Bakgrund: Behovet av segmentredovisning har uppmärksammats de senaste decennierna och såväl FASB som IASB har gjort lagändringar för att förbättra rapporteringen. I dagsläget skiljer sig reglerna åt. I och med strävan efter överensstämmelse mellan de två stora regleringarna har IASB gett ut ett förslag, ED8, vilket är förenligt med FASBs reglering, SFAS 131. Syftet med det nya förslaget är även att det ska leda till ökade krav på upplysningar och på rapporteringen. I ED8 skall segmenten redovisas utifrån management approach något som enligt FASB leder till en ökad relevans.

This thesis intended to examine how small enterprises within the retail industry work with brand building of their corporate name. More specifically it intended to examine how they do to choose corporate name and corporate logotype, and how they work to create a desired corporate image. A case-study was performed with three case-companies from different industries. The method was deductive as the empirics were brought in with starting-point in the theoretical frame of reference. The study showed that there are differences in the way small enterprises within the retail industry work with the brand-building of their corporate name.

The starting point of this paper has to do with rapid changes within the information technology and the need for agile and fast systems. The primary goal is to investigate what happens with recordkeeping practices in agile environments like service oriented architecture (SOA). It is in the possible transfer between IT architecture and digital archive the area of this paper resides. The paper relates to the Records Continuum model by which records will be considered historical and active at the time of creation. In the Records Continuum model recordkeeping practices and archival requirements will have to be taken into account at the time of creation.This paper concerns SOA from the perspective of Archival and Information science.

The ability to tackle NP-hard problems has been greatly extended by the introduction of Metaheuristics (see Blum & Roli (2003)) for a summary of most Metaheuristics, general problem-independent optimisation algorithms extending the hill-climbing local search approach to escape local minima. One of these algorithms is Iterated Local Search (ILS) (Lourenco et al., 2002; Stützle, 1999a, p. 25ff), a recent easy to implement but powerful algorithm with results comparable or superior to other state-of-the-art methods for many combinatorial optimisation problems, among them the Traveling Salesman (TSP) and Quadratic Assignment Problem (QAP). ILS iteratively samples local minima by modifying the current local minimum and restartinga local search porcedure on this modified solution. This thesis will show how ILS can be implemented for MSA.

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.

Games offer a safe and motivational environment that allows and encourages trial and error. A gamer can act in the game without any real consequences in real life. Thereby a gamer is offered the opportunity to develop a broad set of skills. Games have earlier been proven to develop gamer?s problem-solving skills.

Detta är en uppsats som har fått sin utgångspunkt från rapporten ?Om sociala problem i nya bostadsområden? från Centralförbundet för socialt arbete. Rapporten från 1976 konstaterade att det i hög grad förekom sociala problem i de nya bostadsområden som byggts enligt Miljonprogramsmodellen. I Halmstad byggdes bostadsområdet Andersberg för att bota den bostadsbrist som under 1960-talet rådde i Halmstad. Då området byggdes enligt normer från just Miljonprogrammet, blev uppsatsens syfte att se hur väl detta bostadsområde stämde överrens med de definitioner av sociala problem som preciserades i rapporten, samt att ge en lokal och levande bild av det tidiga Anderberg.

By reading earlier research on Generation Y, content marketing and on social media during the working process the problem has gradually changed, in accordance with an abductive research approach. The study focus has developed from examine marketing methods on marketing towards Generation Y to include on what social media platform Generation Y is most susceptible for content marketing.The purpose of this study is to help companies whose target market is Generation Y to aim their content marketing through the right distribution channels, to save time and money. To meet this objective and to answer the main question of this study, empirical data was collected through a web based, quantitative survey which was completed by a total of 301 respondents, all of them belonging to Generation Y. The collected quantitative data was contrasted with existing theory and was analysed.The study concluded that Facebook is the social media channel where Generation Y feel most susceptible for content marketing, followed by YouTube. .

Metaphors and their use as a rethorical vehicle are examined. Two texts, one in Chinese and one in Swedish, are compared and analyzed to determine the extent to which the associations they create successfully capture the author's intent. Seecondarily, a shift from the assumptions that rhetorical analyses often assume (read: antiquity and Aristotles) to a more abstract internal human platform is suggested. Neurological and cognitive research is cited in support of this shift.The essay examines the question: How can metaphoric contribute to conveying the communicator's intention? By comparing metaphorics used by an historical Chinese rhetor with those used by a contemporary Swedish rhetor.

