The purpose of this thesis is to achieve an increased understanding of factors and considerations of importance to larger companies? purchases of tax consultancy services. Based on a qualitative case study, the thesis more specifically analyzes purchasing companies? perception of quality in tax consultancy services, how the companies organize their purchases of such services and the relationship between purchasing companies and tax consultants. The study suggests that tax consultancy services constitute a heterogeneous group of services which are normally purchased by people in charge of either accounting or tax matters in the purchasing company.

The aim of this essey is to examine how teachers´ work with individual development plans (IDP) can contribute to an intercultural leadership and inclusion. The interwied teacherss ay that IDP forces them to reflect critically on their thinking on aspects as learning methods, gender and ethnicity. It makes them listen to -and think - in new and more including ways to adapt to each pupils individual possibilities to achieve the curriculum standards within the common area. That requires lots of resources like extra teachers and new material.An active reflection can make ethnocentrism develop into intercultural competence. That is a listening, critical and diversified thinking prepared to deconstruct and create new ways of thinking in relation to different pupils and situations.

AbstractDuring recent years the climate in recruiting new personnel has hardened as a result of high levels of employment and increasing competition in labour market. In order to resolve this problem, organisations have to adapt new strategies to attract and meet the demands of potential employees who have the required competence to meet job requirements.The aim of this study has been to examine a well functioning work place in order to elucidate explicit examples of what employees consider positive, and what can be ascertained as positive deviations. Narratives emanating from the unit manager and personnel illustrate their views on the positive influences found in their working place. Another ambition is to increase awareness and understanding about the factors that promote satisfaction in the workplace and positive deviation; and to utilise this knowledge.Traditional research on organisations has frequently focused on problems. The theoretical point of departure of this study is based on Positive Organizational Scholarship, abbreviated as POS.

Ett av målen i skolans läroplan är att eleverna utvecklar en kommunikativ och social kompetens. Enligt kursplanen för engelska B kurs, skall eleverna bland annat ha utvecklat en förmåga att kunna anpassa språket beroende på den situation eleven befinner sig i. Det indefinita pronomenet man är vanligt förekommande i det svenska språket. Att översätta detta ord fordrar en förståelse av situation såväl som av register. Undersökningen går ut på att ta reda på hur eleverna hanterar översättningen av man och om de vet när situationen fordrar formellt eller informellt språk.

The purpose of this report was to investigate what characterizes a good psychosocialwork environment, and whether it may have impact on a vessel's safe voyage. Thisreport is proposed to increase the understanding of what creates a good psychosocialwork environment and its potential effect on safety at sea. In order to find out thesuccess factors for a good work environment group interviews were conducted in socalledunstructured focus groups. During these conversations, the participants discussedfreely by the question "what is a good psychosocial work environment for you?? Thesuccess factors were thereafter applied on selected accident reports, to investigate theextent to which they were represented and taken into account.The results of the study show three categories of factors: colleagues, communicationand competence, where colleagues are the main contribution to a good psychosocialwork environment.

AbstractThis study aims to describe and analyze how the 15 municipalities of Västerbotten County consider regional targets of development in their comprehensive plans. The study also investigate if there´s any need of improvements for the consideration of regional targets in comprehensive planning.This paper is based on studies of comprehensive plans in Västerbotten County and on three interviews with employers of different municipalities in the county. An thematic analysis were used to analyze documents and interviews.The result shows that a new comprehensive plan generally takes more consideration to regional targets of development than older plans. The consideration varies a lot between the municipalities of Västerbotten County and it can be explained by many reasons. The informant?s points out that lack of resources- and competence plus a deficient dialog between municipalities and regional organizations are the mainly causes.Keywords; regional development, comprehensive planning, strategy for regional development, regional development program, land-use planning.

Through analysis of the work of scheduling the doctors at the hospitals of Sundsvall,Gävle and Karolinska in Stockholm this thesis presents some conclusion about howand why a computer system would benefit these very tasks. The reason for doing thisis mainly to save money through more efficient scheduling, but also to minimizeerrors and maximize comfort for scheduler and doctor alike.Scheduling consists of collecting doctors? requests, assessing the need of staff,distribute the available doctors and make sure all tasks are covered throughout thescheduled period of time. The work is often very complex and involves manyvariables ranging from competence to personal whishes and economical constraints.Solving these problems takes a lot of time and energy which could be better spentcuring patients.The conclusion of this thesis is that there is reason to develop such a system to savetime and optimize resources. A description of the system is found in numerous lists ofroles, tasks and prototype sketches which combined shape the content andfunctionality.

The purpose of this report was to investigate what characterizes a good psychosocialwork environment, and whether it may have impact on a vessel's safe voyage. Thisreport is proposed to increase the understanding of what creates a good psychosocialwork environment and its potential effect on safety at sea. In order to find out thesuccess factors for a good work environment group interviews were conducted in socalledunstructured focus groups. During these conversations, the participants discussedfreely by the question "what is a good psychosocial work environment for you?? Thesuccess factors were thereafter applied on selected accident reports, to investigate theextent to which they were represented and taken into account.The results of the study show three categories of factors: colleagues, communicationand competence, where colleagues are the main contribution to a good psychosocialwork environment.

