Syfte och frågeställningarSyftet med studien är att undersöka hur idrottslärare utformar friluftslivsundervisningen för rullstolsburna elever som går i klasser med icke rullstolsburna. Vi ställde följande frågor: Hur bedriver idrottslärarna friluftsundervisning i skolan samt vilka möjligheter och begränsningar finns det för rullstolsburna elever i friluftslivsundervisningen? MetodVi har genomfört kvalitativa, semistrukturerade intervjuer med tre stycken idrottslärare på tre olika skolor. De intervjuade idrottslärarna undervisar eller har undervisat i idrott och hälsa i en klass där en rullstolsburen elev har ingått. ResultatDe intervjuade idrottslärarna bedriver en relativt varierad friluftslivsundervisning där de rullstolsburna eleverna är med i friluftslivsundervisningen i det de kan, vilket är det mesta av nämnda undervisning. Lärarna menar att det största hindret är den eländiga terräng som skogen ibland kan bjuda.

Denna studie granskar aktieanalytikers arbetsmetodik, deras påverkan på aktiemarknaden samt deras upplevda yrkesproblematik. För att åskådliggöra detta har vi genomfört tio djupintervjuer med aktörer från dagens finansbransch. Fem analytiker från de större analyshusen samt fem experter från diverse relaterade finansområden har intervjuats. Målsättningen är att granska analytiker utifrån dessa tio respondenters olika perspektiv och därmed tydliggöra analytikers roll i det finansiella maskineriet.Detta uppnås genom att fokusera på tre delområden: Hur analytiker faktiskt praktiserar sitt yrke och vad för vetenskaplig förankring de har (1), vad de har för påverkan på aktiemarknaden (2) samt vilka svårigheter de upplever att yrket möter i dagsläget och en nära framtid (3).Studien påvisar att variablerna bakom aktievärderingarna är viktigare än värderingsverktyget i sig. Analytikers verktyg för analys är därför bristande vilket har sitt ursprung i företagsekonomins ofullständiga finansiella teorier.

Sweden has formulated ambitious energy goals which signify that by year 2050 the energy usage should be halved. One of the objectives is the reduction of energy usage by 20% by year 2020 and that it should be compared to the usage of energy from 1995. In parallel with increased energy requirements for buildings the demand on housing conservation, by highlighting also buildings from the last 50 years as part of the building heritage, continues to enhance, which in theory means that there is a conflict between these.The law will never be able to point out unique buildings and PBL (planning and building act) is not especially concrete. The National Housing Board has tried to make this more concrete by the new BBR regulations though there are still an enormous variety of interpretations.This report deals with the conflict between conservation requirements and additional insulation of the building envelope and is limited to multi-residential buildings built between the years 1945 and 1975. It is the stock with the greatest energy consumption and that is where the big challenge lies.

In the last decades the Swedish labor market has been characterized by a stereotype perception on women?s role and position on the market. The perception speaks of the characteristics of female leadership as being less qualified causing the gaps between the two genders to transform into a gender segregated society. The historically slow progress has limited the career opportunities for women to reach top management. However the increasing discussions during the 21st century on how to reduce the gender differences in the labor market has made it more acceptable with women on higher positions.

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

Holmen Skog, region Norrköping, is located in an area with good potential for backhauling because a large number of geographically scattered mills. However, despite these factors there are many difficulties preventing the realization of this potential. The purposes of this study were twofold. First, from a hauling contractor perspective, to calculate backhauling profits and suggest a profit sharing scheme. Second, to identify and quantify obstacles and possibilities for realization of backhauls.The study required the use of three different types of methods.

As a consequence of a turbulent financial market with recurring recessions, the Basel regime was developed, an institutional change with the purpose to create enhanced financial stability through increased capital requirements and increased scrutiny of internal procedures. The Basel regime is an often recurring element in social debates where various aspects are discussed, one of which is whether it maintains its purpose to secure financial stability or whether it is cost effective, and if not, who gets affected by these potential costs.The majority of previously conducted research within this area agrees with the opinion that changes in the regulatory framework within the financial markets, such as the Basel regime, has led to reduced risk of bankruptcy for the banks which has contributed to increased global financial stability. However, research illustrates that these types of changes in the regulatory framework impose a financial burden leading to contradictions in the division of these costs between costumers and shareholders. This dissertation has been conducted from a shareholders perspective, out of which the study ?s three hypothesis has been created from.The data in this study is built upon the stock price from the three largest available banks? shares (based on total assets), in the 26 countries which are represented in the Basel committee from (2007) to (2013).

