Abstract ? ?Costs to consider in connection with the implementation of a new ERP system?Date: January 8th 2013Level: Master thesis in business administration, 15 ECTSInstitution: School of Sustainable development of society and technology, Mälardalen UniversityAuthors: Sanna Hellblom-BjörnTitle: Costs to consider in connection with the implementation of a new ERP systemTutor: Cecilia LindhKeywords: ERP-system, business system, implementation, implementation costsResearch question: What costs and issues should companies take into account in order to  establish a realistic budget in connection with the implementation of a new ERP system, and increase the chances for a successful implementation?Purpose: The purpose of the paper is to investigate the hidden costs that may arise in connection with the implementation of an ERP system that companies should take into account in order to establish a realistic budget. The paper will also examine how companies can reduce their costs and affect the outcome of the implementation. It should be investigated by means of interviews, reports and articles.Method: In order to answer the question in the paper secondary data is collected in the form of articles, books and reports. Primary data was collected through interviewing a company that has implemented a new business system, a company that performs implementations and a Senior manager of ERP Services.

After the orange revolution in Ukraine, hope was given to achieve fullydemocracy in the whole society. However, this has not been the outcome; theUkrainian public administration still has problems to deliver what the societydemands. By answering the question: ?Which problems have the publicadministration to become democratic and how can we explain them??, we analyzethe failures within the public administration to accomplish democratic procedures.The empirical material in this thesis is mainly obtained from interviews andresearch during a field study in Ukraine. The problems for the civil servants inUkraine to act as guardians of the society are strongly connected to an inadequateprofessional knowledge.

The purpose of this study is to examine the popular cultural form of television within the field of gender studies. The study focuses on the representation of masculinities in the American television series The O.C. This is done by using textual analysis to gain information from the first and the second season of The O.C. The theoretical framework used is based on Judith Butler and R.W. Connell.

The purpose of this study is to analyse how the local governments have implanted the new public health policy, which Sweden adopted in April 2003. The new health policy stakes out a new direction for national public health policy. Instead of focusing on diseases the new public health policy focus in factors that determine health.Important factors to study are the role of central steering from the central government. The method used is a case study of three Swedish local governments. The main material used is interviews and different policy documents within the area of public health.The conclusion of the study shows that the local governments are fairly satisfied with the steering of public health policy by the central government.

There is a growing awareness that multinational companies have opportunities to influence political conditions. Ethical activities made by multinational companies and ?Corporate Social Responsibility? (CSR) can therefore function as a positive input in society. The primary purpose of this master thesis is to investigate CSR´s contribution to strengthen human rights, and thereby to democratization. The research questions are listed below:1.

Sex equality law within the European Union is well developed and has since the Rome Treaty, given rise to several directives and other judicial acts on this matter of community law. The concepts of direct and indirect discrimination emerge from the general principles of Equal pay and Equal treatment and have been codified and amended several times until present.The lasts years, authors within the field of Equality Law has been pointing out that there is a common desire for simplification of discrimination law in Europe. The question has arisen whether this simplification could be implemented trough the introduction of a general justification defence for direct sex discrimination.The concept of direct sex discrimination - when a person of one gender is treated less favourably, on the grounds of gender, than a person of the other gender would be treated in similar circumstances - leaves no possibilities for such justification today. Indirect sex discrimination ? which arises from the equal application of neutral rules that shows an adverse impact on one group ? can be justified if the rule answers to true requirements of the job.Does the proposition that direct discrimination should be justified find support in the inconsistency of the present legislation? This paper will examine this and other questions concerning the wish for a general justification defence through studies of case law from the European Court of Justice as well as differing opinions from authors within the field of equality law..

This thesis investigates similarities and disparities between Swedish and Polish Labour Law concerning dismissals due to operational requirements and group redundancies. The study focuses on three important elements where the employers? liberty is legally infringed upon in a procedure of notice. These elements concerns the legal conditions of notice that must be fulfilled, the rules of the procedure and the rules for employment protection that is granted in connection with dismissals due to operational requirement or group redundancies. In the thesis there is a comparative map that outlines the most important rules within the Swedish and Polish legal systems concerning the subject.

Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.

