Frigoscandia Freezer AB have seen themselves as an entrepreneur company for a long time, but have lately begun to realise that they have to go against a more administrative era. With that insight they have begun to examine their enterprise in order to achieve this. The division Team Spare Parts has started a project with the intention of checking-up the inventory management, and improving it for the future. To get support for this and other point of views, they decided to let us do our exam thesis as a part of the project.The first part of the thesis deals with the appropriate inventory theory. All calculations in the other parts of the thesis have been based upon this.

Problemdiskussion: Att vencap bolag använder sig av kriterier vid investeringar är välkänt, men hur går man tillväga för att utvärdera dessa kriterier? Vilka metoder använder man? Detta är vad vi kommer att studera i följande uppsats. Syfte: Det finns idag en del undersökningar som har tittat på vilka kriterier vencap bolagen använder sig av vid investeringar. Däremot inte så mycket om hur man går tillväga vid utvärderingen av dessa kriterier. I följande uppsats kommer vi att undersöka hur man gör och om det finns något mönster i våra fallföretags metoder.

Today's real estate buyers value the purchase different today compared to a decade back. Previously it was the return value that ruled the market. This has created problems when the broker must allocate the purchase price of the property's various elements, because non-monetary values such as forest for leisure, recreation, and the feeling of owing has increased in recent years and an increasingly important part in the valuation process. The assessed value can be a guide, but is perceived today to be stereotyped to put a fair value at the individual item. The purpose of this study was to provide the real estate agent decision support and a guide to the likely value of accounting for the purchase price. The report is written on behalf of LRF Konsult. The result is based on a questionnaire survey which was conducted in June 2014 among all those who had bought a farming property in Dalarna and Gävleborg province mediated by LRF Konsult in 2013. The report was made with a split to see if the valuation and motives differ between new and previous owners. It was possible to see a big difference in the reason for the purchase, where a large share of new owner bought the land for capital investment, in contrast to previous owners whose biggest group bought for an active use. At several points it was possible to identify a higher non-monetary value of the new owner from the previous landowner.

Sweden  has  been  characterized  as  one  of  the world?s most  secular  countries, even though  it is  becoming  increasingly more multicultural.  This,  combined  with  the fact that pupils do  not  feel  they  have  enough  time  in  school  for  Religious  Education and that the requirements are increasing made me interested in how they talk about religion in upper secondary school. The aim of this study is to see if there are any differences between how pupils in vocational programs and academic programs are talking about religion and Religious Education. The main questions that were raised revolved around 1)  how  pupils  talk  about  what  religion  is,  2)  how  they  talk  about  religion  in  the Swedish  society  and  3) how  they  talk  about  Religious  Education  in  upper  secondary school. The questions were also about what similarities and differences I could find in the way they talked about these subjects.

This study aims to illustrate the Leader approach and analyze the work of collaboration development within Leader. The idea has also been to describe some of the difficulties that might be encountered in this type of development work. By highlighting the strengths and weaknesses of this approach we hope to enhance the chance that future work in similar projects can be implemented more easily. Leader is a tool and methodology used in the European Union (EU) for work on sustainable rural development and it has been used since 1991. The purpose of Leader is that by supporting rural projects they will gain social capital and development in the rural communities.

I en vid definition är riskkapital alla investeringar i onoterade bolag som bidrar till det egna kapitalet. En annan kännetecknande egenskap är att investeringarna är tidsbegränsade med målet att avyttras inom 3-7 år. Den vanligaste orsaken till att företag väljer att samarbeta med riskkapitalister är ganska given, de behöver kapital till sin verksamhet. När ett företag använder sig av riskkapital hamnar det i en typ av beroendesi-tuation gentemot finansiären, där denna har möjligheten att ställa orimliga krav. Det finns många faktorer som rimligtvis borde påverka vilka krav på finansieringen av företaget som riskkapitalisten kan ställa samt även vilket engagemang de har. Några faktorer kan vara företagets utvecklingsfas, stor-lek på investering, bransch och företagsledningens kompetens. Våra problemfrågor är: Vilka krav ställer riskkapitalisterna i form av storlek på aktiepost, typ av aktie, styrelseposter för att genomföra en investering? Vilket engagemang har riskkapitalister i sina portföljföretag, är de aktiva eller passiva? Vårt syfte är att beskriva vilka krav riskkapitalister ställer på företagen de ska investera i samt vilket engagemang de har i sina portföljföretag.

The aim of this study is to create an increased understanding of shared leadership and how it takes shape in the relationship between first-line managers in human service organizations. Shared leadership is seen as a complement to the traditional one-man leadership and briefly means that two managers share the role that usually is held by a single leader. The study has a qualitative approach based on semi-structured interviews with managers in human service organizations. The interviews mention the mangers thoughts and experiences about shared leadership and gain approval in the hermeneutic science field. The study is analyzed based on symbolic interactionism where perspectives from the theoreticians Mead and Goffman are used.