I modern tid, andra världskriget och framåt, har finansanalytikerns roll vuxit markant och dess inverkan på börsen diskuteras numera flitigt. Forskning har bedrivits flitigt utomlands om hur dem arbetar inom yrket men materialet I Sverige är dessvärre väldigt tunt. Det finns en studie från 1992 av Lars Olbert där han kartlägger svenska finansanalytikers informationsanvändning och vilka värderingsmodeller som används i praktiken och inte bara i teorin. Denna kartläggning skulle vara intressant, och releveant, att uppdatera. Därav denna studie.Syftet med denna studie är att undersöka vilken information och värderingsmodeller som svenska finansanalytiker använder vid företagsvärdering 2011 samt att kartlägga om det finns skillnader i informationsanvändning mellan 1992 och 2011.Studien utgår ifrån en kvantitativ metod där empirin samlades in genom en webenkät.

I Sverige är trakthyggesbruk med kalhuggning det dominerande skötselsystemetmen intresset för kalhyggesfritt skogsbruk har ökat de senaste åren. Alternativentill kalavverkning är omdiskuterade och kritiseras ofta för att inte vara lönsamma.Målet med detta examensarbete är att analysera ett långtidsförsök med olikaskogsskötselsystem och att diskutera eventuella produktionsskillnader. De fem skötselåtgärdersom undersöktes var 1) kalavverkning med plantering av gran och tall,2) naturlig föryngring under fröträd, 3) blädningsbruk, 4) dimensionsavverkningoch 5) orörd skog (referensyta). Fältförsöket ligger på Siljansfors försökspark iDalarna och anlades 1923. Alla försöksytor har en areal av 1 ha.

Purpose: This study deals with warehouse management with an emphasis on vertical lift modules (VLM). The aim is to examine the effect of the implementation of VLM on a business's warehouse management. In order to obtain a result, the study has been based on the following questions:? How was the warehouse management designed before the implementation of VLM?? How is warehouse management designed after the implementation of VLM?Method: To be able to answer these questions, interviews with ten users of VLM performed. All users usually lift systems from the same manufacturer.

The Transport division is responsible for the internal transports on Sandvik MaterialTechnology AB. At the moment there is no clear picture of how the straddle carriers aremoving at the division Primary Products and if it is working in a satisfying way. It isimportant to see the whole picture of the transportation flow so improvements can be made.The purpose of this essay is to survey and analyse the truck flow in a Lean Productionperspective. The essay is delimited to only include straddle carriers transportation ways in thePrimary Products division. To survey the truck flow we have used a method called Walkthrough.This means that we have walked thorough the whole production flow andinterviewed some of the employed on the way to get the necessary information.

Utdelningar är ett relativt välkänt och utforskat område men ingen accepterad förklaring till dess påverkan på företagsvärde finns och tidigare studier tyder på att forskare till stor del har kommit fram till olika resultat. Men forskning kring utdelningsfrekvensernas betydelse och dess påverkan på företagsvärde är begränsad vilket leder oss in på ett område som är relativt outforskat. Syftet med detta arbete är att kvantitativt undersöka om utdelningsfrekvenserna påverkar ett företagsvärde.Undersökningen baseras på de två amerikanska listorna Nasdaq och New York StockExchange. För att göra studien så aktuell som möjligt grundar sig undersökningen på observationer mellan 2009 och 2013 och innehåller totalt 11 144 observationer. Bolag på den amerikanska marknaden använder sig av främst fyra utdelningsfrekenser: årliga,halvårsvis, kvartalsvis eller månadsvis.

The demand for shorter lead-times and increased delivery reliability puts pressure on companies to provide more efficient logistic services. One strategy to deal with this demand is by outsourcing logistics to a third part. The development of logistics information systems enables increased control over business supply chains. This is why Green Cargo aims to create a Logistics Control Tower (LCT) solution to provide it?s customers with better information with higher availability.

The aim of this study is to examine the significance of having a music department at the public library in Enköping, and how the organization of the phonograms is handled. The different areas examined are the reason of the reintroduction of a music department, its budget, its users, the work with selection, the marketing, statistical data concerning loans, the work with classification, indexing, and organization of the phonograms and the future of the music department. The empirical material consists of qualitative interviews with staff connected to the music department at the public library in Enköping. For the theoretical frame, Sanna Taljas discourse analysis of music libraries in Finland is used. Talja presents three discourses which all show different views on what kind of material a music library should contain.

In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.