During the twenty-first century the price of forest land in Sweden has increased heavily. Buying forest land has become more common and the stakeholders have grown in number. The countries around Sweden have through the globalization become connected in the market of round wood and wood products. The price of forest land and round wood are also close connected. The goal with this report is to make a comparison of forest land prices between Sweden, Denmark, Norway, Finland, Estonia and Latvia and to see how the prices have developed in the period 2000-2011. The prime factor in the comparison, except the direct price difference between the countries, is the round wood prices. The round wood prices give information about the economic situation in the countries and play an important role in the return on the forest land. The prices of forest land shifts heavily between the countries.

Personal assistance from a welfare perspective, offering a variety of reasons is perceived as a different design assistance than is usually there in the public social assistance depending on the strong foundations of the handicap principle autonomy and influence is in terms of how, what and when the operation is performed. The aim of our study was to highlight the handicap principle influence and autonomy in the operation of personal assistance. It is intended both to illustrate the legislature's intentions and ideologues expectations and also to examine a number of managers and personal assistants experiences of the conditions that exist for realize these principles. In order to answer our purpose and our issues, we have chosen a qualitative approach. We have first conducted a literature review and secondly implemented six interviews with personal assistants and managers.

The main purpose of this essay is to investigate the legal position for employers concerning protection against what employees can express about one?s employer in social media.It may regard dissatisfaction concerning employment, tort or so-called whistleblowing. The spread through social media may be comprehensive and thus cause more damage to the employer.Employees within the public sector as well as in the private are protected by the liberty of speech, which is constitutional, even the protection of sources or the right to criticize can offer some protection. This gives the employees the possibility to widely express themselves in private social media as long as it can?t be classified as a violation, which per se is very rare.However, certain differences between the both sectors will be pointed out.There are still no constitutional rights regarding social media, but a grey area has emerged concerning the legal position.

The environmental debate is more intensive than ever before and the demands on companies increase. There are a number of methods to make it easier for the companies to fulfil the demands. Life Cycle Assessment (LCA) end ecodesign are some of the methods that can be used. Syntronic AB has the possibility to reduce the products´ environmental impact in the design phase. Therefore it is important for the company to make it possible to visualize the negative environmental impacts a product can cause in an easy way. It is also important to visualize for there clients if any improvement is possible. The purpose of this thesis is to develop a simplified model.

The giant otter (Pteronura brasiliensis) is listed as an endangered species and scientific litterature concerning its biology and behaviour is scarce. The current study observed a group of three giant otters in a Swedish zoo. First the otters normal behaviour was recorded. Then the aim of the study was to see if the otters behaviour changed when given blue mussels (Mytilus edulis). Furthermore the aim was to see if the otters displayed any tool-using behaviour when given mussels.

This thesis studies two instruments within EC-law, affecting asylum issues, the Schengen Convention and the Dublin Regulation. These instruments are developed as a result of the free movement of persons in the European Union, and the development of the free internal market. The member states are afraid of losing control of who is residing within their borders, as their border controls has been removed, and these instruments are made to protect the member states now that their own means of control are gone. The thesis explains the relationship between the free movement and asylum issues and shows the connection between them. Its focus is aimed at the free movement of workers and how the European court of justice has interpreted article 39 to increase the workers ability to move within the union.

The Voices of ParliamentCongruence between party and personThe purpose of this study is to determine the congruence between the opinions of members of parliament and their respective party policies, in order to further determine the cause of poor voter-party congruence and whether or not the individualization of the parliament could affect the character of legislation. To do so, the study asks two primary research questions;- "Are the communicated party policies representative of the opinions of the members of parliament?"- "Is the discrepancy between party policies and the opinions of the members of parliament sufficient for the individualization of parliament to substantially affect the parliament's decisions?"The study answers these questions by comparing the average of self-described left-right stances of members of parliament with the average of voter-described left-right stances of party policies, using existing survey data and a constructed left-right dimension. The lower average is then subtracted from the higher average, creating a value of congruence that is then inserted into a constructed congruence dimension. The primary findings of the study suggest that there is substantial congruence between party policies and the opinions of the members of parliament, and that the discrepancy between them is unlikely to substantially affect the parliament's decisions..