Sweden?s District councils and Country councils are in itself to a large extent responsible for the state financed welfare. Because of this, Sweden has a contribution- and adjustment system. The reason for this system is to create equal chance, for all District councils and Country councils, to be able to give the citizens service independently of their income and non-influential structural differences. The adjustment is built upon the so-called standard cost method, which contains four different parts.

Denna C-uppsats är skriven vid Avdelningen för Ekonomistyrning, Luleå tekniska universitet. Nätverk som fenomen har slagit igenom på olika plan i samhället och en specifik typ av nätverk är strategiska multilaterala SME- nätverk. Dessa nätverk består av små och medelstora företag som tillsammans försöker nå gemensamma mål för att på så sätt öka sin konkurrenskraft. Företagen i nätverken kan ses göra sociala utbyten när de går samman för att delge varandra kunskap, resurser och tid. Syftet med denna studie är att beskriva hur samverkan kan se ut i strategiska multilaterala SME-nätverk samt utifrån utbytesteorin identifiera ett urval av faktorer som kan förklara graden av samverkan och en förändrad attityd till samverkan i dessa.

Out of totally 1862 hectares of the Swedish fruitacerage, only 142 hectares are cultivated according to the EU-standards for organic farming. Only 73 hectares are connected to the Swedish control organisation KRAV. Therefore only fruit from this acreage can be sold as organic. The aim of the study was to further investigate the organic fruit production regarding cultivation, market and firm strategy. Through interviews with 36 fruitproducers the situation for organic fruit and the companies were examined.

Purpose: To examine how video-game releases affect the share price, and if video-game reviews have any impact on the share price of gaming corporations. Method: A quantitative deductive research approach is applied with event study methodology used as basis. The investigated companies were the five largest gaming companies listed on the U.S. NASDAQ exchange. A total of 29 video-game launches and 85 reviews where examined.  Theory: The study is based on The Efficient Market Hypothesis, Agent Theory, Public Relations Theory, Nextopia and previous research.Results: The result contains 114 observations in five companies.

Background: Etiquette has become vital in business relationships. In today?s competitive business climate signs indicate that social competence affect whether a business deal is settled or not. This type of competence could be of crucial importance at a first business meeting and it also plays an important role for future business relationships. Business etiquette is therefore, within the world of business, an interesting area to study.Purpose: The purpose of this essay is to clarify what knowledge and understanding companies, listed on the Swedish stock exchange, possess towards business etiquette, their viewpoint on etiquette education and finally to ascertain whether or not those companies perceive business etiquette to be pivotal to success.Methodology: In order to attain our purpose of this essay we found it most suitable to utilize both a quantitative and qualitative research method.

The study examines how social media can be used in a business-to-business context. To understand the communication conditions, factors has been identified that affects the choice of communication channels for different types of information transferred between parts. Furthermore, the study investigates the underlying reasons for why certain communication channels are chosen before others, in different situations. The study results are based on qualitative semi-structured interviews with employees in a small engineering consulting company. The investigation has focused on employee communication and choice of communication tools primarily in relation to the business relationship.

Facilitated by the breakthrough of the internet, new ways of organizing internet-based projects that harness the power of the crowds are becoming increasingly common. Today there are ways of using the crowd as paid labour, as funders of your new project ventures and even for helping scientists doing science. Staying true to its traditional principles of objectivity and trustworthiness while asking the crowd to contribute, crowd generated ?Citizen Science? does not provide even the slightest amount of pay in exchange for the time and effort put in by their contributors. Surely there can not be many people willing to do such a thing voluntarily? Actually, practice is showing the exact opposite with contributions counted in their millions among the more popular Citizen Science projects.

Sammanfattning*Denna uppsats betraktar begreppet arbetskraftsuthyrning ur olika synvinklar. Ur arbetstagarperspektivet görs detta genom att jämföra arbetsrättsliga villkor mellan inhyrd och traditionellt anställd personal samt redogöra för vad som händer med en arbetstagares olika förmåner när dennes anställning övergår från beställaren till uthyraren. Dessutom undersöks arbetstagares rättsliga möjligheter vid uppsägning som har sin grund i organisationsrelaterade skäl vilka resulterar i inhyrning. Ur beställarperspektivet undersöks vilka begränsningar som finns för inhyrning av arbetskraft i fall då egna anställda hävdar företrädesrätt till anställning. Slutligen undersöks uthyrarens möjligheter att säga upp personal på grund av arbetsbrist.Det framkommer att det är svårt att helt likställa inhyrd personal med traditionellt anställda.

