The aim of this study is to analyze how intercommunication between offenders are presented with artefacts during the planning and implementation of a robbery in a cash depot in Stockholm. The methodological approach is based on empiricism from police investigation protocols, which leads this study to a case study. The ambition is to analyze the empirical material from a sociocultural perspective. The results shows that the offenders use artefacts to plan the crime with artefacts within an internal intercommunication between the offenders. After the planning artefacts such as a helicopter, explosive material, telephones, saws and ladders have been used in an intercommunication to implement the robbery which leads to an analysis that hierarchy depends on the role of the artefacts, only when technical artefacts are included in the term of hierarchy..

This thesis studies the way valuation of investment properties is conducted in accordance with IAS 40 and how reliable these valuations are. This has been conducted by studying ten Swedish real estate companies listed on the NASDAQ OMX, during the period 2005-2008. The study shows that all companies use valuation models to determine the fair value of investment properties. Two different types of models have been identified. Companies that use the cash flow model show inconsistencies in time horizon, and how they determine the horizon value.

The most common preventive and treatment service for children in child welfare services in Sweden is the contact family program. The number of children who are involved in the program has steadily increased. Usually it is a single mother who apply for or is offered this service. The aim with a contact family is that the parent should get respite and that the child should have its network enlarged and sometimes get a male role model.The purpose of this study was to look into how children´s perspective was considered in the contact family process. I have studied the process in order to see how it works and to see to what extent children is participating.

AbstractElisabeth Hellström: Hur lät Jenny Lind, Christina Nilsson och Signe Hebbe? En studie av sångskolor och röstideal under 1800-talet. Uppsala universitet: Institutionen för musikvetenskap, uppsats för 60 p, 2007.The aim of this essay is to, with starting point in the Garcia- and Lamperti-schools, describe the voice ideals of the 19th century, and how it may have sounded. To exemplify the last-mentioned I have studied the voices of the three singers Jenny Lind,  Christina Nilsson and Signe Hebbe (there are no recordings of any of them).The essay contains two major parts. In the first I describe the technique of the Garcia- and Lamperti-schools and their views on registers, vibrato and messa di voce, ending with a summarizing analysis of the 19th century vocal ideals.

This thesis is performed as a case study in Västerbotten Museum's textile storage space. The intention with this study is to investigate the relationships between the museum?s tasks: to collect, preserve and make the collections accessible. The aim is to reveal the problems that exist in museums today with increasing collections, less resources for the preservation of the collections and increasing requirements on accessibility. The aim is to deduce the problem by finding out how the different tasks relate to one another today.

På grund av marknadens hårdare krav på en bra likviditetsredovisning har likviditetsplaneringen blivit allt viktigare för företag. I arbetet med likviditetsplaneringen är det viktigt att veta vid vilken tidpunkt som in- och utbetalningar sker. Det är dock ett svårt arbete som påverkas av att kunder har olika betalningsvanor och av osäkra affärer i utländsk valuta.Syftet med denna uppsats är att beskriva hur Schenker genomför sin likviditetsplanering idag samt att undersöka ifall det finns förbättrings-möjligheter. De teorier som berörts handlar om faktorer som påverkar planeringen av likviditeten och hur de bör behandlas. Insamlingen av företagsinformation har skett genom en fallstudie av Schenker där tre intervjuer med en controller genomfördes.Studien har visat att Schenker överlag har en väl fungerande likviditetsplanering.

Unhealthiness is not just a damaged back or asbestos. The fact that mental ill-health seems to increase in our society is well known. Statistics from Arbetsmiljöverket proves a fourfold increase of work-related disorders since 1997. These are primarily caused by organizational and social factors, 60% are considered caused by stress and a heavy workload. Sick leave due work related fatigue and depressions are scarily common today.

