The study was conducted at a business in the social service. The purpose was to examine how the business works with human resource planning. In order to answer the purpose two questions was formulated, which human resource planning strategy does the business use? And, how do businesses need to act according to the theory of strategic manpower to achieve human resource planning? Survey data collection was done through a qualitative research design, where interviews with five employees in the business took place.The study shows that the business is using a own made strategy in order to achieve human resource planning. The strategy consists of two steps, in step one they do an background analysis and step two a needs analysis where a goal- and responsibility description are designed and then a set of requirements.

Trading based on technical analysis has its roots in the U.S. financial industry where it has long been common practice, in Sweden however the trading style has not had the same impact. Based on the results from the preliminary study we believe this is about to change and that the topic therefore requires further studying. Several online stockbrokers today provide information and tools for technical analysis to their clients. As the list of indicators to use for creating strategies is so immense it is interesting for an investor to know what actually could be the basis for a profitable investment strategy.

Recent studies made by Margaritis and Psillaki,have shown that a lower debt ratio and higher efficiency are correlated in their studies performed oncompanies in New Zeeland. Other researchers have been able to show a connection between other industries than the one used in our studies,among these are Titman and Wessler. These studies have been done with a great selection of companies in different industries and time periods. However most of these researchers have used traditional ratios and variables.This study aims to find and analyze connections between returns and lower debt ratios in real estate companies listed on the Stockholm stock exchange. Instead of the traditional debt-equity ratio we will construct our own taking long term debts and property assets.

Today there are many studies that have shown positive results in the treatment of ICT at an early age. The focus of the studies vary, and they target everything from the actual implementation of teaching resources in ICT, to student performance with ICT support. Regardless of the amount of studies on the subject, there is no precise strategy for how to implement, working with ICT, integrate ICT in different subjects, utilizing the hardware and software that is or how it will eventually respond to new technologies. This work will there by focusing on trying to develop a basis for further research and hopefully in the future to develop an ICT strategy at a national level.In order to provide a basis, a comparison was made of ten different schools. The schools were entered into a table showing the similarities and differences .

The purpose of this essay is to examine progression in user education atprimary and secondary school levels, specifically the role played byschool libraries, librarians and strategy documents in securingeducational progression. Progression is examined in the user educationprovided by the five schools, part of the same municipal schoolmanagement area which share the same strategy plan. The area, NorraFäladen, was awarded School Library of the Year in 2011 for its work,making it particularly interesting for this essay's purpose. The studycombines interviews with the area's three school librarians, who dividetheir time between the five schools, with an analysis of the strategydocuments that regulate user education within Norra Fäladen. Theanalytical framework is based on: AASL's model of progression in usereducation (Standards for the 21st-century learner); Ekström's model forsuccessful and active strategy documents; Kuhlthau's theory of thelibrarian's role in the information search process; and Limberg'staxonomy of the role of the school library.The study shows how a number of concurrent factors and prerequisitesinfluence how goals for progression in user education are met.

The use of spread spectrum signals has increased dramatically in military applications. Finding methods for detecting and positioning of these signals have become interesting research areas for signal intelligence purposes. One method is to measure the time difference of arrival (TDOA) that occurs when two receivers are synchronous and spatially separated. Based on the TDOA-technique an audio-demonstrator has been developed and implemented. This report describes the theory for how sound received in microphones can be used to extract information about the transmitter?s position from the measured time difference.

By the year of 2007, 97 % of all listed companies in Europe had a CSR strategy described on their website. As the concept of CSR during the last decades has increased rapidly in popularity, a need to understand how such a strategy can be implemented has followed. While working with CSR in an integrated manner shows similarities to other popular management ideas, such as Lean and TQM, companies applying to a CSR strategy has been shown to be under higher scrutiny from media and NGO:s. Through a case study this thesis examines how these special circumstances of a CSR strategy makes The Body Shop use organizational control to avoid being subject to scandals due to not fulfilling the promises made to its customers. The results show that The Body Shop's commitment to CSR creates a need for a stringent bureaucratic control system that highly restricts the freedom of action for its employees.

