When the independent upper secondary schools were started in 1992, it meant a change in the competitive relationship for the local upper secondary schools. A reduced number of students during some years ahead, while the number of independent upper secondary schools increase will probably result in tougher competition between upper secondary schools.The purpose of this study is to review and compare financial and performance management between a public and an independent upper secondary school. The dissertation will focus on the now existing competitive relationship between the two types of upper secondary schools.The theory underlying the study is Porter's model - five competitive forces. The model is applied to the local upper secondary school and used to identify competitive factors affecting upper secondary schools. The study is using a qualitative approach with five interviews at two upper secondary schools, one independent and one public, located in the same town.The comparison of financial and operational management of upper secondary schools indicate that the differences are not as great as we first imagined, but that there still are some differences.

Vare sig det handlar om kundservice eller försäljning är kundkontakten ett servicemöte som är centralt för en affärsdrivande verksamhet. Arbetsuppgifter som innefattar kundkontakt är av avsevärd betydelse för företaget då den anställde är företagets ansikte utåt och spelar en avgörande roll när det gäller att influera kundens uppfattning. För att de anställda ska kunna bidra till ett bra servicemöte är det viktigt att de känner sig motiverade. Hur anställda med kundrelaterade yrken ser på sin arbetsmotivation och vilka faktorer de uppfattar som motiverande var i fokus för denna studie. I studien deltog fem anställda med kundrelaterade arbetsuppgifter.

Att veta hur man som individ bör handla och hur man egentligen gör, har alltid förbryllat forskare. Då generationer kommer och går, är det alltid en fråga i hur dessa generationer ser på saker och ting, som i vårt fall, investeringsbeteendet.Tidigare studier har påvisat hur generation X (1965-1979) och generation Y (1980-1995) bör bete sig då generationerna har olika kännetecken i beteende. Det har även forskats mycket om vilka kognitiva egenskaper hos en individ som påverkar investeringsbeteendet.Syftet med uppsatsen är att förklara om det finns någon skillnad mellan de olika generationerna, och i så fall, vad detta kan bero på. För att genomföra denna uppsats har en positivistisk forskningsfilosofi valts, i kombination med en deduktiv ansats och en kvantitativ metod.Uppsatsen kunde indikera att det i helhet inte fanns någon signifikant skillnad mellan de olika generationerna vid utfrågning av de olika beteende mönstren. Dock var det diverse faktorer som det skiljde sig åt mellan generationerna som inkomstnivå, utbildningsnivå och strategi vid val av investering.

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.

Scania is among the leading companies in the heavy vehicle industry. Scania also assemble engines for their trucks and buses, as well as to external marine and industrial applications. Wrongly assembled parts leads to quality problems, which makes it important to secure that the assembly is correct. To do this Design For Assembly (DFA) is used to describe how parts should become easier to assemble. Scania?s production unit for engine assembly has had a working method for DFA in the shape of a checklist, which is not used.

Sweden's aging population makes the need for a viable health care urgent and telemedicine can be a solution to enable older people to receive or give themselves care in their homes. Furthermore, implementation of telemedicine has the potential to realise profits in society by increasing the accessibility of health care and minimizing travel costs. Sweden?s low population density and geographical configuration makes the advantages of telemedicine even more appealing. To illustrate the differences between the county councils? use of telemedicine and thus increasing the possibility for coordinated care between them, the authors have on behalf of the Innovation Centre at the Karolinska University hospital mapped the amount of telemedicine technologies that are available in the Swedish county councils? today. To collect information an electronic survey and video or telephone interviews were used.

In the production of pulp, paper and cardboard, a large amount of water is used daily. The water has to be purified in the internal purifying plant before it reaches the receiving body of water. In the biological purifying stage at the Stora Enso Skoghall mill, an aerated basin is used where the microorganisms, using oxygen, oxidize the organic material to carbon dioxide. The air is pumped from the bottom of the basin and the oxygen can then be transported from the air bubbles to the water through diffusion. The problem with aeration of waste water from the forest industry is that wood residues, such as fatty acids, are making the transport of oxygen in water more difficult.

