De flesta är överens om medarbetarnas viktiga roll i ett företag. Det är personalen som kan påverka företagets ekonomiska situation, då personalens välmående på arbetsplatsen påverkar företagets lönsamhet och effektivitet. Många ställer sig frågan varför inte personalen tas upp i redovisningen? Den här uppsatsens syfte är att undersöka vad som gjorts inom redovisning av personalhälsa samt diskutera en ny infallsvinkel i arbetet med hälsa i företag..

The aim of this essay is to study the religious education which the Jewish Community of Göteborg offers to members between six and fourteen years of age. The main question of the essay is ?what function does the religious afternoon education serve for the Jewish Community of Göteborg??To answer this question I have interviewed four people who in various ways are engaged in the religious education. To analyse the result I have used Danièle Herviue-Léger?s theory ?religion as a chain of memory?.

Svenska Aerogel AB has developed the material Quartzene® which is of the typeprecipitated silica and contains calcium - magnesium silicate ((Ca, Mg) SiO3). Thematerial is used for molecular filtration of contaminated air. Qartzene?, which is inpellet form, is porous and has a high internal surface which is a requirement for themolecular filtration. With the use of various impregnations, filtration can affect thedesired outcome.

Background: As a result of the financial markets ever ongoing product innovation a new derivative was introduced in the USA in 1997. A derivative that derived it's value, not from the price of an underlying asset, but instead from a climate factor. It's been known for a long time that revenue in certain industries are affected by weather conditions. The suppliers of weather derivatives claim that these weather sensitive businesses can user weather derivatives in order to lessen weather risk. Purpose: To do a critical evaluation of how weather derivatives can be used by companies as a risk management tool.

Being an immigrant in a Swedish school today might not be easy. It´s quite difficult to be accepted and becoming a part of an already functioning group. Difficulties with the Swedish language doesn´t make it easier. Besides that the requisites of the school curriculum program are very demanding and Swedish students are often in advantage already being a part of the system for many years.By following five immigrant boys in grade 6 during ten ensemble lessons, one concert and individual interviews with the boys as well as with their teacher, this study aims to investigate how ensemble playing can function as a social tool and promote interaction as well as integration.The results in this study show that ensemble playing in fact can function as a social tool. The boys developed abilities in playing an instrument as well as cooperating and analyzing by using the social tool of ensemble playing.The results even show that ensemble playing can promote interaction as well as integration.Above everything was the concert where the boys acted in front of their classmates and were treated with great respect and acceptance..

We want in this paper, by using participant observation and qualitative interviews, comecloser to an understanding of what meaning a language café might have for the peoplewho go there. Many of the visitors are people who recently moved to Sweden and are inthe middle of a process of learning Swedish. We want to get a further insight into howthey feel about their situation and what the social encounters on the language café mightmean to them. The purpose is to examine how this can have significance for the identitydevelopment of the visitors.The result shows that the language café is an important place for the visitors because itis the only place they can go to in order to practice speaking Swedish, which isimportant for them to find their place in Sweden. The language café also fulfils animportant function of a place where the visitors can receive an understanding of theSwedish society and reflect about it, but also a place for self-reflection to see theopportunities in the situations they find themselves in.

The aim of this thesis is to fill a knowledge gap regarding how online players use libraries, their attitude towards libraries and what they want out of future libraries. We see it as a problem that the library world of today does not have much knowledge about an audience that is so prevalent in society.The theory used in the thesis is Henrik Jochumsen, Casper Rasmussen Hvenegaard & Dorte Skot-Hansens model that divides libraries into four functions. The four functions are meetings, knowledge, inspiration and experiences. In the analysis we added a suggested fifth function, a digital space, giving the digital interaction and information needs of today´s society. The method was focus groups on online forums for gamers.

