Old hollow trees of oak contain a large amount of wood mould. Unfortunately, these trees have in the last century been greatly reduced in numbers. It has resulted in that species that depend on these habitats, saproxylic species, have become at risk to decrease in numbers or die out regionally. Previous studies have shown that the volume of wood mould is an important factor for occurrence and population size of saproxylic organisms. The aim of the present study was to examine how the volume of wood mould varies among ash (Fraxinus excelsior), lime (Tilia sp.), maple (Acer platanoides), aspen (Populus tremula) and oak (Quercus robur).

In order for companies to be competetive on the market, there?s a need of capital. If a company is in a need of capital to make major investments and isn?t able to prioritize internal funding, the priority will be external financing with safe securities; loans. How companies should prioritize the allocation between equity and debt, which together form value, leads us to the subject of capital structure.

There are an increasing number of unaccompanied children coming to Sweden. Sweden is one of the countries in the world that receive many of them. This awoke my interest to investigate the assessment of financial assistance and ?other living expenses? considering unaccompanied children. My approach was a qualitative study including interviewing five social secretaries working in five different districts in Malmö.

Although Lean has received an increased amount of attention in the service context, research still has not established how successfully Lean manages to increase service productivity; since service productivity consists of both efficiency and quality. Research regarding productivity discusses the risk of a tradeoff between efficiency and quality in service production processes. Therefore, this thesis aims to explore if the tradeoff in a production setting with low variability in demand and low customer participation exists, after Lean has been implemented. With a qualitative approach, a case study has been conducted at Scandinavian Airlines Ground Handling to evaluate the effects of Lean in the baggage handling process. The result of the study shows that the tradeoff has not been overcome; efficiency has increased at the expense of quality.

Aim: The challenges that arise from the development of the digitalization are forcing organizations to adjust their activities and operations to meet the needs of the society and organization´s important stakeholders. To be able to keep up with the developments organizations are constantly changing. These changes must be communicated to their stakeholders in a way that makes sense to them and to ensure that mutual understanding is achieved for the change to be succesful throughout the organization. The main purpose of this paper is to study an organizations communication during a change process. The focus lies on organizational communication strategies and the sensemaking processes as organization communicates about the change to its important stakeholders.Contribution:This paper will contribute to the field of organizational communication by filling a gap on empirical studies of internal communication during an organizational change.Method: The main method for this paper is the qualitative interviews.

Old hollow trees of oak contain a large amount of wood mould. Unfortunately, these trees have in the last century been greatly reduced in numbers. It has resulted in that species that depend on these habitats, saproxylic species, have become at risk to decrease in numbers or die out regionally. Previous studies have shown that the volume of wood mould is an important factor for occurrence and population size of saproxylic organisms. The aim of the present study was to examine how the volume of wood mould varies among ash (Fraxinus excelsior), lime (Tilia sp.), maple (Acer platanoides), aspen (Populus tremula) and oak (Quercus robur).

The original promise behind the Internet Protocol was to deliver data from a sender to the receiver using a best-effort approach. This means that the protocol makes no guarantees except that it will try to deliver the data to the destination. If some problem occurs the packet may be discarded by the network without any notice. No guarantees are made regarding the time it takes to deliver the data, the rate at which data will be delivered or if data is delivered in the same order it was sent. The best-effort approach is arguably the reason behind the success of the Internet Protocol and is what makes IP scalable to networks the size of the Internet.

The freedom of establishment is a fundamental right on the internal market which enables companies to take up and pursue activity in other member states, ?host states?, in a non discriminatory way. In situations where a company wishes to use the right to establish in a host state, complications will be discovered since the member states are applying different principles for deciding the nationality of a company. Since the Treaty of the Function of the European Union recognize both principles, and both of the legal areas company law and European international private law lack harmonization regarding companies wishing to perform such a transaction, the situation today brings the possibility that such a company could be covered by the legal system of several member states, or maybe no legal system at all.The Court of Justice of the European Union has through case law contributed to make the scope of the freedom of establishment a little bit clearer but there are still difficulties regarding situations when a company wishes to transfer its seat to another member state with a change of nationality. Today?s measures, for example the SE-company, is not enough to satisfy the companies wishing to transfer their seat to another member state.

The global spread of the Internet has enabled busniesses and consumers in all industries to be better informed. Consequently, the buying process has appeared to become different from what tratditional models implies. As the buying behaviour among customers is evolving, selling companies are responding to this change. This thesis evolves around the consequences that the developing relationship between buyer and seller in business-to-business companies has led to. The topic in focus is the buzzword and phenomena "content marketing" with its marketing and selling strategy.

Sverige har länge haft en god kultur av öppenhet i den offentliga sektorn tack vareoffentlighetsprincipen. Men med allt större tekniska framsteg och ökade krav på datatillgängligheträcker den klassiska öppenheten inte längre till. Det finns redan mycket intressant offentlig data iSverige, men i de flesta fall är den antingen sparad i format som är svåra att avläsa digitalt eller fördyr att använda.I denna uppsats undersöks hur ett API kan utvecklas, användas och integreras med andra API:er föratt öppna upp ovan nämnda data på ett bättre sätt och göra den mer tillgänglig för potentiellaanvändare. Vidare undersöks också PSI-direktivets egentliga nytta och hur det tillsammans medoffentlighetsprincipen kan bidra till den nya öppenheten. Med koppling till denna uppsats har ävenen prototyp utvecklats för att ge exempel på hur man kan kombinera olika API:er för att visualiserageografisk data samt hur ett API kan byggas ovanpå visualiseringen för att göra denna data mertillgänglig..

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

This thesis tries to explore how different strategies of internal communication are used in actual situations within an organization. Specifically, the purpose is to investigate how the internal communication within the Swedish University of Agricultural Sciences (SLU) has been carried out during their work to change their organizational structure, and, how this can be understood in terms of existing theories for strategic communication. The research questions explored are:What are the chosen strategies used to communicate the changes internally?How can these strategies be understood in terms of existing theories?What are the views of the employees on the communication and what are the relations between their views, the chosen strategies and existing theories?The theoretical ground work chosen is mainly the work by Cornelissen (2008), Dalfelt (2005), Johansson (2011) and Larsson (2008). The method chosen for the empirical part of the study is semi-structured qualitative interviews.

The first version of the Swedish Code of Corporate Governance was published year 2004, by the code group, Kollegiet, after a mission from the Swedish government. The Code consists a collection of rules and standards about corporate governance and internal control, and the first version was intended to include incorporated limited companies on Stockholm?s alpha stocks, and also listed companies with a stock market value over three thousand million Swedish kronor. Now a few years have passed, and in July 2008 a new, revised version of the Code was implemented, now simplified and shorted, with the intention to include all joint-stock companies in Sweden. The Code contains rules about for example ownership, management commitments, annual stockholders meetings, and the accountant. This study intends to, with a qualitative research approach and an inductive reasoning, through studies of empirics in the subject, review whether the accountant?s profession has been influenced by the Code.

Syfte och frågeställningar: Studiens syfte är att undersöka hur internetanvändares medvetenhet, uppfattningar och attityder kring övervakning på internet ser ut. Övervakning i  form av insamling och kartläggning av data, genom cookies. Metod och material: En kvantitativ enkätundersökning och kvalitativa djupintervjuer har genomförts. Huvudresultat: Internetanvändare är medvetna om insamlingen, men inte om kartläggningen, av data på internet. Respondenterna och intervjupersonerna uppfattade och associerade cookies med personifierad annonsering, men reflekterade sällan över det.