The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.

The purpose of this Master?s thesis is to investigate the legal practice of valuation in arbitration board proceedings concerning freeze-outs after non-cash take-over bids. We find that the most important method for valuing the shares offered in exchange for the shares of a target company is to take the volume-weighted average of the quoted prices of the shares offered in exchange during the acceptance period of the take-over bid. This thesis is a complement to previous studies by Peter Jennergren (1996) and by Andrea Lundqvist and Victor Ludvigsson (2007) of how the Balken case (a freeze-out case that was eventually decided by the Supreme Court of Sweden, in 1996) has affected the legal practice of valuation in freeze-out arbitration board proceedings. We have undertaken an empirical study of 48 freeze-outs between 1985 and 2006 where shares in the bidding companies were offered in exchange for shares in the target companies.

The aim of this Bachelor?s thesis is to obtain understanding and knowledge about how literary scholars collaborate regarding information. Seven scholars have been studied in the aim to find out social and cultural elements which create particular prerequisites for their practice, with focus on information sharing. The method used has consisted of semi-structured interviews. The informants have been studied from a socio cultural and domain analysis starting point, which means that they are studied in the light of being members in their practice.

This report describes the development of an application in collaboration with Designingenjörerna AB. The company has worked for a long time with a community platform and they required an application where users can create their own unique profile representations, called Avatar Creator. An Avatar Creator is computer based application, which makes it possible to create a virtual character. The problem area behind this is that, large websites require a lot of administrative work when people upload profile pictures on different community pages. They can contain abusive material or pictures of other people rather than those who created the profile.The questions in this report are, how can an Avatar Creator help user to get a unique profile of himself? What are the advantages and disadvantages of an Avatar Creator? How to create a user-friendly application?To understand how an Avatar Creator works and get ideas to create an application, exiting Avatar Creators were reviewed on the Web.Collaborative work with Designingenjörerna AB was done to pin down the requirements for the Avatar creator application.

AbstractThe purpose of my study is to examine the experiences and opportunities to support teachers in preschool to help children in vulnerable environments, a good self-esteem. Hindberg (1999) writes that of all children today are growing up in Sweden, so ten percent live in families where there is abuse. According Pousette (2011) as the National Public Health Institute has a new appreciation for families where there is hazardous and this means that drinking or abused so much that it can become an addiction. They appreciate the investigation that twenty percent of all children in Sweden are growing up in these conditions.The results show that teachers' work is about building a sense of security in the children, both the teacher and the environment. It also shows that teachers believe that it is important to work with the self-esteem of all children, but especially children living in abusive families.

The aim of this study is to explore how sports journalism can include and/or exclude athletics from a national community. This study put emphasis on finding patterns from articles by Swedish sport media on non-ethnic Swedish athletics. The theories central to this study are ethnicity and nationalism, as these concepts contain reflections on why certain groups of people are excluded and/or included. Norman Faircloghs critical discourse analytical model has been selected for the study method that analyzes texts in three levels: the text level, discursive practice and social practice. Four non-ethnic Swedish athletes have been chosen to explore how they were portrayed in the media.

This work has been made in cooperation with the municipality of Eslöv and the inventory area is a part of the deepening of the municipality plan of east Eslöv. The aim of the work is to test the principle of balance in the overall planning. Later in the detailed planning process a more detailed calculation is made and a suggestion of suitable measures for compensation is made. Then the method with green area factors can be used. The goal is to balance the negative influence on the environment from the planned impacts to gain a sustainable development of the city. The principle of balance means that the one responsible for the development also has to compensate for the negative impacts on nature and landscape that comes with the development.

The Human Rights claim that all humans have special rights that are not allowed to be broken or violated. Although these rights are broken and violated by states every day. One major fact that makes this possible is the principle of sovereignty that includes all states, and which says that every state has the power and right to make decisions and create laws within the own country without the interference of other actors. In other words, the problem is that the states have to much power in relation to actors usch as the United Nations and to the rules of the Human Rights. This essay describe a possible way to strengthen the power of the Human Rights so that all humans can be guaranteed the fulfillment of the rights..

