Information handling has been a key issue for different companies for a long time. Electronic Data Interchange (EDI) is used to transfer different business documents from one company to another. This is done in such way that the information itself is separated from how this information is stored and handled in the companies internal systems. As different companies have different systems there is a need for a standardised format for this exchange. There is a big difference between EDI-systems based on what kind of EDI-standard is used. The most common standard in Europe is EDIFACT, but with increased interest of using the Internet for business communication there is a need for a standard that is adjusted for use over the Internet.

More than 90 % of all business activity in the world market consists of small and midsized companies today. Recent studies have shown that there has been an increase in small companies? certification to ISO's management standards. Smaller organizations tend to have more limited amounts of resources at their disposal than larger ones. This can result in difficulties during the implementation process of ISO 9001.

The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables..

This paper conducts a qualitative examination based on interviews with six childrens librarians. The purpose is to put a perspective on the librarians competence and focal knowledge within the area of reading promotion and reading stimulation aimed for children, and also to examine how this competence and knowledge is constructed. The work is based on the following questions: How do childrens librarians experience reading promotion and reading stimulation within their profession? Which competence and what knowledge do childrens librarians experience as most important in order to make their work with reading promotion and reading stimulation function? What can be concluded regarding the construction of their competence and knowledge? The analysis is carried out from theories about competence, tacit knowledge and reading promotion. Following primary conclusions are drawn from the study: The professional role is mainly experienced as promoting reading as pleasure, but also as an important factor for childrens language development.

This paper presents a project and literature overview about how risk management and quality sometimes goes hand in hand and sometimes in two different directions. Meaning that the risk management can affect product or process quality differently depending on what risks an organisation chooses to control.The purpose with this paper is to get a deeper understanding about how risk and quality works together with IT-support and therefore we have been actively participating in a project with a risk management company called Zert. A literature study and a qualitative interview study have also been undertaken to see what the customers and the other researchers have written, to be able to make proper conclusions on the subject.To easily work together and get the information that was needed, four methods where used. Besides the qualitative interview and literature study the think-out-loud, card sorting and a variation on the extreme programming method where used to help visualize and improve communication both with Zert, the costumers and among ourselves.Zert is a risk management company that helps other organisations to control their different types of risks that they might be taking, by offering a system where the risk management process is held and providing consulting services by helping within the processes. Both Zert and their customers see the communication, knowledge and teamwork as something important as well as the quality within the work, processes and the end result.

The focus on this essay is derived from an international and national dialogue for sustainable development. The recommendation from international level has been to find solutions for governments to implement strategies for sustainable development between local and regional level. This initiative is to improve and stimulate the dialogue between the local inhabitants, officials, entrepreneurs and stakeholders in the communities together with the authorities on the regional level. The purpose is to share knowledge and find ways to learn about the natural systems and how to co-operate in the work of preserving the natural resources and developing different processes for a sustainable development. Many scientists? today stress the importance that ecosystem resilience is promoted by biodiversity conservation and that we need to find solutions for local ecosystem management practices.This essay aims to find theoretical approaches and perspectives that can be used in a wider framework to study co-operative processes between the local (agent) and regional (structure) level.

The purpose of this thesis is to examine how the Management Control System is affected by a change in the owner structure from family owned to not-family owned. The study also tries to identify explaining factors behind the possible effects to the Management Control System. The study is based on a comprehensive case study on the company Alcro-Beckers which, in year 2001, was acquired from the owner Lindéngruppen fully owned by Ulf G Lindén. The acquirer was the non-family owned company Kemira OY, a Finnish stock listed group. The empirical foundation mainly comes from interviews conducted with people who were/are directly connected to the company, either as employees or as representatives for the owner.

My aim is to provide knowledge about ways of understanding Intranet as a communication artifact. Today organizations plan to update their technology so as to make the communicative functions of Web 2.0 come true. With this objective in mind organizations will be prepared to meet social demands among staff. After interviewing intranet managers I have compiled qualitative data in categories. My approach is influenced by a phenomenographic approach.

