SammanfattningKandidatuppsats i företagsekonomi, Ekonomihögskolan Växjö UniversitetLogistik, EKL 361, våren 2007Författare: Andreas Gustafsson, Hannes Jonsson, Christian PalmgrenExaminator: Petra AnderssonHandledare: Roger StokkedalTitel: Logistisktjänster och organisatoriska lösningar i samband med mässor och evenemangLogistik är ett område under utveckling. Mäss- och evenemangslogistik är inget undantag.Det finns skillnader mellan mässor och evenemang ur flera synvinklar. Logistikföretagen agerar därför inte alltid på samma sätt vid mässor som vid evenemang och det tyckte vi kundevara intressant att studera. Vi valde att koncentrera studien mot logistikföretagens logistiktjänster och organisatoriska lösningar och därmed följande problemformulering:Vad särpräglar logistikföretagens logistiktjänster och organisatoriska lösningar vid mässoroch evenemang?Vilka likheter och skillnader finns mellan mässor och evenemang gällande logistikföretagenslogistiktjänster och organisatoriska lösningar?Uppsatsens syfte är att beskriva logistisktjänster och logistikföretagens organisatoriska lösningar i samband med mässor och evenemang.

AbstractBackgroundEvery company has some kind of employee turnover and we can tell that som business has higher employee turnover than other business. Employee turnover is individual for all companies but in companies that is in the same business simularities can be seen. The employee turnover in the line of business hotel, merchandise trade and restaurants was according to Confederation of Swedish Enterprise closer to 40 % during the period of 2006-2007 and close to the business with highest turnover, the service sector. This is comparable to the buildning activity that with it?s 22 % is one of the business with lowest turnover.

The rise in prevalence and severity of obesity and related diseases imposes increasing costs on society. The objective of this thesis is to discuss and estimate the possible effects of a so-called fat tax as a tool for minimizing these costs. Two alternatives for differentiation of the value-added tax (VAT) on food are compared. The first alternative is an increase of the VAT levied on food containing saturated fatty acids. The second alternative is a subsidy on fruit and vegetables in the form of a VAT at zero percent, instead of today?s twelve percent.

Exotic small animals that are commonly kept as pets include aquarium fish, cage and aviary birds, rodents, rabbits (Oryctolagus cuniculus), reptiles and amphibians. These different kinds of animals, even species within the same class, may differ markedly from each other regarding physiology and requirements. Although these species are common in both Swedish households and in pet trade, many animal keepers have a lack of knowledge about the origin and requirements of their pets. This is a cause of several health problems seen in animals which are held in captivity. In Sweden, the county administrative boards perform all animal welfare controls.

Gender politics in Sweden is considered unique because gender policies (jämställdhet) are integrated into national politics and politicised both in the public and the private sphere. The Swedish case is therefore considered a role model by many feminist scholars.This view has been criticised by both post modern feminists and public administration scholars. Critics imply that the increased immigration and more heterogeneous population have led to a new challenge for state institutions. The Swedish model, with its universal welfare solutions, lacks the ability to recognise differences within groups. Universal solutions that treat everyone the same is no longer the most just way to treat people.The growing use of goal orientation in Swedish public administration has increased the civil servants discretion in the implementation process, and thereby the space for differentiated treatment.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

AbstractWork to develop the Eurocodes started in 1975 by the European Commission adopted a program to eliminate trade barriers within the construction area. The goal was to create common European design standards that would replace the member countries' own rules. Eurocodes will replace The National Board of Housing Building and Planning, National Rail, The National Road Administration and other agencies' calculation rules for the buildings structures. The transition to the use of Eurocodes looks like this:Eurocodes set to Swedish standards  between 2002 ? 2007They can be used parallel with national standards 2006 - 2009 The total transition is at the end of 2010/2011.Right now is going on a lot of work for replacement of the existing standards to Eurocodes.  The transition to the new calculations` standards, many construction companies and consulting firms facing a big changes and competitions.

The aim of this study is to elucidate the process in which psychology was separated from philosophy and established itself as a distinct academic discipline in Sweden. I argue that the concept of will, as well as the concepts of thinking and emotion, have a lot to tell us about the rise of academic psychology in Sweden. This is done through an analysis of psychology textbooks, encyclopaedia-articles and academic texts on the themes will and psychology, from around 1800 till 1950.Prior to the establishment of the first chair of psychology in Uppsala 1948, the discipline was above all a part of the philosophical discipline. For psychology to become a science of its own, it was crucial to obtain a position among the empirical sciences. It thus had to distance itself from philosophy, and in particular from metaphysics.

