Although Lean has received an increased amount of attention in the service context, research still has not established how successfully Lean manages to increase service productivity; since service productivity consists of both efficiency and quality. Research regarding productivity discusses the risk of a tradeoff between efficiency and quality in service production processes. Therefore, this thesis aims to explore if the tradeoff in a production setting with low variability in demand and low customer participation exists, after Lean has been implemented. With a qualitative approach, a case study has been conducted at Scandinavian Airlines Ground Handling to evaluate the effects of Lean in the baggage handling process. The result of the study shows that the tradeoff has not been overcome; efficiency has increased at the expense of quality.

Detta projekt har haft som syfte att producera och grafiskt formge det kommande numret av tidskriftsapplikationen Scandinavian Architectural Review för förlaget It Is Media Svenska AB i Stockholm. Skapandet har utgått från applikationens tidigare grafiska profil och har ämnat att följa tidigare utseende och funktioner utan nya tillägg. Hela produktionen har skapats genom Adobe InDesigns tilläggstjänst Adobe Digital Publishing Suite. Efter att produktionen färdigställts har en analys gjorts av den färdiga applikationen enligt en heuristisk utvärdering ur ett människa-datorinteraktionsperspektiv, till vilken David Benyons tolv designprinciper har  tillämpats. Till stöd i analysarbetet har ett aktivitetsdiagram skapats för att ge en god överblick över hela tidskriftens disposition.

Designing temporary cities is a study of the design and physical planning of five temporary cities. The purpose was to discuss and note the important questions to be considered, when designing the outdoor environment in temporary cities to create as good an environment for the visitor as possible. The five cities I have chosen are among the most famous ones in Scandinavia, and they represent different kinds of temporary cities. This was a deliberate choice to achieve diverse research material, and with that a broad view of what the planning stage generally looks like. Study of the cities has been done through interviews with the people responsible for the design and/or physical planning of each city.

In today?s computerized society more and more companies choose to utilize new applications that can ease the way of handling the information. For many of us is imperative that the process as efficient as possible if one takes in consideration the size of savings that this new application can bring.The developer of the evaluated system is SYSteam AB Huskvarna and they are the ones that gave us this assignment. The application that we evaluate is SCM (Secure Connection Manager). It is already used today by big companies such as Telia and Ericsson to search for errors in telephone servers placed all over the country.

The main purpose with this Master's thesis has been to through a case study investigate and analyze the music library activity at the Public Library in Lund, in order to find out according to which ideas and principals this activity is run by. It also discusses how you at the music department handle your task as intermediary of music and how well this coincides with the users expectations. To give the research more depth a special analysis has been made, assuming the perspective of the B&I-researcher Sanna Taljas' three perspectives regarding the music department. She identifies three perspectives in maintaining a music library, which she calls the general education, alternative and demand repertoire.The examination is based on an empirical research, where five librarians were interviewed and fifty users have responded to a survey, but the essay also includes a literary study carried out to explore which ideas there are regarding the music department's missions and roles in the existing literature.Librarians and the user's opinions coincide quite well. What distinguish the most are the opinions surrounding the competency of the music library.

Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

In this work a new design for S:t Erik?s square in Uppsala is being proposed. The square is situated in the middle of the city, surrounded by historical buildings. Today the square is a parking lot. The aim of the design proposal is to promote life and activity of pedestrians and cyclists.

With the political situation that prevails in the world, the need for contingency planning for the ecclesiastical heritage has become actualized with the aim of protecting the churches and their assets in war and armed conflicts. In accordance with Kulturmilj?lagen (SFS 1988:950) chapter 4 ? 15a, the Church of Sweden and its organizational parts are responsible for ensuring that contingency plans for the ecclesiastical heritage are established. In the legal statutes, it is not clear how this is to be carried out, who is responsible for all practical aspects or what is to be protected, something that creates gaps of knowledge regarding logistics, roles and selection. This means that there is currently a lack of principles and practice around the protection of the ecclesiastical cultural heritage, as contingency planning for cultural heritage is a fairly new phenomenon that has not been practiced in times of peace.

As organizations are generating more business intelligence in their systems, more employees need access those systems. As a result some sort of permission management needs to be implemented to ensure the information remain safe. Access Control Matrix (ACM) is one way of managing permissions and is widely used among organizations. The issues that comes with ACM is that the matrix itself gets difficult to manage and overview as its complexity increases with the number of permissions. The study utilizes Action Design Research to develop a tool for visualizing permissions.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av det materiella sambandet kan medföra för K2-företagen vill vi skapa en djupare förståelse i diskussionen om en total frikoppling av det materiella sambandet för K2-företagen.Uppsatsens undersökning utgår från en kvalitativ forskningsmetod och har en analytisk ansats. Data består av primär- och sekundärdata som kritiskt granskas för att bedöma undersökningens giltighet och tillförlitlighet.För att skapa förståelse kring sambandet mellan redovisning och beskattning presenteras relevanta begrepp och teorier. Vidare redogörs för innehållet i utredningen SOU 2008:80.Empirin presenterar respondenternas åsikter och synpunkter om utredningens, SOU 2008:80, förslag om en frikoppling mellan redovisning och beskattning. Respondenterna avser tre anställda från tre av de största revisionsbolagen i Sverige.För K2 företag innebär en frikoppling i praktiken en samordning.

The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

This is the end report of my final exam at Medieteknik. It covers the planning, work process and review of a Flash based web application that I set out to do. The goal was to create a user friendly, interactive e-shop with embedded functionality for playing music, displaying rich media content and researching possible payment solutions, to enable buying music files online. The project involved creating the user interface, the programmatic functionality of a Flash client (an SWF file). Also, setting up an Apache HTTP Server and establishing a working ?bridge? between the Flash client and the web server with Flash Remoting components and AMFPHP.

This study investigates and analyzes experiences of discrimination and racism among social work students, focusing on how these issues occur between peers rather than through hierarchical dynamics, such as interactions with faculty. The research aims to shed light on the academic challenges faced by students with foreign backgrounds, as defined by Statistics Sweden (SCB), particularly those who experience discriminatory practices and behaviors within the academic environment. The study adopts a qualitative methodology, utilizing semi-structured interviews to explore the lived experiences of these students. Participants were selected based on their enrollment in social work programs and their identification as having a foreign background. Data was analyzed thematically to uncover recurring patterns and insights into the participants' experiences.

The purpose of this project is to study Partab's material distribution process, furthermore identify critical problem areas within the company. Further the aim is to provide suggestions to new work procedures regarding material distribution and related processes. Appropriate literature has been used as a support in this process. The main goal of a commercial company is to generate cash flow, and maximize the return on investment. Streamlining material supply and the use of material is a part of this process. Virum and Persson define logistics as: "Logistics is the approach and principles founding the process of planning, development, coordination, organisation, management, and control of material distribution from supplier to user".