The Swedish business cycle is in a strong position at the moment, leading to great results and larger profits. This strong business posture has encouraged companies to increase both their liquidity and revenue. Now there is a dilemma, what actions should or could a respectable business take on these newfound liquid assets.The purpose of this paper is to deliver a clear picture of what options there are for such companies listed on the Swedish stock-market, and how the market wants them to act. To these means we have studied the basic theories linked to this subject and reviewed the cause and effects that motivates them. We have also conducted interviews with the people representing the market through their line of business.In the theory we found several options on what companies in similar situations tend to do.

The purpose of this paper is to create an understanding of the negotiation process behind the decision of who will stay at home with a sick child and to develop the knowledge of the mechanisms considered to affect the negotiation process, in particular, the mechanisms likely to contribute to an uneven use of care leave. In the study six interviews were conducted with three sets of parents. These interviews were then analysed with Janet Finch?s (1989) definition of negotiation of family responsibilities. The study finds that the negotiation on care leave is a result of the negotiation of the shared view of reality.

This paper examines the power producing dams along the Ume-river as an integral part of and a result from the urbanization process in Sweden during industrial capitalism. The aim of the paper is to contribute to the knowledge of the urbanization process in Sweden in general and of its traces along the Ume river in the county of Västerbotten in particular. The paper applies the theory of concentrated urbanization and extended urbanization put forward by Neil Brenner and Christian Schmid (2015) and argues that the building of power producing dams along the Ume-river is part of an extended urbanization process. This becomes particularly evident when examining the vast physical structures that is the dams, situated in an otherwise remote and sparsely populated area. These vast physical structures are also very well connected to a nation wide electric grid that has connections to bordering countries as well.

This report covers the thesis done by mechanical engineering at the engineering program at the University of Halmstad. Student Work Development of packaging in the food industry includes 15 credits and has performed over 20 weeks in spring 2009. The thesis work is a compulsory part of education and aimed at the student must apply the knowledge it has given during training in a project related to reality. Student work has been carried out in cooperation with Hanson & Möhringen AB and the project's main objective was to develop an environmentally friendly packaging to their brand Falk Salt. When salt is one of the world's cheapest commodity was packing all the costs have to be as low as possible.

Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG?s fourth corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall of 2006 to form an opinion on the importance of the audit reporting by law and what an abolishment of this rule would mean for small joint-stock companies. Critics are claiming that the cost of audit for small companies is exceeding the cause in these micro companies.Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit.

The purpose of this study is to analyze and specify the characteristics of servicescapes in the hotel industry and its role when building a brand. Further, the aim is to put forward how Management in this sector strategically utilizes the location to manage the staff in order to help build a strong lasting brand. To fulfill our purpose we have targeted one overall question - What purpose does servicescape have when building a solid brand name in the hotel sector?In today?s society brands play an integral part in influencing our buying behavior and are now considered to be a new business tool to communicate a business trough. Also services have become a widespread phenomenon, which is seen as a competitive tool not only for companies in the service sector.

With background in the acknowledgement of the current period of major change in the characteristics of traditional Swedish foreign policy, considering the membership in the European Union, as well as the new contextual scenarios that Sweden has been situated in after the end of the cold war, this thesis aims at scrutinizing the Swedish Foreign Policy from 1991 to 2010. The purpose of the thesis is further to localize continuity and change in the ideas which Sweden has explicitly stated in its foreign policy. Based on the theory of institutionalism, the thesis also aims to bring forward plausible explanations built on the main empirical findings. This has been done by identifying different types of goals and means within realism and liberalism as well as categorizing each theory within three ideal types.The chosen research method has been a qualitative text analysis with focus on an ideational analysis. The material on which the descriptive analysis is based upon is constituted by the annual statements of government policy in parliamentary debates on foreign affairs.The results of the thesis show that the ideas that are related to solidarity, consensus and active foreign policy are constant through the period of examination.

In this thesis I have criticized traditional nationalism theories formulated by Eric Hobsbawm, Ernest Gellner, Benedict Anderson and Anthony D. Smith. The critique has been based on my belief that nationalism theories do not explain nations whose foundation is built on forward-looking, dynamic aspects such as economy, human and civil rights, and democracy. Traditional nationalism theories have been focused on historicizing perspectives whereas I want to draw attention to non-historicizing perspectives within the field of research. So far nationalism theories has had a shared past or a shared ethnicity as its focal point.

