Titel: Outsourcing av ekonomifunktionenÄmne: FöretagsekonomiFörfattare: Emelie Andersson och Johanna CarlssonHandledare: Thomas Karlsson Bakgrund: Begreppet outsourcing föddes utifrån erfarenheterna som uppkom under IT-eran. Bakgrunden till outsourcing är att företag insåg fördelen med att använda sig av externa specialister inom de områden som företagen inte själva hade kompetenser och resurser inom. Ekonomifunktionen ses inte som en kärnfunktion som behöver skötas i företaget, utan den kan läggas ut på ett annat företag.Syfte: Syftet med denna uppsats är att undersöka varför företag väljer att outsourca hela eller delar av ekonomifunktionen samt hur det är möjligt att fortfarande ha kontroll över företagets ekonomifunktion och verksamhet.Metod: Vi har analyserat vilka orsaker som ligger bakom varför företag väljer att outsourca eller insourca hela eller delar av ekonomifunktionen genom att genomföra en kvalitativ studie. I studien har vi intervjuat fem representanter från fem olika företag inom olika branscher.Slutsatser: Företag outsourcar eller insourcar främst för att få tillgång till specifik kompetens som saknas i företaget. En annan orsak som framkommit i undersökningen är att företag väljer att lägga ut hela eller delar av ekonomifunktionen för att få loss tid till annat.

The present study concerns a concept development of a product idea that Bengt Magnuson, associate professor, had when a heavy storm caused a widespread power failure of long duration. With a basic power-producing unit one should be able to get through a power loss. The product could also be useful for other tasks if different modules are connected, e g grass mower or snow-blower.According to the product idea the basic unit will be able to produce electric power enough for a fridge, freezer, TV, and a few electric lamps. Normally the basic unit can be used e g as a mower, when such a module is attached. An increased number of tasks would make the contraption useful and tempting for those who do not own an electrical power set in reserve.

AbstractTitel: Diskriminering och rekrytering - En studie om rekryteringsföretagens legitimitetsbalansering.Författare: Marlene NordlanderHandledare: Bengt-Åke GustafssonKurs: Sociologi 41-60 poäng, ht 2006, Växjö Universitet.Invandrare har det svårt att finna arbete på den svenska arbetsmarknaden. Det finns dock sektorer på den svenska arbetsmarknaden där invandrare är överrepresenterade; en av dessa sektorer är bemanningsbranschen (Andersson & Wadensjö, 2004:231). Jag fann det därför intressant att undersöka hur rekryteringsföretag hanterar diskrimineringsproblematiken och om sättet de väljer att hantera problemet påverkar legitimiteten, vilket också är studiens syfte. Uppsatsens huvudsakliga frågeställning lyder: Hur hanterar rekryteringsföretag diskrimineringsproblemet och hur påverkar detta rekryteringsföretagens legitimitetssträvan?Undersökningen har genomförts med kvalitativ metod där intervjuer har stått för den största delen av informationsinhämtningen.

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

Holmen Skog has in some places in their operation area access to timber trucks with centre mounted scrapers. They make transportation more flexible and reduce reliance on contractors for road maintenance. The trucks with centre mounted scrapers have a higher tare weight, making them less productive and therefore they receive compensation with a 0.75 % increase on transportation price. The purpose of this study was to investigate what actions a timber truck with centre mounted scraper can perform with acceptable quality in winter, and to examine if it is an economically profitable solution for the truck operator and charterer. The study was done in three stages; interviews, performance analysis of the transportations carried out and an economic analysis with the help of Sven Erik Gilles spreadsheet tool. The study included the districts Delsbo and Hudiksvall.

Abstract Master Thesis in Business Administration, School of Business and Economics at the Linnaeus University, 2013 Authors: William Funseth and Tobias Åkesson Supervisor: Magnus Willesson Examiner: Sven-Olof Yrjö Collin Title: The liquidity route to more informed investment decisions - A study on the relationship between concentration of ownership and liquidity on Nasdaq OMX. Background and problem: Previous studies have shown that liquidity can explain differences in returns in corporate shares, the company's cost of capital and the valuation of the company. Based on the effects of liquidity we developed a research question concerning how concentration of ownership effects liquidity of corporate shares the studies conducted for companies listed on Nasdaq OMX during a period with major changes on the stock market and is also investigating weather other company-specific differences can explain differences in liquidity. Purpose: The study's purpose is to study the relationship between ownership concentration and liquidity, and whether other factors might explain differences in liquidity. Method: The study is conducted with a quantitative method and it?s based on data collected from 2006-2011 for companies listed on Nasdaq OMX.

Syftet med denna studie är att belysa situationen för asylsökande barn med uppgivenhetssymptom utifrån behandlarens perspektiv. Syftet är vidare att undersöka behandlarens upplevelser och erfarenheter av att vårda och stödja dessa barn.Frågeställningarna som är i fokus berör den vård och stöd som behandlarna erbjuder till barnen och deras familjer, effekter av behandlingen samt specifika behandlingar som är särskilt verksamma i förhållande till de aktuella barnens tillstånd och behov.Studien är av en kvalitativ design och den vetenskapliga positionen av konstruktivistisk karaktär. Det empiriska materialet består av intervjuer med nio behandlare som varit i direkt kontakt med barnen och deras föräldrar. Kommande tre teman har varit grundläggande i intervjuerna; symtombilden, vägen ut ur tillståndet och slutligen behandlarens reflektioner kring problemet/fenomenet.Studiens teoretiska perspektiv som valdes i syfte att nå en ökad kunskap och förståelse kring fenomenet är; pervasive refusal syndrome, depressiv devitalisering, kvävande moderskap, hopplöshet hos barn, simulering samt munchenhausen by Proxy.Studiens resultat och analys kom att visa att fenomenet apatiska flyktingbarn är mycket komplext i sig. Alla behandlare anser att en del barn är verkligt sjuka men att majoriteten av barnen avsiktligt framkallar detta tillstånd.

