Previous research has, by studying large listed firms, identified cost reductions and knowledge transference as the primary reasons for outsourcing.  Previous research has also indicated that Business Process Outsourcing is likely to increase in popularity and experience high annual growth going forward. This study aims to explore why mid-sized and large firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of semi-structured interviews.  The results shows, like the chosen theories and previous research indicates, that the outsourcing decision is primary based on expected cost reductions.

In the era of urbanization and globalization, many small, rural and post-industrialcities struggle for growth. The competition for citizens and visitors is intense, andone commonly used strategy is to promote the city to a target audience. Placemarketing, however, is homogenized to a great extent. Marketing thus seems likea useless approach, yet almost every city does it.By using discourse analysis and institutional theory, this essay aims to explainwhy the city of Kramfors markets itself. There are several problems arising due tothe marketing of places, especially concerning the discrepancy between the city?simage and identity.

Studies have shown that air pollution, as well as bark fissure depth and sun exposure of a tree can have an effect on lichen growth as well as abundance of lichen species. The aim of this study was to find out the relative importance of these factors. 211 oaks in south eastern Sweden were surveyed for presence of 17 lichen species, as well as the total number of lichen species. Half of the trees were situated in urban areas and half in the countryside. For each tree the bark fissure depth was measured and the sun exposure of the trunk was estimated.

Organic rearing of broilers is not a large production in Sweden. In order to create a sustainable yet efficient production of organically produced poultry meat, at a price that the consumers are willing to pay, much more knowledge is needed. It is therefore important to do more research on organic broilers under Swedish conditions. This report is aimed to be a base for further studies. In the study 2000 broilers of the hybrid Ross 308 divided in to two equal groups. The broiler hybrids that are used in Sweden are selected for a high growth rate and are normally slaughtered at the age of 5 to 6 weeks, with a slaughter weight of 1.7-2 kg.

Fresh water has become more and more of a scarce commodity. Water scarcity isn't first and foremost a cause of drought and wasting, but a cause of inequality and mismanagement. This is not only a problem for developing countries, and there can also be variations within countries. The municipality of Gotland has a development program called Vision Gotland 2025, with goals for growth and sustainable development. The aim of this study is to examine whether the use and management of water resources on Gotland and Vision Gotland 2025 is conformed to the Water Framework Directive and the Ecosystem Approach in terms of sustainability.

In the West, travels are often regarded as a given. When tourism is studied it sometimes sounds as if all people have the opportunity to go on vacation when they want and wherever they want. That is not the reality for all. There are laws and regulations on visa requirement which makes it harder for nationals of certain countries to travel on holiday abroad. This essay examines the situation for residents of countries outside the EU and the Schengen Agreement.

This diploma work covers an investigation over the heat - and hot water systems of thetenant-owner's association, Bogården. The heat - and hot water needs of Bogården aresatisfied by both district heating as well as three heat pumps. Implemented investigationshows that the heat pumps are not used in a profitable way. Apart from that, the reservepossibilities are small. There is also a risk of the growth of Legionella bacterium in thehot water system.Since the heat pumps are already installed, HSB-Gävleborg (responsible for Bogården)has a wish to investigate possible proposed actions for optimization of existing plant.After completed investigation, a new proposed action is presented.

This paper discusses the world heritage of Falun and its influence on the marketing of Falun as a destination. The reason for this study is the fact that world heritage nominations can lead to an increased pressure on the destination and an increase in popularity for the place. A world heritage is something unique and odd that can be used in the marketing of the destination in the purpose of attracting tourists, company investments and so on. It has been vital for the study to interview people that work with marketing or have important rolls within the world heritage.With this background the study is focused on three major questions:What meaning does the world heritage have in the marketing of Falun?Is the world heritage important for Falun? If yes: For who and why?Which organisations/persons in Falun have the greatest influence on the marketing process?In order to answer or discuss this question there are discussions in the paper regarding the notions of place marketing as well as the importance of a well outlined marketing strategy as a basis for the formulation of a product portfolio and segmentation strategy as well as strategy for developing a strong profile on the market.The answers to the question are relative and can have a different view in the future.

