Executive summary This master thesis was originally based on a specific assignment given to the authors from ABB Full Service, a unit specializing in providing maintenance outsourcing: ?How can ABB Full Service expand its offering of providing fundamental maintenance by seamlessly incorporating the business concept with competencies and solutions from other ABB divisions?? The academic issue was developed throughout the thesis, resulting in the following formulation: ?From an organizational perspective; how can service providers bring continuous added value to intra-organizational outsourcing partnerships?? Many of the key findings of this thesis are reflected in the issue. The term intra-organizational outsourcing is a proposed addition to the terminology in the academic discourse on outsourcing. The definition of the term is: ? Where an organization outsources a business process interlinked with the physical operations, requiring the service provider to take over a preexisting unit and its employees.This is an accurate description of the form of outsourcing that ABB Full Service is engaged in.

Agile systems development has in recent years become very popular, and many companies today claims to be working agile. At the same time there are studies about agile system development that indicate that there are difficulties in fully adopting the agile way. The purpose of this qualitative study has been to examine how true Swedish IT-companies conduct their agile system development compared to agile theory, and we have specifically for the purpose of the study designed a framework that has been used as an analytical tool. The framework helped us to maintain a structured and objective approach when we examined the participating companies and their practices. The study showed that there were differences regarding how true to agile theory the different companies conducts their agile projects, and that the differences in part depends on how long the companies have been working agile.

Titel:Verkligt värde - Begreppets historiska utveckling Nivå:Kandidatuppsats i företagsekonomiFörfattare:Cecilia Hjelm och Jeannie RönnHandledare:Arne FagerströmDatum:2014-05-26Syfte:Syftet med uppsatsen är att undersöka vilka viktiga händelser under 1900-talet fram till idag, som har påverkat utveckling av begreppet verkligt värde. Vidare ingår det i syftet att redogöra hur synen på begreppet har förändrats över tid ur ett västeuropeiskt och amerikanskt perspektiv.Metod:I studien tillämpas en historisk forskningsmetod som genomförs genom en litteraturstudie. Det betyder att uppsatsen enbart bygger på tidigare forskning som sammanställs och presenteras i en tidsaxel från 1900-talets början. I tidsaxeln undersökts viktiga händelser som har påverkat utvecklingen av begreppet verkligt värde.Slutsats:Studien har visat att mycket av utvecklingen och de skiftande inställningarna till verkligt värde har berott på ett flertal kriser i både USA och Europa. Kriserna har påverkat de olika normsättande organisationernas syn på verkligt värde och det har genom tidsaxeln visat sig både bromsa och främja användning och utvecklingen av verkligt värde.Nyckelord:verkligt värde, redovisningshistoria, IFRS 13, rättvisande bild, fjärde direktivet, true and fair.

Syftet med denna uppsats är att belysa olika uppfattningar om den internationella handelns betydelse för fattiga länder, samt att undersöka om EU:s Economic Partnership Agreements (EPA) är en möjlighet eller ett hinder för fattiga länders utveckling. Frågeställningarna är:1.Hur kan internationell handel påverka fattigdom och utveckling?2.Hur kan EPA påverka de fattiga länder som avtalen berör?Det finns många olika teorier om hur handel uppkommer och fungerar. Merkantilismen menar att export är bättre för ett land än import. Liberalismen ligger i grunden för hur det ekonomiska samhället är uppbyggt med handel och konkurrens.

Begreppet ekonomistyrning innefattar många aktiviteter som i grunden handlar om att uppnå ekonomiska mål. Internprissättning är ett av dessa. När ett företag växer i storlek uppkommer ofta en diskussion om hur organisationen ska decentraliseras och vem som ska fatta beslut. Vanligt idag är att företagen decentraliseras och fler och fler beslut fattas lokalt.1967 gjordes en enkätundersökning som innefattade totalt 235 svenska företag varav bland annat alla börsnoterade. Man ville undersöka vad man i svenska företag vill åstadkomma med sin internavräkning.

Titel: Human being and Christian ? creationtheology of Gustaf Wingren.Analysis of an accentshift from a juridical theological metaphor to a biological theological metaphor.Author: Tove Pilroth.The purpose of the essay is to analyse the meaning and the consequences, in a critical and constructive way, of an accentshift of interpretation and understanding of the gospel, from a juridical theological metaphor to a biological theological metaphor. The purpose is presented in the frame of the creationtheology of Wingren. To be able to make the research and to answer the purpose of the essay, the following questions are essential:The human being is captive and redemption is liberation. If we are serious about that the gospel gives the human being rehabilitation, satisfaction, liberation and a life and a future with God, the essential question is which metaphor, a juridical or a biological, that speaks to the human being in the best way? What is the meaning of an accentshift from a juridical to a biological metaphor? How does the creationtheologhy of Wingren, from a biological metaphor, meets the situation of the existence for the human being, her longing for life, health and meaning? What kind of theological resources are present in the creationtheology of Wingren, in the confrontation with future theological challenges?The essay is stressing the need of pluralism in the interpretation of the gospel.