This thesis examines how a jury on an artistic education adopts next year's students to a BA program at an art school. My intention is to explore how we established artists who are involved in education as professors, teachers (or students) in art education affects who will be released to the exclusive educational path as an art school represents our work in the admissions jury. My ambition is to create an awareness of what it might mean for the reproduction of the artist..

 Bakgrund:I Sverige har 76 % av befolkningen innehav i fonder och den totala fondförmögenheten uppgår till 1 925 miljarder. Kapitalvinstskatten ligger på 30 % och utlöses endast vid en realisation av vinsten. Många svenskar undviker gärna att aktivera denna skatteeffekt och blir därmed inlåsta i sina fonder.Syfte:Syftet med denna uppsats är att utifrån intervjuer med privata fondsparare och aktörer inom branschen förklara hur kapitalvinstskatten påverkar privatpersoners resonerande och agerande. Detta beteende kommer sedan att analyseras utifrån befintliga teorier inom beteendeekonomi.Metod:För att nå studiens syfte har vi använt oss av en abduktiv metod. Det empiriska materialet har samlats in med hjälp av semistrukturerade intervjuer.

The background of this study stemmed from the notion that the majority of homeless women with substance abuse, most of all, wanted a secured place of their own to stay. Few involved professionals agreed and instead of perceiving housing as a human right the women were mostly offered various types of short-term social housing. The purpose of this study was thus to examine and analyze how professionals attached to the social services and public housing companies in Gothenburg explained that homeless women with substance abuse were excluded from accommodation on the open housing market. The qualitative approach included ten interviews with eleven professionals in Gothenburg. The theoretical framework consisted mainly of Bourdieu's analytical concepts of field, doxa as well as social, economic and cultural, alongside symbolic capital.

Vilket arbetssätt har den svenska styrkan i Afghanistan, specifikt i PRT Mazar-e-Sharif, i förhållande till arbetsmetoderna minimum force och show of force? Har det skett någon förändring i arbetssättet mellan 2006/07 och 2009/10? Vad kan en eventuell förändring bero på och kan man se någon inriktning för framtiden? Genom en jämförande fallstudie skall uppsatsen analysera hur den svenska styrkan i Afghanistan förhöll sig till arbetssätten minimum force och show of force vid två olika tidsperioder. Genom att analysera två tidsperioder kan man komma fram till om en förändring i arbetssätt skett samt undersöka anledningarna till den. Resultatet av analysen visar att under åren 2006/07 arbetade svenskarna i mångt och mycket efter metoden minimum force genom användandet av lätta fordon och små patruller. Under 2009/10 har dock en förskjutning mot arbetssättet show of force upptäckts genom införandet av tyngre fordon och fler vapensystem.

The Swedish household?s savings has increased the last couple of years, according to Statistiska centralbyrån. But the amount of households that trades on the stock market has decreased from the year 2012 to 2013. The diminished interest in stock trading carries a risk by leading to a smaller yield for the private savers, and also effect the business development and the economic growth. High brokerage fees will aggravate the ability to attract venture capital.

Real estate financing is one of the key figures for financial success and fundamental to asuccessful business. Funding will come in several different ways, from existing cashflows andassets to new capital requirements which are aimed at different markets.These markets are constantly changing and since the recent financial crisis, there have beenadjustments and austerity measures which led to that the banks have become more restrictive intheir lending.The real estate industry is characterized by both long-term and short-term thinking that ischaracterized by a solid continuity. Our thesis discuss how the demand is in the real estatebusiness and how mature the Swedish market is for junior financingwith focus aroundmezzanine debt and where are we headed in the near future.We've reached out to the key players in the industry on both the buy and sell side of real estatefinancing but also people between lenders and borrowers that handles transaction advice. Tohave been able to implement the analysisa survey and simulation of an investment calculationwas created. This questionnaire was answered by many real estate companies with senior peoplethat had operational positionsmost associated with corporate commitments.

Energy consumption is at present a major political issue, and numerous projects that comprise many nations are currently in process to increase energy efficiency and bring down energy dependency. As a member state of the EU, Sweden now faces the challenge of implementing substantial energy-saving measures until the year 2016. One of these measures is the project ?Green Islands? financed by the EU that intend on creating sustainable islands in areas around the Baltic Sea. The Archipelago Foundation leads the project that concerns the Stockholm archipelago, where focus has been placed upon decreasing energy usage in businesses and services on Utö among other islands.

This report describes the process of outlining a design proposal for a resource planning tool for TV post-production. A feasibility study in form of a participant observation has been carried out on-site, which has resulted in a requirement specification. Based on the requirement specification, mockups have been created to illustrate the functions and features that a final planning tool should have. In addition to developing a design proposal, an evaluation of the existing resource planning tool Ganttic has been conducted. Ganttic has been reviewed based on how well it meets the list of requirements.