Budgeten fyller en viktig funktion i Frigoscandias planering och styrning och fungerar som en handlingsplan över hur resurser skall fördelas. Risken finns dock att budget leder till att kortsiktiga mål prioriteras på bekostnad av långsiktiga samtidigt som det är en kostsam process. Istället kan ett företag värdera sin verksamhet utifrån icke-finansiella aspekter med hjälp av ett performance measurement system, som exempelvis BSC, för att kunna fånga den komplexitet och mångfald som råder i ett företag. Syftet med uppsatsen är därför att beskriva och analysera hur ekonomistyrningen kan förbättras med hjälp av ett BSC i ett företag, inriktat på lagringsverksamhet, vars nuvarande styrverktyg är budget. För att uppnå vårt syfte valde vi att använda oss av en kvalitativ metod, då den djupare förståelse vi sökte av vårt ämne ej skulle kunna uppnås med en kvantitativ undersökning.

In the end of the 20th century, there was an increased interest in creating customer experiences, especially in the service sector. At the same time, the number of visits to the Swedish cinemas is decreasing due to new distribution channels on the market. This study aims to deepen the knowledge of customer reactions towards offerings with an experience approach, by studying similar reactions in cinema visitors. Furthermore, the study examines the contagiousness of the emotions elicited by the experience. The study approaches the problem by using a quantitative method by conducting a survey of cinema visitors.

This essay aims to map the ideas behind the Swedish cultural reform called Kultursamverkansmodellen, and how the ideas are forming a discourse. Furthermore it examines the social praxis on the three levels that constitutes the model. The three levels are the state, the region and culture creators/civil society. This is a qualitative study based on primary and secondary sources collected on the three levels. The theoretical frame of reference is based on institutional theory, on Michel Foucault?s lecture on The Discourse of Language, and on New Public Management.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

This report is about intranets and SharePoint. It explains how user?s expectations can affect an implementation of an intranet and what companies want to get out of an intranet. It?s also about risks that may occur when an intranet is developed and how to avoid these problems.SharePoint is a collaborative platform and publishing system from Microsoft that assists developers in the implementation of an intranet.

Writers: Johan Lundqvist Eriksson and Elin SandbergSupervisor: Stig AnderssonEnglish title: Allocation of revenue in the hospitality industryKeywords: Revenue allocation, cost allocation, profit center, Du Pont model, taxes and manipulation of data.Date: January 2012Since the taxes for food and lodging has been different in Sweden for many years, the hospitality industry has come up with a way to save money on tax paying. When private customers stay for a weekend where the meals are included, the business is placing more than the relevant revenue on the lodging part, which has the lower tax. Because of this the results has improved and tax money has been saved. Now when the Swedish government has decided to lower the tax on food to the same level as the lodging, the chances for correct revenue allocation arises. When we approached the hospitality industry with our problem area a big interest was showed from the head chefs. They now see a chance to get more income on the meals and through this be able to show better results towards the owners.Two hotel managers at two different hotels and their head chefs were chosen for interviews.

The purpose of this thesis was to analyse if the six month rule in chapter 3 § 9 part 1 in IL is compatible with EU law regarding the free movement of employees and in case of discrimination whether the rule can be justified. First of all the retroactive salary for an unlimited taxpayer and during the period of income earning a limited taxpayer who later became unlimited taxpayer will be analyzed in order to determine if they are considered to be in a comparable situation. An unlimited taxpayer is subject to taxation in Sweden for all of his incomes regardless their origin. However there is an exception according to six month rule, which implies that physical persons who stay abroad due to their minimum six months employment are in Sweden free from their incomes earned abroad if they are taxed in the country of employment. Tax exemption is applicable even if the payment from an employee working abroad is made retroactively.Article 18 EUFF states a general prohibition of discrimination on the grounds of nationality.

This report will point out the income for a scania plant production farm, this has been estimated through a case study. The outcome of this report will later be used to calculate a reasonable leasehold charge. This case study is solitary based upon this particular studied farm, at this very point, and can therefore not be used as a general guide. The reason why this particular scania plant production farm has been selected, is because the author is born and raised at the farm and has the intention to run the farm in the future. The chosen farm for this report is based in the southwest of scania and cover 300 hectare of plant production. The crop rotation consists of autumn wheat, sugar beats, spring wheat, spring barely, winter rape and fallow. The farm owns all machinery required.

