Background: According to us, obtaining reimbursement of expenses in connection with a representation is a ?forgotten? process, and we therefore find it interesting to look further into. In some cases we have not claimed for compensation since we consider the process as too complicated or that we lost the original receipt. Ernst & Young (2009) say in their research that within the financial management area, Swedish operations loses billions of Swedish crowns due to bad routines. Okada and Hoch (2004) mention that if time were not considered as a resource, time would not be a hinder.

Arbetet med att stärka ett arbetsgivarvarumärkes attraktivitet, både internt och externt, det alltmer välbekanta begreppet ?Employer branding?, är ett vanligt förekommande koncept i dagens organisationer. Syftet med studien är att försöka ta reda på vad fenomenet ?Employer branding? är och hur organisationer kan bedriva arbetet med att göra sitt arbetsgivarvarumärket attraktiv på den svenska arbetsmarknaden. Tieto, COWI och Klarna AB är de företag som deltar i studien.

The aim of this thesis is to contribute to a better understanding of the FRA-law. The focus of the study is to examine how Swedish politicians relate to the new draft of this law on intelligence. Key themes in the study are security, threats, surveillance and privacy. The power relationship between the individual and the state is also examined. Empirical data used in this study consists of a spoken plenary debate in the House which was held in connection with the adoption of the FRA law in June 2008.

Energy efficiency is important both to reduce costs and to reduce greenhouse gas emissions in the atmosphere. Reducing costs will also help maintain business competitiveness.Scania in Södertälje is a company where the optimization of energy use is an ongoing and continual process. One area with potential to make energy and cost savings is the effectiveness of the ventilation systems in offices and industrial premises at Scania. During the summer months an increased demand for cooling occurs, leading to increased ventilation and a peak in district cooling system usage. Sorptive cooling is a technology where the supplied air is cooled by applying external heat.

Bakgrund: En kommun granskas intensivt av dess omgivande samhälle där skandaler och utmärkelser skapar ett externt tryck som pressar organisationer till att reagera. När ett externt tryck uppstår förändras rådande samhällssyn och påverkar organisationers strategiska handlande mot upprätthållande av legitimitet.Syfte: Syftet med studien är att beskriva Växjö kommuns interna handlande efter att ett externt tryck uppstått genom en utmärkelse- Europas grönaste stad.Metodval: Studien består av en kvalitativ intern fallstudie. Studien utgår ifrån granskning av offentliga dokument i kombination med ostrukturerade intervjuer som skett genom ett snöbollsurval.Slutsatser: Studien visar på hur kommunen bemött det externa trycket utmärkelsen medfört genom sitt handlande. Detta visas utifrån strategisk anpassning mot det externa trycket. Då två externa tryck motsäger varandra visar kommunens handlande på en anpassning mot det som anses skapa måluppfyllelse.

     Titel:Datum: 16/1-2009Ämne/kurs: Företagsekonomi, C-uppsats i redovisning, 15 pFörfattare: Hanna Ekdahl, Gabriel Oktay, Tigran ZacharjanHandledare: Ann Wetterlind DörnerBakgrund och problem: När banker lånar ut pengar tar de av de medel som kunder satt in på banken. För att skydda kunder måste banken ha en viss kapitaltäckning. På grund av behov av en mer anpassad riskkänslighet har nya kapitaltäckningsregler i form av Basel II tagits fram. Genom dessa regler samt ett internationellt anpassat regelverk vill vi undersöka hur banker värderar och hanterar sina lånefordringar.De frågeställningar som vi besvarar i uppsatsen är:? Hur värderar banker sina lånefordringar och hur hanteras de risker som en lånefordran för med sig?? Hur har Basel II bidragit till en bättre riskhantering av lånefordringar?? Är det skillnad nu när det råder lågkonjunktur?Syfte:Syftet med uppsatsen är att undersöka hur banker värderar och hanterar sina lånefordringar när Basel II har börjat gälla.

The intention of this essay has been to investigate how the new digital technology has affected the tourism industry and marketing, as well as how travel agents and tour operators adapt to this. We also aimed to get a broader view of how the future might look like when it comes to marketing and virtual service landscapes. We decided to base our research according to these following four questions:? What affect travel agents? way of adoption to the technical development?? What purposes do the travel agents have for building up their virtual service landscape?? How much does the travel agents emphasize on digital marketing?? What can travel agents do to better adapt to the technological development in the future?We have chosen to use a qualitative research for this essay. The reason for choosing a qualitative research was to gain a wider understanding that would represent a big part of the changes of technology development.

