Several studies have examined the effects of perceived justice of preferential treatments to customers, but few have studied these effects when customers have different input. The purpose of the study is therefore to enhance the knowledge and understanding of the effects of preferential treatments to customers with varying input. More specifically, the study focuses on how perceived justice, customer satisfaction and loyalty are affected depending on the customer's input and received treatment. An experimental study with 263 respondents showed that the perceived justice and loyalty intentions among both the receiver and the non-receiver of the preferential treatment were of highest level when it was given to a customer with large input. Customer satisfaction however, was found to be of highest level when customers themselves received preferential treatment, regardless of the size of their input.

AbstractThe purpose with this paper is to describe focus in the school subject swedish through a historic perspective. The purpose is also to intestigate how a group of pupils in the last grade in upper (senior) level of compulsory school and teachers with the subject swedish thinks about the subject, what is the most meaningful to pupils in the last grade in upper level of compulsory school.The history of the Swedish school system from the 15 th century till today and the entrance of Swedich as a subject in school has been studied by literature and curriculum. With help from Mr Lars-Göran Malmgrens analysis of different swedish subjects the curriculums analyses to see which subject who appear.Pupils from the last grade in upper level of compulsory school and their teachers in the the subject swedish have answered questions in two different questionnaires regarding what is most meaningful with the subject. The result are to be present in this paper as diagram and also in ordinary text.The conclusion is that the subject swedish has changed from functionalism to formalism and then turned to a more literary education and finally towards functionalism again. The results from the questionnaire papers show that the pupils put most value in learning different skills while the teachers see the importance of both skills and developing the personality..

Introduction:By insight in the company and by monitoring the management, the board has an important function in creating trust in governance of the company. Furthermore, the board reduces the asymmetry of information between the owners and the management, which also is the function of the auditor, by auditing how the board governs the company and the accounting. In case the board does not effectively monitor the management, the auditor has to extend its monitoring, which increases the owners agency costs through the audit fee. The board composition can affect how effectively the board practices the monitoringProblem: How is the audit fee affected by the board composition?Purpose: The purpose of this study is to explain how the board composition affects the audit fee.Method: The study uses a quantitative method, where the data was collected from the annual reports of 112 limited companies listed on the NASDAQ OMX Large and Mid Cap lists on January 2, 2012.

The objective of this work was to evaluate and compare three field methods for detection of mastitis, California Mastits Test (CMT), DeLaval cell counter DCC (DCC) and FMA2001 Farm Milk Analyzer (FMA2001). Furthermore, to investigate at what cell count level clinical symptoms of mastitis are seen, and finally to check if the clinical findings and cell counts could be related to bacteriological findings. DCC and FMA2001 are new analytic instruments to be used on dairy farms for detection of mastitis. CMT has been a widely used cow-side-test of milk quality in mastitis control efforts, but it cannot be used for estimating cell counts in scientific studies or investigations. Two hundred and eight quarter milk samples from 52 cows were analysed with DCC and CMT, and 168 of these samples with FMA2001. Microbiological examination was done on 38 milk samples with CMT scores of 4 and 5.

Title Communicating identity at every level - a study of how consumers perceive the brand identity in the new media landscape.Background The new media landscape has created new opportunities for companies to interact and communicate with the market. Even if this means increased opportunities for relationship-building between companies and consumers it also arise a risk in moving into a new stadium with no real strategy. It is therefore essential to communicate the brand as great as possible in every level of channel.Purpose The purpose of this paper is to investigate whether two companies (GANT & H&M) have succeeded in their stated brand identity through the various online platforms: website and facebook page.Method The study is a qualitative study consisting of four focus groups on students at Uppsala university at Ekonomikum.Results The results show that it is possible to convey the identity at every level and on different platforms on the closing of sufficient time and effort. H & M has integrated much of the material on the facebook pages section in a stylistic way which gathers more appreciation then GANT, which according to the informants did not seem to have spend much time at all. .

Att bedriva projekt som projektledare har genom tidens gång haft olika innebörd. Förr kunde det exempelvis handla om att bygga pyramider, medan det i dagsläget istället kan handla om implementering av IT-system hos organisationer. Under de senaste decennierna har projekt blivit den vanligaste formen för utförande av organisatoriska aktiviteter inom både industrin och offentlig förvaltning. Cirka 90 % av alla projekt som bedrivs i dagsläget sker även under parallella förhållanden, där en organisation utför fler projekt samtidigt, något som har gett upphov till så kallade multiprojektmiljöer. Tidigare forskning vittnar om ett flertal negativa konsekvenser som uppstår i multiprojektmiljöer, med fokus på tre karaktärsdrag: tidspress med dess snäva deadlines, fragmentering då en och samma projektledare har hand om flera projekt samtidigt, samt resurskonflikter då resurser inom organisationen delas av flera projektledare och linjeenheterna. Studiens syfte är att tillämpa Amabile och Kramers (2011) koncept om inner work life, för att utforska hur projektledare påverkas av att arbeta i så kallade multiprojektmiljöer.

