Vilka kriterier a?r anva?ndbara na?r en leveranto?r av tja?nster skall utva?rderas? Beror det pa? om leveranto?ren levererar professionella tja?nster eller varor? Hur utva?rderas en professionell tja?nst? Dessa fra?gor a?r na?gra av problemen som inko?pare sta?lls mot, litteraturen besta?r av ma?ngder med kriterier och modeller fo?r inko?p av produkter men a?r bristfa?llig na?r det handlar om tja?nster. Litteratur sa?ger att besparingar pa? inko?p av tja?nster varierar mellan 10 och 29 %, medan pa? varor kan det endast variera mellan 5 till 17 %. Vid inko?p av tja?nster finns potentialen till att spara pengar, men kvaliteten pa? tja?nsten fa?r ej pa?verkas.

The objective of this study was to investigate the attitude towards African swine fever (ASF) primarily among smallholder pig farmers but also among other actors along the pork value chain in Gulu district, Uganda. More specifically, the study aimed to investigate the specific challenges facing both farmers and other members of the pork value chain using participatory epidemiology (PE). ASF is a feared viral disease of pigs associated with high mortality, which is endemic in many parts of Africa. The recent history of Gulu district in Northern Uganda can be described as turbulent and the human population has suffered during decades of war and civil unrest. Pig keeping is considered a potential opportunity for business as well as a way of providing more animal protein in the diet. However, this is threatened by ASF as farmers can lose entire herds due to the disease. This study can confirm some previously known factors and risk activities such as the free range system of pigs and movement of pigs and pork during ongoing outbreaks, which make disease control difficult.

A well-planned grave with a sustainable selection of plants facilitates easy maintenance for both staff and the holder of the right of burial. It also helps reduce the negative impact on the environment.As in many other areas, the environment is high on the agenda within the cemetery administration. One of the major concerns is the impact of the choice of plants for the grave. Within the industry there is a great motivation and willingness to adapt to a sustainable work mode and this has spawned a number of project works. In autumn 2009 the partnership project, ?Environmental aspects of planning and maintaining graves?, was started in Movium (at The Swedish University of Agricultural Sciences).

An increasing number of peole are resisting the attraction of living around nature and opting instead to spend their lives in cities. Parks and green areas play an important part in our well-being and we become fascinated with the diversity of nature, in which we find a peacefulness that is unique. Amongst other things, being surrounded by nature can reduce high blood presure, lower the production of stress hormones and stimulate the mind and our ability to concentrate. It is therefore vitally important to entice city residents to parks and green areas to improve their physical and mental well-being. Previous research has shown that humans are seeking for certain characteristics in the parks and green areas which they are visiting.

Sweden has had statutory audit, which also includes a management audit, for all companies since 1988. A legislative proposal now suggests that the statutory audit shall be abolished for all small and medium sized companies starting on July 1, 2010. The aim for this master?s thesis is therefore to study how the service of auditing will be affected by the legislative proposal. To answer the research question the authors have taken on a qualitative approach and fifteen interviews with representatives for different Swedish auditing firms have been completed.

I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

Syftet med examensarbetet är att tillföra ny kunskap inom den svenska earnings management forskningen genom att undersöka kapitalstrukturens eventuella korrelation med earnings management. Uppsatsen har en kvantitativ metodansats, paneldata regressionsanalys används för att genomföra studien. Arbetet grundar sig i tidigare forskning på earnings management området. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgår från 231 företag listade på den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.

On a highly competitive market, quality is an important aspect to take into account, both in terms of goods and services. The Swedish timber market is very competitive and to achieve long-term success focus on the customer, in this case private forest owners, is a prerequisite. SCA Skog AB Jämtlands forest management administration is dependent on the acquisition of timber from private forest owners to fulfil their mission to the supply of SCA's paper and sawmills in Sweden with raw material. To be able to develop the cooperation with private forest owners, the administration investigates their quality management by measuring the customer satisfaction index (CSI). The purpose of the study was to identify a practical and systematic method to handle deviations and suggestions for improvements to achieve a higher customer satisfaction.

This master thesis is made in co-operation with the Department of Forest Management and Products at the Swedish University of Agriculture in Uppsala and the Forestry Association in Stockholm. The purpose of the Master thesis was to describe how pre-schools in Sweden use forests and green areas, and to understand how different factors can affect the use of the nature. The purpose of the interviews was to create a picture of attitudes and routines of the pre-schools, in the matter of visiting the nature. The thesis is built on interviews where fifteen pre-schools in five large cities around Sweden participated. Among these pre-schools, five of them worked with special focus on nature, while the other ten did not have any particular focus connected to their activity.

During the last decennium climate issues have become more and more important. Many steps towards an adaption of efficient energy supply systems have been taken all around the world. These steps have been created to ensure the next generation?s energy demand. In EU and Sweden objectives have been set to ensure that the energy consumption decreases by 20% year 2020 and by 50% year 2050 compared with the energy consumption levels of year 1995.

The aim with this thesis is to study the risk management in construction projects at the Swedish Road Administration, SRA. Furthermore, the aim is to find the effects of the risk management. The theorem of this thesis is that the positive effects of the risk management in construction projects create additional value to the project. These additional values are that the project itself becomes resilient and that the project goals are achieved without any significant disturbances.This thesis shows that the risk management in construction projects do not follow the guidelines set out by the SRA. This is due to a lack of education in the method and a difficult method all together.

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

On a highly competitive market, quality is an important aspect to take into account, both in terms of goods and services. The Swedish timber market is very competitive and to achieve long-term success focus on the customer, in this case private forest owners, is a prerequisite. SCA Skog AB Jämtlands forest management administration is dependent on the acquisition of timber from private forest owners to fulfil their mission to the supply of SCA's paper and sawmills in Sweden with raw material. To be able to develop the cooperation with private forest owners, the administration investigates their quality management by measuring the customer satisfaction index (CSI). The purpose of the study was to identify a practical and systematic method to handle deviations and suggestions for improvements to achieve a higher customer satisfaction.

Sapa Heat Transfer is a company that produces aluminum heat-exchanger strips for the automotive industry. Sapa Heat Transfer wish to chart their emissions of carbon dioxide in order to meet future demands on carbon dioxide reporting. They also would like to examine the meaning of the term ?green electricity? which is marketed as carbon dioxide free, and the sort of electricity that they purchase. This report includes both direct (liquefied petroleum gas and diesel) and indirect (water, process-water, long distance heating, waste) emissions from their company.

Inspired by the article Special support on dubious grounds published in Teachers News (2010), we chose to examine the methods and procedures regarding acting out children without diagnosis. In preliminary work, we discussed the various forms and causes of acting out behavior among children in preschool and supervision and conflict management. The topic seemed relevant since we on several occasions experienced a feeling of inadequacy and lack of knowledge in our educational role both in teacher training placement time and during our working years as supply teacher and graduated child minders. Based on our past experiences and interests of acting out children without the diagnosis, work limited extent and time aspect for the course of the work we chose to only interview three pedagogues. Through the interviews, we wanted to compare these three pedagogues description of their work around acting out children without diagnosis in relation to accepted theories such as structure and clarity.