This report focuses on work schedules in the retail sector, where work schedules are dynamic and change according to the needs and work schedule is a requirement for an effective structure of the work. This structure is important for maintaining a good order and all this is a requirement for a profitable business for both long and short term future. Work schedule also contributes to safety at the workplace. The purpose of this study was to investigate the transfer of knowledge by work schedules. The HRM employee we interviewed worked in Reitan Servicehandel Sverige AB which includes 7-Eleven, Pressbyrån and Shell.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

Environmental issues and sustainable development is a high priority in today?s society and has received substantial attention lately. In the inaugural speech it is expressed that the goal for the IT?politics is a sustainable information society for everyone, which can be achieved by using IT to support sustainable growth. The Ministry of Enterprise, Energy and Communications has developed a document which outlines three specific proposals on what the government should focus on during a three?year period (2008?2010) that with the use of IT will contribute to a sustainable society.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

This study has been carried out at Södra´s 31 local forestry districts and within six plant terminals. The production and sale of seedlings at Södra is managed in collaboration with ?Södra Odlarna?. Approximately 35 million plants are cultivated each year, providing Södra´s members with a wide choice of high quality plants. The seedlings are nurtured at nurseries before transferred to plant terminals where they are stored and watered.

Reindeer husbandry and Forestry are both area related industries and will in big extent use the same lands. Conflicts often arise because of that the industries have different interests. Many of the activities done by the forestry influences the reindeer husbandry in an undesirable way, simultaneously as the reindeer husbandry activities can have negative consequences for the forestry. One such forestry activity is fertilization. It was during the 1960´s forest fertilization began to be practiced and the reason was that the increase in growth that the fertilization gave could be able to cover for the future shortage in wood many feared. During the 1970´s when the fertilizing activities were most intensive about 200 000 ha was fertilized annually.

The usability of the Internet increases for every year. The Weblog phenomenon makes it possible for anyone to easily publish, find information and get in touch with other people through the net. This Essay treats the possibilities the Weblog medium offer Swedish libraries and librarians in library contexts. The purpose of the study is to examine the Web phenomenon: Weblogs, and their significance for a total of eleven Library Heads and librarians together with their view on the Weblog activity at each library connected Weblog, to get comprehension and new knowledge on the usability of Weblogs in the library sector. The foundation for the Essay consists of a qualitative interview study, built on asynchronous e-mail interviews and telephone interviews with blogging librarians and Heads of libraries.

The study was performed for the Swedish Regional Forestry Board in Södra Götaland. The study examines broadleaf plantations on former farmland that were planted between 1991 and 1996 with subsidy payments for conversion of farmland into forest. In particular, the study reviews forests planted in 1991-92 and 1994-96. In the early 1990s, Swedish agriculture was deregulated and direct subsides to farmers ended. The Swedish state instead granted farmers financial support and offered incentives for conversion of farmland and investments in order to make their unproductive land productive. The state supported conversion of farmland to broadleaf forest, forest for energy biomass production, or establishment of wetlands on former farmland. The County Administrative Boards and Regional Forestry Boards together monitored the planting of broadleaf forests.

Aim:The aim of the study was to describe the experience of working environment in open plan office within IT- sector.Background:Previously was the most common office model cell office, open plan office is now the most common. A good working environment in theise two office types needs different attributes. A theory to explain relationship between health and unhealth is Karasek and Theorells demand- control- supportmodel.Method:A qualitative interview study was performed to gain a deeper understanding of the experience of working in open plan office within IT- sector. Ten informants from two different organizations were chosen. The result has been analyzed with qualitative content analysis.Results:The analyses resulted in three themes and six sub-themes.

Purpose: In order to curb the prevalence of undeclared work and to improve competi-tion within the building and construction business, reversed charge audit will from July 1, 2007 onwards be applied within the building sector. The new rules entail a consider-able amount of delimiting problems as regards both businesses and services.The aim of this essay is to study the rules as well as direct the light upon various consequen-tial delimiting problems. Furthermore, we will investigate what the effects are on the busi-nesses, as well as their view regarding this. Apart from this, we will also investigate who will benefit and who will be disfavourably affected, respectively, by the new lawMethod: The investigation has been conducted with a combination of qualitative and quantitative methods. Firstly, an opinion poll was carried out, directed towards Swedish construction companies, and this was then deepened using three interviews.Result & Conclusions: The essay demonstrates that the new rules have entailed more work to a varying degree for the companies.

Sammanfattning Titel: Lågkonjunktur ? En studie i vilka skillnader som finns för variationen i antal anställda inom IT- respektive industribranschen Författare: Emilio Nilsson, Oscar Kacprzak Handledare: Emil Numminen Institution: Blekinge Tekniska Högskola Kurs: Kandidatarbete i Företagsekonomi Syfte: Syftet med uppsatsen är att undersöka och analysera för hur företagets ekonomiska data för den relativt unga IT-sektorn förklarar antal anställda gentemot hur företagets ekonomiska data förklarar nyckeltalet för en äldre mer erfaren bransch som industrisektorn. Metod: Vi har samlat ihop kvartalsrapporter från 1999 års första kvartal till 2009 års första kvartal för totalt 10 stycken företag som vi bedömt lämpliga för studien, 5 företag från IT-branschen samt 5 företag från industribranschen. Vi har därefter fört regressionsanalyser med antal anställda som Y-variabel och totala intäkter, aktienivå, rörelsekostnader samt rörelseresultat som X-variabler för att finna korrelationen däremellan. Slutsats: De framkomna resultaten från regressionsanalyserna pekar på att det finns skillnader branscherna emellan.

This examine illustrates the section heads' and caregiving staffs' perceptions of the influence of New Public Management (NPM) in public retirement homes in Malmö. A central theme is to investigate if the main features of New Public Management are noticeable and if that's the case, are the consequences an advantage or disadvantage? The main features of New Public Management in this examine are: decentralization, competition, internal market, cost- conscious, management by objectives with a focus on results and costumer focus. To reach answers to the questions above, a quantitative and a qualitative approach has been chosen. The study is based on 41 questionnaires with enrolled nurses/nurse's assistants and four semi-structured interviews with section heads of retirement homes. Four different retirement homes have been participated in this study.

In order to understand the human impact on today?s remaining ?virgin? forest and to develop sensible management strategies for future reserves, it is necessary to know how these forests have developed. This knowledge can be gained by using forest history analysis. here are large areas of forests still untouched by modern forestry in the mountainous region in the county of Norrbotten. These forests are highly interesting study objects from an ecological and historical point of view.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

Over the past few years the Swedish forestry industry has become increasing interested in direct seeding. Although, in practice, this interest has been restricted to pine seed, the knowledge and techniques that have been developed for pine seeding can readily be transferred to spruce. Direct seeding is a method that is of interest to the forestry industry since it can lead to lower regeneration costs, denser stands and better root development than the more conventional planting method. This study evaluated experiments that focused on direct seeding of spruce in the northern Sweden. Skogforsk set-up the experiments in Gideå and Sävar in 2003.