Background: The latest development within the business world has been characterized by deregulation and globalization which has made the company bigger and even more influential. The increased power has resulted in a shift of responsibility for the community from the public to the private sector. (Steinholtz och Löhman, 2003) There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) Purpose: The purpose with this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development.

This paper describes and analyzes how individuals and organizations that operate in careers in communications and marketing deal with the search for employees / employers, and how recruiting managers and recruitment consultants are working to create a match between the parties. The study was conducted on behalf of a recruitment agency that offers services in recruiting and staffing for organizations in communication and marketing. The empirical material consists of ten qualitative interviews from three different perspectives on the labor market, recruitment consultants, managers and employees. The interviews were analyzed from sociological and social psychological theories of organizations and individuals opportunities and strategies in today's western labor market. Conclusions that emerged are that organizations need for decreased amount of tied assets provides increased need for temporary employments.

Operationssjukvård krävs under natten för att säkerställa vården och hjälpa patienter inom rimlig tid.  Operationssjuksköterskan i operationsteamet arbetar tillsammans med opererande läkare med det kirurgiska tillvägagångssättet, samt ansvarar för patientens perioperativa vård. Syftet med denna intervjustudie var att belysa operationssjuksköterskornas upplevelser av att arbeta nattskift på en operationsavdelning. Halvstrukturerade intervjuer genomfördes med sex operationssjuksköterskor på ett medelstort sjukhus i Sverige, och efter en kvalitativ innehållsanalys av materialet framkom sex kategorier; Nattens ryggrad ? teamarbetet, Natten ? vårdandets tid, På Natten ? alltid redo, Natten blir till dag, Natten ? tidens tand samt Nattens charm. Studiens resultat speglade operationssjuksköterskornas upplevelser av att teamarbetet utgjorde grunden för ett patientsäkert arbete under nattskiftet samt att operationssjuksköterskorna fick en förbättrad möjlighet att fokusera på omvårdnaden och kommunikationen med patienten under natten.

I denna uppsats behandlas ordföljdsvariationen mellan VSO och VOS i enkla satser i de oceaniska språken samoanska, tonganska och niueanska. En av dessa ordföljder är härledd (deriverad) ur den andra. Denna variation påminner om de syntaktiska fenomenen object shift(objektsflytt) och noun incorporation(nomen-inkorporering). Vid OS har objektet flyttat ur VP, vilket också har hänt i VSO-ordföljden, om denna är deriverad. Vid NI har objektet morfologiskt sammanfogats med verbet, men i vissa språk har objektet endast flyttat till positionen direkt efter verbet, utan att sammanlänkas med detta, vilket också har hänt i VOS-ordföljden, om denna är deriverad.Denna studie är baserad på litteratur som behandlar språk i vilka fenomenen OS eller NI tydligt förekommer, och på litteratur som behandlar oceaniska språk som uppvisar liknande syntaktiska drag.

GPS (Global Positioning system) and GIS (Geographical information system) has been used for planning and inventory in the forest sector for more than ten years. The last years the development has come to equip harvesters and forwarders with GPS and GIS (GIT). The goal with this study was to reach a basis for decision, how Stora Enso Skog should continue its investment in GPS and GIS in harvesters and forwarders. To reach this basis for decision, possible advantages and benefits, disadvantages and problems in the harvesting process was evaluated. The study was made as an interview study with four harvesting managers and ten machine teams. To secure the quality of the results an interview questionnaire was made before the interviews were done. The results showed that GIT will make the harvesting managers work easier.

Projekt har blivit en allt vanligare arbetsform i dagens organisationer, men trots arbetsformens ökande popularitet inom flera olika sektorer så är det inte ovanligt att problem uppstår i samband med ett projekt. För att erhålla en ökad kontroll över ett projekt har därför sofistikerade projektstyrningsmetoder utvecklats, främst av militära myndigheter i USA. Syftet med denna uppsats var att beskriva hur en av de framtagna metoderna, EVM, kan vara ett verktyg för projektstyrning och hur metoden bör implementeras. Vi har också undersökt vilka problem som kan uppstå vid ett byte av projekstyrningsmetod. För att uppnå syftet med uppsatsen har vi genomfört en omfattande litteraturstudie samt en fallstudie på SSAB Tunnplåt i Luleå.

