The difference between the public sector and the private sector in Sweden was once very small. These sectors have been united as well for the people, the organizations as for the finances. During the 1960´s and 1970´s the public sector in Sweden was expanding and after the 1980´s the people started talking more about an expanding private sector instead. The year of 2007 Hökarängen Hemtjänst Ekonomisk Förening submitted a tender to Äldreförvaltningen about a purchase of the home- help service in Hökarängen and they accept there tender.Exposing public organization for competition can be a good way to make sure that most value for the money is created and that it generates the most cost- effective organizations. The motivation factor is used to describewhat makes people perform more than what is expected of them.The purpose of this study is to describe and explain similarities and differences in working- motivation between those how are members of Hökarängen Hemtjänst Ekonomisk Förening and those how are not.

How debt affects companies is an issue that has received much attention. The fact that researchers disagree can make it hard for companies to choose a financingpolicy that maximizes the value of the firm and its return on equity. In a world with investors that are seeking to maximize profits the value of the firm can be affected differently by different economic conditions. The intention of this study is to answer these issues with quantitive methods, with focus on year 2010 and 2009, where the value of the firm is defined as P/E and P/B ratio. The outcome showed that liabilities only affected return on equity significant in one of four cases, and liabilites didn?t affect the value of companies significantly in any of these.

The primary intention of this paper was to visually compare film trailers without considering semantic information, through use of a self-developed Matlab program, resembling that of human perception. Circa 150 people participated in an online survey where they were shown two film trailers and asked to rate their visual similarities. The result from the program was weighted against the survey results in such a way that the weights corresponded to a 75% accuracy between the program?s and the participant?s (for participants with prior experience in the field of photography and/or film) comparisons.How accurate can we compare still images from film trailers, and find similar trailers for the human viewer, by analyzing saturation, color tone, contrast and lightness with a self-developed Matlab program..

The study was carried out as a time study of five wood chippers placed on trucks,so?called huggbilar. They are trucks with built?in wood chipper, chip bowl and crane pulling a chip trailer. The system is used for chipping wood fuel, transporting, and delivering the chips to heating plants.

This paper discusses the feeling of insecurity in educational exhibitions. The study analyzes one exhibition at the museum ?Nordiska Museet? in Stockholm, and strives to answer how the question of spatial factors can influence the feeling of insecurity, and thereby also the information process.The following questions have been addressed: Can we speak of a spatial allocation problem of exhibitions that contain much information? What is the relationship between the exhibition's intention and visitors conduct A model has been designed with influence from wayfinding where the exhibition is divided into basic parts, which allows a detailed study of the exhibition, and of how the parts relate to each other. The research contains spatial analyze, observations as well as interviews.The conclusion is that we, in the scientifically investigated exhibition, can speak of a spatial allocation problem when the information seems to be an overload for the visitor..

The main intention with this thesis is to investigate the relationship between dividends and investments. We hypothesize that firms may be forced to cut back on investments if dividends are not curtailed in times of poor annual earnings. According to contemporary theories, we argue that firms may be reluctant to cut back on dividends even when annual earnings decline and the level of investments will consequently be determined by the financial mobility of companies. The survey is carried out by means of a quantitative analysis, which includes all firms quoted on the exchange of Stockholm from 1980 through 2000. On the contrary of previous research, we conclude that even firms with high dividends can be forced to curtail investments if payouts to shareholders are maintained or increased when companies are faced with a decline in annual earnings..

Syftet med denna uppsats är att göra en kvalitativ och komparativ studie genom att närläsa några appar på ett givet tema. Detta har jag gjort med stöd av bilderboksforskning. Jag har valt att se närmare på ABC-appar utifrån att de är designade med en pedagogisk intention.Jag visar genom studien, på ett av många sätt, att se på och förhålla sig till appar. Utifrån ett sociokulturellt perspektiv belyser jag det estetiska begreppet smak, vilket jag ser som en betydelsefull fond till min studie, eftersom jag anser att smak påverkar förväntningen och därmed upplevelsen. Min strävan är att hålla ett kritiskt barnperspektiv, det vill säga att genomlysa de föreställningar om barndom som tas för giv, eftersom barn är en målgrupp för kommersiella intressen..

