Det är allmänt känt att företag, privatpersoner och föreningar ofta använder sig av kalkylprogram som Microsoft Excel för lagring av information på en mängd olika sätt som applikationen inte är tänkt för. Många förlitar sig för mycket på egenutvecklade informationssystem i Excel trots att fel lätt uppstår, fel som ofta medför stora kostnader för företag. Svårigheten kan i många fall sägas vara att veta när Excel inte längre räcker till. Syftet med denna studie har därmed varit att försöka ge praktikerna kunskap om vad ett kvalitativt informationssystem är. Denna kunskap är sedan tänkt stödja praktikerna i förståelsen för och beslutstagandet om när ett kalkylsystem inte är kvalitativt och därmed bör bytas ut.

A third party access to district heating networks has been proposed in Sweden, to increase the competition on the district heating market. Such third party access could create opportunities for the agricultural sector as an energy producer. This study describes the technical, economical and environmental prerequisites for a farmer cluster to build and run a heating plant, fueled with local wood fuel. The heating plant in the described scenario is 8 MW and will supply a village of 1000 houses, and is fueled with wood chips exclusively. Supplying a heating plant with fuel puts high demands on the logistics, since there need to be a continuous flow of fuel. In the scenario, wood residues from felling and thinning is stored in stacks in the forest, and a few times a year chipped and transported to a storage area at the heating plant. In the study, an estimation of the profitability has been made by estimating the cost of the investment, personnel, operating and maintenance costs and costs for the fuel and ash handling.

During the summer of 2005 more than 80 million articles of clothing from China, were being held in European harbours. This was a consequence of a striking increase of imported textile and clothing articles from China since the turn of the year, which was the time when all quantitative restrictions were extincted on these products. To protect its own market, the EU therefore reintroduced import quotes in the beginning of the summer. China?s accession agreement to the WTO comprehends a number of unique provisional regulations which are exceptional for the country and in conjunction with clauses and exceptions within the GATT and WTO these regulations enabled new restrictions on the trade with textiles and clothings.

English abstractTitle: Islam and the limitations of the public will of choice.The purpose of this paper have been to investigate how three modern Islamic theorists view the limitations of the public free will of choice based upon their interpretation of the Islamic theology and doctrine.The paper focuses to highlight how all three chosen Islamic theorist interpret the Islamic doctrine based upon my elected theses and more specifically pinpoint were the free will of choice ends, and Islam as a religion starts to take hegemony. The paper?s aim is to further an understanding that in the modern world and as a effect of increased literacy, Islam has been somewhat inclined to split into several Islamisms, based upon the variety of fatwa?s on the Islamic doctrine that is available online. Therefore it remains to the modern day Muslim, to individually decide whether they choose to follow the message of the Holy revelation in the Quran or trust a mufti?s fatwa in their everyday life as a Muslim.The material used and analyzed in this paper is prime source material.

The underlying purpose of this study is to see whether a library focused solely on providing literature in other languages than Swedish serves as a unifying, integrating force, or as an agent for division and exclusion. The study focuses on the International Library in Stockholm. The authors have created a profile of the visitors of the selected library, concerning their characteristics, their library habits and their perceptions of the International library. This profile has then been compared with the staff?s perception of the visitors as a group.

International media groups and the freedom of speech are two issues that have been questioned during the last years when large media groups control a large amount of public-oriented information. The masters thesis at hand considers three debates that illuminate Bonniers and AB Mariebergs hereinafter referred to as the Bonnier Media Group positions on the media market. The objective of such a study is to establish in the face of the theory on hegemonia, for example from which factors the media actors deduce their argumentation when discussing the above-mentioned topic and the meaning of such a discussion in our time. The thesis also discusses whether freedom of speech and free opinion are affected by the increasing power of the Bonnier Media Group and if they, as a result, have diminished their own cultural and liberal assets, features that are firmly associated with the company. I conclude that various features have come to change the media market during the last years.

On the 1st of January 2009, a new regulation regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their right to deduct interest expenses. Except from the main rule two exceptions were also introduced. These eliminates the limitations, and accept the deductibility despite the above conditions.

Compulsive gambling has lately become a more common and serious issue in our society. The number of compulsive gamblers is constantly increasing alongside the growth of the gambling industry and the consequences of compulsive gambling include both economical and social disasters. Every addiction has a start, and so does compulsive gambling, which is why we chose to perform a survey in order to determine the possible causes to why individuals are drawn to gambling and what leads them into compulsive gambling, and also during which circumstances do they find the strength and will to come out of their addiction to gambling. The theories that are used in this paper include globalization, socialization, Bauman´s consumption society and empowerment, alongside the six phases of gambling by Custer and Milts, describing the way in and the way out of compulsive gambling. This survey is one of the qualitative kind, which means that the chosen theories are connected to the ten interviews that were done with gamblers of various kinds.