Syftet med denna studie är att få en bredare förståelse kring hur små företag outsourcar sin ekonomifunktion samt anledningarna till val av outsourcing av delar eller hela ekonomifunktionen. Vidare ska studien belysa hur små företag behåller styrningen över ekonomifunktionen när den outsourcas.Det är en kvalitativ studie som utgår ifrån semistrukturerade intervjuer med nio små företag som outsourcar sin ekonomifunktion till en extern part. För att styrka undersökningen och få ett perspektiv från den externa parten har även två intervjuer på en redovisningsbyrå och på en bokföringsbyrå utförts, eftersom de erbjuder tjänster inom ekonomifunktionen. I studien har teorier och tidigare studier använts för att besvara problemformuleringen och syftet.Denna studie visar att alla små företag använder sig av en splittrad outsourcing istället för en integrerad outsourcing vid outsourcing av sin ekonomifunktion. Orsaken till detta är små företag har möjligheten att utföra vissa delar av ekonomifunktionen internt.

This bachelor?s thesis examines the ideas behind the phenomenon art exhibitions in public libraries. My interest is to see if and how the art exhibitions can support the libraries in being a public sphere in Jürgen Habermas? sense, open for all citizens and their opinions. My study therefore has two purposes.

The EU market is being deregulated, which sees Swedish farmers that have traditionally been governed by different support systems being forced to adapt to a free market system and having to deal with the concept of supply and demand. The farming sector has during the past several years experienced harder conditions and the deregulation of the market has directly affected farmers. The need for entrepreneurs and that way of thinking has been identified (McElwee, 2006). Swedish farmers are neither familiar with a free market or being required to think in an entrepreneurial manner, does this therefore implicate that Swedish farmers are not entrepreneurs?LRF is a national farmers? organization in Sweden and functions as a support for Swedish farmers.

The aim of this thesis is to, through an empirical study ofthe social tags in the City of Stockholm libraries? OPACwith critical discourse analysis, examine the social tags?linguistic design, usability, and communicative potential? all in relation to the context. It is a linguistic study andit is important to take into account that the tags are extremelyshort texts ? single-word-texts. My starting-pointis that the tags are a form of utility texts.What I find is that a clear majority of the tags are nounsand function as index terms, but that there are differencescompared to authorized index terms.

Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

This essay takes its point of departure in the need for modern day public libraries to legitimize their place in today?s society. Societal changes call for constant reinvention of libraries and as part of this reinvention, new light is being shed on the public library?s role as a meeting place. By investigating contemporary debate articles published in Bibliotek i samhälle and Biblioteksbladet, two major Swedish library magazines, this essay aims to categorize and compare different conceptions of the library?s function as a meeting place.

The purpose of this master´s thesis was to investigate the role and function of the annual reports of public libraries: for what purpose are they put together and how are they evaluated and utilised. The study presents different views on the structure and content of library annual reports. Focusing on a specific public library and its municipal administration, the authors identify and describe problems and possibilities regarding the library annual reports. The study also provides a general view of their occurrence, their addressees and the importance attached to them.In a review of current literature on accounting and activity reports the authors place the annual reports of public libraries in a wider context. The study also presents two current models of performance measurement - the Intangible Assets Monitor and the Balanced Scorecard - which were developed in the private sector, and the authors discuss their relevance when applied to public libraries.Data were collected both in interviews and by means of a questionnaire.

Detta projekt utfördes som examensarbete för högskoleingenjörsexamen i innovationsteknik och design, 22,5 högskolepoäng, vid Karlstads universitet. Som uppdragsgivare stod Reminiscor AB. Uppkomsten av projektet låg i en förfrågan från företaget att utveckla ett moduluppbyggt pedalbord för gitarrister.Det här produktutvecklingsprojektet genomfördes med användarkrav och användarönskemål i fokus för att definiera lämpliga funktioner för och utformning av ett modulbaserat pedalbord. Arbetet inleddes med att undersöka utbudet av olika typer av pedalbord och effektpedaler på marknaden. Intervjuer med gitarrister i olika åldrar och från olika genrer genomfördes för att skapa en uppfattning om gemensamma krav och önskemål som kunde ligga till grund för det fortsatta arbetet.