Aim: The purpose of this study is to increase the knowledge around the location?s importance when rent setting office premises. Furthermore, I want to get broader knowledge about the real estate market as a whole when since it is of current interest.Method: The study is performed with the aid of qualitative interviews on persons with experience of office premises in Stockholm city. Theoretical dates mainly have been gathered via literature and the Internet. Then I have put together the interviews in order so that I finally can analyze empiric with theory.Result & conclusions: The results that have been achieved with this essay are how the concept location has been used within the real estate sector, also how important long-term thinking is when letting of premises, not only office premises.Suggestions for future research: Future studies can increase my study with more interviews, with for example real-estate owners.

Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions.     The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates.  We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.

Non-profit organizations gain increasing attention in society but their legitimacy often decrease by scandals in separate organizations. Doctors without borders (MSF) constitutes an exception and has managed to retain their legitimacy. The aim of this study was to examine how MSF built and retained its legitimacy towards institutional actors in their environment, when the branch in general is suffering from a crisis of confidence. In a case study, this was done by identifying the institutional pressures on MSF and examining which strategies MSF uses to handle the pressures. The study was conducted through qualitative interviews with employees at MSF and actors in their environment.

Vattenfall hedge its future electricity production in order to decrease fluctuations in theresult. Hedging can in a simplified way be described as selling the future electricity deliveriesin long-term contracts so that the future price of the delivery becomes fixed. The contractsused are electricity forwards traded at the Nordic electricity market Nord Pool. Animbalance between buyers and sellers can lead to a situation where the forward price notequals the expected spot price. The difference between the forward price and the expectedspot price is referred to as the market risk premium.

Purpose:The background to this study is an upcoming sale of a property. Owner of the property is currently city of Gävle and tenant is Jan Ekroth who runs the hostel Gamla Gefle in the buildings belonging to the property. The purpose of this study is to investigate whether Gamla Gefle AB has the financial ability to acquire the property and if it can be defended in a commercial plane.Method:In this study a qualitative method has been used, in which empirical data has been gathered from interviews and financial data taken from annual reports. These empirical data have been put against our theoretical framework and led to our analysis. In the analysis, cash flows and discounted future values have been calculated to determine the outcome of the investment.Results & conclusion:The study reaches the conclusion that the hostel Gamla Gefle should complete its acquisition of the property, in spite of an decrease of the annual cash flow.

Introduction: The world is changing rapidly and the uncertainty that characterizes today´s society makes companies preparations for the future crucial. Purpose: To examine how CEO:s in small companies look at the future and what kind of preparations they make in order to meet it. Hereby, our ambition is to find out whether there is a difference between companies working in industries characterized by different degrees of stability. Mode of procedure: The purpose of this thesis has been fulfilled by interviews with four CEO:s from industries characterized by different degrees of stability. Result: The companies working in relatively unstable environments tended to be relatively more flexible and have an emergent strategy formation process, whereas companies working in relatively stable environments displayed relatively less flexibility and tended to have a planning strategy formation process..

Technological advancements in information and communication technologies (ICT) have resulted ina need to use ICT in schools. Sweden has actively promoted ICT in schools since the early 1980's.In Japan, 1994 saw the government's first step towards active promotion of ICT in education. In thisstudy, we have compared the strategies used to promote the use of ICT in elementary and secondaryschools in Sweden and Japan. Our findings suggest that a similar 3-step approach was used in bothcountries: 1, infrastructure; 2, effective use of ICT; 3, implementation of ICT. A significantdifference was found in the way the two countries planned their strategies.

AbstractThe aim of the study was to examine the relation between estimated fluidintake and real fluidintake among dialysis patients. The data were collected through study specific questionnaire and data from the medical record. Patients attached to eleven Swedish dialysis units were asked to participate. The number of patients that fulfilled the inclusion criteria were 222 persons of whom145 (65%) chose to participate in the study. The dialysis patients estimated their fluid intake for a day in average 9,06 deciliter.