This study aimed to evaluate the levels of formaldehyde and organic acids that can build up within enclosed spaces. Another goal was to compare two types of paints that can be used as coating barriers within showcases and in turn compare them to the modern, and by many highly recommended, material of Marveseal®. A low volatile waterborne alkyd/acrylate paint and a two component polyurethane paint was compared to Marveseal® in two series of experiments. One series measured the level of formaldehyde, and thus the effectiveness of the three chosen barriers, and the other series measured the level of volatile organic acids, both the acids emitted from the paint itself, and that of the wood. One box in each series were not treated at all and was used as a reference.The fact that different types of materials emit volatile organic compounds have long been known.

The concept of corporate social responsibility (CSR) has lately gained popularity throughout the globalized world. Swedish retail industry is no exception. Though increased levels of explicitly claimed responsibilities of companies, a number of other facts points out a development that contradicts this trend. Labour conditions and forms of employment is substantially retrograding, with an increased level of insecurity characterizing the Swedish retail labour market. At the same time, almost all Swedish retail companies explicitly state claims on social responsibility.

Kina har blivit ett finansiellt centrum i världen då stora som små investerare ser potentialen av ett land med hög ekonomisk tillväxt och investeringsalternativ med stora vinstmöjligheter. Vi har värderat de åtta största bankerna i Kina och jämfört med de åtta största bankerna i EU. Detta eftersom bankerna i Kina står för nära 50 procent av värdet av Hong Kong Stock Exchange (HKEx). Vi har använt oss av beta-värdena och avkastningskraven på respektivebank för att kunna värdera samtliga banker i vår undersökning. Med dessa resultat från värderingen har vi kunnat analysera och hitta svar på vår frågeställning.

In Sweden there are 354 000 private individuals owning forest. Of these forest owners there are at least two thirds that are self-employed, which means that about 215 000 forest owners conduct some kind of work in their own forest. Those numbers do not refer to firewood production, but every year 7.3 million piled cubic meters of firewood are used for heating Swedish households. This implies that many households are also producing firewood. The objective of this study was to assess and analyse the small-scale firewood production in the Umeå-region in terms of persons engaged in the work, equipment used, produced volumes and share of forest-owning households involved in these activities. According to results from a questionnaire, the average firewood producing person is a man between 40-60 years old.

The thesis explores how the category religion is used discursively in Swedish public debates and in what way the discourses can be related to debate-positions. The thesis also exploresquestions of power and how social identities are negotiated: which identities are madepossible ? and encouraged ? by the discourse, and which are being excluded?The specific cases chosen are: (i) the election of Omar Mustafa as a substitute member of the governing board of the Social Democratic party in April 2013, (ii) the appointment of Elisabeth Svantesson as Minister of employment in September 2013, (iii) the debate concerning male circumcision (2011-2013), and, (iv) the debate about Jewish home education(2012-2013).The theoretical and methodological perspectives used in the thesis are discourse analysis and Pierre Bourdieu?s theory of social fields, usually interwoven together. Discourse analysis is mainly used to explore how the category of religion is attached to central binaries in the debates such as faith/politics, private/public, secularism/fundamentalism, etc., and also how chains of equivalences are established. Bourdieu?s theory of social fields is used tocontextualize the discourses in the specific debates and relate them to orthodox and heterodox debate-positions.

A debate in finance is whether a random investment gives the same return as carefully choose and valuing an amount of shares to invest in. Stock valuating Stock valuation is often done by fundamental valuation models, based on the company's underlying character, which tries to put a correct price on the stock. Today there are several different valuation models that can be used for this purpose. Since valuation models are only mathematical, equity research is underpinned by more subjective assessments about the company and its future.The purpose with this thesis is to describe which valuation models that are used by professional stock analysts, but also to see if the reliability on the equity research is affected by the used model to valuing the company. Furthermore, we want to see if the job that?s been done to understand the company, measured by the equity research quality, impact the reliability on the equity research.In this thesis, we have, to achieve our purpose, conducted a quantitative content analysis of 164 equity research done by professional analysts at firms listed on the Stockholm Stock Exchange. With basis in previous research, we have developed a method for determining the valuation model that is used in the equity research, the reliability on the equity research and a framework for assessing the quality of the equity research.In the theoretical framework the valuation models involved in our study are described, previous research on the reliability on the equity research and their practical use.

Efter ett antal företagsskandaler bestämde sig Sverige för, som många andra länder, att utveckla en kod för bolagsstyrning. Den första kom att träda i kraft 2005 och 2008 började en reviderad version gälla. Svensk kod för bolagsstyrning är ett regelverk för företag registrerade på börsen. Den innehåller regler och rekommendationer om valberedning, styrelsesammansättningar och arbetsuppgifter för styrelser. I arbetet har vi velat ta reda på i vilket avseende bolag väljer att frångå koden och om detta skulle kunna leda till minskat förtroende för bolagen.