. An analysis of the situation at Fastighetsförvaltning AB). Bachelor Essay in Swedish.