In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

Through our study we have found that there are moresimilarities than differences in leadership styles. The dominant leadership style of managers in both private and public sector is the democratic leadership style, often in combination with other styles; most notably the authoritarian leadership style. The charismatic leadership style doesn't seem to be popular in neither private nor public sector.Title:                                                                              A study of leadership styles in public and private sector Course:                                                    Bachelor Dissertation - LeadershipAuthors:                                                  Milos Kostic and Rudina ShabaniAdvisor:                                                   Ingemar WictorKeyword:                                                Leadership style, public, private, leadershipProblem formulation:          What differences and similarities in leadership styles are there between managers in private companies and managers in public companies?Purpose:                                                  Our purpose has been to find which similarities and differences there are in leadership styles between managers in private sector and managers in public sector.Theoretical framework:       After studying the theory of leadership, we found four different leadership styles relevant to our study. In the theoretical framework we discuss theories of authoritarian leadership, democratic leadership, laissez-faire leadership and charismatic leadership.

Bakgrund: Överrapportering från ambulanspersonal till mottagande sjuksköterska på akutmottagning är en viktig process som påverkar både den fortsatta vårdkvaliteten och patientsäkerheten. Den ideala överrapporteringen bör vara patientfokuserad med identifierbara problem klart formulerade, dessutom skall överrapporteringen till sitt utförande vara kort och koncis. Dock är överrapportering en process som inte alltid förlöper problemfritt varför behov om att undersöka detta närmare föreligger.Syfte: Syftet med denna studie var att beskriva i vilken utsträckning ambulanspersonal och sjuksköterskor på akutmottagning är tillfredsställda med den överrapportering som sker, samt redogöra för vad respektive personalgrupp anser vara viktig information.Metod: Samtliga anställda inom ambulanssjukvården i Jämtlands läns och samtliga sjuksköterskor på akutmottagningen vid Östersunds sjukhus tillfrågades om deltagande. Totalt kom 116 individer (71,6%) att delta. Datainsamlingen genomfördes med enkät bestående både av slutna frågor och av öppna frågor.Resultat: Resultatet visar på skillnader mellan de båda yrkeskategorierna både vad gäller vilken information man anser viktig och synen på överrapportering i stort.

Au sein de la direction informatique RENAULT (DTSI), la plupart des chaînes d?assistance pour les utilisateurs des systèmes d?information, sont modélisées à travers un outil de gestion d?incident (ARS/GII-v2). La majorité des ces incidents est créée par le service des Centres d?Appels, Téléphonie et Visioconférence (DTSI/DSO/CATV). Selon leur complexité ou leur caractéristique, les incidents suivent un cycle de vie qui fait intervenir plusieurs équipes des chaînes d?assistance.

The present study examined high school students? attitudes to higher education at university/college and their study engagement in an industrial town in klarälvdalen in the county of Värmland. The main research question was whether there are any differences between students in vocational and theoretically oriented programs regarding their attitude to higher education and study engagement. The results was also compared with a study with the same research question conducted in Countryside town in fryksdalen, Värmland county to see whether attitude and student engagement differ between high school students in different parts of Värmland. The method used was quantitative with data collected by using questionnaires.

The purpose of this study is to examine what pupils in the ninth grade eats for lunch and also whether there is any connection between their lunch habits and perceived ability to concentrate and fatigue. A further aim was to study pupils' experience of dining environment in schools.The study is based on a quantitative method with questionnaires. The study was implemented on four schools in elementary school in themunicipalityofKristianstadand Tanum.Our results demonstrate, in accordance with several previous studies conducted in the same age group, that it is about half of the pupils who eats school lunch every day and that the majority are eating school lunch 3-5 days a week. Furthermore, our study shows that the pupils who rarely eat vegetables in school feel tired and distracted to a greater extent than the group of pupils who eat vegetables almost daily. Our result also shows that the group of pupils who eat the main course 3-5 days a week feel both tired and distracted to a greater extent than the group of students who eat the main course more rarely.In accordance with previous studies our study shows that differences exist between boys and girls regarding food that is eaten instead of school lunch.

