Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE13E, spring semester 2014Title: Capital budgeting in Municipal-real estate companies - A study of the law of public housing company impact on capital budgeting.Authors: Axel Erlandsson, Caroline Hellman and Niklas LundqvistTutor: Anders JerrelingBackground: Municipal owned real estate companies  has in the past been obliged to take responsibility for providing housing to Swedish municipal inhabitants. Municipal owned real estate company?s has in the past been prohibited to act in profit purpose. In January 2011 the previous law of public housing was replaced with the new law on public municipal housing companies. The municipality may not provide the municipal owned company with any financial advantages against a private owned real estate company.

The competition for people´s attention becomes harder and harder. If the libraries want to continue to attract visitors it´s important that their business is promoted. The purpose of this thesis is to in-vestigate how two public libraries work with marketing. The study is based on a marketing model, introduced by Philip Kotler and further developed by Eileen Elliott de Sáez. Kotler believes that marketing is a social process and that everything can be promoted.

This thesis examines the verification of the terms and conditions stated in contracts based on the Public Procurement Act. In March 2013 the Swedish state procurement commission released " Good Business - A Strategy for Sustainable Public Procurement " (SOU 2013:12), which found that the proportion of control and verification is relatively low. The thesis examine how verification is carried out and looks for an explanation to why verification is not more oftenly performed. To answer these questions two care studies, based on seven semi-structured interviews, is presented as the empirical material. Network theory has been used to analyse the empirical results, and aspects of commonly used theories such as contract management and "Markets and Hierarchies" by Williamson has also been taken into account.

The purpose of the essay was to investigate the way four different educators, at a pre-school with a bilingual profile, work towards strengthening the children?s bilingualism as well as their identity. The research questions concern which guidelines are being used, the educators perceptions concerning children?s bi- and multilingualism and in what way they believe that their pre-school distinguishes itself from others.Qualitative individual interviews and observations were conducted and the empirical data was analyzed using a theoretical framework, constructed of theories concerning language development, ethnicity and identity.The result presented in the study shows that the pre-school not only follows the national curriculum but also their own guideline. The guideline states that there should be both Spanish- and Swedish speaking personnel and that they are ?responsible? for the education in their own language.

Knowledge regarding pain and pain treatment is an essential part within nursing that a nurse is responsible for. Earlier studies have shown that lack of that kind of knowledge often results in inadequate treatment for pain. The purpose with the study was to describe nurses? knowledge regarding pain and pain treatment at a medical unit in a hospital in central Sweden, and to see if there was a distinction in knowledge related to professional experience. Data was collected through a questionnaire with questions referring to pain (6 questions) and pain treatment (6 questions).

The economic crisis has affected the airline industry as much as it has affected all other industries in the world. The small airlines and maintenance organisations must find new opportunities and options in order to survive the harsh crisis. Priority Aero Maintenance is now an approved maintenance organisation performing maintenance on aircrafts, engines and components. The company sees economic gains in the future by becoming an approved organisation that follows the European Aviation Safety Agency guidelines (EASA) and meets the requirements outlined in the rules of Part-M.In order for the company to become an approved organization, responsible for continuing airworthiness of aircraft, a handbook should be presented to the local authority. This handbook describes the company?s responsibility for the continuing airworthiness in order for the authorities to get an insight into the company and its work.This thesis resulted in a draft of CAME (Continuing Airworthiness Management Exposition) and this draft has been approved by Priority Aero Maintenance.The CAME will in the future be used by the company as a basis for developing a more detailed manual to be presented to and approved by the Swedish Aviation Authority (Transportstyrelsen)..

The evaluation of the function of the feeding of sheep herds is suggested to involve the work effort, the fulfilment of the nutrient needs of the sheep and the feed waste. Mechanisation of the feeding can be very simple or include high degrees of mechanisation. Three different farms, representing different levels of mechanisation are presented. Descriptions and analysis of the feeding systems including mechanisation, work effort and estimations of the feed waste are made on each farm. The herd with the most advanced feed mechanisation included a rolling feed band and mix wagon. The other farms were partly or little mechanised including ad lib feeding from big bales and manual distribution of hay and concentrates. The most mechanised farm was able to feed a large herd of sheep at a low work effort and little feed waste. However, the investment in machinery has to be weighed against the improved efficiency.

