Outsourcing means to contract out work previously done within the cooperation to a supplier.This is an increasing trend today. Traditionally companies have outsourced manufacturing butwith the growing specialization they tend to outsource other activities as well.China?s economical reforms and entrance into the World Trade Organization, WTO, hasenabled international business connections. Since China offers one of the cheapest labours inthe world, many companies have an interest in starting up an activity in the country. Themany foreign investments in China have lead to an economical growth which in turn hasmade it possible for China to invest in the Chinese competence and innovative capacity.The commissioner of this master thesis, SMS, is one of the leading actors in retrieval ofamong other things mounts and stands for flat screens and projectors.

In recent years, several scandals have been revealed where public employees been involved. Some researchers argue, moreover, that the NPM's rampage has led to an increase in the risk of corruption in public administration. The Regulation on Internal Control shall, according to the government, lead to adequate protection against corruption by analyzing and managing risks. However, Riksrevisionen have criticized the authorities' protection against corruption to be too unstructured and unsystematic. In addition, they questioned whether the regulation really has significance in the work against corruption.

This report is an inventory of the street lighting in half of the residential estates owned by Karlstad Bostads AB, a public housing company. The inventory was made to reduce the environmental impact of the street lighting. From the inventory an estimation of the total installed power and the energy consumption was made. The total estimated power of the street lighting was 125 kW and the energy consumption was 500 000 kWh/year with an estimated running time of 4 000 h/year. The dominating source of light was 125 W discharge mercury lamps.

Speech disorders are common in children with 22q11-deletion syndrome, but there is limited knowledge about speech in adults with this syndrome. The aim of this study is to describe speech and voice in adultswith 22q11-deletion syndrome, and compare the results with a control group.Ten adults between 19-49 years participated in each group. The study wasbased on the Swedish dysarthria assessment, Dysartribedömningen. Thetested abilities were respiration, phonation, oral motor function, velopharyngeal function, articulation, prosody and intelligibility. Communicative participation was examined as well.

The purpose of this study is to achieve an understanding of how a CE- marking process is conducted and to identify the relevant factors that must be considered in such a process. We have conducted our study at Lo?vhults Svets & Smide AB (Lo?vhults) in Skruv, Sma?land Sweden, which are manufacturing brackets for small covering constructions.To understand how a CE-marking process is conducted several documents and provisions have been reviewed to achieve a basic understanding and insight of the subject. It thus led to that guideline ETAG 015 were studied and the factors to be considered in the CE-marking of brackets were identified. Together with Jan-A?ke Johansson at Lo?vhults we agreed on four different brackets to investigate for a potential CE-marking.

?Crumbs make crust? is a collection of memories, told in words and pictures. It is a praise of the ordinary person and the essentials of everyday life.I have several years of experience from working with elderly people in social home care service. There I was given the opportunity to meet different personalities and take part in their stories and everyday life. I have followed this life and collected memories and in this project I have portrayed an older generation, now looked upon only as crumbs, yet crumbs that in many ways rested on and still rests on society today..

Phyllis Memorial Childrens Home and Academy är beläget utanför Nakuru i västra Kenya. Barnhemmet grundades år 2000 av Jacinta Njoroge och under tolv år har en kraftig expansion och utveckling skett. Det som började som ett privat finansierat initiativ är numera en väletablerad verksamhet som finansieras av ett organiserat bistånd. Ansvariga i organisationen har efterfrågat en plan för framtida utveckling av platsen med fokus på helhetsperspektiv och långsiktighet. Detta examensarbete har för avsikt att fungera som diskussionsunderlag för den fortsatta planeringen och utvecklingen av platsen Phyllis Memorial Childrens Home and Academy. Vilka riktlinjer och principer bör styra den framtida utvecklingen och hur kan dessa ges en fysisk gestaltning? Förslaget innefattar bland annat idéer till sanitetslösning med kombinerad tvättplats, plan för plantering av fler träd och förslag på hur man kan skapa fler platser för social aktivitet.

Introduction: The interaction between different care facilities and professions is important in the care of older patients. Patients do not always get enough time to recover and often have a continued need for care. A discharge process of good structure in which the patient and relatives are participating and the continued need of care is assured is of importance in care of older patients.Objective: The overall purpose of this study is to compare the discharge process for patients over 75 years old admitted to a emergency medicine ward respective a emergency medicine ward with geriatric focus at a medicine clinic, to compare discharge process between these wards and evaluate the patients situation at home after discharge.Methods: A survey of medical records with a protocol and a telephone survey have been performed. Data was analyzed with descriptive and analytic statistic. Patients at the medical wards MAVA and care unit number 21/34, which are 75 years or older and are discharged to their own home, within the municipality of Göteborgs stad, in Sweden, are included in this study.Results: The discharge process differed between medicine wards with emergency medicine and geriatric focus.