This paper describes and analyzes how individuals and organizations that operate in careers in communications and marketing deal with the search for employees / employers, and how recruiting managers and recruitment consultants are working to create a match between the parties. The study was conducted on behalf of a recruitment agency that offers services in recruiting and staffing for organizations in communication and marketing. The empirical material consists of ten qualitative interviews from three different perspectives on the labor market, recruitment consultants, managers and employees. The interviews were analyzed from sociological and social psychological theories of organizations and individuals opportunities and strategies in today's western labor market. Conclusions that emerged are that organizations need for decreased amount of tied assets provides increased need for temporary employments.

Today produces the wind power 2,5 TWh (TWh = terawatt hours) of Sweden?s total energy input of around 620 TWh. The Parliament has adopted a national planning objective where the wind-based electricity production will increase to 30 TWh in 2020. This requires that landowners will leas there land for wind power to wind energy companies. Such land leasing means that the landowner's business is considered to be a multiple-use.

To manage the industry?s need of wood assortments in a optimal and cost effective way the forest companies need to have knowledge of the actual standing volume and the yield of the planned clear cuts. The mean volume of the trunk is also important since it is important for the contractors prices. Today the total volume are estimated either with Näslund (1940) or Brandels (1990) functions of volumes, and the yield is estimated with Rune Ollas (1980) function for trunks and stands. The purpose of this study has been to answer the following questions: How good is the yield forecast with data collected with currently used methods? How well can the yield forecasts became with data collected according to the instructions? How well can the yield forecast be with data collected according to the instruction and calculated with the program Aptan for theoretical bucking? The study has been initiated and financed by SCA Skog AB.The material consisted of a number of randomly selected objects ready for clear cut.

The Swedish social insurance agency provides financial support for families and children, but also for people with work injury, illness and at old age. During 2012 they saw the amount of notifications of insurance increasing in Sweden, which is a development that cost our society a great deal of money. With the aim to pursue a sustainable development I have therefore devoted this project to wellness and stress management within preschool.The employees of preschool are often dealing with a lot of stress, due to the big groups of children that causes high noise and sound levels. The high noise and sound levels is a contributor to stress which additionally can damage the health and cause impaired hearing loss. About half of the people around their forties until the age of retirement have difficulties understanding speech in large groups.The purpose of this project has been to investigate the causes of negative stress for my target group, women between 30-60 years old who works in preschool.

Coping theory asks what the cognitive and behavioral patterns of individuals dealing with stress are. This essay includes, besides the perspective of the psychology of religion, theories of culture and ritual in exploring two Swedes coping with the natural disaster in Thailand year 2004. The vacation paradise was struck by an enormous flood wave, called a tsunami, causing vast destruction and the death of over 200.000 people. Among these 543 were Swedes on vacation. When a disaster of such measures happens, what kind of stress does it cause? How do you cope? Are religion and ritual important? What is the function of the culture in the copingprocess? Using hermeneutical analysis this essay interprets the material from two books by Swedes, who not only experienced the disaster, but lost two children and husband and wife in the flood wave.

Abstract? Background: ?Breast?cancer is the?most?common cancer for?women,?with?over 8000?of?cancer?cases?per?year.?Surgery?is the?most?common form?of?treatment. Basis?of?illness?and?the?loss?of?a?breast?can?be a?big?trauma for the?individual?and?affect?many?aspects.?Aim: The?aim?of?this?study?was?to?investigate?health-related?quality?of?life?and?psychosocial?situation and the?need?for support and?care?for?women?who?undergone?a?mastectomy?with?or?without?reconstruction.?Method: The?study?design?was?a?descriptive?study?with?qualitative?approach.?The?selection?was?strategically?consisting?of?the?eight?women?from?five?cities?which?had?undergone?mastectomy?with?or?without?reconstruction. The?interviews?were?semi-structured?individual?that?analyzed?using? content?analysis.?Results:All?of?the?women?felt?that?the?body?changed?after?the?mastectomy.? Feelings?of?insecurity?and?discomfort?were?common.?Among?those?who?underwent?reconstruction?were?all?dissatisfied?with?the?results.

As a small and land scarce country, effective waste management is ofoutmost importance in Singapore. In this study the production of biogasthrough anaerobic digestion from the organic fraction of municipal solidwaste (OFMSW) was compared to incineration of the waste. At the momentalmost all of the OFMSW in Singapore is incinerated. Three differentscenarios were compared to the reference scenario (incineration): one with alarge scale biogas plant that can treat half of all OFMSW in Singapore, onewith a medium scale biogas plant about 15 times smaller than the large oneand one with a small scale biogas plant that can treat waste from e.g. ashopping center or a food center.By using life cycle assessment (LCA) the different scenarios were comparedin terms of global warming potential (GWP), acidification, eutrophication,energy use and land use.

The borehole heat exchangers of today suffer from poor thermal and hydrodynamic performance. The purpose of this thesis is to improve the performance of ground source heat pump systems and thermal energy storages by increasing the energy efficiency of the borehole heat exchangers. For this reason, the annular coaxial borehole heat exchanger (CBHE) has been analyzed. This type of heat exchanger is interesting in terms of both thermal and hydrodynamic performance. A model has been set up in the program Comsol Multiphysics in order to investigate the heat transfer characteristics along the borehole.