In the current situation a big part ofthe settlements that exist in Sweden isin need of renovation and energyefficiency in order to survive.Therefore, also many of the older houseswith a wooden structure are in a need ofenergy efficiency, which can be done ina variety of ways, including addinginsulation.This project deals with whether the useof a diffusion barrier or a vaporbarrier affects a wall structure byadding insulation to an older house witha timber frame. The insulation materialswhich are concidered in thisinvestigation are mineral wool and woodfiber insulation. Efforts are focused onthe effects of moisture on theseinsulation materials.To demonstrate the differences thatarise the moisture measurement programWUFI have been used to simulate avariety of wall designs. These designsare developed in consultation with theconstruction carers who are active inthe industry.Using WUFI graphs illustrating themoisture levels of the wall structureswere obtained and from these conclusionsvould be drawn. The work demonstratesthe differences that arise when using adiffusion barrier or vapor barrier inwall construction.

The construction industry has been heavily criticized in the past few years for its development of productivity compared to the manufacturing industry. In 2009 the Social Care Center developed a report that treated och criticized different errors within the construction industry. For instance competence, construction errors and performance had showned bad results which had to be improved. A common sentence within the building industry is that ?every project is unique?. Today it?s common for a construction company to have costs for material and services which exceeds two-thirds of the total cost.

Today many industrial companies invest a lot of resources on research and development to resist the tough competition on the global market. This leads to a high risk game when the companies start many development projects, with uncertain outcome where some of the projects have to be terminated prematurely. The main purpose with this study is to identify factors, both internal and external, that influence the decision to terminate projects prematurely in Swedish development projects. Factors mentioned in the literature will be compared with case studies on three Swedish industrial companies to demonstrate the most important ones when taking such decisions. First a literature study was made to identify basic terms, a general project model and factors affecting the decision.

Bakgrund: På slutenvårdsavdelningarna vid Astrid Lindgrens barnsjukhus arbetar få specialistutbildade sjuksköterskor vilket kan utgöra en risk för patientsäkerheten. Studier visar att det föreligger behov av fler preventiva åtgärder för att förbättra vårdkvaliteten för de inneliggande pediatriska patienterna. Syfte: Att undersöka sjuksköterskors strategier i bedömningen och omvårdnaden av pediatriska patienter. Metod: En deskriptiv, kvalitativ studie med semistrukturerade intervjuer genomfördes på åtta sjuksköterskor från tre slutenvårdsavdelningar. Kvalitativ manifest innehållsanalys användes.

This Masters thesis is performed at the request of the National Board of Forestry in order to investigate how the Swedish municipalities use their forests. The study is of general character with emphasis on the social values of the forests. The municipalities? purposes with their forests have varied over time, but lately the social aspects have been recognised as interesting. The social values of the forests can be defined as the values from the forests that contribute to the wealth of humans. This has socio-economic importance for the municipalities. The study was performed as a quantitative questionnaire survey, complemented with qualitative interviews.

The purpose of this study is to examine how Viking Line, Tallink Silja and Birka Cruises work with economic and environmental sustainability, and also to see how they work with new environmental legislations. In 2015 a new environmental legislation will be introduced, by the name Sulphur directive. The Sulphur directive entails a reduction in Sulphur dioxide emissions from ships where the emissions cannot exceed 0,1 percent. There are three alternatives to achieve the new environmental legislation, the use of Marine Gas Oil, LNG or scrubbers. All three alternatives will lead to increasing costs for the shipping industry.

In Sweden the real estate sector accounts for 33 % of energy consumption and just below 10 % of the emission of carbon dioxide. As a consequence of the external pressure from climate change it?s in everybody?s interest to reduce the energy consumption and thus reduce the emission of carbon dioxide. An additional incentive to reduce the energy consumption is the substantial increase of the energy price since the deregulation of the electricity market in 1996.In this study the techniques that exist to build multi-storey residential buildings with high energy performance will be investigated. Further the study intends to investigate the optimal energy performance from a real estate economic perspective.In order to investigate the optimal energy performance a model has been created with the parameters investment cost, rental revenues, operation and maintenance cost, discount rate and investment horizon.The result shows a relationship between a high investment cost and a high energy performance for newly constructed multi-storey residential buildings.

This study began with a mission statement from the firm Tobii Technology AB to identify customer needs in the relatively new and rapidly growing market for eye tracking analysis. After consuling external experts, the authors however found that the availability of previous academic published market studies of new and fast growing markets was poor. Therefore a decision was made to execute the task and at the same time create a methadology for future studies in this area. The identification of customer needs, which formed the basis of the insights and analysis, led to frequent discussions between the authors and the firm's supervisors. This resulted in a project plan and a decision that an iterative model would be used, were earlier decisions would be questioned and refined throughout the project.