Data Warehouse är ett relativt nytt fenomen i jämförelse med traditionella databassystem, och i och med de senaste årens kraftiga tekniska utveckling har förutsättningar för att realisera konceptet skapats. Inom branschen finns ett antal problem rörande metadata, som i denna uppsats legat till grund för vår inriktning. Många av dessa problem beskrivs utifrån ett tekniskt perspektiv, vilket detta arbete inte gör. Vi har istället valt att undersöka vilka problem som föreligger vid säkerställning av att metadata hålls uppdaterat i ett Data Warehouse med hjälp av tydlig ansvarsfördelning. Vi har funnit att det föreligger vissa likheter mellan de problem som konceptet Knowledge Management angriper och de problem som en organisation ställs inför när man söker säkerställa att metadata hålls uppdaterat med hjälp av tydlig ansvarsfördelning.

The purpose of this investigation is mainly to study if pupils have enough knowledge concerning the water cycle and the life of the plants?, and what kinds of household word they have, to discuss pollution within these areas. I also studied how the pupils? knowledge are holding up against what the course-plans says, since it have come to light by other investigations that knowledge are insufficient within the nature-oriented (No) subject in school.The survey has carried out on 28 pupils in a 5th grade, with help of a questionnaire survey. Their teacher has been interviewed and I have studied their local course-plans and also the pupils? schoolbooks in No.The result of the questionnaire survey indicates that the pupils had insufficient knowledge within the areas of plants? life and pollution, something their teacher had a presentiment about.The conclusion is that they need to go out more often in the nature and see how the plants and the environment are affected by different factors.

Issues related to knowledge assessment and its consequences for both the individual and the entire school system are topical in today's school debate. The mere fact that didactic issues that focus on assessment are discussed actively not only in scholastic environments but even in media and other communities is further proof that knowledge assessment is an important and complex phenomenon in our lives.The subject that I have chosen to look into is about how the work with assessment issues is handled in Swedish as well as Russian elementary school's early years. The goal with this study is to see how my studies have been conducted with a qualitative approach by which I collected qualitative information in the form of documents, papers and interviews. To make the approach even more appropriate for my area of research, I have chosen to merge two qualitative research methods. The first is a qualitative content analysis which analyses the governing documents.

The ever-changing modern health care environment places high demands on leadership skills. The purpose of this study was to describe the causes that effect leadership within the health care services carried out in a municipality. Data was collected by interviewing four health care managers, three registered nurses, eight enrolled nurses and one auxiliary nurse. A qualitative approach based on a content analysis method was conducted in the analysis of the interviews. Latent content deals with relationship aspects and interpretation of deeper underlying meaning of text.

The aim of this work is to gain understanding of how predictions and images of future are created and maintained and how they are changed in society. An interdisciplinary approach to cultural and social aspects is used to examine how collective images about future are created. The distinction between collective images and private images is problematised. The subject matter is extracted from a previous explorative examination about Do It Yourself and OpenSource culture which are concepts of collective learning. That work is described in the foreword.The question ?How is a collective image about the future created?? is central for this paper.The interdisciplinary approach is a cross reference synthesis of philosophies, educational studies, film studies, strategicstudies and future studies.

Title:Professional skills in public and private sectors Date:2011-05-18 Authors:Zinajda Avdic & Binasa Jasarevic Tutor:Viktorija Kalonaityte Examiner:Richard Nakamura Key words:Competence, professional, public sector and private sector. Thesis purpose:To find out what factors are behind the company and the authority identifies  their training needs, what methods they use in the evaluation of outcomes can be integrated into the organization.Method:A qualitative study with a hermeneutic approach and an abduction approach. Theory:The theory depends substances skills, skills needs and skills assessment. Empirical data:Data collected through two interview people on the two public sectors authorities, and two companies in the private sector.Conclusion:We found that organizations put a lot of time and resources to develop, identify and plan professional skills through internal and external courses. The differences between them are determined not by the fact that they are in the public sector or the private, but from organization to organization.