Does goodwill affect the cost of capital? Goodwill is an asset which is characterized by much uncertainty regarding both what it is and how much it is really worth. Based on economic theory about information risk and principal-agent problems as well as theory regarding the cost of capital we test for the hypothesis that debt and equity investors perceive goodwill as something risky and hence demand compensation for taking on this extra risk. The proxies used for the cost of capital are cost of debt, beta and the EP-ratio. On a general level we find that increasing the level of goodwill seems to result in higher cost of capital as represented by the three proxies.

Background: It is required that health care professionals continuously work with patient safety and quality improvements, and the skills of registered nurses are significant in this work. However, quality improvement also requires commitment and knowledge about how to improve health care and ensure patient safety. There is a lack of studies that highlights the importance of supportive functions for this work. Nurses in clinical settings can be utilized as facilitators that make things easier for other health care professionals who are engaged in quality improvement and patient safety. In order to gain understanding about the significance and needs of nurses with a role of facilitator, it is urgent to learn from their experiences of facilitating quality improvement in health care.Aim: The aim was to study nurses? experiences of facilitating quality improvement of nursing care, patient safety and multi-professional collaboration in health care.Method: Semi-structured qualitative interviews were performed with ten registered nurses who had experience of being in the role of facilitators.

Collaborative music making on the Internet is not a new phenomenon, but no applications have yet caught on with the vast number of laptop and bedroom studio musicians active today. This is strange considering the inherent social and interactive nature of music, especially amongst trends like Web 2.0 where collaboration and user-generated data is key. In this paper I study the problems these applications face, and why they do not have a greater appeal to musicians. With the results I develop and evaluate my own framework, known as Crescendo Online: a multi-user sequencing and modular synthesis environment, intended to pave the way for a new type of online music creation platform..

In Sweden, the eutrophication of lakes, water courses and the coastal areas is considered the major threat to aquatic ecosystems and therefore actions taken to reduce the nutrient load to aquatic system including the Baltic Sea has high priority. There are many different sources of phosphorous and nitrogen and domestic wastewater is one contributing factor to the high load. Especially waste water from households that is not connected to municipal sewage treatment or a local small scale plant with appropriate nutrient removal efficiency is considered a problem. These types of households are quite common in rural areas in Sweden and in areas where summer houses has been converted to permanent living. Swedish legislation now permit the municipalities to decide in which areas within the municipality higher demands of the local small scale treatment facility should be met by the households (i.e.

The research group Soil and Water Management at the department of Soil and Environment at theSwedish University of Agricultural Sciences in Uppsala are studying greenhouse gas emissions fromcultivated peat soils. To measure carbon dioxide emissions from peat soils in the field the researchgroup are now using two portable carbon dioxide meters (Vaisala GMP343). For practical reasons,they plan to acquire a new type of automated field meter. The aim of this study is to evaluate thepresent meters to see how environmental conditions and instrument settings affect the results,which is meant to facilitate the introduction of the new field meter when the meters needs to becompared. As a part of the study the relationship between groundwater level and carbon dioxideemissions from peat soils will be investigated.The evaluation of the two carbon dioxide meters was made by connecting them to one single airtightsystem, with the aim of creating identical measurement environments.

In 2010, Airwatergreen AB started testing their new technology, the Airwaterwell, an atmospherical water generator of their own design that is running on solar heat, with a production capacity of three litres of water per day and m2. The purpose was to focus on foreign aid organizations as main purchasers for project investments towards rural communities in developing countries that suffer from lack of, or compromised quality of drinking water. In order to further understand if this technology would bring a positive impact in the developing countries, the company contacted the Swedish University of Agriculture for a socio-economic study of the Airwaterwells? potential. The authors elected Cost benefit analysis as the appropriate method for conducting the study and India became the study region because of its many problems with water related issues such as diseases as well as insufficient water supply for households. The regions that this study is based on are Gujarat, Haryana and Uttar Pradesh given their differences in income, health situation and poverty rate.

Food insecurity is a great problem worldwide and Ethiopia is one of the sub-saharan countries that are suffering from poverty and food insecurity and a large part of the population are living in a state of undernourishment. To reduce these problems, a successful horticulture production can be an important factor. Compared to other crops, fruit production in Ethiopia has not been a large part of the agricultural sector. However, the demand on the domestic market is increasing as well as the production for avocado and mango. To increase food security it is important to focus on ways to decrease post-harvest losses of food products and not only have the productivity of agriculture in focus.

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

The government procurement legislation ? i.e. the Swedish procurement law, the EC procurement directives and the WTO?s Government Procurement Agreement ? applies on public procurement. Such a procurement exists when the contractor meets the conditions stated in the directives that the organ is to be considered as a contracting auhtority.