Bakgrund: Hållbarhetsredovisning är ett relativt nytt område och den är frivillig för företagen att upprätta. Den regleras inte av några lagar och har heller inte krav på extern granskning, vilket den finansiella redovisningen har. Detta gör att företag kan skriva i stort sett vad som helst. Trovärdigheten i detta sammanhang är ifrågasatt och det finns oklarheter kring vad den innebär, vilket gör det till ett intressant ämne att titta närmare på.Syfte: Uppsatsens syfte är att undersöka vilka egenskaper som kännetecknar trovärdighet i en hållbarhetsredovisning och därmed bidra med kunskap som kan hjälpa till att öka trovärdigheten i företags hållbarhetsredovisningar.Avgränsningar: Undersökningen begränsas till att utreda trovärdigheten kring den hållbarhetsredovisning som upprättas frivilligt av företagen, inte den som är obligatorisk enligt Årsredovisningslagen. Detta på grund av att den omfattas av den finansiella redovisningens lagar och regler.Genomförande: Uppsatsens empiri har samlats in genom en kvalitativ metod där åtta intervjuer genomförts med företag, intressenter och granskare för att få olika perspektiv på trovärdigheten i hållbarhetsredovisningar.Resultat: Studiens resultat visar att viktiga egenskaper för trovärdighet är öppenhet och ärlighet, vilket innebär att ge ut rätt mängd information samt redovisa både positiva och negativa delar av företagets verksamhet.

This study deals with the distinct difference in media attention the earthquake-disaster in Haiti and the flood-disaster in Pakistan got in 2010. There may be many reasons to this divergence, but this study focuses on how news articles can create compassion.   This study, with its critical perspective, examines how two daily papers in Sweden portray the suffering of the victims of the catastrophes in Haiti and Pakistan, and create compassion for them. Furthermore it asks the question who benefits from the newspaper?s description of human suffering in the third world.   The result shows that the manner of which Swedish daily newspapers report from the catastrophe in Haiti creates an emotional involvement, which most likely leads to compassion. Furthermore it shows potential to lead the readers to identify with the suffering people in Haiti.   The Swedish daily newspapers report of the catastrophe in Pakistan on the other hand, does not involve the reader on an emotional level, but gives them the role of a spectator.

Samhället har i en allt större utsträckning utvecklats till att bli ett informationssamhälle, där intressenterna ställer allt högre krav på företagen. Företag världen över har börjat fokusera på hur de påverkar den omgivande miljön, och rapporterar detta genom att upprätta en hållbarhetsredovisning. Förutom miljön, rapporterar även företaget i redovisningen hur de arbetar med de sociala och ekonomiska aspekterna för att nå en hållbar utveckling. I Sverige finns det idag inga lagar som reglerar de separata hållbarhetsredovisningarna, vilket gör att företagen åtar sig ett arbete som sträcker sig utöver vad lagen kräver. Syftet med den här studien har varit att undersöka vilka motiv som ligger bakom ett företags val att framställa en separat hållbarhetsredovisning, samt att ta reda på vilka riktlinjer som används vid upprättandet.

This thesis concerns waste management on construction sites and was conducted on behalf of ICA Fastigheter.Areas of concern:How can an environmentally-efficient waste management system on construction sites be defined? What potential exists for exploiting the waste resources that are generated?How can the waste management be optimised by reducing the quantity of waste and by optimal sorting?How can the client of a project influence the waste management?The purpose of the work was to investigate sustainable waste management in the building and construction sector and to highlight waste as a resource from an environmental and economic perspective.The aim of the work was to define an environmentally-efficient waste management system, to analyse the potential that exists in waste management and to draw up guidelines for optimal waste management.The method consisted of a literature study, two visits to construction sites and four interviews.An environmentally-efficient waste management system means that the waste is managed in the following order of priority:Prevention     Reuse  Recycling     Energy recoveryLandfill     The prevention of waste is an important area that has not been adequately explored by the building and construction industry. The quantities of waste could decrease with the implementation of measures such as ordering materials in the dimensions required, prefabricated components, logistics centres with Just-In-Time deliveries, less and improved packaging and less wrapping. The reuse of waste materials and temporary apparatus as well as the use of a return pallet system are examples of reuse that reduces the quantities of waste.In most cases the source sorting work is a matter of course and the proportion going to landfill is down at a low level. The source sorting can be optimised by sorting all materials that can be reused and recycled to use them as a resource.

