Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

This study is grounded in an interest in the Swedish Upper Secondary Schools? role as an educator of democratic citizens, with a specific interest in the moral and cognitive development of Upper Secondary School students. Development in these two areas is treated as results of citizenship education.The purpose of the study is to examine moral and cognitive development of students in Upper Secondary School to see if there are any structural differences to be found between the Upper Secondary School programs that are vocationally oriented and the programs that are preparing for further studies on higher levels ? since these differences have been both theoretically and empirically implied. The study is based on an enhanced version of Lawrence Kohlberg?s stages of moral development (with teachers? evaluations of students? capacity as a reference point of the students? actual level of moral development) as well as on Kieran Egan?s theory of development through the use of cognitive tools (as seen in five different ?shapes of understanding?).

The goal of this thesis is to investigate the W3C Geolocation API from a developer?s perspective, focused on whether it makes development of location-based applications more accessible to developers. This has been investigated by looking at available ways to locate, possible uses, the functionality offered, the necessary level of prior knowledge needed for a developer and requirements on developer tools. This has been achieved through studies in relevant areas, a thorough introduction to W3C Geolocation API functionality, and by using the API to develop two different location-based applications as a demonstration. Testing of applications, on different platforms and in different environments, in conjunction with investigation of the rest of the material has shown that W3C Geolocation API in many ways actually makes development of location-based applications more accessible for developers. The API also provides fully adequate functionality and quality to meet the requirements for development of both simple and very advanced location-based applications. Målet med denna uppsats är att undersöka W3C Geolocation API ur ett utvecklarperspektiv, fokuserat på om den gör utveckling av positionsbaserade applikationer mer tillgänglig för utvecklare.

Envirotainer builds containers that are specialized in transporting of temperaturesensitive products these containers are customized for airplanes. The containers arethen leased to other companies, most often to pharmaceutical companies.Envirotainer are based in Lagga, Knivsta. It is also here where the production of thecontainers is held. The container RAP T2 was designed in the early 80ies. The RAPT2 contains a fleet of about 1220 containers spread all over the world.

Background: Today businesses are largely structured in projects and temporary organizations. In many companies, the ability to pursue projects is decisive for the business efficiency and competitiveness. The risk literature do not discuss identification and handling ofproject risk in building- and construction companies to a large extent, which has led us to investigate how project risk can be treated and handled in Swedish building- and construction companies. Purpose: The purpose of this thesis is to cover and describe business risk in Swedish building- and construction projects with focus on different risks and risk tools, and also to modify a model for evaluating the business risk maturity. Realization: This thesis has both traces of a case study and a cross-section study and examines eight different companies that are active in the building- and construction business.

Nowdays an efficient production is critical to achieve for companies competing on the market for steel cutting tools. One of such companies is Halmstad based Tooling Support Halmstad AB that manufactures threading-taps, threading-dies and parting off tools, towards a centralized warehouse in Schiedam, Holland. The large amount of different products, approximately 2500 is a big contributor to the problem along with a new order system that creates a demand of low setup times. Previously the company was forwarded orders through quarter based prognoses which enabled planning of the production over a longer time span. Currently the newer order system ZENIT is in use and the company thereby gets their orders weekly.

To assure good quality the software needs to be tested to find errors and to verify that the programme meets the customer?s expectations. Traditional methods are usually used in software development and means that a number of predetermined steps are followed. By using agile methods the development can more easily be adapted to the changes on the market. With these methods the testing is carried out continuously throughout the project.

Evaluation of joint swelling is an important part of the orthopedic examination and can be used to follow a patient?s progress during rehabilitation and therapy. Usually a swelling is assessed by palpating the joint but a more objective, but still easy to use, method would be preferable.This study seeks to increase the knowledge in veterinary rehabilitation by validating four different measurement tools (three recognized and one novel) for the assessment of elbow joint swelling: palpation, tape measure (circumference and figure eight measurement), slide caliper (craniocaudal and mediolateral positioning) and tonometer. This was achieved by calculating the inter- and intra-rater reliability and correlating the results from the different measurements with each other.The methods with best inter- and intra-rater reliability as well as good correlation among themselves were shown to be slide caliper with craniocaudal positioning, circumference and figure eight. Additional studies, with a larger and more diverse material, ought to investigate these methods further..

