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.

The economic climate that has been going on for the last years has more or less affected everyone. This has created a need to get more knowledge about how our banks work and also how peoples own personal financial situation looks like. When our banks over this last period have compensated their employees with even greater deals of money, reactions has gone to the roof. This discussion has made us interested in the subject, which led to the decision to write an essay about remunerations within banks.The purpose of this essay is to investigate if our banks remunerations to their employees have any effect on their profit numbers. Does the size of the compensations vary with changes in the market? Do larger compensations contribute to a greater result?The study will look at Sweden?s four largest banks, Handelsbanken, SEB, Nordea and Swedbank.

The purpose of this qualitative study was to examine how family members perceive family support, and to gain a deeper understanding of how the relatives' part is affected by the dementia ill person. The result has been produced by semi-structured interviews with five respondents interviewed individually. The respondents who participated in the study, care for the dementia sufferer husband / wife at home, or the husband / wife has moved to a special housing. The result includes the perception of being a relative of a person with dementia, how they experience support from various parties, if there are any differences between men and women as well as the importance of communication and attitude. Overall it was shown that relatives often felt a sense of security and that they were satisfied with the support they received from the various parties.

Each December thousands of Swedish families sit down to watch the annual "Christmas calendar", a series containing 24 episodes. Since the start in 1960, the Swedish public service television company, Sveriges Television, have broadcast a Christmas calendar every year, and is now seen as a firm tradition, attracting audiences of all ages, though the main audience is children. Research has shown that children?s television programs to a certain extent have the same function as news journalism has in agenda setting. Media, together with feedback and interaction with other individuals, plays a big role in the process of socialization.

Fresh water has become more and more of a scarce commodity. Water scarcity isn't first and foremost a cause of drought and wasting, but a cause of inequality and mismanagement. This is not only a problem for developing countries, and there can also be variations within countries. The municipality of Gotland has a development program called Vision Gotland 2025, with goals for growth and sustainable development. The aim of this study is to examine whether the use and management of water resources on Gotland and Vision Gotland 2025 is conformed to the Water Framework Directive and the Ecosystem Approach in terms of sustainability.

The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

Sweden has had statutory audit, which also includes a management audit, for all companies since 1988. A legislative proposal now suggests that the statutory audit shall be abolished for all small and medium sized companies starting on July 1, 2010. The aim for this master?s thesis is therefore to study how the service of auditing will be affected by the legislative proposal. To answer the research question the authors have taken on a qualitative approach and fifteen interviews with representatives for different Swedish auditing firms have been completed.

During the late twentieth century, political and societal changes gave rise to an increased interest in performance evaluation in public organizations. This development also affected libraries in the public sector. The main concern for this master thesis is performance measurement in libraries. In this study two different types of libraries are investigated, one public and the other academic. My aim is to find out if and how performance measurement appears in the libraries annual activity reports.

The aim of this essay is to examine how parents to children with large undiagnosed behaviour problems experience the parent role and the support they can obtain in their role as parents.To get a deeper description of the parent?s situation a qualitative method is used for the study. The interview carried out through a personal meeting and a question schedule with opened questions where used.The answers of the interview show that parents experience lot of problems. The children don?t get the support in school that the parent think they need because the child don?t have diagnose.

This paper exemplifies how the physical environment affects clients? experienced service quality and how companies work with the physical environment. In the empiric study, we conducted a case study and studied two hairdressing saloons. The study showed a connection between physical environment and experienced service quality in the business of hairdressing. Owners of hairdressing saloons perceive that a combination of the personal meeting and the physical environment influence the clients? general impression and their experience of quality.

Abstract This essay is about the visibility of everyday life in a nursing home. The thesis is based on the following questions: What characterizes the social life and conversation between staff and residents? What content has the social life and the conversation between these parties? What is the power relationship between the staff and residents? To answer these questions, we used the qualitative approach with open observations, along with interviews. The study is partly based on direct observation by an observer as a participant in a special housing, and on semi-structured interviews with seven respondents, three of them staff and four residents in the same nursing home. For the results and analysis section, we use the Grounded Theory as a method which constructs a parallel between data processing and analysis of the interviews, where we first encode, categorize and create themes.

The purpose of this study was to find out what pedagogues in preschool think when it comes to children?s influence and how they do to give the children opportunity to express their thoughts and point of views and thereby influence their situation.The literature review treats the conception of the competent child and shows that having child perspective is important in meeting children. The literature review implies that participation and influence means sensitivity to children?s expressions and that pedagogues lets these expressions influence the activities in preschool. It is not about children always getting their ways, but that they are respected and are given space to think freely.Searching for pedagogues? thoughts on children?s influence and how they do for giving it, I interviewed six persons, working at six different preschools.

The aim with this study was to collect fundamental information, and to plan, a windpower farm in Juddhult , Småland in southern Sweden. The goal is to collect the bestavailable projecting planning support. The pieces of this projecting planning supportthat will be presented is; Environmental Consequence Description (MKB), productioncalculations, comparisons between different plant types, economic calculations, evaluatethe economy and give some farm design suggestions. The imagined wind farm will belocated in forest environment and which may cause a number of new problems. Specialinterest that will be affected, where special consideration because of the forestenvironmental is requested is, hunting, wetlands, ancient monuments and windturbulence.

This thesis is based on a market survey sent to the passive members of Södra skogsägarna within the scope of practice of Vimmerby. A member of Södra skogsägarna is considered passive if the member not has delivered timber to the association during the past five years. The purpose of this thesis was to obtain as much information as possible about the forest owners, to be able to interpret why the member did not choose to deliver their timber to the association. The survey was worked out in close collaboration with Södra skogsägarna to answer this question. The responses indicate that economic returns are important to the individual landowner. The price of timber is most important in a timber business and the majority of forest owners want to have a personal meeting if you can choose how you wish to be contacted by the inspector.

The relationship between dividend policy and investment is a controversial area and the relationship between these two may differ depending on the company's priorities. The study examines this more closely by studying dividend policy's impact on investment and how it differs depending on the company?s market capitalization. The study is based on companies listed on the OMX Stockholm within the segments Large Cap and Small Cap, during the period between 2003-2012. Secondary data was obtained from each company's annual reports where relevant data was used to operationalized into measurable variables.