The enormous expansion of knowledge society has lead to a path away from the industrial enterprises toward the more knowledge-based entrepreneurship companies. This development has also meant that intellectual capital now can be seen as the core of the new business structure. However the growth has not been reflected in either the legal or the economic regulations in relation to what could have been expected, which means that there is thus a gap between de lege lata and de lege ferenda. This can specifically been seen regarding the prohibition of adding property other than cash applied in payment for shares or regarding issue of new shares when it comes to work and services. The prohibition may therefore be considered to stand against the knowledge companies? advancement.

The purpose of this study is to ? through a discourse analysis ? examine how the parliamentary committee ? Ansvarskommittén ? legitimizes the need for merging administrative regions. The committee?s investigation is what underlies the present debate on regionalisation and the merging of regions in Sweden. To carry out this discourse analysis, I have used ?What?s the problem represented to be??, by Carol Lee Bacchi as an analytical framework.

This study highlights the structures and networks thatexist among financial analysts on the Swedish financial market. The study isbased on nine semi-structured interviews with buy- and sell-side analysts, anindependent analyst and an Investor Relations Manager.The theoretical framework of the study is based on acombination of the research fields Behavioral Finance and Social Studies ofFinance. These two research fields have proven to be a good basis for thequalitative approach used in the analysis. The study is divided into four thematic areas: Fundamentals / Psychology, Independence and consensus, Ranking and Social network.The results show that there are a large number offactors, structures and interpersonal relationships that affect how analystsmake their decisions and conduct their analysis. Among other things, theinterdependence between analysts and their counterparts prohibits the movetowards a more clear system for compensation.

Within the framework of the concept of Network Based Defence (NBF) services should be available in the network, in order to increase the aggregate capacity. A common situation picture is one of these services.The aim of this paper is to answer the problem "What are the main problem areas in the creation of a situation picture in the land arena, with the help of the technical sensors that exist today?" and to develop a basis for continued research in the field situation in the concept Networking Enabled Command, Control and Collaboration (NEC3) at JCDEC (Joint Concept Development and Experimentation Centre). To answer the problem, a descriptive method is to be used in descriptions of the land arena, the information arena and the sensors and a deductive method is used when analyzing the asensors in the land arena.The problems that exist in the creation of a common situation picture, is that different types of obstacles makes it difficult for the sensors, the large number of people who are not combatants and that it is difficult to judge if a civilian vehicle is a threat, then it could be driven by civilians or by combatants..

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

 Date                   May 28, 2009Level                  Bachelor thesis in Business Administration/Information TechnologyAuthors             Jennie Andersson, Niklas Fridell, Visar HoxhaTutor                  Marie MörndalDepartment    HSTTitle                    ERP-solutions in small to medium sized enterprises ? possibilities and problemsSummary          ERP-solutions have penetrated the market for SME: s, offering the same advantages larger enterprises have enjoyed for years. For a significantly cheaper price, SME: s can nowadays acquire ERP-solutions and become more effective and increase their profit.  The authors have examined five SME: s in both the production and service company segment and have come to the conclusion that an ERP-solution would indeed benefit these companies in many levels but also induce certain obstacles the examined companies must overcome, both financial and organizational.Purpose            The purpose of this thesis is to examine if and how SME: s can become more efficient and developed and increase their profit by implementing an ERP-solution. Further, the purpose is to discuss which conditions that exists for the examined SME: s in order to implement an ERP-solution.Method            The thesis consists of a qualitative research where the authors have interviewed either the owner or employees at management level by using semi-structured interviews.

To work in an unpredictable work environment requires communication that functions well. In every organization it?s important that employees receive information that is relevant yet not confusing. Due to that, our ambition with this study is to understand how rescue effort organizations communicate in meetings; and whether their communication is clear or not. Our subject for this case study is the Emergency Services in the region of Karlstad.

The purpose of this masters thesis is to examine how managers in public libraries are managing financial cuts. Questions posed are: What strategies are used by the library manager to handle the cuts and how are the strategies being worked out? What are the consequences of the cuts? How do the managers use their library plans in the work with the cuts and how do the plans change as a consequence of the cuts? Library managers in eleven communities are interviewed about their financial cuts in 2003 and/or 2004. The result shows that cuts are made in different ways. The study analysed the managers statements with a model about strategies created by Oulton.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

Home care services have had, and will have a major imortance in the future. More people will be using home care services as a consequence of political strategies but also as an effect of caretakers own wishes. The purpose of this study was to illuminate the factors that are significant for a successful encounter between a caretaker and a caregiver. The study is made as a qualitative analysis of litterature. The data collection was based on Polit and Hungler's model of information retrieval and the data analysis on Graneheim and Lundman's model of analysis.

AbstractWith the murder of Fadime in 2002 honor killings and honour related oppression became a subject of wide public debate. The question was raised whether the Swedish social services had the knowledge and the resources necessary to face the issue with honor related oppression.This study is about the views on honor related oppression among oppressed women and professional social workers and aims to explore the relationship between social worker and client in an honor related context. Does the risk of culture clashes pose a problem in dealing with the Swedish authorities and do Swedish social workers have the necessary tools to help the, often young, oppressed women that seek their aid? This is a qualitative study based on five individual interviews: Two former victims of honour related oppression, two professional social workers and one relative of a young girl who was the victim of an honor killing.Observations:The social workers found that they had adequate resources at hand but that awareness among employees in the social services needed to be improved.The clients felt that the help they?ve received from the social services was helpful but that more information to the public about available resources was necessary along with a better understanding of the differences between their own culture and that of the Swedish society. The clients expressed that the realization that they were being oppressed didn?t come overnight.

Home care services have had, and will have a major imortance in the future. More people will be using home care services as a consequence of political strategies but also as an effect of caretakers own wishes. The purpose of this study was to illuminate the factors that are significant for a successful encounter between a caretaker and a caregiver. The study is made as a qualitative analysis of litterature. The data collection was based on Polit and Hungler's model of information retrieval and the data analysis on Graneheim and Lundman's model of analysis.

 The luxury market has steadily grown from the industrial revolution and onwards. Changes in society, trends and the increased living standards has enabled more people to consume luxury goods.The world is going through a major economic crisis at the moment. Studies shows that companies that have focused on added value rather than lowering prices has survived past financial crisis. It is also obvious that companies act very different during times of crisis. Adding to the problem is trends that point to a more careful consumption and environmental awareness.

The question of the mandatory audits be or not be has been investigated thoroughly in recent years. Theresult is that the audit obligation in all likelihood will be voluntary for 96 percent of all of Sweden´slimited companies in the summer of 2010. The new draft law gives the accountant the opportunity towork both as an accountant and consultant. The investigation in this script works with the question"Which services the owner-managed companies, which in future not will be forced to audit, demandfrom an accounting firm in the suspension of the mandatory audit?" This will take the investigation outby a quantitative study through questionnaires distributed to 40 limited companies.

Over the last decade, the private insurance market has undergone a stable growth in turnover and growing demand for insurance products in all Member States of the European Union. Therefore, the creation of a single market in insurance will enable consumers to have access to wider choice of insurance products, and insurance companies to gain access to markets in various Member States and compete effectively. The EU legal framework for the insurance industry embraces the Treaty freedoms of services, establishment and capital, the EC Directives and the ECJ case-law. The present thesis identifies numerous factors that hinder the Community insurance market integration and offers possible remedies. The summary of the market obstacles is all-inclusive and reflects the responses to the questionnaires and the Commission surveys.