The purpose of this study is to analyze and evaluate the suitability of the three instruments SERVQUAL, SERVPERF and Zone of tolerance to measure service quality, from the respondents' perspective. This study has been carried out by a quantitative method in which respondents answered three questionnaires, which was based on the three instruments. The SERVQUAL instrument is a revised version based on criticism by Carman (1990). It is based on the five dimensions; reliability, responsiveness, assurance, empathy and tangibility, with 22 items in which each dimension is associated with a number of items. SERVPERF is the instrument most similar to SERVQUAL and is also composed of the same five dimensions.

The theory that concepts that are interpreted subjectively in building care creates problems in how the concepts are defined in practice within the current governing documents and guidelines for building care. This essay has studied concepts in the building maintenance literature to investigate whether there is consensus in compliance practice within the building process. In the study, 9 concepts have been investigated through conversational interviews and questionnaires answered by practitioners with extensive experience in building care processes. In the survey, an attempt is made, to measure how big or small the consensus is between practitioners who often need to collaborate within the building maintenance process. The investigation shows that existence of the concepts in building maintenance is very common in the theoretical literature examined but is almost completely absent in the craft area. Since laws, regulations, principles, and guidelines have defined concepts to support the decisions in the building maintenance process, it can be concluded that there is a lack of practice for compliance.

With new energy directives in place, the Swedish Social Service (SSS) stands beforethe challenge how to reduce the energy demand in its locales. It is a complex matter,as the locales are rented from various property owners and it becomes a question ofhow to reduce the operational electricity and influence the property owners to workmore with energy efficiency. This thesis takes a balanced research approach in threeparts. Firstly a qualitative part in form of interviews with personnel at the SSS and itsproperty owners, secondly a quantitative part of descriptive nature in form of energystatistics and thirdly a literature review of Energy Management (EM) Supply ChainManagement(SCM), Green Supply Chain Management(GSCM) and EnviromentalPerformance Indicators (EPI). This in order to be able to give normativerecommendations of how the SSS should act to reduce its energy consumption in itslocales and provide new insights on how EM, SCM, GSCM and EPI can be applied ineffect.

Hållbarhetsredovisning har blivit en alltmer accepterad och etablerad redovisningsform bland företag. Detta har visat sig inte minst genom att den svenska regeringen införde ett krav år 2008 på att samtliga företag med statligt ägande ska upprätta en hållbarhetsredovisning samt få den externt granskad. Denna redovisningsform har successivt börjat vinna mark och allt fler företag har börjat upprätta hållbarhetsredovisning vilket revisionsbranschen känt av i form av ett ökat antal granskningsuppdrag. Revisionsbranschen tillämpar idag granskningsstandarden Revisionsrekommendation 6 (RevR 6) för granskning av hållbarhetsredovisningar och med anledning av att företag allt oftare önskar ett externt bestyrkande av sin hållbarhetsredovisning finns det ett behov av en väl fungerande granskningsstandard. I denna studie strävar vi efter att kartlägga drivkrafterna bakom företags upprättande av hållbarhetsredovisning.

Att skolan ska arbeta med hälsoförebyggande insatser beskrivs av Socialstyrelsen som anger att skolhälsovården ska vara en tydlig aktör i det hälsopreventiva arbetet som samhället riktar till barn och ungdom. Därtill betonas skolhälsovårdens medverkan i det hälsopedagogiska arbetet såsom hälsofrämjande undervisning eller individuella hälsosamtal. Utifrån ett individanpassat arbetssätt utgör hälsosamtalet en naturlig del av hälsoarbetet för skolsköterskan. Syftet med studien var att beskriva förutsättningar för skolsköterskans hälsosamtal med elever i skolan med fokus på individ, grupp- och organisationsnivå. Skolsköterskor inom den kommunala skolhälsovården med representation från tre län ingick i studien.