The aim of this paper is to empirically examine the ideological trends and positioning of the Swedish liberal party with the Danish social liberal party. This paper also aims to analyze the reasons behind the trends. By examine the development in these two Nordic liberal sisterparties, this paper contributes to our understanding of why and how party change is initiated. The paper commences with an intuitive notion that the Swedish party has in fact, made a lurch towards the right, during the past ten to fifteen years while the Danish party has retained their social-liberal position in the centre of the Danish political spectrum. The questions then asked are: can this hypothesis be verified empirically? If so, how can this phenomenon of divergence, be explained?The method used in this thesis is process-tracing and the empirical material does to a large extent rely on interviews with central agents as they are specified in the theory of each party.

Volvo Construction Equipment is a world leading company in construction machinery. Tomaintain the best products, development is prioritized. The master thesis regards sound reductionof the hydraulic system on a wheel loader. The background to the master thesis is asimulation made on the hydraulic system, performed autumn 2005. The result of the simulationshows that the energy of the pressure ripple is reduced when the paralleled hydraulicpumps are phase shifted and reduces each others pump pulsations.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

A large part of the Namibian low income population lack access to grid distributed electricity. This mean they are effectively shut out from basic functions such as lighting, information technologies and hygienic food handling. Hence, finding ways of providing affordable off-grid electricity is an important, not to say critical, task.This master thesis is an innovation and concept development project that has been carried out in cooperation with organisations in Sweden and Namibia. The purpose of the project has been to (1) develop a concept for off-grid electricity supply in Namibia and (2) to gain a deeper knowledge within the area of innovation and product development for the Base of the Pyramid population, i.e. the poorest, but largest, socio-economic part of the global population.Essential in this project has been to acquire user understanding and to identify user needs to create a foundation for developing the concept.

The main purpose of this thesis has been to investigate librarians opinions about the need for and possibility to use non-roman script in library catalogues. We have also investigated the routines of handling materials in non-roman scripts in two Swedish libraries. The investigation was made in the light of the recent shift in character set in the Swedish National Library Catalogue Libris. This change will enable use of multiple writing systems in the future.Our findings are that a multicultural society requires special consideration to the needs of citizens who speak other languages than the majority of the population. This becomes difficult when the languages spoken have a different writing system than the one used by the majority.

The problem area was identified due to the fact that research within internal audit is fragmented and insufficient, simultaneously to internal audit becoming more common in the public debate. Crises and scandals in companies such as Enron in the US and Skandia in Sweden have resulted in new regulations regarding how companies should be governed. These regulations have been established in Sarbanes Oxley Act (SOX) in the US, and in Sweden the Swedish code for corporate governance will be implemented in 2005. The regulations imply that companies must provide sound internal control and to accomplish that, companies should have an auditing and consulting internal audit function. The Swedish code for corporate governance denotes that companies can decide to comply or explain why the code is not complied.

 The theme of this essay arises from problematic pictures which travel journalism can bring about foreign countries, and in this specific case Mexico. These pictures can be problematic in the way that they can carry colonial elements and form colonial discourses. The main purpose of this study is therefore to investigate the Swedish travel magazines, Vagabond, RES and Allt om resor, and how they portray places and people in the written texts and photographs. This was done with a postcolonial and discourse theoretical framework, whereas empowerment of certain pictures can lead to formation of discourses, myths and stereotypes about places and people in Mexico. The method used to reveal different aspects of the travel reports was semiotic analysis, Norman Fairclough?s critical discourse analysis and critical linguistics.

Live exports of animals began during the late 19th century and are nowadays a valuable alternative to the slaughter industry in Australia. About four million sheep and half a million to one million cattle are exported annually from Australia to the Middle East and Southeast Asia. Most of these animals are exported for slaughter, but some cattle are exported with the purpose of breeding. One factor that has been the driving force for the live export industry is that countries through tariffs and other barriers have favored the import of live animals rather than the import of meat.The export means that animals with a great cognitive ability are exposed to a long chain of production from the farm to the market and there are many factors that can affect the welfare of the animals in a negative way. Some of the most serious are high temperatures and a high stocking density, although seasickness, noises and handling can also have a negative impact on the welfare of animals.

This study deals with the Adventure Comic Prince Valiant, written and designed by the Canadian artist Harold R. Foster. Focus is on the first two years of publication 1937-1938, where the hero is pictured in his Adolescence. This gives the title of the study: Youth. Earlier writings in the USA on this topic, have concentrated on the artist and less on analyses of the comic itself.