This essay aims to investigate the perceptions of responsible personnel in a primary school about the use and importance of EQ, emotional intelligence, in the school's early years. With a hermeneutic approach and by qualitative interviews, we have taken note of the respondents perceptions about EQ. The result shows that EQ can be understood in different ways. Instead of having a common understanding of what EQ is the respondents mention that there are different areas associated with EQ.  Two major results are 1.

The way we design our cities today will affect the living conditions for future generations. Planning as a discipline can become crucial to attain a sustainable urban development with an increased quality of life among the urban population and an improved environment. Urban Agriculture in the Sustainable City -a case study in Managua is a Diploma Work that deal with poverty issues, aspects of sustainability and development work. We have had a theoretical starting-point, but our focus has been on the case study i.e. the practical part, that we carried out in Managua, the capital of Nicaragua. Today about half of the worlds 6,3 billion people live in cities. The demographic growth of the countryside has declined, while the population in the cities is considerably increasing.

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

The conflict in the former Yugoslavia was characterised by extensive war crimes committed by all parties in the conflict. Two international courts, The International Court of Justice and the International Criminal Tribunal for the Former Yugoslavia, have both judged if a genocide was committed in this conflict. This paper examines how these two courts relates to each other concerning their legal judgement of the crime of genocide. Two cases are analysed; the judgement of Radislav Krstic´ at the ICTY and the case Bosnia and Hercegovina v. Serbia and Montenegro at the ICJ.

The purpose of this study was to understand whether there is a difference in how the Swedish police work with Facebook in two municipalities with different criminal records. The methods used were qualitative interviews with the ones responsible for the Facebook-sites and quantitative content analysis of different Facebook-posts, both from members of the Facebook-site and from the police themselves.Among the theories used in this study were the ?four-step relations process? by Cutlip, Allen and Broom, theory around public relations and theory around the public sphere by Habermas.The results showed that there is a difference in how the police uses Facebook between the municipalities and one of the conclusions is that this is mainly because of the ways that the police choose to work with Facebook rather than the difference in criminal records. Another conclusion is that the police get positive feedback from the members on their Facebook-site, and that how much the police uses Facebook as a tool depends a lot on how much resources they have to spend since the ones writing on Facebook are policemen and policewomen, and that the police do not have someone who works with the Facebook-site as a primary task.Keywords: Facebook, police, social media, qualitative interviews, quantitative content analysis, authority, public relations..

Increased consciousness about environmental and sustainable issues has led to consumers and companies who are more in favor of reuse and recycle. Even though this is a fact, people today are buying new things more often compared to before. For instance for a mobile phone the functionality lifecycle is eight years which can be related to the economic lifecycle today which is 1.5 years compared to 3 years in 1995. Only 1-2 percent of the mobile phones thrown away in Sweden today are handed in for recycling. The purpose of this study is to investigate whether an international company within the recycling and reuse of mobile phone industry has a market in Sweden.

The purpose of this study was to examine the goals, possibilities and rationales that could be found in the discussions concerning the digging of ditches by governmental subsidiaries in order to drain the peat bogs of late nineteenth century Sweden. A further aim was to look at the effect on the landscape on a local level i.e. Släthults moss in Bäckaby parish, Småland in the south eastern part of Sweden. In order to be able to explain the connections between politics and landscape changes in a local population and its deciding bodies, influenced by ideas, science and production, a quadruple helix model developed from a triple helix model by Björn-Ola Linér was used. As a model of environmental history, three step thought was used, borrowed from Donald Worster.

The aim of this master thesis is to study how teachers in adult education view the phenomenon of information seeking in education. We have interviewed adult education teachers, and the method used when working with the data was phenomenography. We found three categories in our material: 1. Information seeking is the student?s responsibility; 2.