The purpose of this thesis is to compare if a charter company's attitude and vision of service can be reconciled with the attitudes and visions that the customers have in the same area. In order to carry out the study a qualitative approach is used. The data has been collected by interviews, focus groups and observations. The framework is theories on the subject of customer satisfaction, quality of service at customer meetings, Self-Service technologies, quality assurance and gap in service.The study has concluded that the approach to service is relatively equal between the company and customers, but the future visions differ. Focus group participants have been thinking bigger and further into the future, while the company focuses more on specific functions.

This report presents the redesign of the online-based non-governmental organization Equalisters? (Rättviseförmedlingen in Swedish) website. It aims to achieve an understanding of how you take into account the user and other stakeholders and their interests when developing a website. The focus was on redesigning an existing website and prioritize the different stakeholders? needs.

I dagens företag och organisationer med flera tusen datoranvändare ställs stora krav på IT-avdelningarna som administrerar detta. Spintop har med hjälp av Microsoft Zero Touch Provisioning utvecklat en portal där vanliga processer har automatiserats och administrationen av konton sker på ett standardiserat sätt. Denna lösning är inte ekonomiskt lönsam för företag med en mindre organisation, syftet med rapporten är att visa ett alternativ till denna lösning som är ekonomiskt försvarbar för företag med färre än 1000 anställda. Rapporten visar att det med hjälp av .NET-framework går att bygga en portal som erbjuder samma grad av säkerhet, funktion och användarvänlighet som Zero Touch Provisioning till en avsevärt mindre kostnad..

In recent years there have been major changes in the accounting field and the question of what is fair and accurate reporting is always a relevant issue. Defining the concept of true and fair view and to find an accurate synonym is difficult, still it may be considered that there is an implied meaning of the concept in the business of accounting. In 2004 BFN started the development of K2, a simplified regulatory framework for small companies. The purpose of K2 is to facilitate the accounting and reduce the administrative burden for these companies. In Sweden, 95 percent of all companies belong to the category of small companies and are allowed to use the new and simplified regulations, K2.

In this thesis we have examined why the establishment process of travel destination is essential for the tour operators and how the process can be influenced by different conditions. The thesis is written from the perspective of the tour operators and with the tour operator Ving as our case study, we have been able to create a picture of how the establishment process of travel destination may look like.We have chosen to deal with some different areas in this thesis that all are important for the creation of a holistic picture of the process. The overall segments listed in this thesis are the process itself, the tourist, marketing, the product creation and demand. By connecting our theoretical framework to the collected empirical data from our case study, we have analyzed the establishment process and drawn our conclusions..

Purpose/aim: To investigate individual experiences of how a new communication technology, e-mail, influences a) the structure of the internal communication ? does it for example make networking any easier? ? and b) the form of the persons everyday language.Material/method: A theoretical framework gathered through a literature study and empirical data gathered through interviews with two persons.Main results: Differences and similarities exist between the experiences studied in this paper. The most unexpected result is that the system of e-mail does not seem to be able to create new channels of communication. If anything, it reinforces the structure that already exist. An aspect of decisive importance is the original rules and norms concerning internal communication within the organization..

This thesis uses ten years of data to examine the underlying drivers behind changes in the taxi price, specifically we look at the relationship between the taxi price and changes in the underlying costs. We use a two-step error correction framework to investigate how changes in costs affect prices in the long run as well as in the short run. We also study if the price adjustment process is asymmetric. Furthermore, we examine if price discrimination exists on the taxi market in Stockholm. We find that in the long run the pass-through effect is almost complete, whereas in the short run prices are considerably less sensitive to cost changes.

According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

The purpose of this study is to perform an in-depth analysis of what effects a privatization of a service organization has on the management control system within the organization. The paper studies a service organization which provides service for the county council in Östergötland, Sweden. The result is based on interviews with several people, both within the acquiring private company and also within the county council in Östergötland, and analyzed using Samuelson?s (2005) framework from his study ?Organizational, Governance and Control ?. The major finding in the thesis is that the factors that have had the largest impact on the changes in management control are the new owner demands and the degree of operationalization of the overall goal..