Problem: Debatten i media går het i fråga om deltidsanställningarnas vara eller icke vara. Arbetsgivare i detaljhandeln ser det som en kritisk nödvändighet, medan facket ser deltidsarbete som ett uttryck för slentrianmässig personalpolitik. Vi ifrågasätter däremot om det är själva förekomsten av deltidsarbete som är problemet eller om det istället kan vara ledarskapet av deltidsanställda som brister? Det saknas enligt oss ett perspektiv som, istället för att vara ideologiskt eller politiskt färgat, tar sig an deltidsproblematiken på ett konstruktivt sätt. Syfte: Syftet är att analysera och identifiera kritiska faktorer för ledningen av deltidsanställda i detaljhandeln.

This master thesis aims to examine how public libraries in Sweden are practically and ideologically equipped to deal with e-books, outside of the dominant distributor Elib. The study also aims to find out what?s required of the book market and the public libraries to make further progress in the question of e-books. In Sweden e-books are still representing only a small amount of all the library loans and an even smaller amount of the commercial book market.The methodological and theoretical ground for the thesis is Grounded Theory, and the survey is based on interviews with publishers, librarians and distributors.The conclusions of this thesis are that the public libraries lack resources to invest in e-books, and that they also lack in knowledge about the media and its readers. It also exposes that both internal and external collaboration efforts need to be further developed.

The town square is an important public space and is often described as the city´s living room. By creating a lively city center a sense of security is developed among the citizens which makes them wanting to use the town square regardless the time of the day. One important meeting point in Gävle is the centrally located Stortorget, sited between Drottninggatan and Nygatan. The town square went through an extensive renovation followed by both positive and negative reactions among the City´s inhabitants.  The aim with the study was to investigate the main walking paths and meeting points as a planning support to Gävle Municipality in their work with a new city plan. By studying the pedestrian movement patterns at Stortorget, Nygatan and Drottninggatan, the main walking paths and meeting points during all hours of the day was obtained.

This essay will examine the historical picture of the island Rapa Nui as it is portrayed in popular science and in ecohistorical literature of the university of Gothenburg. This historical picture states that the inhabitants of the island cut down a lot of trees in the process of transporting the big and heavy statues, moai, from the quarry to the platforms along the coastline of the island. During this process all trees disappeared and resulted in soil erosion. The cultivation was destroyed and brought hunger to Rapa Nui. The following rivalry for food led to a situation of war followed by a cultural collapse.

I Sverige har det under en längre tid varit ett varierat kapitalutbud för småföretag. Dessa företag har olika förutsättningar när de ska välja finansieringsform. Småföretagare vill ofta i största mån behålla kontrollen över sitt företag och därför är det viktigt för dessa företag att välja den typ av finansiering som gör att företaget bibehåller självständigheten. Småföretag i Sverige har ofta en allt för svag kapitalbas för att kunna växa och göra nya investeringar. Företagens egna vinstmedel räcker sällan till investeringar och det kan krävas extern finansiering, dock har småföretag ofta svårt att bli beviljade banklån eftersom att de har för lite att lämna som säkerhet.

Problem: Det satsas mycket på internutbildningar inom många företag och det finns en del forskat kring ämnet. Den mesta forskningen berör hur internutbildning bör planeras och genomföras samt vilka positiva egenskaper denna utbildning har. Däremot upplever vi att det finns mindre forskat kring om dessa interna utbildningar faktiskt bidrar till något, om de anställda i praktiken tar till sig utbildningarna och drar nytta av dem i sitt dagliga arbete. Inom forskningen kring internutbildningar har fokus även ökat på de anställdas (inom serviceföretag) estetiska attribut såsom utseende och attityd. Syfte: Syftet med vår uppsats är att studera effekten av internutbildningar inom servicebranschen, med fokus på säljpersonal och deras syn på internutbildningar.

AbstractWork to develop the Eurocodes started in 1975 by the European Commission adopted a program to eliminate trade barriers within the construction area. The goal was to create common European design standards that would replace the member countries' own rules. Eurocodes will replace The National Board of Housing Building and Planning, National Rail, The National Road Administration and other agencies' calculation rules for the buildings structures. The transition to the use of Eurocodes looks like this:Eurocodes set to Swedish standards  between 2002 ? 2007They can be used parallel with national standards 2006 - 2009 The total transition is at the end of 2010/2011.Right now is going on a lot of work for replacement of the existing standards to Eurocodes.  The transition to the new calculations` standards, many construction companies and consulting firms facing a big changes and competitions.