Kärnkompetens kan ses som en av de mest centrala delarna av ett företag och insikt i detta är vad som bidrar till tillväxt, dominans och mästerskap. Vi likställer i denna uppsats kärnkompetens med överlägsen förmåga eller överlägset kunnande. I detta arbete försöker vi utreda vad som är Apotekets kärnkompetens. Med hänsyn till vad som definieras som Apotekets kärnkompetenser undersöker vi dessa närmare för att kunna prognostisera effekterna av den stundande omregleringen.Vi har genom att granska Apoteket och genomfört intervjuer på ledningsnivå identifierat tre möjliga kärnkompetenser:?    Den farmaceutiska kompetensen i kundmötet?    Kompetensen bakom kvalitetssäkringen av Apotekets egna varumärken?    Apotekets varumärkeSlutligen diskuterar vi vilka effekter omregleringen kommer att ha på de tre kärnkompetenserna som vi identifierat.

? Does Karlstad municipality have adequate institutional conditions to make the best use ofthe citizens? proposals??The purpose with the thesis is to investigate if citizens? proposals lead to a broader politicalinfluence. To answer that, I have done a case study about how Karlstad municipal administers citizens? proposals. The research assignment is: Does Karlstad municipal have adequate institutional conditions to make the best use of the citizens? proposals? The perspective is a democracy perspective and the theory is institutional theory and policy process theory.A selection of citizens? proposals that have arrived to Karlstad municipal between 2008 and 2010 have been studied in detail to analyze how the proposals have been administered and if it matters how the proposals are phrased.

The gas turbines in the Swedish secondary reserve are reaching the end of their technical lifetime, hence alternative solutions need to be considered. One of the solutions thought to have the greatest potential is the use of so called consumptionreduction. By entering contracts with large consumers, agreements are made to reduce consumption in the event of major disturbances in the power system and thus being used as a secondary reserve. This thesis investigates the feasibility of consumption reduction as part of the secondary reserve. This has been achieved by developing a requirement specification for the disturbance reserve and by studying the technical and economic potential for consumption reduction among a range of consumers.The technical potential for consumption reduction that fulfils the requirements for participating in the secondary reserve are on average 750 MW in SE 3 and 98 MW in SE 4.

Since several lifestyle diseases are associated with obesity much research is carried out within the area. Researchers have found that oxidation of fatty acids within the body?s cells may give rise to peripheral signals which regulate food intake, but it is still unclear where such a mechanism takes place. Although much evidence suggests that it is the hepatocytes in the liver that send signals regulating food intake, some researchers have begun to question this theory. Instead they argue that the mechanism takes place within the enterocytes since they are well localised in the gut for such assignment.

Areal is one of the major players in the Swedish market for real estate brokerage of agricultural properties and related additional services. The purpose of this report is to give a better picture of the needs for additional services of property purchasers of Areal. Add-on services are the type of counseling you may need to achieve good economy on an agricultural property. Through a survey of property buyers of Areal information has been collected and compiled. A very good response rate was obtained and the material seemed reliable as it reflected the population in general.

? Does Karlstad municipality have adequate institutional conditions to make the best use ofthe citizens? proposals??The purpose with the thesis is to investigate if citizens? proposals lead to a broader politicalinfluence. To answer that, I have done a case study about how Karlstad municipal administers citizens? proposals. The research assignment is: Does Karlstad municipal have adequate institutional conditions to make the best use of the citizens? proposals? The perspective is a democracy perspective and the theory is institutional theory and policy process theory.A selection of citizens? proposals that have arrived to Karlstad municipal between 2008 and 2010 have been studied in detail to analyze how the proposals have been administered and if it matters how the proposals are phrased.

Syftet med detta examensarbete var att undersöka vilka faktorer som påverkat acceptansen hos användare, inom den kommunala verksamheten, vid införande av ett datoriserat system. Med acceptans menas att användarna ska kunna utföra sina arbetsuppgifter på ett bra och lätt sätt. Studien har gjorts utifrån användarnas perspektiv.Genom att genomföra en intervjuundersökning på ett flertal kommuner där användarna använder systemet Vabas/Duf, har undersökts hur användarnas upplevda acceptans påverkas av faktorerna delaktighet, användbarhet och lättanvändhet, vid införande av ett datoriserat system. Delaktigheten vid införandet av ett system innefattar även information och utbildning.Resultatet från undersökningen visade att delaktigheten ökade användarnas acceptans. Ingen avgörande slutsats kunde däremot dras mellan acceptans och faktorerna användbarhet och lättanvändhet, då resultatet från de båda grupperna inte visade någon märkbar skillnad..