SammandragGoodwill har de senaste åren fått en allt mer betydelsefull roll i svenska bolag och utgör idag majoriteten av köpeskillingen vid ett rörelseförvärv. Rådande redovisningsstandarder lämnar en stor del av ansvaret för köpeskillingsallokering hos bolagen själva, något som tidigare studier visat ger utrymme för opportunistiskt agerande. Vi undersöker i denna studie 213 rörelseförvärv gjorda på den svenska marknaden under åren 2011-2013. Via en multipel regressionsanalys finner vi belägg för att rörlig ersättning till företagsledare baserad på kortsiktiga resultatmål, tenderar att leda till en högre allokering till goodwill i relation till immateriella tillgångar vid rörelseförvärv. Resultatet kan tolkas som att företagsledare maximerar resultatet ur ett kortsiktigt perspektiv i syfte att också maximera sin egen lön.

Background: The fierce competetivness that characterize todays market force the companies to differentiate their offerings to a greater extent. The customers do no longer choose their supplier on the attributes of the products alone. Their purchase decisions also depend on the relationship the customers have with their supplier. With new customer channels like the Internet and advanced computer systems companies can increase the value for their customers through a better understanding of the customers needs and preferences. In this way companies can create longterm relationships with their customers.

Avsikten med vårt val av ämne var att belysa barnens delaktighet och inflytande i samlingen på förskolan. Vår intention var att ta reda på om lärarnas förhållningssätt påverkar barnens möjlighet till utveckling och förändring av förskolans arbetssätt.  Vi har använt aktionsforskning som design i vårt tillvägagångssätt. Som metod använde vi oss av såväl kvalitativ som kvantitativ forskning i form av observationer och enkäter. Det resultat vi kunde skönja var att barnens inställning var positiv och vi fick bekräftelse genom att samtliga barn hade förberett och planerat sin aktivitet utifrån sin egen förmåga. Slutsatsen av vårt arbete var att barnen blev mer motiverade och aktiva när de själva fick påverka sin situation..

Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.

Konsumenterna har under de senaste åren blivit mer och mer medvetna. Till följd av detta har företagens CSR arbete både ökat och utvecklats. Idag är CSR ett brett och svårdefinierat begrepp enligt många forskare. För att hjälpa konsumenterna att hitta rätt har diverse märkningar vuxit fram vilka syftar till att certifiera de initiativ som tas. Fairtradecertifieringen vilken använts som plattform i denna studie är en av många mer eller mindre välkända märkningar vilka finns för konsumenterna att tillgå.

The Lugnetgymnasium in Falun has a graphic education that supplies a color printer, which is availablefor the students in their hall. The printer is a Ricoh AFC 6513 and it is a model that can handlevariable data. It was bought in the autumn of 2002. The teachers of the graphic education want to makeuse of the variable data function and procure a variable data software. The purpose of this project is toevaluate variable data software?s, so that the most suitable choice of software can be made for the graphiceducation.

The purpose of this Masters Thesis is to explore the process of selection that librarians face when selecting and acquiring cultural magazines to public libraries. The methods used are qualitative interviews and literary studies. A brief review is given of acquisition policies at public libraries and of cultural magazines and the important role they play in public libraries. Five interviews have been made at five public libraries to find out what factors affect the process of selection when it comes to cultural magazines. Two theories are used as a basis for the analysis of the result of the interviews and literary studies.

Abstract The goal of the study was to conduct an in-depth investigation of how conflicts are resolved in schools, from a pupil- and a teacher perspective. Our intention was to view and compare pupils and teachers different opinions in the school environment. A major focus was put on different ways teacher handle conflicts and how they try to prevent them. The material was acquired by interviews with both teachers and pupils. The study is based on Jean Piagets and Lev Vygotskijs visions about the cognitive developmental stage for children. The result of the study shows the teachers need to be attentive and also that the pupils generally do not notice when the teacher works to prevent conflicts.