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

The study focus on the development of the bilateral relationship between India and the United States and the Next Step in Strategic Partnership (NSSP) from 2004 and the change in U.S. approach to India's neuclear program. With the rise of China to potential great power status I argue that the cooporation between the two is an act to balance the Chinese influence and to prevent future rivalry and a Chinese dominance of the East Asia. For the study I have used concepts and theorys from the realist tradition, in particular theorys of Balance of power and alliance forming..

My project is based on a journey to India in thewinter of 2011-12. I knew that I wanted to dosome sort of travelouge based on my photos fromthe trip. I also knew I wanted to do some sort ofbook. How this, the story of my travels in India,would be told and what the theme was going to be,that was more elusive.I started out with the notion of a retelling of theold epic Ramayana and combining this with mytravels and the critical perspective of Edward W.Saids Orientalism. This proved to be an impossibleequation and I also had to rework my plan to fitthe tight timeframe I had.

Titel: Human being and Christian ? creationtheology of Gustaf Wingren.Analysis of an accentshift from a juridical theological metaphor to a biological theological metaphor.Author: Tove Pilroth.The purpose of the essay is to analyse the meaning and the consequences, in a critical and constructive way, of an accentshift of interpretation and understanding of the gospel, from a juridical theological metaphor to a biological theological metaphor. The purpose is presented in the frame of the creationtheology of Wingren. To be able to make the research and to answer the purpose of the essay, the following questions are essential:The human being is captive and redemption is liberation. If we are serious about that the gospel gives the human being rehabilitation, satisfaction, liberation and a life and a future with God, the essential question is which metaphor, a juridical or a biological, that speaks to the human being in the best way? What is the meaning of an accentshift from a juridical to a biological metaphor? How does the creationtheologhy of Wingren, from a biological metaphor, meets the situation of the existence for the human being, her longing for life, health and meaning? What kind of theological resources are present in the creationtheology of Wingren, in the confrontation with future theological challenges?The essay is stressing the need of pluralism in the interpretation of the gospel.

This study concerns the complete oeuvre by the British author Helen Zahavi: Dirty Weekend (1991), True Romance (1994), and Donna and the Fatman (1998). Her novels are here read as a trilogy dealing with the dialectics of gender and violence in 20th century discourse, drawing on theories of how the construction of subjects is produced by power, of the relation between power and sexuality.The heroines of Zahavi?s novels try their best to move about in a world where their freedom of movement is limited to their female identity. In Dirty Weekend the protagonist tries to shoot her way out, claiming revenge on every man that is forcing himself upon her. She gains some freedom of movement by refusing subordination, but does not really change the order of power.

A lot of young athletes have great dreams but only a few reaches the stars. Which ways make it possible for the dreams to come true?This study has made a small research on the Swedish NHL professionals have made their way to the NHL by looking at data about their choices during his career, and tried to see if there is any connection between their paths to every hockey player's dream, the NHL. Results of the study show that there is a anatla different ways to go, but some are more common than others..

A lot of young athletes have great dreams but only a few reaches the stars. Which ways make it possible for the dreams to come true?This study has made a small research on the Swedish NHL professionals have made their way to the NHL by looking at data about their choices during his career, and tried to see if there is any connection between their paths to every hockey player's dream, the NHL. Results of the study show that there is a anatla different ways to go, but some are more common than others..

The aim of this paper was to explain protein degradation in silage and protein quality and biogenic amines in silage and their effects on the health of the dairy cows. After harvest-ing, the plant proteases degrade the proteins in the plant. The protein degrades to different fractions with different digestibilites in the rumen. Fraction A contains non- protein nitro-gen which is peptides, free amino acids and amines. True protein is in the fraction B and is further divided into three subfractions depending on their solubility.

This study concerns the complete oeuvre by the British author Helen Zahavi: Dirty Weekend (1991), True Romance (1994), and Donna and the Fatman (1998). Her novels are here read as a trilogy dealing with the dialectics of gender and violence in 20th century discourse, drawing on theories of how the construction of subjects is produced by power, of the relation between power and sexuality.The heroines of Zahavi?s novels try their best to move about in a world where their freedom of movement is limited to their female identity. In Dirty Weekend the protagonist tries to shoot her way out, claiming revenge on every man that is forcing himself upon her. She gains some freedom of movement by refusing subordination, but does not really change the order of power.