The amendment of a law which is expected to come may well have a significant impact on the Swedish real-estate broke market. The law change will probably have an effect in the number of ways real-estate brokers will compete as a result of the increasing variety of services offered. In order to gain competitive advantages brokers must be at the forefront in the development regarding the changing market. To do so requires that the company chooses an appropriate range of peripheral services that are profitable. The problem is to choose the ?right? services to convey. The purpose of this paper is to describe the services that are in demand for transmission and how the agents can work to meet the demand of this new market.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

International trade in services has increased over the past 30 years as a result of progress in information and communication technology, increased focus on services from the manufacturing sector and the establishment of trade associations.The international market for healthcare services, also referred to as medical tourism, is growing more and more. Patients increasingly seeking treatment at other countries healthcare systems because of long queues within their own country or because it exists better prices for the same care abroad. However, this type of service exports occurs at a limited extent in Sweden.The purpose of this study is to highlight and analyze the conditions for Swedish service companies to export healthcare services. This, includes the challenges and opportunities that exist to expand the exports of these services.The approach for this study has been in the form of interviews with two market actors and written responses, from the same interview guide, with three market actors. These market participants are the so-called Care companies which export healthcare services in various counties, and the membership organization Swecare who work with export promotion activities for its members in the Swedish healthcare sector.

Revisorns oberoende är ett ämne som det har diskuterats mycket kring det senaste årtiondet och efter de senaste årens redovisningsskandaler har äm-net aktualiserats igen. Det är ett svårgripbart ämne och det är upp till revisorn själv att avgöra om han/hon är oberoende och när detta är hotat. Revisorns huvudsakliga uppgift är att granska företagens årsredovisning, bokföring samt dess förvaltning. Det här ska genomföras självständigt och oberoende från företaget och andra intressenter. Revisorns roll har utvecklats från att endast vara en renodlad kontrollant till att idag även agera som konsult, vilket medfört att revisorns oberoende ställning ifrågasatts allt oftare.

In 2006 there was a change in LMA (1994:37) that clarified the division of responsibility be-tween the Migration Board and the municipalities, concerning unaccompanied children. The social services should now be utmost responsible for the housing and care of these children, to assure that they gain the same standards and rights as all other children. The aim of this essay has been to examine how the division of responsibility has influenced the work of the social services and how they interpret their responsibility for the unaccompanied children. How do the social services investigate and make decisions concerning these children? Do these chil-dren have the same rights as other children? To answer these questions a legal study was made, followed by qualitative research interviews with four social services that receive unac-companied children.

In today s society, services are becoming more and more important. They are however, partly because of their immaterial nature, separated from traditional merchandise, why the marketing and producing of them differs. Quality errors in a service are often difficult to discover before the service is brought to a customer, since the producing and consuming of it often takes place simultaneously. Quality errors in a service process are called service failures or in Swedish tjänstefel. Nevertheless, with an effective service recovery process, dissatisfied customers can be turned into satisfied ones.

One of the social services primary missions is to protect children from suffering harm. Social service work should work based on the child?s best and have the child's perspective in mind. In all cases involving children, the focus is on the child's needs and interests and is regulated in Convention on the Rights of the Child (CRC). Both of the previous research and this study reveal the various markers that are evident in the social services handling of honor related cases.

Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

The market for management consulting services is changing with an increased level of competition and more specialized service providers. At the same time there is a high level of companies that fail in their efforts to establish themselves on the market. This thesis sets out to give the reader an increased understanding of the complex characteristics of the market for these services, focusing more specifically on which factors that have an effect on the strategy development for companies within the industry. The thesis is also aimed at providing the reader with a deeper understanding of how developing consulting companies can tackle the specific challenges facing them. In order to meet the purpose of the thesis, we have applied relevant theories to a generic strategy model in order to develop a model that is applicable for the management consulting industry.

Detta arbete har bedrivits i syfte att kartlägga funktionalitet, teknik och användningsområde gällande Web Services. Innehållet utgör således en teoretisk utvärdering av Web Services, samt tester av grundläggande programmeringslösningar. De frågor arbetet ämnar besvara är hur en Web Services på lämpligt sätt kan baseras på en befintlig tjänst, samt på vilket sätt denna Web Services kan göra aktuell tjänst lättare att använda. Dessutom belyses eventuella problem som kan uppstå i samband med denna Web Services-anpassning. I syfte att presentera ett lösningsförslag på ovan nämnda frågor granskades, via en litteraturstudie, ett antal informatikrelaterade begrepp liksom faktorer förknippade med kommersiell verksamhet på Internet.

The aim of this study was to understand how the professional in social work handles the media scrutiny. When the media writes about social services there is seldom anything positive written about it, many social services organizations are instead heavily criticized and scrutinized by the media. When social services organizations are scrutinized by the media there is a crisis at work, and therefore should be handled as a crisis. Therefore, we describe how a crisis management might look like in an organization. The study is qualitative therefore we have interviewed four municipalities in Sweden that have been exposed by the media at a national level.

Eight libraries, seven public libraries and one college library, in the northeast of Skåne serve as foundation in a collaboration where students and adult learners are placed in the center of attention. The aim of this Master's thesis in library and information science was to study how the students and adult learners in the northeast of Skåne perceive the library services that are developed with their needs in mind.Our method for this thesis was a quantitative interview study. We aimed to conduct interviews with users at the public libraries within the cooperation and thereby find out whether or not users within the target group were aware of the services that are developed and established within the northeast Skåne collaboration.The results showed that only a few respondents in the key target group did in fact know about certain parts of the library services especially developed for the northeast of Skåne-collaboration. The majority of the key target group also thought that study-related literature and reading rooms were the most important means that the libraries have to offer them in their studies. The northeast of Skåne-collaboration had many ideas concerning library services.

The amendment of a law which is expected to come may well have a significant impact on the Swedish real-estate broke market. The law change will probably have an effect in the number of ways real-estate brokers will compete as a result of the increasing variety of services offered. In order to gain competitive advantages brokers must be at the forefront in the development regarding the changing market. To do so requires that the company chooses an appropriate range of peripheral services that are profitable. The problem is to choose the ?right? services to convey. The purpose of this paper is to describe the services that are in demand for transmission and how the agents can work to meet the demand of this new market.

This report presents the development process of a mobile interface for the C2-monitor. A monitoring tool used to support the operations for the broadcasting services of Ericsson Broadcasting and Media Services (EBMS). With the support of the C2-monitor, operators can monitor hundreds of channels and services produced from EBMS. To enhance a more flexible working environment, the C2-monitor needs to be developed further to support mobile devices with a customized design to take advantage of mobile phones features and functionality. Established and well-recognized design methods and principles have been applied in the development process and user testing have been made iteratively throughout the project.