När en kassaflödesvärdering genomförs prognostiseras företagets värde genom att summera framtida kassaflöden och diskontera dem med företagets kapitalkostnad. På grund av att prognostiserade kassaflöden är uppskattningar inför framtiden karaktäriseras en värdering alltid av hög osäkerhet. Till underlag för prognoserna används en omfattande mängd information. För att ett tillförlitligt värde ska kunna beräknas är det viktigt att relevant och pålitlig information samlas in och hanteras på ett effektivt sätt. I dagsläget är det problematiskt att hantera omfattande mängder information och ett tillräckligt datorstöd saknas.

This study examines a case of cooperation between banks, commerce, police and the municipality of Skövde, which in a project has the target to reduce the use of cash by 15 % in the city during 2011. The purpose of this study is to increase the understanding of the importance of cooperation in which different actors come together to reach a common goal, such as speed or interfere with an ongoing change, while they must meet their own interests. In this study the case of cooperation has been studied by using a qualitative approach. The methods used in this study are participant observation and a group interview as well as personal interviews. The theories underlying the study revolve around the concepts of collaboration between organizations with similar interests, changes in society, conflict and resistance to change..

During the Swedish banking crisis in the early 1990?s, the government paid out 65 billion Swedish kronor to save Swedish banks from bankruptcy. In the process, two banks left the private sector to be taken over by the state. This thesis builds on a study from 1998 in seeking to quantify the financial end result for the Swedish government from the subsidies. Taking a cash flow approach and accounting for the time difference, it starts with the money paid out during the years of crisis and subtracts the money that has since been returned to the government by successful management of the relinquished assets.

Syftet med studien är att undersöka hur sångpedagoger beskriver att de arbetar med röstregister i sin undervisning, vilka olika röstbegrepp informanterna använder sig av samt hur de förklarar dessa för eleverna. Med denna studie vill jag få en bild av hur terminologin påverkar undervisningen när samma register förklaras på olika sätt. Jag har utgått från kvalitativa intervjuer för att på så sätt få en mer utförlig bild av sångpedagogers uppfattningar och handlingar. Jag har intervjuat fyra sångpedagoger i olika genrer för att se om det finns någon skillnad i val av begrepp utifrån vilken genre de arbetar inom. För att kunna tolka och försöka förstå informanterna på ett djupare sätt har jag använt mig av ett hermeneutiskt förhållningssätt.

This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.

In healthy dogs, heart rate fluctuates during the day. Heart rate variability (HRV) reflects the autonomic nervous system´s regulation of the cardiovascular unit. Heart rate variability shows the balance between the sympathetic and parasympathetic nervous system, also called sympathovagal balance. Heart rate variability can be measured by time domain - and frequency domain analysis. In a time domain analysis you study the beat-to-beat-interval (RR-interval) in an electrocardiogram (ECG), while a frequency domain analysis can be used to determine the size of the variability.

Brands are the instruments corporates use to create and communicate brands reputation. Within the different industries for consumer products intangible assets such as brands are known to have great importance for corporate prosperities. When consumers experiences a specific brand symbolizes best possible value for money, the corporate behind it has managed to create a unique competitive advantage that should be to its full potential. Strong brands can pose the difference between winning or loosing on the market. Due to this brands should be considered as cost-effective instruments since they help create financial advantages such as consumer loyalty.

Syfte:Att kartlägga om en förändring av ett företags kassaflödescykelpåverkar räntabiliteten för företaget. Dessutom undersöks omkassaflödescykelns längd kan säga något om branschlika företags lönsamhet och om omsättningsförändringar påverkar ett företags kassaflödescykel och räntabilitet. Metod: Vi har gjort en kvantitativ undersökning baserad på empiriska data från 11 utvalda företags årsredovisningar. Linjära regressioner har utförts för att fastställa om det finns några samband mellan kassaflödescykeln och räntabiliteten. Slutsatser: Vi har inte hittat några signifikanta samband som stöder deetablerade uppfattningar som finns om att ändringar ikassaflödescykeln påverkar räntabiliteten.