This study raises the question how the implementation of the balanced scorecard in the municipality of Gotland has been influenced by the way of communication. A case study is made in the administration of Social-and care management on Gotland. We have been focusing on two different ways of communication. The first one is Shannon and Weavers model where communication is explained as a transmission of a message through a channel to a receiver. The other one is sensemaking where it is focal to give the information meaning.

Mezzanine is a collective term for hybrid instruments on the leverage finance market, offered as an alternative to traditional debt. As a hybrid, mezzanine combines elements of debt and equity financing. Mezzanine appears, in its most common shape, as subordinated to the senior debt, but ranks higher than pure equity. Reminiscent of security interests, the main importance of subordination is upon the default of the borrower. Therefore, the aim of the thesis is partly to investigate the legal prerequisites for a solid subordination of mezzanine financing, and partly to explain the consequences of subordination in a default.

Background: In newspaper articles, we can nowadays read headlines as"Stop the robbing!"and"They pay extra tax through rent". A column in Göteborgsposten describes enormous amounts of money, pouring between municipal companies. Numerous of local newspapers have started to pay attention to their municipal companies and the transfer of profits from municipal housing enterprises and electric power companies. What are upsetting these journalists then? Both Hyresgästföreningen (The Swedish tenants? association) and Boverket (The Swedish National Housing Board) indicate that the fiscal purpose of transactions within the group no longer is primary for municipalities.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Private state aid enforcement with respect to below market value transactions carried out by Swedish municipalities ? A study on the conformity of Swedish procedural and substantial rules with the principle of effectiveness of EC law Recently in Sweden, several local governmental entities (municipalities) have engaged in commercial transactions that, essentially, have been aimed at transferring the ownership of public services ? for example schools and local medical care centers ? to private undertakings. A few of these transactions have been declared by Swedish administrative courts to constitute illegal below market value transfers of public resources. The essay seeks to determine whether the Swedish national provisions that govern legal claims based on the directly effective Art. 88(3) of the EC Treaty, are compatible with the principle of effectiveness, i.e.

This thesis deals with the design of a combinated rescue-, personal-, and firefighting elevator for a nuclear waste storage facility to be constructed by the client SKB, Svensk Kärnbränslehantering AB. SKB:s mission is to dispose of all nuclear waste from all swedish nuclear power plants. The storage facility will be built in the rock 450 m under the surface and will consist of several kilometers of tunnel where capsules containing the nuclear waste will be placed. It will also hold a central area which contains spaces necessary for the operation and construction of the facility, such as elevator hall, storage hall etc. The facility will have two ways of access: a vehicle ramp and an elevator shaft.

I made this examination essay to investigate the possibilities and problems with machinery import. The rules intend to loaders and agriculture machines are still pretty flexible. It is today rather simple to make a registration or inspect those machines. There are still some practical problems to be aware of. It is very important to have the right contacts abroad, it is not always that you have time or moment to inspect the machines before purchase. In that case you have to trust your contact or partner about condition, equipment or working hours of the machine. Another important thing is payment before delivery: There is a huge risk that you do not get the machines that you paid for. If problems come up, you need to know the laws, your rights and your duties. A Swedish company does not pay any value-added taxes when it buys from another member of the European union. On the other hand must the machine be sold included value-added tax, if the buyer is a Swedish company.

The purpose of this thesis was to illustrate the use of internal marketing in the hotel industry. It was decided to conduct a case study on two hotels in the same region, Quality Hotell Statt and Pite Havsbad. The case study is based on personal interviews with the managers of each hotel, who have the ultimate responsibility of the internal marketing work. The research questions were based on why the hotel industry work with internal marketing and how the hotel industry work with internal marketing. The study showed that the hotel industry work with internal marketing on daily basis to get low employee turnover rates, increased employee job satisfaction and high quality services.

The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.

The implementation of a material requirements planning system is a complex and demanding task. There has been much research into what factors are important in such implementations, but seemingly very little about the links between critical success factors and management control systems. This thesis attempts, through a case study, to answer the question of how management control systems affect the implementation of an MRP system in ASSA AB, a Swedish manufacturing firm. Data is primarily collected through interviews. Theory regarding implementation success definitions, critical success factors as well as management control systems is presented.

Recent corporate challenges require effective communication in order to secure a company?s reputation. Companies as a result, need to be committed to a series of corporate social and environmental practices along with their financial commitments to their shareholders and investors. In fact, businesses are required to go above their ordinary operations and involve all potential stakeholders that can be affected by their strategies. Companies also need to communicate social, environmental and economic consequences of their activities along with their CSR commitments to their internal and external stakeholders in order to make a better corporate image and improve their market opportunities.

Denna uppsats är skriven som en studie i fyra delar. Första delen består utav redogörelser för syfte, metod och källmaterial samt hur jag skapat det analysverktyg som används i arbetet. I andra delen belyses krigföringens grundprinciper såsom de är definierade i litteraturen. Här redogörs även för de faktorer som kommer att användas vid identifikationen. Tredje delen av min studie inleds utav en historisk återblick, där jag återberättar händelserna som utspelar sig i Norge under 1942-1943.

Tendensen att försöka hitta de affärsmässiga argumenten (business case) för CSR (Corporate Social Responsibility eller företagens sociala ansvarstagande) började framträda på 1990-talet. Vetenskapsmännen insåg då att en enda forskningsdisciplin inte kan förklara hur företagens arbetssätt med CSR-frågor kan förbättra deras ?bottom line? och således bidra till en hållbar utveckling av samhället. Både teoretiker och praktiker har vänt sin uppmärksamhet mot framgångsrika företag (bästa praxis).  I korthet innebär ett business case inom CSR ett besvarande av frågan ?Vilka fördelar har företagen och samhället av CSR??.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.