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

Syfte: Syftet med den här uppsatsen är att beskriva och analysera hur svenska noterade fastighetsbolag går tillväga vid värdering av förvaltningsfastigheter.Metod:Studien har en kvalitativ ansats. Sekundärdata i form av årsredovisningar är den huvudsakliga källan till empirin. Primärdata i form av enkäter samt en intervju har använts för att komplettera studien.Teoretisk referensram: Denna studie har sin utgångspunkt i den institutionella teorin, där begreppet isomorfism är av största vikt. Även IASB:s föreställningsram samt standarden IAS 40 är betydelsefulla för denna studie.Empiri: Utifrån de åtta fastighetsbolagens årsredovisningar år 2011 har empirin angående deras värderingsmetoder fastställts. Tabeller har även utformats för en jämförande studie över åren 2005, 2008 och 2011.

This thesis aims to study obstacles which Turkey faces regarding EU accession. The main focus will be at the historical context and background information to clarify Turkey-EU relationship and institutional aspects such as; the Copenhagen criteria will be analyzed. Interaction between identity politics and Turkeys Europeanization project will be examined by analyzing arguments regarding this issue. The historical context is important for realizing in how Turkey's negotiation process is affected and how the process is evolved. By examining this, a more transparent understanding is going to develop in the issue of why Turkey never will be able to identify itself with the EU.Analysis regarding why Turkey as a secular state develops into an increasingly Islamized state is highlighted.

 Level:                                 Master thesis in business administration, 15 creditsDate of seminar:                2009-05-29Title:                                  Stick to your knitting ? Outsourcing of the economic function in some small private limited companies in VästeråsAuthors:                             Johanna Eriksson 1982johanna.erik@gmail.comSandra Hansson 1982shn04005@gmail.comTutor:                                 Leif CarlssonPurpose:                             From a company perspective describe why the chosen companies in Västerås decided to either outsource or to have their economic function internally, define how the outsourcing process looks like and examine how the companies that have chosen to outsource have experienced their outsourcing situation. Further, we wish to contribute with advice for companies that are considering the option of outsourcing their economic function.Method:                             An intensive study of existing literature and a pre-study were conducted in order to create a framework for the thesis. The pre-study was conducted with one business counselor and two suppliers of economic services and resulted in local practical examples that supplemented the found literature. The main research consisted of semi-structured personal interviews among twelve companies in different sizes in Västerås.

Författarna finner att dagens teori saknar tydliga riktlinjer för hur praktiker i den svenska banksektorn bör använda sig av intern marknadsföring. Bristen av en klar definition av begreppet medför svårigheter att applicera teorin på strategiarbetet och använda de verktyg som finns att tillgå i befintlig forskning. Nuvarande forskning visar på vikten av intern marknadsföring i alla organisationer, och då främst inom servicesektorn. Studierna som har gjorts är emellertid baserade på sektorer utomlands, vilket innebär svårigheter för svenska banker att tillämpa resultatet inom sin egen organisation, menar författarna. Författarna ämnar därför undersöka intern marknadsföring och dess effekt på uppfattade konkurrensfördelar på den svenska banksektorn och författarna har valt att fokusera på svenska fullsortimentsbanker.

Title: To build and transport brands to the Internet ? A qualitative case study of Getinge Infection Control and von Braun Sports Cars. Seminar date: 2009-06-09. Course/ subject: FÖ6016, Degree Project Undergraduate level, 15 University Credits Points (ECTS). Authors: Kristoffer Eriksson and Erik Kaplar.

As a consequence of the exports of Saab AB?s airplane 39 Gripen the departmentFATPA has grown and developed substantially in a short period of time. With the aim toclearly define and describe the establishment and its new work procedures and routines,which are meant to be applied after the turn of the year 2005/2006, FATPA is aiming todevelop a management model which will contain the above. The purpose of themanagement model is to describe how the department FATPA wants to work, especiallywith consideration to the department?s management.

The aim of this essay is to study how the University Church is represented in student newspapers. By conducting an inductive thematic analysis on sixteen articles chosen from newspapers distributed by the student union at three Swedish universities, the main purpose of the study is to further understand the role and function of the University Church in a contemporary Swedish context. Three themes emerging from the initial step of the thematic analysis were chosen for further analysis: (1) a secularized church?, (2) provocation and (3) reasons to seek out the University Church. The themes were then highlighted by two theoretical perspectives: Mark Chaves? theory of internal secularization and a theoretical framework developed by Anders Bäckström with the aim to explain the role of the church as a welfare agent in Sweden.The study shows that the University Church is portrayed as both an ambiguous and complex organization.