The purpose of this thesis is to achieve an increased understanding of factors and considerations of importance to larger companies? purchases of tax consultancy services. Based on a qualitative case study, the thesis more specifically analyzes purchasing companies? perception of quality in tax consultancy services, how the companies organize their purchases of such services and the relationship between purchasing companies and tax consultants. The study suggests that tax consultancy services constitute a heterogeneous group of services which are normally purchased by people in charge of either accounting or tax matters in the purchasing company.

This study is made in cooperation with the insurance company, Skandia. Skandia is a part of Old Mutual group?s Nordic division and is one of Swedens largest insurance companies with a total of 1.9 million customers. The company offers traditional life assurance, unit-linked insurance, private healthcare insurance and banking services. Insurance companies such as Skandia operate in a highly competitive environment.

The purpose of the paper is to explore of what importance network relations are to the small fashion company Clemens en August. Clemens en August is a new German fashion label, which has the goal to become established in the high-end segment. The company uses an innovative sales strategy, directly distributing its products to the end costumer. The theories used will serve as a tool to analyze Clemens en August 's strategy from a network perspective. As the Bachelors thesis nr: 12464 ?Clemens en August ? A Network Perspective?, authors; Malin Elmlid, Biancastella De Angelis and Carsten Juldorf, date of approval 2006-01-11, contains delicate data about the studied company we have decided to classify it as secret.

Deep litter is a system for animals kept in separate stalls, loafing and bedding in wind shelters. The litter can consist of different bedding, like straw and peat. The system is allowed to build over and to ensure optimal proportions it is necessary to add new straw regularly and to have good conditions. Important conditions are aerobic state, humidity, amount of organic substance and acceptable temperatures in the litter. The micro organisms are depending on temperature for their living conditions and to get the bottom layer in the litter to start burning.

During the 90s most companies organized and adopted routines for their environmental work. This work included for example eco-efficiency improvements and the introduction of environmental managing systems. At the UN conference in Rio in 1992 the concept Sustainable development was defined, but it was not until about the year of 2000 that companies in Sweden shifted their work from environmental management to sustainable management. A consequence of this is that they now have to focus on environmental aspect in conjunction with social and economic aspects.The purpose of this study is to gain understanding of what a change of focus to sustainable development means for companies. Has the environmental work suffered in the competition with social/economical aspects under the new sustainable focus? How will the new way of working affect the balance between environmental and social aspects? Changes were studied in five companies by analysing their annual-, environmental- and sustainability reports and through interviews of sustainable managers.

This essay is a qualitative study concerned with questions about disability. I set out from a definition of disability which highlights non-disabled peoples´ participation in making a disabled person ?the Other?. My aim is to contribute to an understanding of the experiences of disabled people as well as problemize the way that normality and disability is socially constructed. The empirical material of the essay consists of qualitative interviews with disabled men and women and the essay is written with a critical perspective.

Literature describes what it is like to be a leader in the healthcare and what is looked upon as the most characteristic quality for female leadership. Women often use a leadership technique that motivates the employee and they allow themselves to develop a humanitarian leadership. The aim of this study was to describe female head nurses? experience of their leadership in healthcare. The collection of data has been carried out from interviews.

Background: HIV is a worldwide spread disease with many deaths. People with the disease have previously been met with attitudes, stigma and discrimination in various contexts. A Caring relationship should be built on empathy, respect and communication, where the patient is not seen as their illness, but as a person. Today, there are laws that are there to protect the patient, however, there is a lack of knowledge about what is current. Health care workers knowledge in the 2000s has improved, but there is still a lack of knowledge.Aim: To illustrate how patients with HIV experience health care.Method: The literature review was conducted with twelve scientific articles of which two articles were quantitative and the other qualitative.Results: The results revealed three main themes; Different expressions of fear, Perceived negative attitudes and stigmatization, as well as The wish to be lovingly treated in health care.

Syftet med undersökningen var att se om lekarbetsmetoden är en effektiv metod för barn med koncentrationssvårigheter och/eller svårigheter med sociala relationer. Jag ville också få svar på om koncentrationsförmågan och förmågan till att etablera fungerande sociala relationer förbättras positivt hos barn/elever genom lekarbete. Jag undersökte pedagogers uppfattningar om och resultaten av lekarbete på några av dessa barn via intervjuer med lekpedagoger och andra pedagoger kring barnet och tog del av utvärderingar och lekschema som lekpedagoger förmedlade. Sammanfattningsvis pekade resultaten av min undersökning på att lekarbete är en effektiv metod för barn med koncentrationssvårigheter och sociala relationssvårigheter och att koncentrationsförmågan och sociala relationer i hög grad förbättrats positivt hos barnet/eleven genom lekarbete..

Bakgrund: Hjärtsvikt har dålig prognos och drabbar ett stort antal människor i Sverige. De som drabbas upplever många problematiska symtom och medicineringen har många biverkningar som kan vara svåra att leva med. Obehagliga känslor kan förvärra symtom hos personer med hjärtsvikt. Sjuksköteskan bör kunna identifiera känslor och förstå varför dessa uppstår hos personer med hjärtsvikt för att bättre kunna vårda dessa. Syfte: Syftet är att beskriva hur personer som lever med hjärtsvikt beskriver sina känslor.

This thesis discusses model based tracking of radar echoes in tanks with liquid content. The errors in the measurements are not always random in these cases, and the interference that occurs when nearby echoes moves in relation to each other makes tracking difficult. The tracking problem can be broken down to four parts; track initiation, track destruction, association of the measured echoes to the tracks and to update the tracks with the associated echoes. The radar measurement is primarily made on the surface. However, additional echoes from the tank floor or other structures and double bounces are normally present.

The aim of the thesis is to highlight external factors to explain why the EMU was created. The external factor considered here is the monetary policy of the United States, which often conflicted with European interests. The statistical data in the thesis, as well as previous research, show that even though the EU economically in many ways had become an equal partner of the US during the second half of the 20th century, the union still faced US influence and dependence.The results of the thesis can be explained with neorealist theories on power measured as an actor's distribution of capabilities and balancing of power. An actor that is equipped with the world's leading currency is more independent from others. Other actors, on the other hand, become increasingly dependent on the major currency and the policy of its owner.

Previous studies have shown that there is a relationship between voluntary disclosure and analysts' forecast accuracy. However, there has been no research conducted specifically on bridges. Bridges contain information on how components such as price, volume, foreign exchange rates and acquisitions have impacted the financial performance between two periods. The main purpose of this thesis is to investigate the usage of bridges in quarterly financial information of companies listed on Nasdaq Stockholm. We provide a descriptive mapping of bridges and find that 30 out of 268 companies are presenting bridges as a part of their voluntary disclosures, with large firms being the most frequent users.

In this thesis I analyse and discuss what impact the 2003 U.S lead intervention in Iraq, had for the cooperation against global terrorism between the European Union and the United States. Six years have passed since the Bush administration decided to go on with the intervention, even though they did not have the necessary UN mandate. Due to unsuccessful argumentation in favour of the intervention by the Bush administration, the world got divided. George W. Bush reference to a ?war on terror?, which passed almost unnoticed by Americans, rang alarm bells in many European countries.

Introduction: About 160 children with Down syndrome are born each year in Sweden. They will spend their first time in life at the neonatal departments around the country. Previous research has shown that parents in these situations have experienced an unsatisfying behaviour from the caregivers and that they are not getting the care they desire. However the research that reflects the nurses? role in these situations is sparsely studied.