To be able to maintain an adequate ITservice for various users and needs,more municipalities are looking at thepossibility for mergers of local ITdepartments. One solution for mergingmultiple services/functions and creatingsynergy opportunities is called SharedService Center (SSC). The concept of SSCis that the administrative serviceitself becomes a core activity withinthe organization. The aim of this thesisis to provide municipalities who areconsidering a merging of their local ITdepartments with recommendations on howto design the Shared IT Service Center.Recommendations are outlined based on ananalysis of IT-management literature,reports and by conducting a study onthree ongoing collaborations.The conclusions drawn from the studysuggest guidelines for the design of aShared IT Service Center formunicipalities. These are as following:Create a vision associated with aspecific and structured target state.Identify needs for different targetgroups in municipalities and set acommon standard.Create a clear and practical model/SLAappearance of the cooperation andagreement.Ensure the individual municipalitiescommissioning skills in order to notlose it in the context of a common IToperation.Find an organization that is democraticfor member municipalities andfacilitates long-term partnership.Specify the operation and maintenance sothat it can be regulated and controlledEstablish a common help desk.Establish a common standard andconsolidated infrastructure before theintroduction of a common technology platform..

Syftet med uppsatsen är att undersöka de möjligheter och utmaningar som finns för ett sammanslaget finsksvenskt HR1-center på TeliaSonera. Utgångspunkten för uppsatsen var slutsatserna Anners och Thureson (2008) påvisade i kandidatuppsatsen Tystlåtna finnar och pladdrande svenskar ? en teoretisk analys av utmaningar för en gemensam organisationskultur. Kandidatuppsatsens slutsats har operationaliserats för att konstruera intervjufrågor och för att analysera det empiriska materialet. Intervjuer har genomförts med fyra personer från HR-center Finland och fyra från HR-center Sverige.

We were accepted to the field study Dignity and therefore chose to write our thesis in connection with it. Our subject is the oasis of Siwa in Egypt. The society has long been isolated, and therefore, the city has been able to preserve their handicraft methods and values. We chose to study the Ecological and Handicraft Development Center, which is a newly opened center for craft production. We wanted to see how the centre could use storytelling as a marketing strategy.

The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

The agriculture throughout the world is becoming increasingly deregulated and this has affected the prices of raw materials to fluctuate at a higher degree than earlier. This in turn has made it interesting and in some cases even necessary for the trader as well as the producer to gain knowledge about the trade instruments available to ensure a good enough price for their produced goods. This study encompasses a number of ways to trade grain and oil plants in order to clarify what differences there are in the several contracts that exist in the present situation, economical as well as practical. The various trade instruments available to the producers on the Swedish market are described in the theoretical part of this study. The study also contains a simple arithmetic example, based on historical prices collected from grain traders and trading floors, in order to point out the differences in the economical outcomes depending on the business strategy used to sell the produced goods. The study shows the importance, as a producer, of being able to use and take advantage of the different trading instruments at hand to monitor and exploit the shifts in the market. From an economical point of view it is not enough to just excel at farming but knowledge about the market functions and the trade instruments at hand is also required to be able to secure a good enough price for your goods.

 The aim of this essay is to examine if the Swedish Major labels are moving towards making their catalogue available on different platforms rather than their traditional distribution of music. The new technology has really stirred things up for the major labels and file-sharing has been a problem for a long time. The labels have a history of fighting new formats instead of embracing them and listen to what their consumers actually want. We have found that the majors now are in the leading edge of music distribution due to technology and that is a first. We have focused this essay on if the consumption of music has changed the distribution of it or the other way around and found that people have changed their ways of consuming music over the years and the labels have always been forced to adapt.

The aim of this thesis is to explore the institutional design of Participatory Budgeting (PB) in Sweden and how the design may contribute to realize central democratic goods. The study records the different PB experiences in Sweden and focuses on one particular case, which is the only case that successfully qualifies as a genuine PB-process according to international standards and definitions. To examine this, the following questions are asked: which municipalities in Sweden have implemented Participatory Budgeting? How can the institutional design of Participatory Budgeting be described and to what extent does it enable the realization of central democratic goods? To what extent does the institutional design enable the realization of the democratic goods inclusion, popular control, considered judgment and transparency? To what extent does the institutional design enable the realization of the institutional goods of efficiency and transferability?The study is based on an institutional theory of democracy. The method used is a mixed method ideal type analysis that combines document analysis, surveys and interviews.

