Previous research has, by studying large listed firms, identified cost reductions and knowledge transference as the primary reasons for outsourcing.  Previous research has also indicated that Business Process Outsourcing is likely to increase in popularity and experience high annual growth going forward. This study aims to explore why mid-sized and large firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of semi-structured interviews.  The results shows, like the chosen theories and previous research indicates, that the outsourcing decision is primary based on expected cost reductions.

This Master Thesis has its basis in a political decision made by Centerpartiet. The primary goal of the decision was to construct a new government agency, with the power to decide over all areas concerning social insurance. To be able to do this safely, by a merge of two different agencies, the thesis looks at different earlier merges for signs. First of all two agencies, Swedish Tax-agency and Swedish Prison and Probation Service, are studied because they are considered succeful in their earlier merges. Two main signs are that it took a long while and that the organisations worked with similar things before the merge.

The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

This study, based on the socio-cultural theory of the book as a mediating tool, examines how four teachers say they work with the reader ABC-klubben. This is done with a focus on how they reason about choosing the level of readers for the pupils and about what compensation, if any, they make for pupils who read the simpler book and therefore miss the more difficult words and expressions. The result shows that all the teachers say that they take the pupils? motivation for and pleasure in reading as an important ground for the decision as to which reader a pupil should use, and that this decision is taken with a focus on the individual. When it comes to compensation for the pupils who read the simpler book, the teachers do not describe consistently focused work on this, but they describe a similar way of working whereby they nevertheless acquaint these pupils with the more difficult book and the harder words and expressions.

This study examines how farmers certified by KRAV face proposed regulations on organic soils put forward by KRAV economic association among others, and how they are affected economically. These soils are, from an environmental perspective, interesting as a target for production regulations as they cause greenhouse gas emissions through decomposition of organic material when cultivated. The regulations advocate that organic soils should be grown with pasture where soil cultivation is only allowed every fith year which implies that possible adjustments of cultivation have to be made in order to fulfill the regualtions. Collection of data have been made through a questionnaire sent out to 574 farmers certified by KRAV. The answers have been analysed using a decision making model and statistical findings suggest that proportion of organic soils, type of production, economic conditions and farmers? goals and values have an influence on whether the regulations and potential cultivation adjustments have been considered or not.

In Sweden approximately ten percent of all children grows up in a family where at least one parent is having an alcohol related addiction. Since 1998 the development of group activities for children in this situation has been immense. The aim of group activities is to break the child's isolation and make them feel that they are not lonely in their experiences, give them knowledge about addiction and relive the pressure of guilt and responsibility.In a comparative study we examined studied how two different group activity models one with the conception of illness and one without, use the children's network to support the group process. The aim was also to find each models definition of the "normal family", since we understood the groupactivity as a part in the normalization process. We reached our aim through interviews with group leaders and by literature studies.

The New National Elevation Model (NNH) is a new high-resolution digital elevation model (DEM) of Sweden from airborne laser scanning. It creates many new opportunities, particularly in the area of flood mapping. NNH is provided by Lantmäteriet in two formats, both in raw LIDAR (Light Detection and Ranging) data and in grid format with two meter resolution. These alternatives have advantages and disadvantages and the aim of this thesis research is to identify these. One of the focuses of the study is data storage and thus data structure analysis, resolution and storage facilities. The research questions are:Why and in what context the different NNH-products from the National Land Survey are used (DEM 2+ or point cloud)?What constraints and opportunities are created by the different options, mainly in terms of different software, resolution, and data storage?The study area is Kärsön in Ekerö municipality located in Stockholms län and has an approximate area of 25 square kilometers. The study is divided into two parts. The first objective is to identify the consequences of using different software to create DEM from pointcloud compared to the DEM2+ model. Height models with a two meter resolution are created in FME and ArcGIS. The models are then compared with the grid from Lantmäteriet, created in TerraScan. The second objective is to examine the impact of the change in resolution, both the storage aspect and both the accuracy aspect. Inverse Distance Weighted (IDW) is an interpolation method which in previous studies proved to have the best results on high resolution LIDAR data. This model was tested and compared with a model from FMEs built-in function and the model from Lantmäteriet wich are based on triangulation (also proved a good method in previous studies). The grid created in TerraScan has good properties such as accuracy.