Titel: Översättning av Nöjd Kund Index - Verksamhetsutveckling med kundfokus på JM ABFörfattare: Grundström, Johan; Åberg, FilipHandledare: Blomgren, MariaKurs: Kandidatuppsats, 15hp, Företagsekonomiska institutionen, VT 2010Bakgrund: I samhället cirkulerar mängder av managementidéer. För att en organisation ska kunna använda en idé så måste den översätta idén till organisationens förutsättningar. Kundfokus har kommit att spela en allt viktigare roll för företagens lönsamhet vilket har lett till ett ökat kundfokus de senaste decennierna. JM AB, ett företag verksamma inom bostadsutveckling, införde år 2002 Nöjd Kund Index för att kunna mäta deras kunders nöjdhet. Hur har idén om Nöjd Kund Index översatts på företaget?Syfte: Syftet med denna kandidatuppsats är att genom en studie av JM AB beskriva hur Nöjd Kund Index översätts och hur konceptets funktioner utvecklas.Metod: En kvalitativ metod valdes, där såväl intervjuer genomförts och dokument från JM använts.Resultat: Studien visar att översättningsprocessen är en process vilken tar form och ändrar karaktär beroende på faktorer både inom och utanför företaget.

The aim of this essay is, with reference to a close study on the negotiation delegations of the Tenant Association, to examine the principals of democracy in relation to distribution of power and participation, efficiency and professionalism. This is done with the intention to understand the Tenant Association's view on its own commission as negotiator, according to democracy. The investigation is carried out on the Tenant Association in the Swedish cities of Stockholm, Malmö and Gothenborg.The data acquisition was obtained by using a questionnaire and through interviews with representatives from the Tenant Association negotiation delegation.A central conclusion from this investigation is that the representatives of the Tenant Association generally are satisfied with the democracy model used in the organisation, despite awareness of the fact that there are some failures with representation amongst younger people, women and immigrants. Also, they suggest that the model with representative democracy is by all means the most useful because of its arrangement and efficiency in decision making processes.The policies of the Tenant Association, considering distribution of power and participation between elected representatives and employees, are legitimated by the negotiation delegates. However, there is obvious discrepancy in the look upon their respective tasks between the delegates and the chief negotiators.One can recognise the development of democracy that is called New Public Management in this survey.

This paper is a research review in the realm of censorship systems andfiltering systems. It applies ethical considerations to the creation of censorshipsystems bringing forward discussion on the ethics of technology with thepurpose of limiting access to information.There is active research being done in the area of automatic content filteringand censorship systems. These are systems that can filter out undesiredmaterial, typically from the Internet, automatically. Used in some nations,many schools and even mandated in some libraries there are many ethicalquestions raised concerning censorship and access to information.Part of the review concerns the level of accuracy of these systems presentedby researchers in the field and the different approaches used. Reviewedarticles centre around automatic content classification and filtering ofpotentially harmful materials with regards to minors while some relate tocensorship technology in a wider sense.Results show a general lack of discussion concerning the ethics of thetechnology in the research reviewed.

Integration of the labor is becoming increasingly topical, with increasing immigration. Labour market integration has been proved to be problematic, partly due to linguistic and cultural differences between the migrant's home country and Sweden. Difficulties with labour market integration have resulted in high numbers of unemployment and dependence on social welfare. Projects VIAM is an employment project conducted by Folkhälsobyrån AB in Västerås, aimed at finding jobs for welfare dependency immigrants. The purpose of this study is to investigate how the informants on Folkhälsobyrån and administrators on the Social service in Västerås has experienced the work of the project VIAM, development issues and the informant´s and administrator´s perception of factors that are influencing immigrant´s employment situation in Västerås.

More than half of the implemented IT-projects go over budget, deadline or simply fail. The processes in an IT-project requires technical competence to be present among the project participants to ensure the achievement of business goals and to make organisations competitive. The success of an IT-project largely depends on the project manager which makes it interesting to further investigate what impact the project manager?s technical competence has on the project. Previous research shows differing opinions whether technical competence is considered important for the project manager to be successful or not.

Children, who grow up in families, where their parents have decided to take care of a foster child on a commission of the social welfare services, are not often given the possibility to tell about their experience of having foster siblings, in research and other studies. The aim of this study was to give biological children, in these families, a chance to tell their narratives of growing up with foster siblings, creating opportunities for families, who might have plans to take care of foster children in the future. They can get a picture of how it could be for the family´s own children. The biological children got the opportunity to tell their narrative stories including the relationships in their families and how they were looking forward into their own future and family life. The used theory takes part in systemic thinking, looking at the family as an organization and how identities are created in relationships and in communication.

The aim of this thesis is to examine the occurrence of Cosmetic Earnings Management (CEM) among Swedish companies. CEM refers to the small upward rounding of reported net income to reach cognitive reference points. Important cognitive reference points are multiples of ten (N*10^x) of reported net income and rounding towards these has been documented in other markets around the world over the last 20 years. The occurrence of CEM on the Swedish market is studied using digital analysis, frequency testing and Benford's law. Firstly, reported net income of publicly traded companies between 1996 and 2010 is examined.