Introduction: There was a reduction in Sweden of the share capital in 2010, in which the share capital was reduced from 100 000 SEK to 50 000 SEK. The reason behind the reduction of the share capital was to enable more people to start limited liability companies in Sweden. Meanwhile in Europe, they questioned the function of the share capital, and as a result of this discussion a number of European countries have abolished the requirement for the share capital in limited liability companies.Purpose: The purpose of this study is to investigate what meaning the share capital has to entrepreneurs based on their own businesses, and to see what function the share capital have for the creditors.Problem: What are the meaning of the share capital for today´s entrepreneurs and its creditors?Methodology: The study is based on a qualitative research method in which a cross-sectional study was done with four small limited liability companies and four creditors.Conclusions: The share capital functions and meaning has lost its intended meaning as creditor protection and the help to facilitate the raising of capital. The share capitals intention has to some extent been eroded.

Problem: The main problem this thesis brings up is what impact factors like trust, commitment, communication between a company and its costumers and value can have on costumer satisfaction on the basis of a relationship perspective.Purpose: The purpose with this thesis is to describe the importance of factors that can have an impact on customer satisfaction on the basis of a relationship perspective. To do this the author has looked into a company called Q-steps and conducted an investigation on their costumers opinion of their relationship with the company.Method: An interview was held with Q-steps CEO Sören Levén as the basis of the thesis, as well as a questionnaire that was sent to the company?s existing costumers over the web.Theory: In the thesis the author uses a model that describes factors that can have an impact on costumer satisfaction on the basis of a relationship perspective. This model is based on theories within relationship building in service companies.Conclusion: To be able to develop good relationships to their customers and as a result of this increase the level of costumer satisfaction, Q-steps has to take different variables into consideration. The main focus in this matter should lay on the variables that to a great extent affect the level of costumer satisfaction.

This study investigates the corporate sustainability activity, linked to the company's core business, which is a relatively unexplored field in a Swedish context. The study examines how the organization has used management control for its sustainability activity within two social initiatives; and whether these initiatives have generated value for the organization and involved stakeholders. Management control of social initiatives are examined within the theoretical framework of The Sustainable Balanced Scorecard and the organization's value creation contributions are outlined in accordance with a definition of the concept of Creating Shared Value. The method used for the implementation of the study is a qualitative study, embodied in an illustrative case study of a large Swedish company operating within financial sector. The empirical data was collected through 12 in-depth interviews with representative interviewees within the organization and with other stakeholders involved in the company's social initiatives.

The E-department at GETRAG All Wheel Drive in Köping have problems with the efficiency on parts of their production equipment. The equipment with the most significant efficiency problems are four automated multifunctional production cells that produces housing for rear drive units. The major part of the problem is the large amount of small stops that causes the low efficiency.The department already worked with logging of interruptions and efficiency calculations before this project started. However this work was not done to the extent considered necessary for a systematic follow-up of the interruptions.The aim of this paper is to point out a more effective and systematic way to work with logging of interruptions and the follow-up. In addition the equipment were studied with a method for efficiency calculation that ? if used properly- is a more powerful and a visually better method than the one used by the company today.As the initial current state analysis of the equipment was made a lack of documented knowledge about the equipment was discovered.

Bakgrund Studien är en utvärdering av ett projekt som startades upp i augusti 2006 för att möta de nya krav som ställs, av de intellektuellt funktionshindrade, på bättre sysselsättning alternativt arbetstillfällen. Syfte Syftet med studien är att ta reda på hur projekt Språngets mål har uppfyllts. Vi vill ta reda på hur projekt Språngets metoder/arbetssätt sett ut och hur det har upplevts ur coachernas och kontaktpersonernas perspektiv. Frågeställningar För att svara på syftet har vi använt oss av tre frågeställningar:? Hur ser arbetssättet ut som används i projektet?? Hur upplevs projektets arbetssätt ur coachernas och kontaktpersonernas perspektiv?? Vilka resultat har uppnåtts genom projektet?Metod Studien har en hermeneutisk ansats och är en kvalitativ utvärdering som har genomförts med hjälp av intervjuer.

Syftet med det här utvecklingsarbetet är att ge ett förslag på hur man som lärare kan engagera och motivera fler elever till att sträva efter att nå målen i ämnena svenska och historia på högstadiet. Utifrån tidigare forskning, olika teoretiker, läroplanen för grundskola 2011 och de nya kursplanerna för svenska och historia utformas ett utvecklingsarbete som utgår från ett tematiskt arbetssätt där skönlitteratur har en central roll i temat och där läromedel ersätts med olika varierade moment som film, museum besök, gästföreläsare etc. Temat kallas revolutionernas tidevarv och behandlar 1700-1800 talet med fokus på Franska revolutionen, ideologier och de samhällströmningar som följer av detta. Eleverna jobbar både i grupp och med tre stycken individuella uppgifter. Temaarbetet sträcker sig över sex veckor och totalt 30 timmar.