The thesis addresses the issue of when a bankruptcy estate, under environmental law, is responsible for the debtor?s environmentally hazardous activities. A fundamental principle of insolvency law is that the bankruptcy estate is not responsible for the debtor?s prior obligations. The environmental legal rules do not distinguish whether an injunction liability is directed against a bankruptcy estate or another operator.

The goal for this thesis work was to develop Business Intelligence (BI) for an IT consultant company.LexiConsult is an IT consultant company in the Lexicon-group which offers expertise within Office (templates, database, spreadsheets, Outlook etc.) but also SharePoint development and services like support, documentation etcetera.We have investigated the functionality in SharePoint and MS SQL Server and have also evaluated which possibilities these platforms offer in terms of creating a BI-solution for LexiConsults needs. SharePoint offers a variety of different tools and services for BI but none of these where available in the Office365-version which LexiConsult uses. Another solution was therefore suggested where the reports should be published on a web hosting company.We have also studied critical success factors when implementing BI in an IT consulting company.The result is a set of BI-reports developed for SQL Server Reporting Services (SSRS), which the staff of LexiConsult can access via their SharePoint site.The reports are designed for monitoring and analysis of the economy with e.g. key performance indicators, drill-down of the revenue in different aspects such as by time period, per employee, per customer etcetera. The reports provides vital knowledge that can be used for decision support, e.g.

Title: Valuing Real Estate FCFE and interest coverage under macroeconomic uncertainty with scenario analysisAuthors: Marcus Ewerstrand, Jakob MattssonAdvisor: Gert SandahlBackground and problem: After the collapse in the Swedish economy in the beginning of the 1990-ties, the company Secerum was launched. Securums objective was to handle unsecured credits from Nordbanken by transferring a large portfolio of properties and to setup a number of companies who would be in charge for the prospects of these assets. One company that was established during this remarkable period was Castellum, in the year of 1994. After a successful process of raising capital to its development of corporate strategies and formation of several affiliated companies which operates locally, Castellum was publish on the Stockholm stock exchange 1997/1998. Now, thirteen years later after its establishment, the credit crunch in the US.

In recent years, Lean has been implemented in a variety of companies with focus areas that differ from the conditions that characterizes manufacturing. This transfer has contributed to fairly superficial results because companies almost exclusively focus on Toyotas methodology and not on the goal of Lean. The effort of transforming Lean from manufacturing to any organization requires a definition on a general level and a view of Lean as a system. One of the core principles of Lean and the foundation of continuous improvements is standardized work. In product development there is a negative view on standardized work, where the engineers state that the principle is not applicable for knowledge processes that include non-repetitive and creative work.In the framework of this master thesis literature has been studied to find support that standardized work is applicable for product development and areas that include knowledge processes.

The phenomena of cyber bullying is relatively new, but it is now more prevalent than ever as children today have access to the internet on a daily basis, in school as well as at home. Although cyber bullying is an increasing problem in today?s society, there seem to be few guidelines for teachers to follow when using the internet with their students in school. The purpose of this study is to investigate who, according to six teachers, has the responsibilities revolving cyber bullying ? teachers or parents.

Idag befinner sig över 50 miljoner människor på flykt runt om i världen. De har behövt lämna sina hem till följd av väpnade konflikter, förföljelse eller andra grova människorättskränkningar. Flera av dem behöver få skydd i andra länder. Dock är det svårt för många att få det. Inte minst gäller det de skyddsbehövande som försöker finna en fristad inom EU.

Historically the library has owned more than silent, book-filled halls; it has been a center for learning and ideas, a source of both freedom and oppression, in other words, a medium for knowledge, truth, and power. Cultures have been divided into powerful and powerless through access to the library's content; those who have - and those who do not have - access to information determine which voices are heard and which are ignored, thus determining the outcome of the future. This thesis investigates how The Book That Wouldn't Burn by Mark Lawrence portrays the relationship between knowledge and power using Michel Foucault's discourse theory. More specifically, how this relationship is manifested through the structures and norms of society, and how the library as a place and institution serves as the means by which this relationship plays out. An established classic like Fahrenheit 451 by Ray Bradbury is placed as a contrasting reference point to help deepen its thematic message of information control and cencurship. Furthermore, the agency of one of the main characters is also examined in the light of Anthony Giddens' stratification model, as an actor with the potential to move beyond the confines of the power structure. The analysis demonstrate how knowledge, truth, and power remain continuously thematically relevant within literature, and how the reality of our time may be better understood through literary contributions.