Syftet med denna studie är att undersöka hur en grupp typiskt utvecklade, svenska barn, i åldrarna fyra till tio år presterar på tre deltest i VMPAC, för att därmed skapa ett underlag för en referens för svenska barn i bedömningen av avvikande utveckling. Studiens frågeställningar är: 1. Hur presterar en grupp typiskt utvecklade, svenska barn, i åldrarna fyra till tio år, på tre deltest i VMPAC (Focal Oromotor Control, Sequencing Maintenance Control och Connected Speech and Language Control)? och 2. Förekommer det några skillnader mellan en grupp typiskt utvecklade, svenska barn, jämfört med den amerikanska normeringen i VMPAC och barn med verbal dyspraxi (CAS) undersökta inom ramen för en magisteruppsats (Björelius-Hort, 2009)? Oral- och talmotorisk förmåga hos 23 svenska barn i åldrarna fyra till tio år, som åldersmatchats mot barn med verbal dyspraxi (Björelius-Hort, 2009), testades med deltest två, tre och fyra ur VMPAC.

AbstractTitle: Relevant factors that affect three small and midsize enterprises during an ERP-system implementationAuthors: Fredrik Dreimanis and Thomas JylhäTutor: Peter EkmanKeywords: ERP, implementation, SMEProblem: Which factors has relevance for small and midsize enterprises during an ERP-system implementation?Purpose: The purpose with this essay is to describe and analyze what distinguishes an implementation for small and midsize enterprises.Methodology:The authors have answered the problem with help of theories and articles within the subject of IT and economics and five interviews with companies in different areas of business.Theoretical framework:The most difficult part with adapting a new ERP- system is the implementation phase. (Muscatello et al. 2003) The reason is that the standardization and changing of business processes is a common occurrence during an implementation. (Gattiker and Goodhue.

Studien undersöker huruvida den nybildade nordiska börsen kommer att få någon påverkan på svenska företags chanser att införskaffa nordiskt riskkapital vid en nyintroduktion. Studien antar en kvalitativ ansats, med intervjuer som huvudsaklig metod för datainsamling. Intervjuer utfördes med åtta stycken investmentbanker som respondenter..

Syftet med studien är att belysa hur människor med funktionsnedsättning upplever att vara i behov av stöd och hjälp för att klara vardagliga göromål. Därtill syftar studien till att undersöka hur denna målgrupp upplever att de kan påverka utformningen av hemtjänstinsatserna och i så fall på vilket sätt?För att besvara syftet och fånga människans egen upplevelse användes kvalitativ metod i form av intervjuer. Studiens resultat bygger på fem intervjuer med människor i varierande ålder och med olika funktionsnedsättningar. Gemensamt för intervjupersonerna är att de alla har hjälp från hemtjänsten.     I analysfasen framkom fyra huvudkategorier: ?upplevelser av påverkansmöjligheter?, ?självständighet och beroende?, ?anpassning? samt ?strategier?.

GPS is perhaps the future in agriculture. The next years will show it but the precision becomes only better and better and the number of users becomes only more and more. This work shows experiences from today's users and how the profitability can be improved on a farm with normal plant cultivation. The aim is to show how big the actual advantage can be to have a GPS and how good precision there is with the equipment. John Deere and Trimble are the big producers of GPS equipment to the agriculture.

Att befinna sig i ett terminalt skede i livet kan innebära en känsla av oro och ångest inför sjukdomen och döden. Möjligheten att då få tillbringa sin sista tid i hemmiljö med nära och kära kring sig genererar för många en trygghet. Syftet med denna uppsats är att belysa vuxna människors erfarenheter av att i livets slutskede vårdas av anhöriga i hemmiljö. Metoden som använts är systematisk litteraturstudie där aktuell forskning inom området sammanställts. Databaser som använts för sökningen var PsycINFO, Medline, Cinahl, Elin@kalmar och SweMed+.

This thesis studies whether private equity owned firms within the Swedish welfare sector distinguish themselves in terms of tax planning and short-termism from a control group consisting of other privately owned welfare firms. For the first time, the comparison is made on the entire welfare sector, between 14 matched pairs within education, health care and elderly care. We use financial metrics associated with tax planning and short-termism in sign tests to examine whether the private equity owned firms differ from our control group. The financial metrics tested are actual and paid tax rates, level of interest, book-tax gap, investments, personnel expenses per employee, and cash earnings. We find that the private equity owned firms in terms of tax planning only differ in the level of interest, while no notable differences are found in terms of short-termism..