Varje gång ambulanspersonalen åker på ett larm finns risk för att de ska råka ut för personer som kan bli hotfulla eller våldsamma. Det behöver nödvändigtvis inte vara patienten som är hotfull, utan det kan lika gärna vara någon annan i omgivningen. Syftet med detta examensarbete var att undersöka hur ambulanspersonalen kan bedöma att ett hotfullt beteende föreligger och vilka beslut de därefter tar om hur de ska agera. En kvalitativ undersökning gjordes med hjälp av halvstrukturerade intervjuer där frågeställningarna var: Har ambulanspersonalen utbildning och kunskap för att bedöma vad som är ett riskfyllt beteende? Agerar personalen utifrån sin utbildning, kunskap eller gällande säkerhetsrutiner? Påverkar stress ambulanspersonalens bedömningar och beslut? Har personalen återkoppling efter ett larm för att diskutera om bedömningen och besluten de tog var korrekta? Den teoretiska utgångspunkten var Naturalistiskt beslutsfattande (NDM = Naturalistic Decision Making) och mer specifikt Igenkänningsbaserade beslut (RPD = Recognition-Primed Decision).

This report examines the possibility of optimizing troubleshooting log files generated when constructing new Volvo trucks. Errors occur when CAD models are stored and managed by the versioning system PDMLink. By developing a new diagnostic tool, Log Search, the troubleshooting process is automated and thereby streamlines the current manual search..

???Information Technology is an essential part of the society today, not least in large ???organisations dealing with sensitive information. An example of such an organisation is the Swedish Armed Forces which indeed is in the need of ways to ensure information security in their Information Technology systems. The means which is used is an authorisation and accreditation process.All Information Technology systems go through a life cycle which includes realisation, usage, development and liquidation. In the Swedish Armed Forces the lifecycle is an authorisation process.

Deliberative politics offers a new and exiting way of overcoming the problems that the western democracy of today is facing. A lot of research in the most recent years have had the goal to replace the representative democracy with a decision-making frame built on decentralization and deliberation. The goal for this essay is to create a framework for local decision-making, based on deliberativ norms, that could work as a complement to the representative democracy instead of replacing it.During the recent years the so-called "brukarråd"; councils for the most common users of one special public service, has been a new way for the local government to get in direct contact with those who are most affected by changes and developments in the specific area of the public administration. In this essay I argue for that these councils should be designed so that they could house deliberative processes.After creating a model for the possible way of designing the "brukarråd" I compare the framework with the system that exists today. In this way there is a possibility to point out if there is a way to deepen the democracy within the already existing system..

Introduction: A general guideline was introduced on October first 2010 regarding a mortgage cap, limiting the degree of leverage of housing as collateral. Through the new guidelines the marked conditions concerning consumers? choice of mortgage has changed. The consumers are limited in the sense that they can?t only use mortgage when purchasing a house.

Is the new technology always the best? This final project tries to determine if BIM is the melody of today, or if traditional 2D drawing is recommended. Perhaps a compromise is necessary, utilizing both methods.In order to answer this question, different views from the industry have been retrieved through reports, producers of software and users. The approach has consisted in building a 3D model of the school Råslättsskolan, house 01, along with interviews with people involved in the building process.When working in 2D it is hard to include the third dimension, mistakes are done and collisions happen that must be corrected, in most cases at the construction site. BIM is an incredible help since the model allows you to detect collisions and correct them.

This Masters thesis work describes a comparison between two different methods for estimation of the down channel (base station to mobile subscriber) in Wide-band Code Division Multiple Access (WCDMA). The first estimation method, Optimal Feed-forward Channel Estimation (OFCE), is a conventional method that bases the estimates on data that is known to both sender and receiver, so called pilots. The second method, Decision Directed Channel Estimation (DDCE), is an elaboration of OFCE. It also uses user data for estimation. Simulations show that DDCE, in comparison to OFCE, does not attain an improvement in signal-to-noise-ratio (SNR) for high bit error rates (BER).

The purpose of this essay is to present, from a theoretical framwork about regional democracy, possible methods to handle the regional democratic problems in Östergötland in Sweden and to investigate the opinion of the political parties regarding this issue. Both the national and the local/regional level are investigated. The contents of the essay is based on literature studies and interviews of politicians in Östergötland. Regional democratic problems that is discussed are the political responsibility and the power distribution between the political actors on the regional level. A solution of the problem could be to organize the regional society structure in accordance with one of the following organization models"Statligt regionalt ansvar","Kommuner i samverkan"or"Regionalt folkstyre".