This thesis deals with urban planning in connection with social and spatial integration.It´s a study of a new planning project in Malmö in southern Sweden. It´s an interesting case because this new, fashionable area will be located next to areas facing socio-economical challanges and stagnation. By using two theoretical models I analyse how the visions for planning a city are formulated and applied when policy is going to be operated. My models are ?the balanced community? and ?the dual community? .The conclusion is that the focus for Malmö and Hyllie is going towards emphasing the creation of attractive but segregated districs in a city.

This essay intervenes in the politics of urban segregation in Stockholm. The main aim of the essay is to analyze and describe how advanced marginality and territorial stigmatization are expressed in the lived experiences of four unemployed youths, that have participated in a labor market training program located in the ?social vulnerable? area Rågsved. With a theoretical framework based in Henri Lefebvre?s production of social space the empirical findings are interpreted in regard to how the youths produce social space in dialectical interplay with urban politics, advanced marginality, territorial stigmatization, and their local neighborhood.

The purpose of this Master?s thesis is to examine and analyze the discourse concerning a new public library in Stockholm. The paper further discusses how this discourse corresponds with what is written about public libraries in a number of national and international documents. To do this I have utilized the discourse theory of Laclau and Mouffe. By using some of their instruments I have established the discourse around a number of keywords.

Syftet med min analys är att se via en neoformalistisk stilanalys vilka grepp som filmen Sin City har hämtat från film noir. Jag ser även via intertextuella kopplingar vad Sin City har hämtat från serietidningen som filmen baseras på. Fokus i analysen ligger dock på fyra grepp som jag anser är de mest klassiska film noirgreppen; Ljussättning, Femme fatale, en mörk värld och protagonisten. Jag kommer bl.a. fram till att Sin Citys använder sig av klassiska film noirstilgrepp men drar dem till det extrema, kanske för att passa in på den serievärld som filmen är länkad till.

The aim of this thesis was to investigate how teachers in school and in leisure time center look at informal and formal learning. Informal learning is often associated with leisure-time while formal learning is generally linked to school. My questions also deal with the teachers? view of each other?s activities from a learning perspective and visibility of informal learning. I have made an empirical study with qualitative, semi-structured interviews with three class teachers and three leisure teachers.

Title:Chillchain for cut flowers ? how the distribution works.Author:Anna-Maja Svarén, student at Lund Institute of Technology, mechanical engineering.Supervisors:Annika Olsson, Department of Design Sciences.Bengt Sahlberg, Bioett AB.Problem:How does the distribution of cut flower works regarding temperature, losses, responsibility, complaints, packaging and weak points?Purpose:The purpose is to map the distribution of cut flowers, with focus on losses in the temperature, from farm to store. The goal is to identify weak points in the chillchain and to se how wrong temperatures affect the flowers. The results can be a help to secure the chillchain.Method:The work started with a problem; map the distribution of cut flowers with focus on temperature losses. Data was collected on the basis of this problem, then analysed, and finally conclusions were drawn.Conclusions:The affect handling and distribution has on a cut flower is very complex.

This paper intends to provide a better understanding of how to rebuild a crisis affected area and how to plan for the inhabitants of a wounded city. It will also examine the landscape architect's tasks in this work to provide a planning perspective. The discussion of reconstruction is significant because the insight and knowledge in the subject is needed in order to help nations after a disaster. Bosnia-Herzegovina's capital Sarajevo is a city recovering from a civil war where the city's situation was complicated by an ethnic conflict that has been segregating it. The restoration of the city's structure can free people from their tragedy and make them live again.

This thesis is studying Stråk* in an urban contexts. Thiswill be achieved through a study of Rosengårdsstråket inMalmö based on the question "What is a Stråk?".Malmö has experienced a major change in the last 15years. From being an industrial city with economic problems,Malmö is now part of the dynamic Öresund Region,and a knowledge city with great optimism. New parts ofthe city is about to grow up that reinforces the image ofMalmö's new identity.The next step in Malmö's development is to make thecity even denser and interconnect the inner city and thesuburbs to create a more sustainable city.