Distrilux International AB, a company within the Electrolux-group, works among other things with storing of products from other companies in the Electrolux-group. This rapport contains a cost analysis of the two Distrilux warehouses in Motala and Mariestad. The company offers five services in these warehouses, in-loading of products from a local factory and from external factories, storing, out-loading of products to Sweden (domestic) and for export. Since there has been some hesitation of the accuracy of the price-model of today, a master's thesis has been advertised. The purpose of the thesis has been to investigate the agreement of the price-model of today and the apportionment of the costing in warehouses.The main problem is to determine which activities is to be considered important in the price-model.

There is a need for examining the accessibility of public web sites and for several reasons. First, public organizations possess considerable amounts information of interest to its citizens and which ought to be easily accessible. Secondly, international and national guidelines for web publishing support the different types of requirements experienced by web users and, in particular, with regard to accessibility for people with disabilities. The thesis examines the design of public web sites from two different aspects. Web sites can be built up and structured from the management view of the public organization, or, they can be constructed with a view to user needs and requirements.

This study focuses on the internal marketing and how it affects the complaints by companies? communication control. Our purpose with this subject is to increase the understanding of which components affects the relation between internal marketing, communication control and complaints. We have chosen the subject, internal marketing because it caught our interest in an earlier course. On the basis of the literature of costumer complaint there have not been so much research about it and that is why we have chosen this perspective on internal marketing.This study is based on a qualitative approach.

This thesis examines the conditions for participation in the decision making process of a possible mine establishment in Storuman municipality in the north of Sweden. This is done through a case study where the main actors are the mining company Nickel Mountain AB, the municipality Storuman and the Sami village Vapsten. As a theoretical framework Cecilia Eriksson?s division of democratic theories is used as a starting point. Methods as described in deliberative democratic theory, such as discussion by effected community members, are seen as a method within the participatory democratic tradition, not a theory of its own.

The aim is to develop a new decision-making model for credit-loans. The model will be specific for credit applicants of the OKQ8 bank, becauseit is based on data of earlier applicants of credit from the client (the bank). The final model is, in effect, functional enough to use informationabout a new applicant as input, and predict the outcome to either the good risk group or the bad risk group based on the applicant?s properties.The prediction may then lay the foundation for the decision to grant or deny credit loan.Because of the skewed distribution in the response variable, different sampling techniques are evaluated. These include oversampling with SMOTE, random undersampling and pure oversampling in the form of scalar weighting of the minority class.

Som världens snabbast växande ekonomi står Kina idag inför en rad utmaningar, framförallt att lyckas förena ekonomisk tillväxt med hållbar utveckling. Samtidigt som miljontals människor har lyfts ur extrem fattigdom genom Kinas offensiva tillväxtpolitik har också miljön utsatts för stora påfrestningar till följd av den explosionsartade industrialiseringen som påbörjades för drygt tre decennier sedan. Länge överskuggade ekonomisk tillväxt alla andra intressen. Först på senare år har politiken i Kina svängt; statsmakten har i allt större utsträckning insett miljöproblemens allvar och företagit en rad viktiga juridiska reformer, till exempel genom införandet av Tort Law (2010) och grupptaleinstrumentet environmental public interest litigation (EPIL).Ett sätt att angripa Kinas växande miljöproblem är att främja civilsamhällets möjligheter att föra talan i domstol: där myndigheter brister, kan civilsamhället gripa in och kompensera för bristande tillsyn. För att gå till botten med Kinas miljöproblem måste dock den offentligrättsliga kontrollen bli starkare, men sådana politiska beslut och institutionella förändringar sker sällan över en natt.

Ungefär 14 procent av den svenska befolkningen utgörs av invandrare. Studier visar att många invandrare är utsatta i samhället då de kommer till ett nytt land. Denna utsatthet kan vara språksvårigheter, arbetslöshet, rasism och diskrimination. I samband med att invandringen ökar i Sverige ökar även sannolikheten att man som sjuksköterska kommer i kontakt med patienter med annan kulturell bakgrund. På så sätt kan det uppstå det kulturkrockar i mötet med invandrarpatienter.

Huvudregeln inom svensk skattera?tt a?r att ra?nteutgifter ska dras av inom inkomstslaget na?- ringsverksamhet. Fo?r ett antal a?r sedan uppma?rksammade Skatteverket ett fo?rfarande da?r internationella koncernbolag utnyttjade den fria avdragsra?tten i ett skatteplanerings ha?nse- ende. Ho?ga vinster i svenska bolag flyttades genom ho?ga ra?ntor pa? interna la?n till bolag i la?gbeskattade la?nder.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

Sweden is facing a shift in generation where the people born in the 1940s are starting to retire which results in consequences. Before the year of 2013 more than 180 000 companies will have to change owner. A study indicates that the majority of all Swedes in the age of 18-70 can consider becoming company owners.Only ten percent of the companies for sale will reach the company broker and another 15 percent will be mediated by legal experts and accountants. This means that 75 percent of the companies for sale will not be available for the public market. As a potential buyer this is a problem.

Aim: Preferential treatment and allocation of quotes according to sex are two current concepts due to the increasing demand for equality. One organization that may use preferential treatment is the fire department. This is why we chose it as a starting point for our study. The aim with this essay is to investigate how Gästrike Räddningstjänst can create a more equal organization.Method: We have interviewed eight employees and prepared questions for each one. This represents a qualitative method.

Background: Theoretical, it?s been questioned why dividends exists in companies based upon the fact that there is a separation between ownership and control. According to the agency theoretical perception, dividends is used as a manner to unify the interest of this separation, which in turn lower the agency cost, and increase the efficiency of companies.Purpose: The aim of this master thesis is to scrutinize and analyse the association between Swedish firms? owner structure and owner types and their inclination to dividend.Method: We attack the problem with a hypothetical-deductive research method by using the existence of a universal theory, the agency theory. From our theoretical framework we propose a set of hypotheses.

AbstractThe aim of this essay is to analyse the effects of women's representation on actual political outcome. Quantitative method and materials are used to study the consequences of women's political participation in Swedish municipals.Many theorists think that women have special interests, different from men?s, which is also the belief of this essay. This political interest is here defined as freedom from discrimination and violence against women. In order to see if this interest is present in local policy it is transformed into variables concerning whether the local authority has an equality plan, supports a local shelter for abused women and by how much money it supports women's shelter.

Purpose: Reading aloud to children and having a conversation about a book, which is read to them, has attracted much attention as important factors that influence children's language development. Language development for children is one of the most important tasks that the preschool- teachers have, and according to ?Läroplanet?, all children must have the opportunity to develop their language. The aim of this study was to examine how reading aloud, and by letting them speak about a certain book, ?boksamtal? impacts preschool-children`s ability to develop their language according to preschool- teachers.Method: I have used a qualitative method by interviewing four preschool- teachers.

The study explores collective action in Sweden between 1980 to 1995 using time-series data from the European Protest and Coercion Database. In spite of severe hardship during the crisis of the early 1990s, Swedish strike-rates declined. However, contention merely shifted from workplaces into the streets; there was indeed a protest movement against austerity, as shown by a series of large demonstrations, and some riots, between 1989 and 1993. Further analysis indicates this movement faded as it was increasingly chanelled into the electoral campaign of the labor pary; having won the 1994 election, the organised labor movement no longer had an interest in sustaining the protest movement against austerity..