The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.

The main purpose of this thesis is to analyze why or why not Swedish municipalities implement the gender equality policy ? ?right to work fulltime?. In order to understand this institutional change, the analysis is based on a theoretical framework consisting of two fields: political representation and feminist institutionalism. The study is divided into two empirical inquiries. The first part is based on a quantitative survey that describes the casual relationship between two independent variables; women´s political representation and party ideology, and the dependent variable; political decision about ?right to work fulltime?.

Ungdomar idag står inför en mängd valalternativ. Syftet med studien var att få förståelse för hur ungdomar i ett individperspektiv hanterar och upplever sin beslutsprocess beträffande sitt gymnasieval. En kvalitativ metod användes och intervjuer genomfördes med åtta elever i år nio från en skola i en medelstor kommun. Resultatet visar att tanken på gymnasievalet initieras främst från personer i ungdomarnas närhet. De har periodvis tänkt väldigt intensivt på gymnasievalet.

This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during the audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax reporting will result in a revised tax decision if detected by The Swedish Tax Agency.

To implement an ERP-system is not an easy process. The success of the implementation depend on many different variables. The most important one is perhaps the requirement process, to define what the organization wants and expects from the system. In this study, the advantages of a process mapping are examined, in relation to the phase where the requirements are expressed in an ERP-implementation. The conclusion is that a process mapping generates an increased communication with the supplier of the ERP-system, hence the business knows their processes and thereby what they want from the system.

The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.

The present study examines the demolition of a house on Hammarkulletorget in 1996 and the discourse of Hammarkullen, Gothenburg(Sweden), drawn from the perspective of historicization [?historisering?]. I have examined how the past played role inpresentations of Hammarkullen and how the past affected the decision to demolish a house. By examining which role the neighbourhood?spast time played in the perception of the neighbourhood, the thesis aims at providing a better understanding of howthe past can influence and legitimize major changes in the urban environment.In the early 1980s the image of Hammarkullen as a victim of negative publicity is established and this reputation lives beyond thesimplistic and negative descriptions themselfs.

The purpose of this essay is to investigate what kind of motives where behind the long term decisions for the Swedish military defense in 2000 and 2004. This leads to the questions that the essay is meant to answer; 1. Were the motives behind the two decisions for the Swedish military defense of economic character or an adjustment of security and defense policy? 2. Was the parliament united in the two decisions and if they were not, why? 3.

Denna kvalitativa studies syfte är att undersöka, kartlägga och analysera sociala interaktionsmönster kring beslutsprocessen på Migrationsverkets asylprövning utifrån asylbeslutsfattares perspektiv. Genom att luta sig mot teori om beslut inom ramen för administrativt beteende samt teori om ansvarfördelning analyseras empirisk data insamlat med hjälp av semistrukturerade intervjuer med beslutsfattare från olika asylprövningsenheter.Studiens resultat visar att det finns invecklade sociala interaktionsmönster i asylbeslutsfattandet samt att tre kommunikationstyper kunde identifieras; informella, formella och semiformella. Beslutsfattare växlar mellan dessa typer i beslutsprocessens olika steg. Med hjälp av utvecklade sociala kommunikationsmönster, omsätts en tidspressad beslutsplan i handling. Sammantaget påvisar studien den administrativa människans begränsade rationalitet.

The goal an purpose of this essay is to study the diffrent points of view that Swedish priest within the Swedish Church have on the Topic of same sex marriage. I will use qualitative interview as method of choice to get answers for my questions.The results of my study reveal that same sex mariiage has been a dividing issue between the different participants. Those in favour of the church´s decision to legalize same sex marriage consider love to be the most importent reason for marriage, while those who oppose the decision consider marriage to be a holy sacrament that is not easily changed..

A severe profitability decline in sugar beet production in all of Europe is one of the consequences of the latest reform of the EU sugar regime. In south of Sweden, sugar beets is the crop that has been the most profitable by far for the last decade. The high profitability has contributed to the high rate of increase in the price of land and has restrained the structural change towards a more effective agriculture. Because of the reform, all sugar beet producers are facing diminishing income and must find ways to compensate this. The aim of this master thesis is to study how Swedish farmers adapt to the sugar beet reform. A questionnaire was sent to 354 randomly selected sugar beet producers.

The aim of the study was to examine how social workers investigate and assess addiction cases whether gender matters or not. The following questions were asked in the study; ? Does the gender of the client influence whether a case is opened after the first meeting at the Addiction Unit? ? Do social workers consider there is a difference in handling an addiction treatment investigation when the client is a man or a woman? ? Do divergences exist in the assessment and the final decision process when the case concerns a man or a woman? The study is based on the qualitative method. The material is gathered from semi-structured interviews with social workers. Their job tasks include assessment and evaluation of addiction cases.

Background: The Swedish Police authorities have accomplished several changes the last years. We have studied one of these changes, the co-ordination of two supporting functions, economy and staffadministration at the Police authorities in Östergötland, Jönköping, Södermanland and SKL (Swedish crime technical laboratory). The initiative to this change was taken in 2002 and in 2003 a decision was made to create a joint servicecenter.Purpose: The purpose of this rapport is, in a collaborator perspective, to study the employees´ experiences of the change process.Method: The empirical material was collected throw interviews with the employees who have taken part in the change process. Even the leader of the project has been interviewed.Results: We have distinguished five central aspects in the change process. These are information/communication and understanding, the project leader, teamwork, timeaspect/reflexion and the leadership.

When contemplating entering an alliance the rationale behind the decision should differdepending on the size of the companies involved as well as on other important factors. The importantfactors influencing the decision are related to the resource pooling potential of the alliance,the power structure along with the business network the companies are a part of. Theanalysis has shown proof of a need for cooperation if one wish to succeed in the telecommunicationindustry and it has also determined which resources that are deemed to be most important toget in touch with, for our study object, to facilitate its access to the market. Those resources aredefined as a direct channel to the customer, funds/capital and the access to relevant businessnetworks. To get in touch with these lacking resources, three alternative approaches has beenproposed; all of them involving a strategic alliance decision.

Title: Globalization ? Meeting a new market Author: Anna Nubäck Supervisor: Anders Nilsson Institution: School of Management, Blekinge Tekniska Högskola Course: Master in business administration, 15 credits (FED006) Purpose: The purpose of this essay is partly to create an understanding of the decision to establish a branch in Japan and especially to look at if and how the Swedish company in this study has adjusted its corporate culture to suit the Japanese market. Method: Data is collected thru a number of semi constructed interviews. A first telephone interview was followed by an interview made face to face that was also followed up by interviews performed over telephone. E-mails have been used to clear and correct collected data.