Purpose: In order to curb the prevalence of undeclared work and to improve competi-tion within the building and construction business, reversed charge audit will from July 1, 2007 onwards be applied within the building sector. The new rules entail a consider-able amount of delimiting problems as regards both businesses and services.The aim of this essay is to study the rules as well as direct the light upon various consequen-tial delimiting problems. Furthermore, we will investigate what the effects are on the busi-nesses, as well as their view regarding this. Apart from this, we will also investigate who will benefit and who will be disfavourably affected, respectively, by the new lawMethod: The investigation has been conducted with a combination of qualitative and quantitative methods. Firstly, an opinion poll was carried out, directed towards Swedish construction companies, and this was then deepened using three interviews.Result & Conclusions: The essay demonstrates that the new rules have entailed more work to a varying degree for the companies.

Sammanfattning Titel: Lågkonjunktur ? En studie i vilka skillnader som finns för variationen i antal anställda inom IT- respektive industribranschen Författare: Emilio Nilsson, Oscar Kacprzak Handledare: Emil Numminen Institution: Blekinge Tekniska Högskola Kurs: Kandidatarbete i Företagsekonomi Syfte: Syftet med uppsatsen är att undersöka och analysera för hur företagets ekonomiska data för den relativt unga IT-sektorn förklarar antal anställda gentemot hur företagets ekonomiska data förklarar nyckeltalet för en äldre mer erfaren bransch som industrisektorn. Metod: Vi har samlat ihop kvartalsrapporter från 1999 års första kvartal till 2009 års första kvartal för totalt 10 stycken företag som vi bedömt lämpliga för studien, 5 företag från IT-branschen samt 5 företag från industribranschen. Vi har därefter fört regressionsanalyser med antal anställda som Y-variabel och totala intäkter, aktienivå, rörelsekostnader samt rörelseresultat som X-variabler för att finna korrelationen däremellan. Slutsats: De framkomna resultaten från regressionsanalyserna pekar på att det finns skillnader branscherna emellan.

Störnings indikation på lågspänningsnät. Detta examensarbete har kommit till som ett resultat av företaget Öresundskrafts arbete med att installera ny teknik för datatransmission över elnätet. Uppgiften var att indikera störningar mellan 5-95 kHz på 400 V nätet med hjälp av en applikation för förenklad insamling och loggning av mätvärden baserad på ett oscilloskop kopplat till en dator via GPIBprotokollet och programmet LabVIEW..

This examine illustrates the section heads' and caregiving staffs' perceptions of the influence of New Public Management (NPM) in public retirement homes in Malmö. A central theme is to investigate if the main features of New Public Management are noticeable and if that's the case, are the consequences an advantage or disadvantage? The main features of New Public Management in this examine are: decentralization, competition, internal market, cost- conscious, management by objectives with a focus on results and costumer focus. To reach answers to the questions above, a quantitative and a qualitative approach has been chosen. The study is based on 41 questionnaires with enrolled nurses/nurse's assistants and four semi-structured interviews with section heads of retirement homes. Four different retirement homes have been participated in this study.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

Projektet bestod i att utveckla en anläggning för personsanering av biologiska-, kemiska- och nukleära stridsmedel, en så kallad NBCanläggning. Arbetet har initierats av Marinens Sjösäkerhetsskola i Karlskrona. Under arbetets gång har Fredy Olssons produktutvecklingsmodell tillämpats. Projektets tyngdpunkt har legat i att söka komponentalternativ för de önskade ändamålen och för att uppfylla kraven. Anläggningen är långt ifrån produktionsklar, men ett omfattande grundarbete har gjorts inför ytterligare bearbetning och komplettering med beräkningar samt vissa komponentval..

This report is a thesis for collegeengineering program in structuralengineering at Uppsala University andwas commissioned by the Swedishcontractor Svevia. The study aims toprovide an overview of the mostbeneficial bridge material from bothenvironmental and economic point ofview.The life-cycle analysis covers onlycarbon dioxide emissions, since it isthe most spoken of in today?s climateagenda. Furthermore, this study aims tohighlight which parts, of the systemboundary, that contributes to greatercarbon emissions for the wood- and theconcrete bridge.The life-cycle cost analysis wascalculated with a lifespan of 40 yearsand covers the basic cost of investment,operating and maintenance, anddecommissioning costs.The analyzed constructions in this studyare existing projects that are almostcompleted. Both bridges were designed tohandle loads up to 60 tons.

This master?s thesis analyzes how cultural policy was problematized in three governmental policy areas; culturalpolicy for the free sector, education policy and popular education policy, during the social democrat Ragnar Edenman?s time (1957-67) as minister of ecclesiasticalaffairs. Earlier research has examined the policy for the free sector, concerning artist?s economic problems. This thesisadds an analysis of the other fields of policy, which were reformed in the 1960?s by the same ministry.