The major environmental problems that we have today are frequently mentioned in the media today. One example is the ongoing debate regarding global warming and its causes and consequences. There are also several other problems in our society such as segregation and social tensions. Most agree that we must do something to solve these problems and that we must try to achieve a sustainable development for the entire planet. But how should it actually be done and what trade-offs, compromises, sacrifices and changes must be made?The purpose of this paper is to examine how these issues are being dealt with in Swedish city planning.

Rapporten avser att undersöka vilka olika lösningar det finns att tillgå då Windows Vista skall rullas ut till ett antal klientdatorer. Information om de olika produkterna presenteras samt praktiska laborationer med resultat. Slutligen görs en bedömning av vilken produkt eller lösning som lämpar sig bäst för ett litet företag med få klienter respektive ett stort företag med många klienter. Slutsatsen innehåller våra rekommendationer för hur utrullningen bör ske. Arbetet resulterade i att vi kunde utefter våra laborationer fatta beslutet att Ghost Solution Suite passar bäst för ett mindre företag medan Microsofts lösningar lämpar sig mer när företagen kommer upp i många klienter.

The union organization rate has continuously diminished since the mid 90's. The aim of this essay is to investigate non-members approach to the union. Central questions are what personal experiences the respondents have of the union and how they view the union as a phenomenon. According to previous research the main cause of the great decline in membership to LO are the increased membership fees to the union and the unemployment insurance funds (UIF) in 2007. The increased fee led to a greater accumulated cost for those who were both union- and UIF -members, which had a negative effect on the membership numbers for the union.

Inom logistiken finns det ett antal frågeställningar, där struktur är ett viktigt område. Strukturfrågorna berör bland annat distributionen, exempelvis om en färdig produkt ska lagras eller skickas direkt till kund samt hur själva transporten ska gå till. Distributionsstrukturen syftar till att överbrygga de gap som uppstår mellan producerande företag och konsumenterna av deras produkter. Distributionen är i vissa fall mer komplex än företaget i sig, där beslutsfattandet kan handla om vilka delar som ska outsourcas och vilka externa aktörer som ska samarbetas med. Val gällande distributionen kan vara avgörande för ett företags lönsamhet och konkurrensförmåga.

Mothers of small children often work part-time in Sweden. Since old age pensions are based on lifetime income, part-time work leads to lower pensions, as long as there is no compensation from non-actuarial benefits such as minimum pensions. In this paper, I investigate whether different components of the Swedish pension system provide incentives for part-time work among women. The analysis is performed through a simulation of future pensions for 9 typical women in a certain cohort. For three levels of education, I compare pensions of women with different labor market participation rates in different growth scenarios.

Denna uppsats har som mål att undersöka begreppet kvalitetsfilm och dess användning med utgångspunkt i marknadsföringskanalerna public relations, marketing management och filmfestivaler i Sverige. Uppsatsen definierar marknadsföring och beskriver hur den kan praktiseras i filmindustrin. Begreppsanalysen av kvalitetsfilm refererar till Pierre Bourdieus sociologiska texter och har en kort historisk genomgång av hur begreppet kvalitetsfilm myntades i Sverige. Sedan följer en genomgång av kvalitetsfilm i förhållande till europeisk konstfilm samt hur begreppet influerat den svenska filmbranschen idag. Uppsatsen innehåller analyser utifrån tre kvalitativa intervjuer med anställda som i någon form arbetar med kvalitetsfilm, samt litteratur kring marknadsföring av film och kvalitetsbedömning..

Skivindustrin har genomgått en stor förändring de senaste åren och denna förändring har gett upphov till ett stort problem för skivbolagen: konsumenterna köper inte skivor i samma utsträckning som tidigare. Vad som har orsakat denna förändring finns det många åsikter om, likväl som det finns många förslag till vad som bör göras för att vända på den. Skivbranschen består av ett fåtal stora bolag, majorbolagen, och en uppsjö av små bolag, independentbolagen. Det som denna rapport fokuserar på är hur independentbolag bör agera strategiskt för att klara sig i den förändrade omvärlden. För att kunna reda ut detta och ge ett strategiskt förslag så behövs först independentbolagens uthålliga konkurrensfördelar identifieras.