The level of help and support given to elderly people over the age of 65 has been regulated by two separate laws; 1-the Act concerning Support and Service for Persons with Certain Functional Impairments (LSS) and 2- Act of Social Services (SoL). Recent changes in the legislation could cause local authorities to deal with these issues in different ways. The aim of this study was to examine and evaluate possible differences in the level of support for the elderly, dependant on which of the two laws was used in the decision process.The questions raised in this paper are· What are the major differences in the purposes of the two legislations?· How will the decisions be influenced dependant on what law is used? Do the decisionmakers identify the difference between the quality levels "good" and "fair"?· How is the process of care organised and managed within each of these legislations and how is the personnel used?· Are there differences in quality regarding freedom of choice, your own right to decide, influence, comprehensive view and continuity in the efforts given?· What development can you see in these fields of care.As a method I have used a case study involving four big cities in Scania. The most interesting and essential knowledge in the study was obtained from qualitative interviews with eleven decision-makers in the four communities.The result of this study indicates that there are more similarities than differences in the purposes of these laws.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

In the growing concern for the state of the environment more tools are being integrated in the decision-making processes. Sweden actively makes use of environmental impact assessment (EIA), which is supposed to minimise negative impacts of a project, policy or plans on the environment. The EIA process in Sweden still requires certain improvements to be more efficient. In this study actor interaction was analysed with trust being the framework for analysis. The aim is to find out whether it is possible to use trust as a framework for analysis since trust research is very discipline dependent.

Discussions started on how to handle liquidity problems crises in credit institutions and investment with the financial in 2008 as a research background. This led to the establishment of a new legislation regarding the current managing of liquidity risks which involves major changes in organizations. The changes will address the problems on how a successful implementation work could be completed and what is required of the organizations. Good communication is essential in order to have a successful changing process when everything an organization undergoes requires clear and ongoing communication.The purpose of this paper was to examine if Organization X application communications to the same extent as a deployment model shows. Organization X was the company we chose to investigate as they are one of many banks that are facing the upcoming change.Communication Concepts such as understanding, dialogue, discussion, open mindness, transparency and participation, have been key words during our work.

Södra is a co-operative of private forest owner organisation which is owned by 35 000 private forest owers in southern Sweden. Forest owners in Sweden can choose to certify their Forestry. Södra uses PEFC (Programme for the Endorsement of Forest Certification Schemes) as their certification scheme for their members. Those who choose to certify their forest are obligated to follow the demands for forestry which PEFC requires. A ?Green? forestry plan is another important tool in the ambition to reach a sustainable forestry.

This essay discusses how Private Equity companies (PE companies) reason when evaluatingpotential companies to invest in through its investment criteria. Also methods they utilized toenhance companies value during their ownership period is treated.PE-companies invest in companies where they can see a good future development. Theintention is that through various methods to increase the company's value prior to divestment.In the UK and the U.S. in particular, the market for PE has long been great. In Sweden, insteadthe developments in the industry went a little slower.

The purpose of this project is to study Partab's material distribution process, furthermore identify critical problem areas within the company. Further the aim is to provide suggestions to new work procedures regarding material distribution and related processes. Appropriate literature has been used as a support in this process. The main goal of a commercial company is to generate cash flow, and maximize the return on investment. Streamlining material supply and the use of material is a part of this process. Virum and Persson define logistics as: "Logistics is the approach and principles founding the process of planning, development, coordination, organisation, management, and control of material distribution from supplier to user".

When it comes to the priority of a project proposal, a variety of factors is affecting theoutcome. In the municipal sector, factors of non- economic nature appears to be particularlyimportant when the organization is not intended to be profit-making.This study's research question is What problems can occur around an energy-efficiencyproject proposal in a municipal organization? The purpose of this study is to gainunderstanding of what possible problems an energy efficiency project proposal mayencounter, in the municipal implementation process as well as the problems of a changingownership can bring.To conduct this study, the method was qualitative in nature. We have cooperated withVarberg Energi AB and Varberg kommun, which has stood as respondents for the empiricalbasis of the study. In this study, we have conducted four personal interviews.In this study, we have found that there may be several problematic factors associated with anenergy-efficiency project proposal in a municipal organization.

Background: Critical conditions to become an attractive supplier of knowledge based IT-services in the B2B market are many. Besides the fact of supplying a service of high quality one must as a supplier communicate values which are understandable and desirable for a new buyer. Buying a knowledge based IT-service involves several risks; the consultant might not have sufficient knowledge or have difficulties understanding the corporate culture and collaborating with other staff within the client?s organization. Since services are intangible offers and it can be intricate to put right price level for something which can only be evaluated when the project is finished, puts severe strain on suppliers competing with other companies in the same market when looking for new clients.

The current situation for Swedish grain farmers facing a situation with decreasing profitability makes it necessary for the farmers to find ways of increasing the margins in their grain growing. Decreasing profitabilities along with Lantmännens closing of grain elevators contribute to the necessity for farmers to invest in grain storing and drying at the farm. By investing in capacity for drying and storage of grain on the farm it is possible to recieve a higher price on the grain sold due to the possibility to sell when the price is higher compared to the harvesting season. An investment in grain drying and storage with a relatively low investment cost that recently has appeared on the Swedish market is the grain stir drying system. This study contains a comparison of an investment in a grain stir drying system where the grain is dried and stored in the same silo and a conventional drying and storage system.

This thesis is seeking to explain why policy change come about. This is done by applying a part of Karin Lindgrens dissertation Vad styr ledaren?. The research evolves around the term pressure and the hypothesis are that policy change come about when there is middle range pressure on the decision-maker. Low and high pressure results in no or small policy change.The thesis is done as a case study where the economic crisis in Thailand 1996-1999 makes my case.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Finansiella mått har traditionellt sett använts som indikator på värde. Behovet att inkludera fler dimensioner av värde har resulterat i verktyget Social Return on Investment (SROI), vilket uttrycker sociala och miljömässiga investeringar i monetära termer. SROI är under utveckling och det finns olika perspektiv på användningsområden. Syftet med uppsatsen är att undersöka positiva och negativa aspekter med SROI, relaterat till intern styrning samt extern kommunikation. Undersökningen utgjordes av tre metoder för datainsamling.

The aim of this bachelor thesis is to describe in part the public library users?process when deciding which books to borrow. Focus is on the library users?experience of the process and how literature exposure can support them intheir choice of book. This study seeks to find out to what extent choices arespontaneously made at the library, which elements of exposure that the userfinds helpful in the process and which factors usually influence the user infinding new things to read.The data was gathered through 100 structured interviews with public libraryusers.

The treatment that women get from health care staff can influence the experience of the abortion and how women manage to coping the experience emotionally. The aim of this study was to illuminate women?s experiences in connection with an abortion. The findings show that the women?s social situation led them to the decision of abortion.