The purpose of this study is to analyse and compare how religious and non-religious world views are described and represented in three Swedish textbooks. The main question of this study is: How do three textbooks for the first stage of religious studies in high school represent non-religious and religious world views based on the text analysis tools: ethos, modality and transitivity?The three textbooks that are being analysed and compared were produced in the years of 2000, 2002 and 2009. The textbooks are used when teaching the first stage of religious studies in Swedish high school. The text analysis that I´ve chosen to use in this study is a part of Norman Faircloughs critical discourse analysis.

Ever since Internet revolutionized the world, e-stores and e-commerce has grown into becoming a natural part of consumer's everyday life. Much thanks to it's facilitative and time saving characteristics. Online, consumers are provided with a huge assortment and the opportunity to shop any time they like. Yet, the absolute greatness of e-stores is the possibility to push prices below the physical store price, which seems to be most appreciated to a large extent by consumers worldwide. The fact that e-store sales in Sweden grew 14% last year verifies this.As more players step into the virtual world of e-commerce the competition gets tougher.

Title: Nu är det dags för fotboll 2.0 I En studie om hur fotbollsklubbar i allsvenskanarbetar med relationsmarknadsföring med hjälp av sociala medier.Short explanation of the titleWe chose the title ?Nu är det dags for fotboll2.0?because it relates to the socialhabits that occurs between individuals within society today. People are moreinteractive online than before due to the development of Web 2,0 and social medias.Main purposeThe main purpose of this thesis is to describe how professional football clubs usesocial media tools to establish, maintain and develop relationships with costumerswithin the field of sports.MethodologyThe thesis is based on a qualitative research with an inductive approach to make itpossible to create a depth within the research. In addition, we have a hermeneuticperspective to build an understanding for the hard labour that is put in action byworkers in the football clubs only for the reasons of making relationships possibleand strengthening bonds by using social media tools. We have gathered theempirical information trough interviews with main leaders within chosenorganizations that use social media tools on an every day basis.

Due to the increasing international operations for the Swedish Armed Forces these new types of opponents needs new tools to cope with these commitments. A couple of years ago the Swedish Armed Forces had no non-lethal weapons, but today the Swedish soldier has a number of tools to choose from.The purpose of this paper is for the reader to get a presentation of which non-lethal weapons are used today by the Swedish Armed Forces and a sample of what non-lethal weapons are out on the market today. My main question is which non-lethal weapons do the Swedish Armed Forces? miss in their non-lethal capabilities set.I have collected information from a wide selections of sources like reports from the Swedish Defence Research Agency, the Swedish Armed Forces? own regulations and the Internet. The information is then processed and divided into five chapters: The development of non-lethal weapons, description of technologies, non-lethal weapons in the Swedish Armed Forces, Non-lethal weapons on the market and Results.This paper is limited to handheld, portable and man to man non-lethal weapons, all non-lethal weapons in the Swedish Armed Forces or on the international market are not covered.My conclusion is that the Swedish Armed Forces should acquire three 40 mm projectiles, one 12-gauge projectile and one TASER®..

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bebyggelseantikvariskt program15 hpInstitutionen för kulturvårdGöteborgs universitet2014:12.

The domain of this thesis is Personal Information Management (PIM) which is a sub-domain to human-computer interaction (HCI) that specifically concerns the interaction between human and information. The purpose of the study is to make an exploration of information management in a scientific research setting, to study which tools and strategies for information interaction that are used in the context and to suggest possible improvements of today's practices. Three in-depth interviews with scientific researchers have been conducted followed by a qualitative analysis of the results. The results show that there are great variations among the three respondents and that there can be distinguished as much as 15 different dimensions that when put together forms a unique PIM profile for each individual. The recommendation following this is that tools for PIM have to allow a high degree of individualisation.

Poorly maintained forges are a common sight in the province of Gästrikland. Because of their changed appearance, possible move from the origin location and poor items related knowledge they will rarely qualify for the range of funds available through Länsstyrelsen. Therefore this study deals with the problems associated with the forges in southern Gästrikland, i.e. Hedesunda and Österfärnebo parishes.The aim of the study is to increase the items related knowledge of forges and perhaps form the basis for restoration projects in the area. Eleven forges have been examined and the changes they have undergone have been highlighted.A forge was erected on the farm and was used for the households needs such as producing and repairing tools.