The aim of this thesis is to study why Swedish authorities do organizational changes. Two organizations are analyzed; The Swedish Tax Agency (Skatteverket) and the National Statistics Office of Sweden (Statistiska centralbyrån). A qualitative method, consisting mainly of interviews with key officials, is employed to study two aspects of organizational change: first, the main reasons for changing the organization and, second, how the process that preceded the actual change was carried out. Furthermore, two different theoretical perspectives are used to construct a basis for the analysis. One of the perspectives assumes a social constructivist approach, while the other is rationalistic inspired.

This essay will analyse how Asperger?s syndrome and autism spectrum disorder is made in two municipal high schools. I have interviewed school personnel and analysed the schools? policy documents and diagnostic manuals. In this essay AS and ASD are being deconstructed as political and ideological object and I analyse techniques in school, that makes these objects to subjects.The school?s mission is to foster and educate pupils to become desirable citizens and at the same time its aim is to provide an equivalent school.

This thesis seeks to explain the effect of private equity ownership on the amount of invest- ments made in a company. We use three capital expenditure based key ratios to determine if there is a tendency for private equity owned firms to invest more or less than comparable companies. Our dataset involve 27 Swedish buyout companies that were sold by a private equity fund between 2001 and 2009. Each buyout is assigned a peer group of two firms in similar size and in the same industry. Firstly, we compare the key ratios to determine potential differences in the level of investment.

Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

Web 2.0 is a relatively new concept which has made significant progress on the Internet. More recently, corporations as well have begun to get use of the different types of applications that are assigned to the Web 2.0. Organizations are primarily interested in making use of Web 2.0 in two areas: inside the company to increase efficiency and productivity, and from the organization to the customer to improve revenue and customer satisfaction. We have chosen to take a closer look at this last area, as can be seen as a CRM context. Our interest is to investigate how such a context may change by implementing some kind of Web 2.0 technology.

This paper examines job coaching on the Swedish labour market. The study uses trygghetsråden, which are organizations established by an agreement from the labour and employer side, as a starting point for the study. In addition, the study examines the phenomenon from the perspective of the job coaches themselves and the coaches clients. The study concludes that job coaching is defined by the coach and the client's common goal of finding a suitable match for the client on the labour market. The job coach helps the client reach the goal of an appropriate job by making him or her aware of his or her competences and preferences.

Purpose: The purpose of this study is to examine whether hedge funds generate higher risk-adjusted returns than traditional managed funds in Sweden.Methodology: This study was based on quantitative data about the funds historical returns. The funds historical returns were taken from the database Morningstar and the risk-free rate from the Swedish central bank. Random samples of 36 funds have been divided into three portfolios in the form of a hedge fund portfolio, stock portfolio and mix fund portfolio.Result & Conclusion: The study concluded that the stock portfolio has shown the highest average yield for the study period where all portfolios below market index. Hedge fund portfolio has achieved the highest risk-adjusted return calculated by the portfolios Sharpe Ratio. Of all hedge strategies, arbitrage had the highest average return and risk-adjusted returns..

In this project a washing station has been constructed for Albany International AB. At present, there is no existing system to clean the dirty pipes that are coming back to the company.The work followed the product development process, and it started with the requirements list. This was followed by brainstorming, evaluation and completion.The result was a concept for de present time and one concept for the future.The present concept is intended to be built immediately. This is an adjustable bench with sliding bearings to facilitate the work. The actual cleaning is done with a high pressure washer that uses hot water.

Throughout this thesis three main factors have been identified that can be out of significance for transfer pricing in multinational companies if the proposal for Home State Taxation is adopted. These factors are rules for calculation of the tax base, rules for dividing costs over periods and the tax rate. The formula for sharing profits will also become a factor that can have an impact on the European companies'incentives for transfer pricing interacting with above-mentioned factors. The effects of transfer pricing aiming at reducing the total amount of the taxation burden for a group of companies will be strongly reduced in the future if the proposal is adopted. Incentives for transfer pricing will loose importance, though not disappear altogether.

This Masters' thesis is a study on the information behaviour of hospital personnel at the University Hospital in Lund, Sweden. A questionnaire was distributed to 301 nurses and physicians working in the intensive care unit, the population was reduced to 244 persons. The response rate was 52%, i.e. 125 questionnaires were completed. Nurses constituted 68 % of the population.

Logistics and supply chain management in the construction sector is an area with great potential for improvements. Today, a lot of the workers time is spent on non-value adding activities. Research has shown that waste is a large proportion of the total production cost in building projects today.The purpose of this report is to analyze problems concerning logistics in the construction sector. Two of Skanska?s construction projects in Uppsala have been analyzed to identify problems.

Product development cycles become shorter and shorter. The time from idea to market has become an important competitive factor. Despite this, methods used for making the product development process faster are surrounded with uncertainty about their efficiency. The purpose of the thesis is to describe the pros and cons of ?best practice? methods for shortening lead times and how these methods effect the lead times in research and development.

Open source software has recently been discussed, not least in media as a revolution in IT. A number of advantages have been listed in changing proprietary software into open source software. Examples of such pros are no expenses for license fees and improved efficiency. In spite of this, few users have made this change. One of the reasons is a distrust of the quality in open source software.

The main objective of this study was to evaluate animal welfare situation in Ethiopia during slaughter and to investigate chain activities between animal markets and Kera abattoir in Addis Abeba. In total, 442 animals were observed within 52 groups of cattle; both ox and calves with different breeds. The study was divided into four different sets of data collection; behavioural observations, recording of slaughter process, observation during transport and interview. During the behavioural observations, an ethogram was used with 46 behaviours observed, categorised into 5 different groups. The data was calculated using Excel and SAS. The results indicated that a significant correlation (p-value.

The purpose of this project was to investigate if retention of polar compounds that are given to treat tuberculosis, diabetes, inflammatory bowel disease and childhood leukemia could be obtained with HILIC separation. By varying different parameters for different types of columns the compounds were analyzed with the aim of finding guidelines for future method optimizations. To perform these analyzes three different columns were tested ? ZIC-HILIC (silica-based with zwitterions), ZIC-pHILIC (polymer-based with zwitterions) and XBridge Amide (amide functions). The results were evaluated with selected quality measures.