This paper is a study of corporate governances in the municipal of Stockholm. The purpose of this paper is to enlighten the problems and opportunities for the corporate governances of the wards in the municipal of Stockholm. The municipal of Stockholm is made up of 18 relatively self-governing wards, whose activities bear a resemblance to one and other. Therefore we have specified our survey to corporate governances in the ward of Skarpnäck (Skarpnäcks stadsdel), to be able to use this ward as an example to corporate governances in the entire municipal of Stockholm. The essay emanates from the important management theories: Budget, Integrated Management system (ILS), Benchmarking and Balanced Scorecard.The essay is based on interviews and a poll survey we conducted in the administration of the ward of Skarpnäck, and also based on interviews with Stockholm?s city hall.

During thousands of years, reindeer have adapted to living under harsh conditions with large seasonal variations in climate and forage availability. This adaptation implies that body functions and nourishment needs are strongly bound to the season. In the summer the reindeer has to maximize food intake to build up fat and protein reserves for the winter. More than 200 different plant species are included in the reindeer diet, but since reindeer have an unique ability to use the nourishment in lichen, different lichen species make up a large portion of their winter diet in many areas. Fundamental for reindeer husbandry is access to natural grazing during most of the year.

The purpose with this article is to give examples how to remain and in a long run develop a higher interest in maintenance activities and knowledge. First reason is the changed age-distribution with more number of older employees among maintenance personnel staff and second reason is demand for education due the increasing demand in environmental responsibility.In spite of there is a lot of knowledge of maintenance in national organizations of interests it will not be used in a sufficient extent in many companies. This knowledge is an important base to use to re-built the missing or loosed skills in companies. The national organization UTEK is involved in European projects to validate knowledge of maintenance. Lost of or bad maintenance activities will always affect on the environment.Establish a network between companies is a good way to exchange information in their common business areas.

Studien undersöker förändringens påverkan på kunskapsöverföring utifrån en fallstudie av distanshandelsföretaget Haléns implementering av ett nytt informationssystem. Vi har genom en kvalitativ ansats och en abduktiv metod ämnat ge vårt bidrag till redan existerande teori. Studiens problem definieras av den inneboende hotande naturen som förändringar innebär. I synnerhet ny informationsteknologi kan av medarbetare ses som något främmande om den teknologiska osäkerheten i organisationen är hög. Då det är av stor vikt för organisationer att en ny teknologi på ett bra sätt implementeras i organisationen är det viktigt att bemöta detta förväntade förändringsmotstånd.

The purpose of this study was to investigate and compare how and why consumers of different ethnic backgrounds value and prioritize product attributes among food in certain ways. We expected to find culturally bound attitude differences and our aim was to relate those to, and challenge, present knowledge of information structures. Consequently, we also aimed to use this new knowledge of attribute attitudes in connection to assortment variety theory, as attributes constitute important motives to how consumers perceive variety. A theoretical framework was constructed to suit our purpose and function as an analytical tool, consisting of Culture perspectives, Information structures (product attributes), and Assortment variety. In this thesis we focused on attitudes and consumer perspectives and excluded actual behaviour and the retailing perspective.

Abstract.In Sweden today, a collaboration was formed between the Swedish Sport Confederation andthe Swedish upper secondary school education. While this process was taking place, theSwedish Sport Confederation also tried to collaborate with the Swedish Academy. However,at the time the Academy did not have any involvement with the former.The purpose of the study was to research when and how the Swedish Sport Confederationcreated a collaboration with the Swedish Education Systems both on a National and Locallevel. I have also done a research on both the Knowledge Society and Elite sport talents tofind out if Elite sport will be affected in any way because of the existence of Knowledge Society,and also the reactions of the sports talents if any. My final pursuit was also to find out ifthe Knowledge Society can bring about a quick change to this silent conflict between theSwedish Sport Confederation and the Swedish Academy.For my study, I have used two different theories.

I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..