Abstract: The purpose with this study is to analyse the political debate about freedom of speech in Sweden and Denmark, after the caricatures of the Islamic Prophet Mohammed that the Danish newspaper Jyllandsposten published in September 2005. For this debate four political parties have been chosen. These are: Socialdemokratiska Partiet and Moderata Samlingspartiet in Sweden and Socialdemokraterne and Venstre in Denmark.An idea analysis has been chosen as method, and dimensions as an analysing tool. The overall result of the analysis is that right- and left political parties in Sweden and Denmark are more alike, than different in their political debate about free speech. They all wish for total freedom of speech, and see that as the foundation of the democratic society.

Detta arbete presenterar enmatematisk optimeringsmodell gällande val av Prefableverantör för Spinactor ABmed avseende på inköpspris med volymrabatt samt transportkostnad. Utöver dettatillkommer en kvalitativ undersökning om vilka andra kriterier som ärbetydelsefulla vid leverantörsavtal. De viktigaste kriterier applicerades i enegenutvecklad leverantörsvalsmodell som bygger på ramverket ?total cost of ownership?(TCO) där leverantörskriterierna kvantifieras. Utifrån kriterieanalysenframgick att de tre viktigare leverantörskriterierna för Spinactor AB idagsläget är leveransprecision, kundservice och kommunikation samt ekonomiskstabilitet.Lösningen av optimeringsproblemet genomfördes med två olika metoder,linjärprogrammering samt heltalsprogrammering, där linjärprogrammering vardominerande i lösningstid.

I detta arbete presenteras en metod för bestämning av fri kotinin och totala mängden kotinin i urin och serum. Metoden bygger på hydrolys av prov (för total bestämning av kotinin) och extraktion i metylenklorid. Bestämning av kotinin har gjorts med HILIC-MS/MS..

The purpose of this study is to overlook Nordic medias news coverage and framing of Norwegian mass murderer Anders Behring Breivik. The study is based on printed editions of Norwegian newspaper Aftenposten, Swedish newspaper Dagens Nyheter and the Finnish newspaper Hufvudstadsbladet set on nine selected dates related to the issue between July 23th 2011 to August 25th 2012.   The study will display how Breivik was framed by each of the Nordic newspapers and even the total amount of news coverage the issue has been given. The media framing part of the study will mainly focus on the media framing of Breiviks personality and political ideology. The study will also investigate each newspapers handling of Breiviks manifesto, which he published only hours before killing 77 people on July 22th 2011. The study is a quantitative content analysis, containing a total number of 245 articles.

This dissertation aims to explore how an investment appraisal differs depending on if it is conducted by a municipal or a private real estate company. Municipal and private real estate companies are not performing on totally equal terms in the property market. A municipal company in Sweden has a public service mission. The consequence due to that mission is that they have limited yield potential but on the other hand the right to certain subsidies. They are also limited by the law of public purchasing (in Swedish: Lag om offentlig upphandling) in the investment process.

Companies that invest in e-learning have different expectations regarding the outcome of the investment. According to literature and articles it is common that companies see reduction of costs as the primary benefit with e-learning. Therefore we ask ourselves the question if companies have attained the expected benefit of the investment in e-learning and to what extent cost reduction have been a determining factor in the investments? The purpose of the thesis is to examine if companies that invest in e-learning have attained the expected benefits. We also want to examine what the reason for investing in e-learning is and if cost reduction is the primary reason for investing.

Scania?s discount rate - the return requirement of investments - refers to Scania?s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the WACC. The purpose of this study is to investigate which asset pricing model of APT and CAPM Scania should use in their WACC calculations. The company now uses a group WACC of 11 percent which is used in all company levels.

The purpose with our study is to create an understanding of how tourism stakeholders within a tourism network can affect a Destination Marketing/Management Organization?s (DMO?s) work with the destination branding process. To fulfill this purpose we have clarified different relationships that can influence the DMO?s place marketing. In order to limit our study we have chosen to focus on two Swedish destinations, Öland and Norrköping, and their DMO?s.

Previous research has, by studying large listed firms, identified cost reductions and knowledge transference as the primary reasons for outsourcing.  Previous research has also indicated that Business Process Outsourcing is likely to increase in popularity and experience high annual growth going forward. This study aims to explore why mid-sized and large firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of semi-structured interviews.  The results shows, like the chosen theories and previous research indicates, that the outsourcing decision is primary based on expected cost reductions.

Bakgrund: För att kunna bli organdonator måste en patient avlida i total hjärninfarkt medan han/hon vårdas i respirator. Det är få personer som avlider på detta sätt.  När döden har fastställts får medicinska åtgärder inte fortsätta mer än 24 timmar. Sjuksköterskan som bör vara med i hela processen, står inför flera utmaningar; är patienten lämplig som organdonator? vad är patientens önskan? vad är anhörigas önskan? m.m. Syfte: Syftet med studien var att belysa sjuksköterskans upplevelse av att vårda en potentiell organdonator med diagnostiserad total hjärninfarkt.

This MSc thesis is divided into two parts. The first part deals with the need for information from forest campartments selected for clear cutting, in connection with planning in an integrated forest- and sawmill enterprise. A review of literature is followed by a case stud y, where present conditions in a Swedish forest company are compared with current research in the area. The seeond part consists of a simulation stud y, which aims at camparing the accuracy of inventory estimates using different methods. The estimates are delivery forecasts, covering one month consumptian of timber in a large sawmill.

Eutrophication is a major problem in the Baltic Sea, as a result of increased loading of nitrogen and phosphorus. In the coastal parts of Östergötland the soil largely consists of clay and contains high levels of phosphorus bound to clay particles. Erosion of the soil in agricultural areas makes the water turbid and transports phosphorus to the Baltic Sea. The aim of this project was to examine the relationship between phosphorus and turbidity in the coastal streams of Östergötland. The aim was also to evaluate the possibility to use turbidity as a surrogate measure for phosphorus.

The project has been implemented in collaboration with Carl-Johan Lundberg on Deltagruppen Ltd in Jönköping. Problem introduction comes from Carl-Johan's own experience from the hotel sector. The problem that all hotels has is that they sell two products, i e. simple - and double rooms. Persons that travel in companies do not desire always to share bed.Focus in the work is to develop a product that holds together two simple beds and forms double bed, concurrent that it goes that converters to two simple bed without needing to disassemble the product and be done invisible.

The purpose of this essay is to illustrate the preparation of total and civil defense education in schools in the 1970s to gain insight into how the school looked and pondered the complicated world that existed outside the school's doors. By using the concepts of welfare state, welfare and civil defense culture, I have studied relevant materials to get answers to questions treating the total and civil education in schools after Lgr69, the way the state sees the subject and if it is possible to detect a civil defense culture in schools and if so, how it will be expressed.     The results show that the state emphasized education as incredibly important because knowledge of how to act in a crisis or war could be extremely crucial for the individuals and their survival. The education was so important that it got a role as a main factor in Lgr69. But even if the education was important the teachers had huge problems with the schedule and many teachers couldn´t educate all facts because they didn´t have enough time.

Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.