This thesis gives suggestions as to how to design a wooden-based wave-power buoy. The thesiswas carried out at Uppsala University in collaboration with the Division of Electricity and AppliedMechanical Engineering. The product was conceived and developed taking into consideration anumber of requirements put forward by the supervisor, Magnus Rahm. The most importantdemands were that the material used should be able to withstand pressure from the sea withoutbeing damaged and that the production costs should be low.Department of Engineering Sciences, Division of Electricity at Uppsala University was visitedseveral times to discuss issues including the various ideas with the supervisor Magnus Rahm, andwith several people in the department.The work started by studying available literature in order to get background information aboutsuitable methods available for the project and to see how similar projects were carried out. Thereason for this was to get a better understanding of this particular problem and how to solve it.After consulting the supervisor, the group decided to construct four different buoys using fourdifferent materials.

This thesis gives suggestions as to how to design a wooden-based wave-power buoy. The thesiswas carried out at Uppsala University in collaboration with the Division of Electricity and AppliedMechanical Engineering. The product was conceived and developed taking into consideration anumber of requirements put forward by the supervisor, Magnus Rahm. The most importantdemands were that the material used should be able to withstand pressure from the sea withoutbeing damaged and that the production costs should be low.Department of Engineering Sciences, Division of Electricity at Uppsala University was visitedseveral times to discuss issues including the various ideas with the supervisor Magnus Rahm, andwith several people in the department.The work started by studying available literature in order to get background information aboutsuitable methods available for the project and to see how similar projects were carried out. Thereason for this was to get a better understanding of this particular problem and how to solve it.After consulting the supervisor, the group decided to construct four different buoys using fourdifferent materials.

Syfte ? Att skapa en ny produkt inom kategorin mingelbord, som erbjuder fler användningsområden för att bli mer anpassad för privatpersoner och i hemmamiljö. Att genom en innovativ konstruktion och en kombination av moduliserade- och hantverksdelar skapa en unik produkt på marknaden.Metod ? Grundmetoden för det här arbetet är den första fasen i en produkts liv: produktutvecklingsprocessen; identifiera behovet, planera designprocessen, ta fram kundkraven, utveckla konceptet och till sist utveckla produkten.Resultat ? Designkoncept på ett mingelbord har tagits fram och redovisas i bilder. Dessa bilder är resultatet av en uppmodellering i datorn med hjälp av 3D-progam.

The impact of computer programs in safety-critical systems has increased in the past decades and computer-based systems can now be found in a wide range of applications. A new approach for developing dependable systems is documenting all design rationale that affects safety using Intent Specifications. A recent approach for developing complex systems efficiently and in an upgradeable manner is Component-Based System Engineering. In this thesis, these approaches are combined in the development and upgrade of a Remote Robot Control Unit by using the tool SpecTRM. The case study showed that Intent Specifications and CBSE could successfully be combined.

Sammanfattning Titel: Lågkonjunktur ? En studie i vilka skillnader som finns för variationen i antal anställda inom IT- respektive industribranschen Författare: Emilio Nilsson, Oscar Kacprzak Handledare: Emil Numminen Institution: Blekinge Tekniska Högskola Kurs: Kandidatarbete i Företagsekonomi Syfte: Syftet med uppsatsen är att undersöka och analysera för hur företagets ekonomiska data för den relativt unga IT-sektorn förklarar antal anställda gentemot hur företagets ekonomiska data förklarar nyckeltalet för en äldre mer erfaren bransch som industrisektorn. Metod: Vi har samlat ihop kvartalsrapporter från 1999 års första kvartal till 2009 års första kvartal för totalt 10 stycken företag som vi bedömt lämpliga för studien, 5 företag från IT-branschen samt 5 företag från industribranschen. Vi har därefter fört regressionsanalyser med antal anställda som Y-variabel och totala intäkter, aktienivå, rörelsekostnader samt rörelseresultat som X-variabler för att finna korrelationen däremellan. Slutsats: De framkomna resultaten från regressionsanalyserna pekar på att det finns skillnader branscherna emellan.

Marketing of education is a phenomenon which has been developed throughout the increasing competition within the educational sector. The focus of this paper is the marketing made by upper secondary schools (grade 10-12) in Stockholm. The competition in this area is increasing partly due to the growing number of private schools. However, this is a phenomenon seen only in larger cities with several schools available. There are over 170 upper secondary schools in Stockholm and the students freely can choose among these.

Outsourcing means to contract out work previously done within the cooperation to a supplier.This is an increasing trend today. Traditionally companies have outsourced manufacturing butwith the growing specialization they tend to outsource other activities as well.China?s economical reforms and entrance into the World Trade Organization, WTO, hasenabled international business connections. Since China offers one of the cheapest labours inthe world, many companies have an interest in starting up an activity in the country. Themany foreign investments in China have lead to an economical growth which in turn hasmade it possible for China to invest in the Chinese competence and innovative capacity.The commissioner of this master thesis, SMS, is one of the leading actors in retrieval ofamong other things mounts and stands for flat screens and projectors.