This paper aims to determine what is decisive for localisation of production units when a company engages in offshoring. By performing a case study on Electrolux and comparing the results with theoretical literature we discuss the implications for manufacturing companies in general. To facilitate a structured analysis we have developed a model dividing the localisation decision into five perspectives and four geographical levels. We have found that the determinants of localisation vary depending on the geographical level of the decision process. Since all geographical levels are interconnected, the analysis needed for a decision on all levels simultaneously is very comprehensive.

Several factors can affect the childbirth experience among parents. Previous research showed that parental education was insufficient. Parents who participated in both regular parental classes and psychoprophylaxis education were more satisfied with the psychoprophylaxis education compared to those who participated in only traditional parental classes. Psychoprophylaxis should be more considered as it could help the woman to handle her pain and contribute to increased self-esteem. The aim was to describe and illustrate the parents' childbirth experiences when psychoprophylaxis was used as childbirth preparation.

The purpose of this study is to find out how the four teachers at the two preschools believe they are working with gender and how they actually work with it in practice. It also aims to show how they treat the children at the preschool based on their gender.What is the preschool teachers view on gender and equality?How do they consider that they work with gender and gender equality, and how do they really work with it in practice?The study is based on a qualitative study were I chose to both interview and observe four preschool teachers from two different preschools. My theoretical starting point is Yvonne Hirdmans theory of gender and also research on gender equality. The results show that the majority of respondents believed that gender and gender equality means almost the same thing or have the same meaning.

The purpose of this study is to examine teachers and school-leaders attitude to the school library. Both the cause of and the consequences of these attitudes are examined. In order to fulfil my purpose I have examined this through both literature and empirical studies. I have interviewed the headmaster, the school librarian and two teachers at two comprehensive schools. As theoretical framework I have used David Loertschers taxonomy containing theories about the levels in an ideal school library and Miles model of school development.

Background: Long-term stress can lead to reduced health among nurses which can result in impaired quality of care. Stress in nurses' work needs to be studied in order to prevent stress and impaired quality of care. Aim: The aim of this study was to describe nurses' experience of occupational stress and factors that contribute to occupational stress. Method: The method used was a literature review. Results: The analysis resulted in five themes which describe nurses' experiences of occupational stress and factors that contribute to occupational stress.

In order to produce grain in an economically rational manner numerous decisions have to be made. One of these decisions is what tillage system to use. The cost of the tillage system is a large part of the total cost in grain production. Different tillage systems result in different distribution of fixed costs, operating costs and timeliness costs. The price of the produced grain and cost of inputs also affect the best way to produce grain.

The number of sawmills in Sweden has decreased dramatically since the 1980s and the trend looks set to continue. The sawmills that are left instead becomes larger and are situated farther apart. In northern Sweden, they are concentrated along the coastline.In our study, we compared conditions for running a sawmill in inland areas and coastal areas and looked at what factors have the greatest impact on the profitability of the sawmill in northern Sweden.We chose to compare different locals conditions for a sawmill that only sawn pine timber and had an annual raw material requirements of 300 000 m3ub per year. By analyzing the kNN-data from the Swedish National Forest Inventory we have taken out the size of the timber volume at each site and its catchment. We have also looked at possible competitors in the areas that may affect the purchase price of the commodity.

 Why is it that we still live in a society where an individual's social background plays such a big part in their chances of reaching a higher education? Despite the numerous educational policy reforms, especially in Sweden, it still seems that an individual's career choices are pretty much related to what kind of social class they grew up in. Sociologist Pierre Bourdieu claimed that social class is reproduced in the school system, and that students from the lower classes are much less likely to reach a further education than students from the middle or upper classes due to injustice in the school system. One thing that plays a big part in this "Catch-22" situation is the concept that Bourdieu calls habitus. Habitus could be explained as an individual's taste, knowledge, ability to master the spoken language, etc. Your habitus is manifested in the choices you make, the music you listen to, how you dress and the way you speak, and it determines your relation to the education system and life in general. As part of my essay, I wanted to interview students from lower or working class at my school, Konstfack, to see if they have had any negative or positive experiences from their encounter with a higher education. And if so, could they be linked directly to their social background? As a reaction to my own and my interviewees? experiences and frustration, I use the concept of habitus in my practical work.

Throughout this thesis three main factors have been identified that can be out of significance for transfer pricing in multinational companies if the proposal for Home State Taxation is adopted. These factors are rules for calculation of the tax base, rules for dividing costs over periods and the tax rate. The formula for sharing profits will also become a factor that can have an impact on the European companies'incentives for transfer pricing interacting with above-mentioned factors. The effects of transfer pricing aiming at reducing the total amount of the taxation burden for a group of companies will be strongly reduced in the future if the proposal is adopted. Incentives for transfer pricing will loose importance, though not disappear altogether.

Background: Associated with the change in the regulations in 2009 concerning how goodwill should be handled in the acquisitions, brand valuation is increasingly recognized. Goodwill will now be identified and the brand will therefore be separated to be individually evaluated. The valuation has a problem with a number of factors that will influence the choice of method, to obtain a reliable value Aim: The purpose of this study is to examine the method used for brand valuation associated with the acquisition situations. In addition, it aims to gain a better understanding of brand valuation and its problems.Method: The study has a qualitative basis, where three key people of brand valuation have been interviewed. These work as valuation specialists at various accounting firms, this to get answers that could be compared.

The purpose of the present investigation was to identify how knowledge about goal-setting is developed and applied in practice of male players in the Swedish national floorball team, by using a qualitative methodology. Participants were 6 players playing for the Swedish national team. They were asked to respond to the interview questions in relation to their perception of setting goals for a successful outcome in sports, how their goal- setting process has developed and how they deal with goal setbacks and goal attainment. Results revealed that Swedish national players in floorball employed goal setting often for both individual and team goals in practice and competition. In addition, many interesting findings regarding the process of goal setting emerged in the result.

Using mobile technology to make ends meet is currently a reality for many people. More and more peopleare working while travelling or work from home. Most knowledge workers are equipped with laptopsand smart phones. To find out how individuals are affected by having the ability to stay continuouslyconnected and work with mobile business applications, we have conducted a case study and in closecooperation with a company have created a prototype of such a mobile business application. Fourindividuals have tested our application and were then interviewed.

Human Resource Management (HRM) has an increasingly strategic role in today?s organizations as the supply of managers is an integral part of the strategic work. In order to retain competence and knowledge, firms are usually designed so that the employees can develop their careers within the firm. Company X is a company in the financial sector and is an example of such firm. However, at Company X: Department Y, very few employees apply for the management positions when they are announced.

When professionals meet people from other cultures, there are some problematic issues that may appear, especially when considering human rights. Every individual has the right to live as they choose, and have the right to their own culture and traditions even if they have immigrated to another country. Female genital mutilation is a tradition that violates human rights. In this study we will look at what conflicts of values that professionals can have while meeting clients who have been mutilated. We have made qualitative interviews with four professionals working in a small town in Sweden in an area where many immigrants live.

Introduction: The current research shows that cannabis use is increasing, while alcohol use is decreasing in many countries. The reason for the increase is considered to be the increased availability and that adolescents attitudes towards cannabis has become more liberal. Aim: This qualitative study aimed to examine adolescents attitudes and knowledge about cannabis. Methods: Data has been collected from focus group interviews with adolescents aged 15-18 years, in a west Swedish municipality. Participants were recruited through visits to secondary and upper secondary schools.