Det har länge debatterats huruvida de svenska skattetilläggsreglerna är förenliga med de krav som Europakonventionen ställer upp i artikel 6. Efter att Sverige blev fällda av Europadomstolen i fallen Janosevic mot Sverige och Västberga Taxi AB & Vulic mot Sverige har regeringen gjort justeringar i skattebetalningslagen och taxeringslagen, med syfte att göra den svenska lagstiftningen förenlig med Europakonventionens krav. Syftet med vår uppsats har varit att undersöka om den nya lagregleringen är förenlig med Europakonventionens artikel 6 eller om Sverige riskerar att fällas ytterligare fler gånger av Europadomstolen rörande det svenska skattetillägget. Vi har använt oss av en rättsdogmatisk metod som innebär att vi har använt oss av lagstiftning, förarbeten, praxis och befintlig doktrin för att undersöka vårt syfte på bästa möjliga sätt. Vi undersökte den framförda kritiken mot den nya lagregleringen samt de punkter där Sverige blev fällda av Europadomstolen.

The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS..

Background & Problem: The Statutory audit was initiated in the beginning of 1983 with the argument that it had a preventative affect against economic crimes. It is discussed whether the statutory audit should be abolished considering it brings major costs for small limited companies, also there are discussions however easing the regulation for these companies. What effect would it impose for the preventative work against economic crimes if the statutory audit is abolished?Purpose: The purpose with this study is to learn how an abolishment of the statutory audit among so called micro businesses will affect authorities? preventive work against the economic crimes.Demarcate: The study is demarcated to comprise only authorities that work with preventing economic crimes with help of the statutory audit and that will be affected of an possible abolishment, such as the Swedish Tax Office (Skatteverket) and the Swedish National Economic Crimes Bureau (Ekobrottsmynigheten).Methodology: The research is based on a qualitative approach with personal interviews with two representatives from each authority. The gathering of data has been done by researching literature and databases.Conclusions: The result shows that the statutory audit is significant for the authorities and their preventive work.

Syftet med den här studien är att utreda hur redovisningsmarknaden skulle kunna påverkas av högre gränsvärden för frivillig revision samt vilka effekter det skulle medföra. För att undersöka detta har vi valt att utforma en kvalitativ intervjustudie där respondenterna har bestått av auktoriserade revisorer, auktoriserade redovisningskonsulter samt tjänstemän inom Upplysningscentralen, Bolagsverket samt Skatteverket.Studien har inspirerats av de gränsvärden som presenterades i det nya EU-direktivet som kom år 2013. Vi har diskuterat en eventuell höjning av gränsvärdena med respondenterna för att se hur detta skulle kunna påverka den svenska redovisningen.Studien har inspirerats av grounded theory som innebär att jämförelser sker löpande under undersökningens gång och studien har analyserats utifrån ett principal- och agent förhållande. I studien har vi kommit fram till att för kort tid har gått för att det ska synas några tydliga resultat men samtliga respondenter är över lag positiva mot högre gränsvärden och de tror att gränsvärdena kommer att höjas på sikt..

The aim of our Master´s thesis is to investigate the development of the different libraries in the former communities of Flisby and Lofta during the former part of the twentieth century. We ask the following questions:How did the libraries in Flisby and Lofta develop between the years of 1905 and 1952?How can we understand the libraries? dependency of funding of different kinds? We have used case study as a method, and we have adopted a source criticism approach. We have mainly used our local archives and among other things we have investigated various sorts of protocols, annual reports, auditor?s reports and the accounts that were sent to the Board of Education.

In 1995, the World Trade Organization WTO was established. Today WTO has nearly 150 member countries, accounting for over 97 percent of the world trade. WTO has a number of agreements and one of them is the General Agreement on Trade in Services GATS. GATS control the service sector, and the public library is a small part of this sector. The purpose of this study is to examine the Swedish debate about GATSs possibility to affect the public library.

The aim of this thesis is to investigate whether legal rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security.It has been questioned if the regulations concerning postponement of payment of tax are compatible with the requirement of legal security. Of course does not a taxpayer want to pay tax that he or she consider incorrect, and that has not been under trial by an impartial authority. If the request for postponement of payment of tax is rejected, the consequences for the taxpayer can lead to huge financial losses.

The Swedish pharmacy market will be re-regulated in July 2009 which will present private actors with an opportunity to enter the market. Several risks and uncertainties are associated with such an entry. The purpose of this thesis is to increase the understanding of identification and management of risks and uncertainties associated with entering the Swedish pharmacy market. We also intend to investigate similarities and differences in risk identification and risk management as well as create an understanding of the underlying reasons for these similarities and differences. Three companies interested in entering the market have been interviewed and the interviews were conducted with an open approach to avoid influencing the companies? answers.