Although being recognized as holding great cultural-historical significance by local officials, numerous parts of the functionalistic development along Friggagatan became demolished in 2008.This bachelor thesis have surveyed how the planning process proceeded through various municipal committees, and moreover, how different interest groups gathered around certain discursive attitudes. As a consequence of various paradigm shifts in society, e.g. that local government gradually are depending on private economic initiatives, there are to some extent a fear among politicians that cultural-historical demands can risk economic growth.Nevertheless, a building or a development are in fact bearing different value-perspectives, such as economic, functional and cultural-historical. Due to the fact that the heritage-sector has limited resources, in combination with sometimes vaguely and obsolete conservation documents, the sector have difficulties of responding common economic arguments, which leads that the real estate-owner gets total interpretative prerogative.However, despite a sometimes suspicious political attitude towards an improved conservation document, e.g. with continuously updates concerning a building?s technical and economic status, there are some political initiatives working towards it..

There are records of lowering of the water level in a lot of the Swedish lakes from the middleof the 1700th century. The aim was gaining more areable land to meet the needs of more foodto support the expanding population. In areas with top soil which contents of clay or loam asin the southwest of Scania in southern Sweden this was proven to be a successful wayexpanding the total outcome of the harvest.The studied area in the northeast of Scania, though, consists of morain with a lot of mires -much less nutritious conditions. When the water level is lowered the atmosphere gets accessto the peat. The dissolving of the organic matter that has been suppressed by the lack ofoxygene below water level continues.

Bakgrund Pedagogisk dokumentation har alltid funnits i förskolan, men har över tid förändrats och utvecklats. Man använder sig fortfarande av anteckningar och observationer, men nu kanske med ett annat syfte, nämligen att vara till nytta främst för barnet, men också föräldrarna och pedagogerna. Det man skriver om barnen sätts oftast samman i ett enda dokument, ett som nuförtiden är mer utvecklat och välstrukturerat. Det finns olika namn på dokumentationerna såsom portfolio, individuella utvecklingsplaner och åtgärdsprogram. Nuförtiden finns även andra möjligheter att dokumentera med hjälp av medier såsom kamera, ljudinspelningar och videokamera.

AbstractThe urgency to find alternative fabrics to conventionally produced cotton is increasing as vast amounts of agrochemicals are used and a lot of irrigation is required. In this literature survey the potential of organic cultivation practices to produce highly qualitative hemp fibre, suitable for the textile industry, was investigated. The definition of a fibre in the textile context as well as of the qualities that are essential for a textile fibre was necessary as a base for the discussion in this thesis. The quality parameters looked at were fineness, strength, length, friction, and colour. The impact of external growth factors and plant development on these quality properties are discussed.

Syftet med studien är att beskriva aktuella aktörers samverkan fo?r kompetensförsörjning inom Västmanlands län. Studien är av kvalitativ karaktär och baseras på semistrukturerade intervjuer med representanter från aktuella aktörer som spelar en viktig roll för tillväxten i länet. Den teoretiska referensramen för studien är trippelhelix-modellen för samverkan. Resultatet analyserades med en SWOT-analys för att visa på svagheter och styrkor med samverkan för kompetensförsörjningen i Västmanlands län samt för att kunna ge förslag på hur den kan utvecklas.Studien visade att arbetet med trippelhelix-modellen inte sker medvetet i samverkansforumen då vissa aktörer inte kände till modellen, vilket var ett önskema?l från de respondenter som arbetade med den idag.

Title: Information storage - A growing problem? Authors: Göran Svanhall Pär Truedsson Erik Ponnert Tutor: Bengt Carlsson Problem: Every day companies, regardless of size, produces new information that needs to be stored. In the information society of today, the characteristics of the information changes both in size and complexity. This results in higher demands on which storage solution that suits the company and their field of business. New and more innovating storage solutions enters the market, but are they necessary to smaller companies of development active in the IT society? Questions to Answer: Is data storage a growing problem for companies of development active in the IT society? How do traditional storage solutions manage the information growth of today? How urgent is the need of a new storage solution? Which features are prioritized in the future storage solution? Method: By performing a quantitative survey we delivered an inquiry to several companies, which answers will help us answering our above mentioned questions. Conclusion: The consulted companies experience no growing problems what so ever regarding their existing storage solution..

Land management for food production is a fundamental human activity and one of the greatest challenges of the 21st century will be to increase the global food to accommodate a world growing to 10 billion or more people, while undergoing climate change. The increasing temperature and the current and projected increase in concentrations of CO2 lead to concern over possible impacts on agricultural pests. This assay is summarizing the knowledge of weeds in a changing climate in Sweden. Global warming and other climatic changes will affect the growth, phenology, and geographical distribution of weeds. The climate change will also affect the weed composition indirect by causing changes in the agriculture.