Caso Skanska is an incident that occurred in Argentina and regarded corruption and bribes to government officials. This study investigates how this incident could occur and how it can be explained. The theoretical framework used is the dynamic interaction model, stakeholder theory, embeddedness theory, the political perspective and corruption theory. The method used is qualitative and it consists of data gathered through semi-structured interviews in Sweden and Argentina as well as other sources of written information of relevance for the study. The authors conclude that Caso Skanska could occur due to the lack of strong institutions as well as transparency.

The purpose of this thesis is to investigate the plaintiffs and the defendant?s prospects to change their claims and pleas in optional civil actions and how the rules for the modifications of a suit are affecting the framework of the process. The plaintiff's general ability to expand and alter the claim is found in the chapter 13, 3 § of the Act of Procedure and the basic principle is that a claim is not to be changed. From this basic principle exceptions are allowed to claim another fulfillment or to expand the process with a claim for interest or other additional obligations. The plaintiff can also limit his or her claim or expand the claim with new legal foundations as long as the issue of the process does not change.

The topic of our thesis is Packaging Design as a Brand Building Tool and we are presenting the Scandinavian perspective. We found the topic interesting because, from a theoretical point of view, we identified a scarcity in research focusing on packaging design as a brand management tool, and from a practical point of view, we found out that businesses use packaging design at different levels in their communication efforts. Thus we wanted to provide both academia and business world with a clear picture to what extent and how businesses use packaging design in their brand-building process. Therefore the aim of our thesis is to provide practitioners and academicians alike with a better understanding of how packaging design can be used to create strong brands in the FMCG sector in the Scandinavian market. To reach the stated aim first we provided a solid theoretical background of packaging, its elements and its role in the marketing mix.

What are the competencies and qualifications required by employers concerning the first line executives in medical care? In this paper we aim to scrutinise this question by analysing the significance of terms reproduced by employers in advertisements between 1971 and 2007.Our survey concerns 93 advertisements and two interviews with knowledgeable authorities on personnel administration in the county council of Jönköping municipality, Sweden. Using a theoretical framework developed by Ellström our results point out how the demands of the employer have changed starting in the 1970?s. We set fore, as a way of conclusion, the setting of competency and qualifications required by the employer have not only increased but appears much more comprehensive and far more complex than ever before..

Due to the Danish kings? engagements on the British Isles, the early town of Lund, was influenced by English and Anglo Saxon traditions, architecture and technology. The main aim of this essay is to find out in what ways, and most importantly how this can be seen in the archaeological material, and how it changes over time. Within a framework of historical sources, archaeological finds like excavated stave and stone churches, cemeteries, pottery, and everyday personal objects, both English immigrants and English influence is found. The problem of the English origin of the palisade wall technique is discussed, as is early Lund as a Viking age town.

The nitrogen cycle in freshwater bodies is complex and consists of many separate processes affected by a number of important factors for example oxygen concentration in the water, temperature and circulation. Knowledge of the different components of the nitrogen cycle exists; however, a complete and comprehensive picture is difficult conceptually as well as theoretically. The available literature illustrates that the research on nitrogen and the related freshwater processes is still associated with high uncertainty of how much of the supplied nitrogen from the catchment is transported with the water versus and how much is lost due to denitrification, sedimentation or uptake by plants. This report is an interdisciplinary survey of Nitrogen discharge permitting. The research focuses in particular on the decision-making process, the levels of scientific standard and the administrative framework.Application for Nitrogen discharge permits are decided by the Environmental Court with council from their own experts as well as relevant government authorities and organisations.

The aim of this thesis is to study what conceptions of literature that are present in the teacher magazine Svenskläraren between the years 1985 and 2012. In other words: what is the underlying view on literature's value as a teaching aid and why should we study it in school? I relate my analysis to previous research about the use of fiction in education. A critical methodology has been used to study the material. In my results I distinguish three conceptions of literature that are present in Svenskläraren.