Wiklund, Marie-Louise (2007) Lärares syn på specialpedagogens arbete. (Teachers views on special needs educational competence) Skolutveckling och ledarskap, Specialpedagogisk påbyggnadsutbildning, Lärarutbildning, Malmö högskola. Syftet med detta arbete är att beskriva och undersöka lärarnas syn på specialpedagogens arbete. Baserat på lärarnas arbetssituation i skolan vill jag undersöka hur man använder sig av specialpedagoger i dag och se vilka övriga önskemål och behov som finns. Med hjälp av en strukturerade intervjuer vill jag åskådliggöra lärarnas syn på specialpedagogens arbete. Sammanfattningsvis visar mitt resultat på att specialpedagogen är en viktig person i skolan. Att undervisa är vad lärare är vana vid att specialpedagogen gör.

En ökad muslimsk invandring till västvärlden har medfört växande behov av att förstå muslimer och de sociala utmaningar de ställs inför. I denna forskningsöversikt sammanfattas och diskuteras 30 refereebedömda vetenskapliga studier som berör olika typer av socialt arbete med muslimer genom tre olika områden; utbildning socialt arbete, frivilligt socialt arbete och professionellt socialt arbete. Resultaten i studien visar en genomgående kunskapslucka i de tre områdena där det framförallt framträder stor brist på kunskap om kultur och religion. Denna brist på kunskap leder i många fall vidare till rädsla och därmed ovilja att anpassa socialt arbete till muslimers behov.  Slutligen presenteras områden med behov av framtida forskning..

The Swedish commercial real estate market is in the current situation globally affected and is actively interacting with the rental and capital markets through international tenants and investors who are setting new demands on the property owners. The European Union has set new requirements as well in purpose of reducing humanity?s negative effect on the climate and therefore the international real estate market has introduced Green Building-certificates in order to decrease the real estate industry?s environmental impact.Certificated buildings with low energy consumption are a more common sight in Sweden these days. The development, however, could go even faster if there was not certain difficulties between property owners and tenants. Previous research has revealed that tenants do not always have knowledge about, or may have access to the economic benefits that a green building can provide.

Hyresbostadsfonder är en ny placeringsform i Sverige som erbjuder privatpersoner, företag och institutioner att äga hyresfastigheter och erhålla avkastning från förvaltningsöverskott och värdeökning. I denna studie jämförs aktie- och obligationsfonder med en simulerad hyresbostadsfond ur ett risk kontra avkastningsperspektiv. Fonden baseras på data över den svenska fastighetsmarknaden från Svenskt Fastighetsindex och Investment Property Database, därför att placeringsformen är ny och det råder brist på historisk data från verkliga aktörer.Målet med studien är att besvara om hyresbostadsfonder är ett konkurrenskraftigt alternativ till aktie- och obligationsfonder. Utöver finansiella jämförelser redogör författarna eventuella dolda risker och nackdelar med placeringsformen.Resultatet från studien visar att hyresbostadsfonden har presterat bättre än både aktie- och obligationsfonderna under perioden 1988-2008. Bidragande faktorer till denna utveckling har identifierats och redovisats.

Our aim with this study has been to show the central factors that we consider have had animpact on public libraries in the "information society". We have studied two communities in the south of Sweden, Ronneby and Sölvesborg. These two communities have both started a development to the IT society, a society where information plays a great role, where the technique is the tool that supplies information.Ronneby community had early the aim to be the chief Swedish information center. A priority on information technology has therefore been obvious for them. Sölvesborg community has had another method and time schedule towards the IT society.We have been studying the documentation of aim and the strategy for IT development in different levels.

 The purpose of this study is to examine how individuals' social capital can affect the opportunities for finding a job. That is, what benefits social contacts can provide in the hunt for a new job. The main questions that will be answered throughout this study are:- Of what importance are social contacts when looking for a job?- What are the advantages and disadvantages that the respondents present with recruitment thru informal channels/social contacts?-What are the advantages and disadvantages that social contacts can provide in terms of personal recommendations when looking for a job according to the recruiters?The study is based on five qualitative interviews with mainly recruiters from various parts of the labor market. The collected empirical data that the study has yielded indicate that individuals' social capital of the highest degree is crucial for the opportunities they have to find a job.

Common wisdom dictates that because payment of dividends decreases funds available for investment, a high payout ratio is to be associated with low earnings growth. This notion has been challenged in recent years by empirical research that has found a positive relationship between payout ratio and future earnings growth, both on the aggregated market level and the company level in different countries. This study investigated the aforementioned relationship on the Swedish market by statistically analyzing future earnings growth as a function of payout ratio on a large sample of publicly listed companies over the period 1980 to 2011. The results are in line with those found in previous research and indicate that companies with high dividend payout ratio tend to experience strong future earnings growth. The results are robust to the presence of mean reversion, the use of an alternative accounting measure of earnings, non-symmetrical earnings growth cycles and alternative practices for dealing with outliers..