When producing an interview report the researcher is put to the test of describing the qualitative interview method in terms of assumed orderly steps and procedures taken during the interview process, while at the same time account for a very social dynamic process. In practice, even the most carefully prepared scenario for a qualitative interview study probably does not correspond to the expectations made. What happens between the plans and the actual interview itself? This issue is investigated by contrasting the actual engagement of the participants in an interview project to how these relationships are accounted for in Master thesis from the Swedish School of Library- and Information Science in Borås. Theory and methodology from Actor Network Theory (ANT) have been applied into the area of qualitative interviews.

The study aims to describe and analyse the relationship between norm and practice regarding social services casework on honour-related problems. The relationship between norm and practice involves the difference between the way it is intended that social workers shall operate in these cases and how they perceive that this works in practice. We interviewed two focus groups of eight Swedish social workers, four in each group. We also held an individual interview with a social services business developer. Focus group interviews were based on two vignettes; one depicting an honour-related case and the second an "ordinary" case.

There are different types of risk, examples include credit risk, liquidity risk and financial risk. In DeMarzo & Berk (2011, s. 293) is a study presented which is based on the yield of different types of financial assets between 1925 and 2009, the study show that a high risk gave substantially higher reward. With the study as a background, it is interesting to study practical risk management within participants of the financial markets of Sweden. In risk management there are several theories about whether risk can be calculated and analyzed with scientific methods in practice.

The aim of this study is to examine which strategies three 18-year-old string students (one violinist and two cellists) use when they practice on their own. The empirical data for the study come from six observations of the students? practicing on certain pieces that were handed out to them. During the observations, the students filmed themselves, and no one else was present in the room during the practicing sessions. The observations were later transcribed and analyzed, which means that its contents were compared and contrasted to results of previous research in the field of practicing.The results of this study show that all three participants first tried to gain an overview of the piece by playing it through from beginning to end.

 AbstractSystem methodology is in the very heart of system development, it is a crucial part of how you define your work, how you choose to approach the actual problem at hand and how to solve it. Researchers in the system development field has shown that not all methods in theory are in compliance with how it is practiced by the companies who use them. In our thesis we have studied a larger international IT- company and one of their local offices in Sweden, who some years back changed their system development method from a more traditional to an agile one. Our aim of this study has been to establish whether both of these methods has differed between theory and in actual use, and if so, why this has occurred and what the underlying rationality might have been to promote this change. Our questions that we sought to answer were; 1.

Bakgrund och problem: Ett tolkningsutrymme har identifierats i IAS 38 gällande kriterierna som behandlar aktivering av FoU. Detta kan innebära ett problem då det finns risk för variation mellan företag i tolkning och tillämpning av kriterierna. Det kan i sin tur påverka jämförbarheten mellan företagen i redovisningen av FoU.Syfte: Syftet med denna studie är att utifrån ett informationsasymmetriproblem studera jämförbarheten mellan företag i redovisning av FoU. Vi ämnar kartlägga tillämpningen av kriterierna i IAS 38 med avseende på variation mellan företag. En eventuell variation ämnar vi förklara utifrån hur företag förhåller sig till försiktighets- och matchningsprincipen.Metod: Metodvalet är en kvalitativ undersökning med djupgående intervjuer med fem företag i IT-branschen.

This study aims to unravel if it should be accepted to use natural resources in the Sami reindeer grazing area for the green transition. Mines, wind parks, and other infrastructure in the reindeer grazing area create problems for the reindeers which makes it difficult for the Sami to proceed with this traditional practice. While the Sami people have right to practice these customs the minerals and land which in it lies could be crucial to successfully go through the green transition in Sweden and the European Union as well. To answer the question: Should it be acceptable to use natural resources in the Sami reindeer grazing area to accomplish the green transition? a reflective equilibrium will be applied to the principles of egalitarianism and collective rights.