This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer?s and an assurer?s perspective. Empirical data was analyzed using a combination of agency- and legitimacy theory. The study reaches the conclusion that sustainability reporting companies in the study demand a verification service for reported sustainability data in order to increase creditability, meet increased stakeholder demand and increased accounting complexity.

The purpose of this thesis is to compare if a charter company's attitude and vision of service can be reconciled with the attitudes and visions that the customers have in the same area. In order to carry out the study a qualitative approach is used. The data has been collected by interviews, focus groups and observations. The framework is theories on the subject of customer satisfaction, quality of service at customer meetings, Self-Service technologies, quality assurance and gap in service.The study has concluded that the approach to service is relatively equal between the company and customers, but the future visions differ. Focus group participants have been thinking bigger and further into the future, while the company focuses more on specific functions.

This report presents the redesign of the online-based non-governmental organization Equalisters? (Rättviseförmedlingen in Swedish) website. It aims to achieve an understanding of how you take into account the user and other stakeholders and their interests when developing a website. The focus was on redesigning an existing website and prioritize the different stakeholders? needs.

I dagens företag och organisationer med flera tusen datoranvändare ställs stora krav på IT-avdelningarna som administrerar detta. Spintop har med hjälp av Microsoft Zero Touch Provisioning utvecklat en portal där vanliga processer har automatiserats och administrationen av konton sker på ett standardiserat sätt. Denna lösning är inte ekonomiskt lönsam för företag med en mindre organisation, syftet med rapporten är att visa ett alternativ till denna lösning som är ekonomiskt försvarbar för företag med färre än 1000 anställda. Rapporten visar att det med hjälp av .NET-framework går att bygga en portal som erbjuder samma grad av säkerhet, funktion och användarvänlighet som Zero Touch Provisioning till en avsevärt mindre kostnad..

Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..

In this thesis we have examined why the establishment process of travel destination is essential for the tour operators and how the process can be influenced by different conditions. The thesis is written from the perspective of the tour operators and with the tour operator Ving as our case study, we have been able to create a picture of how the establishment process of travel destination may look like.We have chosen to deal with some different areas in this thesis that all are important for the creation of a holistic picture of the process. The overall segments listed in this thesis are the process itself, the tourist, marketing, the product creation and demand. By connecting our theoretical framework to the collected empirical data from our case study, we have analyzed the establishment process and drawn our conclusions..

Förändringar sker i alla typer av organisationer och är ofta en svår uppgift att genomföra eftersom det är en komplicerad process som påverkar alla individer i en organisation och de behöver i sin tur skapa mening och förståelse av förändringen. Lagen om offentlig upphandling är den lag som reglerar hur kommuner hanterar upphandlingar och det är denna lag som ligger till grund för den studerade kommunkoncernens förändringsarbete med att byta affärssystem. Syftet med denna studie är att öka förståelsen för institutionella mekanismer och anställdas meningsskapande processer under ett förändringsarbete i en kommunkoncern. Syftet är även att identifiera viktiga faktorer vid en förändring samt att utveckla en analysmodell för att förstå den process en kommun genomgår i ett förändringsarbete. Förståelsen för institutionella mekanismer och anställdas meningsskapande processer ökas genom institutionell teori och litteraturen om sensemaking samt av de berörda aktörernas upplevelse av förändringsarbetet.

Purpose/aim: To investigate individual experiences of how a new communication technology, e-mail, influences a) the structure of the internal communication ? does it for example make networking any easier? ? and b) the form of the persons everyday language.Material/method: A theoretical framework gathered through a literature study and empirical data gathered through interviews with two persons.Main results: Differences and similarities exist between the experiences studied in this paper. The most unexpected result is that the system of e-mail does not seem to be able to create new channels of communication. If anything, it reinforces the structure that already exist. An aspect of decisive importance is the original rules and norms concerning internal communication within the organization..