This essay shows how administrators in two different organizations are experiencing freedom of action in their work situation. The essay is made based on a qualitative method and interviews were used to implement the study. People chosen for this study are four administrators at a governmentagency - the Social Insurance agency, and four municipal officers from different Social service offices in southern Sweden. The theoretical framework consists of Weber's theory of bureaucracy, and his discussion of the legal authority. The analysis is designed as adiscussion of the parts that were especially prominent during the interviews.

The purpose of this study has been to compare the present with the future syllabus of mathematics. With a text analytical approach has questions about how the structure is different, how the look at knowledge has changed and which learning theory that characterizes the two syllabus been answered. As a theoretical framework I adopt three different learning theories, behaviourism, cognitivism and the socio-cultural perspective. The pervious research I have looked at is the concept of knowledge an the underlying theories to previous curriculum. During the increase results in the greatest difference seen in the structure.

This research is conducted on one of the world?s largest deposits - Shtokman gas and condensate field located in the Barents Sea. The development of the field is operated by the Special Purpose Company Shtokman Development AG - the international consortium of Total, Statoil and Gazprom. This research is aimed to analyze the value chain of the Shtokman project and to study the socio-economic capacity of the Murmansk region in order to examine the perspective fields of work for local companies, as well as the socio-economic potential of the region related to the gas industry that can be applied to the realization of the Shtokman project. The research is based on qualitative and quantitative data collection that involves the results of 24 semi structured interviews conducted in the Murmansk region, including the interviews with representatives of the Shtokman Development AG and the industrial committee of the Murmansk region government.

The purpose of this thesis is to examine whether Swedish, Internet-based travel agencies, acting on a consumer market are working towards creating added value for their customers. If that is the case, how and why do they use such a mode of operation.The theoretical framework was based on Grönroos´ ?Augmented service offering?, which treats added value as an addition to the core service. The services offered on five of the larger companies´ websites on the market were examined and 3 representatives of the five companies were interviewed.The study shows that 2 of the examined companies did not produce any added value, while 3 of the companies did produce added value for the customer. The added value was generated through packaging of core-, facilitating- and supporting services for the purpose of differentiating the company towards competitors and generating service fees..

Purpose/aim: The purpose of this thesis is to examine if, and in that case how, the municipality of Umeå worked strategically with its communication during 2014 when Umeå was chosen as ?European Capital of Culture?. The research is mainly focused on the outlines of their communication plan, main goals, what  communication strategies the municipality has chosen to and their choice of media channels.Material/method: Two methods are used for this research; qualitative interviews with four employees within the communication team during Umeå2014 and a text analysis of three formal documents which provide the framework of communication policies and media strategies during Umeå2014.Results: The results clearly indicate a well structured, strategic planning outlined in the formal documents. The four people intreviewed all had a good knowledge of the policies and strategies in the documents, they also described their work in accordance with these..

The EU's Water Framework Directive aims to a long-term and sustainable use of our water resources and wants to ensure good water quality in Europe's water bodies. Discharge of polluted stormwater into receiving waters can be a threat to their ecological and chemical status. Municipalities are responsible for supervision of the environmental quality standards (EQS) and therefore need to gain knowledge of current stormwater management, the expected level of pollution emissions and possible appropriate purification steps to ensure that the goal of good water quality is achieved.This master thesis aims to provide this knowledge in the example case of Vallentunas urban area and wants to prepare future oversight so that it can be assessed how much the discharge of polluted stormwater into the local receiving water is a threat to its status. With the help of maps, aerial photographs, site observations and individual discussions those areas are mapped where appearance of moderate to highly polluted stormwater could be suspected. The degree of pollution at the discharge points is determined based on land use upstream and uses standard values according to the administrators assistance "Tillsyn av dagvatten" (MSL 2014).The study identifies 100 areas in need of supervision regarding their stormwater management.