The purpose of this study is that, based on expertise in special education tutoring, examine the degree of supervision demanded by teachers in primary schools. As a result of this study, we can see the views teachers have regarding guidance within the following issues: the demand for tutoring, the importance of conversation and reflection, and guidance from the specialist teacher.Since the study deals with phenomena of a qualitative nature, we use semi-structured interviews in the empirical part of trying to understand the informants' way of looking at the phenomenon we are investigating. The study included interviews with six teachers in the elementary school year?s 1-3. The results show that there are more opportunities than obstacles to mentoring.

Social media constitutes an increasing part of organizations and businesses today, regardlessif its segment is B2B (Business to business) or B2C (Business to consumer). The use ofsocial media has been self-evident for many companies, especially throughout the B2C area.The study examined attitudes towards Web 2.0 and social media in the B2B-segment, andwhat advantages and disadvantages that might exist with the use of the implementation. Inorder to answer the research question a qualitative case study on the company IFS (Industrialand Financial Systems) was made..

The aim of the study was to describe the oral health development among patients at the Public Dental Care clinic in Bromölla who made an agreement regarding Healthy Dental Care during the years 2001 and 2004, compared with patients who did not made such an agreement. The study material was obtained from dental journals in total at 150 patients. Data regarding age, sex, health status, tobacco use, plaque- and gingivitis values, pocket depht, initial- and manifest caries, risk assessments, preventive measures by dental personel and acute dental care between year 2001 and 2004 was obtained from dental results. Almost twice as many man made an agreement compared to women. Tobacco use was higher in control group both 2001 and 2004.

The purpose of this paper is to through a conceptual definition, outline the meaning of integrated reporting. The empirical study aims to identify the development of integrated reporting in terms of driving forces and participants. We also intend to identify and explain the effects of integrated reporting and to describe, analyze and create an understanding of what is required of companies and the challenges an application of integrated can bring. To achieve the purpose of this paper, we have formulated a central question; What is integrated reporting and what will this development mean for companies?  To answer the central question of this paper we have chosen to apply a qualitative approach with case studies as a research strategy.

Caran has a strong belief that women leaders affect the financial profitability positive. Since women leaders are intangible resources it is very difficult to calculate its exact value. The authors found that one of their measurement methods can’t be used to calculate the value of women leaders. The other measurement method can calculate significance between women and men leaders and provides an index to be compared to other groups. But there is no prove that women are better creating value than their men colleagues, the figures indicate that women add more value due to their lower wages.

The purpose of this essay is to analyze and understand how producerbrands are able to communicate their brand through today's marketing channels, also how development and changes that occur in the society can affect the producers communication abilities. We have seen a tendency that many retailers have created their own brands that are competing with the producers, this leads to the fact that producers in some cases are having trouble communicating their brand to the end-consumer. The fact that the producers marketing through retailers now is more limited than before, the producers now have to capture the consumers wants and needs through other channels.This essay is based on a qualitative method involving seven interviews. The persons that we've chosen to interview are carefully selected based on their specific knowledge about the subject in question..

This study concerns how organizations manage various problematic areaswhen implementeing Business Intelligence and experiences from BusinessIntelligence project failures on management level. In order to highlightthese questions, we have carried out interviews with four organizationswhich have great experience in working with Business Intelligence on adaily basis.The result of the study shows that all organizations deal with difficultiesregarding cost-benefit issues and justification concerning BusinessIntelligence investments. The result also showed that the organizationsfaced difficulties with integration concerning time and cost. Documentingand securing support systems presented different attitudes between theorganizations, primary in the question about sub complements to BusinessIntelligence and in the way that they were documented. In the discourse oflegal issues and privacy the majority of the organizations chose not to storepersonal information relative to legal security demands.

Background and problem: Whether or not the pay to executives is fair is widely debated. During the last years especially the variable pay has been in the spotlight. But at what levels are the compensations really at? Media?s focus is mainly on the absolute highest compensations which may result in a skew view on pay-for-performance incentives.Purpose: The purpose of this thesis is to establish the levels of compensation to executives in a wide range of randomly selected companies listed on the Stockholm stock exchange during the years 2001 to 2005. Furthermore, the impact of a set of firm specific variables on compensation levels will be analyzed with basis in several hypothesis.Delimitations: The variable pay considered in this thesis will only be variable cash bonuses.

This paper analyses the pricing on spare parts. Empirical studies have showed that manufacturers of durable goods make an unproportional large profit on its spare parts in relation to the revenue it generates. It is first showed that according to the standard economic model the price on spare part ought to be zero since the producer include an insurance in the price of the main good. Further it is showed that moral hazard alone do not explain the pricing found in the studies. Finally an analysis of whether consumers with present-biased preferences could be a possible explanation is made.

Svensk filmindustri idag finansieras huvudsakligen genom statliga medel. Dock finns det inte tillräckligt med finansiella medel jämfört det antal svenska filmer som produceras varje år. När finansieringen är otillräcklig kan det vara av största vikt att förstå och kunna arbeta med finansiell bootstrapping som verktyg för att kunna slutföra produktionen av filmen. Finansiell bootstrapping är ett begrepp som kan fungera som ett resursanskaffande verktyg för att tillföra resurser till en produktion till en lägre kostnad än marknadspriset, eller till ingen kostnad alls. Denna uppsats syftar till att undersöka om detta verktyg finns inom svensk filmproduktion ? och i så fall vilka som använder verktyget och varför.

There have been several projects with solar installations in Sweden, and Sala-Heby Energi (SHE) wanted to create a solar plant. The question answered in this thesis is whether it is economically viable to create such a source of sustainable, renewable energy. The plant would be built with the help of the financial effort from 120 customers. This economic union would sell the electricity to the SHE, for SEK 4.50 per kWh up to a certain level over a period of 10 years. It would be a long term commitment to environmentally friendly electricity, using solar cells which convert sunlight directly into electricity.In year 2009 there was introduced a new state aid for photovoltaic systems, to create an increased and continuing interest in solar cells.

This research aims at identifying the opinion leaders in order to study their behaviour, characteristics, their role within the word of mouth process, and what importance they have upon another consumers purchase decision. Also, to investigate the content of the message being spread. The results from the study show that opinion leaders are strong in spreading word of mouth. Messages were adapted by opinion leaders to suite their target audience. The results further contribute to the discussion about Watts? ?influentials?..

Bacteria are a problem that occurs naturally in dishwashers when the dish stands there dirty for an extended period of time. To get rid of the unpleasant smell that the bacteria is causing, the most common solution is to run a regular washingcycle which can cause problems for the environmentally-conscious consumers since this causes unnecessary energy waste and emissions of chemicals in the washwater. To solve the problem in a more environmentally-friendly way by directly attacking the bacteria with an appropriate bacterialreductionmethod can therefore be an attractive feature in a dishwasher. There are many different ways to treat surfaces that have been exposed to the bacteria. Some high-profile methods are UV-radiation, microwaves and oxidant (ozone) that all three have had success in reducing bacteria in different contexts.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The purpose with this research is to examine how the green marketing in retail trade can be developed in order to promote the eco-labeled products closer to the consumer.The method for the survey includes interviews with managers of a few retailers and their customers in the industrial sector. The purpose with the interviews was to produce the retailer and the customer?s perspective of products with eco-label on.The research is limited to the region of Västra Götaland.The results from this research indicate that there is a lack of communication between the retailer and the consumer. The consumers don?t think that the product is available.