The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

The Swedish Armed Forces tend to ask themselves if it is sufficiently multinational interoperablefor participation in international operations. An equally valid question today should be whether theSwedish Armed Forces are sufficiently nationally / internally interoperable, between their branchesof service, to be able to conduct independent operations based on the joint warfare theory.The lack of ability to joint warfare in the armed forces in general and the Swedish Armed Forcesspecially constitutes the essay´s fundamental problem. By using Codners and Sjöbloms custominteroperability theory, the Swedish Armed Forces documents were analyzed to highlight anyweaknesses related to joint warfare and national interoperability between Ground and Air Forces.The survey shows weaknesses linked to the custom theory and Swedish Armed Forces governingdocuments. The ability of a national interoperability is limited between Ground and Air Forcestoday, mostly because of weaknesses in the Swedish Armed Forces strategic concept which doesnot describe the importance of joint warfare at all levels sufficiently. This leads to deficienciesreflected in doctrines, regulations, technology, techniques and exercises.

CSR, Corporate Social Responsibility, has become increasingly important in a globalised world where the responsibilities of companies and governments are somewhat blurry. The textile industry is an industry where long supply chains and raw material production in developing countries are factors adding to the complexity and difficulties of solving ethical issues. Cotton production faces many environmental, social and financial challenges in the value chain. Therefore this case study takes a closer look at five Nordic home textile companies, Ikea, Hemtex, S Group, Moko and Finlayson, and how these companies choose their cotton related CSR tools and communicate their work on this area. These companies are of various sizes and therefore the resources for CSR work are also different, as well as the perceived values for working with CSR.

Can landscape architecture be seen as an economical asset rather than as a cost? Can well designed outdoor environments affect real estate values? This study investigates the economical value of landscape architecture and its influence on real estate prices. Research results on the relation between landscape architecture and real estate values are here compiled together with a survey made among players on the Swedish real estate market of their attitudes towards the problem. This study shows that the players on the Swedish real estate market often are unaware of the economical effects of landscape architecture pointed out in the compiled research. The study also shows that to use this information in actual projects several steps need to be taken: better knowledge of the problem, more and better compilations of research results, effective channels to spread the compiled information, proper employment and implementation of the knowledge. Extended knowledge of the relation between landscape architecture and real estate values will result in new ways of making money on outdoor environments. This would in turn have consequences for how the real estate business treat outdoor environments and how landscape architects work. The study is divided into four main questions: 1: Is there a relation between good landscape architecture and real estate prices? 2: What is the view of the players on the real estate market in this matter? 3: Is there more knowledge, research and practical models at hand? 4: What future steps can be taken to broaden the knowledge and apply it to real situations?.

The purpose of this study is to investigate whether the employability of newly graduated social workers is affected by the Supervised Practical Work Experience performed during the educational program. Four main questions were developed in order to establish an educated and concise theory: Does the newly graduated social worker?s choice of a specific Supervised Practical Work Experience affect their employability? Does the structure of the Supervised Practical Work Experience affect newly graduated social worker?s employability? What specific skills do employers within social work consider important for their organization? Is there a difference in how the representatives of various organizations within social work answer the aforementioned questions? The study was conducted through six qualitative semi-structured interviews. The people being interviewed work either as employers or recruiters in organizations from different areas within social work. Theories concerning organization and symbolic interactions were used during the analysis of the results.

This thesis was conducted to assess how the privatization of Iran Air process managed in last efforts and how should it be in right way. It increases the knowledge about privatization in Iran and the need for it. Iran air as our case study is a flag-carrier airline company that is protected by government regulations and subsidies. We try to find the reasons for failure of privatization in Iran Air and their attempt on privatization.The method used to collect data was a qualitative methodology, consisting of semi-structured interviews with relevant managers, and knowledgeable professors and the official sites and press. In conclusion, we find that privatization is an important need for Iran Air Company and the main problems that are against Iran Air can be categorized to political, financial, and social.

In 1996, the Swedish government deregulated the Swedish electricity market. As a consequence of the deregulation, Swedish customers could start to freely choose between different electricity companies. Different enterprises have tried various strategies in order to shape their image to attract new customers; often focusing on an image revolving around price and environmental friendliness.The purpose of this essay has been to analyze customers? relations to the electricity market. In order to analyze customers? relations a quantitative study has been conducted; focusing on customer satisfaction and customer commitment.

In 1996, the Swedish government deregulated the Swedish electricity market. As a consequence of the deregulation, Swedish customers could start to freely choose between different electricity companies. Different enterprises have tried various strategies in order to shape their image to attract new customers; often focusing on an image revolving around price and environmental friendliness.The purpose of this essay has been to analyze customers? relations to the electricity market. In order to analyze customers? relations a quantitative study has been conducted; focusing on customer satisfaction and customer commitment.

The purpose of this study is to examine certain aspects of work with men who use violence in intimate relationships. In a Government bill in late 90s the Government presented its action plan on what is expected to be done in each municipality, but investigations show that the work is stationary. 46 percent of the men, who are in treatment, choose to cancel it. We wanted to find out how society will meet up with men who use violence in their intimate relationship and how to go about in the meeting. Those who lead us to the answers in this qualitative method are three social workers and a therapist who has the task of helping these men. The study is based on interviews from three municipalities in southern Sweden, the municipalities made ??as in between 30-60 000 residents and businesses are startups; theoldest has been in operation for five years.The results showed that they had chosen to put these activities under the sections of the Social Services but is counted as a separate project, as the driving force may apply for funding via the County Council.