This bachelor?s thesis examines costs of welfare services in municipalities of the region of Västra Götaland in Sweden. Previous research provided reasons to expect a link between costs of welfare services and demographic changes. Furthermore, Willam J. Baumol?s theory about ?the cost disease? also provided reasons to expect a link between welfare services and salary levels.

CGI är ett av världen största IT-tjänsteföretag med säte i Kanada. I Sverige erbjuder CGI flera tjänster där Business Process Services (BPS) är en av dem. Inom BPS finns grupperingen Data Documenting Services (DDS). DDS:s uppgift är att förmedla meddelanden till och mellan såväl människor som företag, via olika kanaler. Meddelanden som förmedlas i form av fysiska utskrifter, exempelvis administrativ post, hanteras inom tjänsten Printing Services.

The aim of this essay was to examine what kind of help and support social services departement can offer gamblers and their relatives. We also want to examine what the relatives to the gamblers think about the help and support they have got from the social services departement. Central questions we asked were: What kind of help and support can social services department offer the gamblers and there relatives? What kind of help is there to get for children respectively adult relatives? Do the relatives consider that the social worker have enough knowledge about the problem? Do the social workers consider that they have enough knowledge about the problem? This is a qualitative study of three women relatives to the gamblers, three social workers and one specialist in this problem. We have delimited the study to one big city in Sweden.

The aim of this master?s thesis is to investigate a possible connection between the development of mobile library services in Sweden and the development of cultural policy during 1945-2006. Our main question is: is there a connection between the development of the mobile library services in Sweden, as described in Biblioteksbladet, and the development of cultural policy as portrayed by Anders Frenander and Dorte Skot-Hansen? In order to answer this question, we formulated two secondary questions: - How are the mobile library services described in Biblioteksbladet between 1945 and 2006? - Are there any similarities or dissimilarities between the development of the mobile library services and the development cultural policy as described in our theoretical models? If so, in what way? Our study covers the entire time period since the start of the mobile library services in Sweden in the late 1940s. The final year for our investigation is 2006.

Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.

The thesis deals with consumers behaviour in the use of online services and the cultures effect on it. It is a study of Swedes and Danes use of online job data bases. The thesis is based on a quantitative study. A questionnaire were used sent out to 80 Swedes and 80 Danes. The theory concerns areas of online consumer behaviour, decision making and services theory as well as theories within culture in relation to services and behaviour.

Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..

Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..

This thesis researches the value creation process in Internet based subscription services in accordance with service dominant logic. The aim of the paper is to identify the characteristics of these services and to envisage the future of Internet based subscription services. The authors have utilized a qualitative method in their research which consists of personal interviews as well as a focus group. The main theoretical subjects that are discussed are value creation, customer participation and service dominant logic. The paper analyses the empirical findings by matching them with the theoretical framework.

When studying the voting behaviour of the Members of the European Parliament (MEPs) concerning the Services Directive within the EU, what patterns can be observed? With a starting point in previous findings about voting behaviour, this study analyses the results of the given Roll-call votes in the European Parliament in regards to the Services Directive. Here I focus on the division of votes within and between the member states and the parliamentary political groups; with the aim to identify patterns that might show clash of opinion concerning this issue. I found that ideology seems to play a role in the MEPs voting behaviour. Parties on the far left reach the highest level of cohesion and together with the party on the far right, they voted against the Directive, but due to different reasons.

Syfte: Vårt syfte med denna uppsats är att, via egna studier och genom att beakta den aktuella debatten, undersöka om revisionsplikten i små företag är nödvändig. Vi vill ta reda på hur stort intresset är att avskaffa plikten i Sverige och dessutom vill vi se vad avskaffandet har inneburit för andra länder.Metod: För att uppnå vårt syfte, har vi genomfört en intensiv studie där vi grundligt har undersökt några få enheter. Datainsamlingen som ligger till grund för vår uppsats är deduktiv, då vi bygger förväntningarna på tidigare empiriska rön och teorier. Vår undersökning är baserad på en redan befintlig debatt och vi vill veta om den accepteras eller förkastas. Således har vi använt en kvalitativ ansats där vi har inhämtat information från fem intervjuer, varav två intervjuer genomfördes med småföretagareResultat & Slutsats: Efter att ha ställt vår empiriska undersökning mot tidigare teorier, har vi kommit fram till att det finns skäl att ifrågasätta revisionsplikten i småföretag.

The comprehensive purpose of this Master of Science thesis is to examine which fleetmanagement services for engineering vehicles, ?Fleetech? preferablyought to develop inorder to reach a broad market and meet the demands of contractors.Scanty explained, fleet management is the management of a company's vehicle fleet and theservices can include a range of functions such as driver management and fuel management. Inshort the thesis encompasses four sections:1.Survey of the general contractor industry: The survey has been preformed toevaluate the potential size of the market for fleet management services in the generalcontractor industry.2.Needs analysis: The needs analysis aim was to define what contractors tasks andgoals are, and to determine what functions they want and need from a system.3.The use of CAN and the technical premises: The prerequisite for developing asophisticated and generic system is that vehicle data can be accessed from the CANbuss.The use of CAN standards in construction equipment has therefore beenexamined.4.Specification: An explicit set of requirements have been set to be satisfied by a fuelmanagement service, based on CAN standard protocol J1939.Important conclusions: The use of CAN protocol standards are extensive and the prerequisitesfor developing elementary and CAN based services good. The services should be compatiblewith different manufacture?smachines.

This study finds that the Swedish Government has a process for purchasing financial advisory services that is more transaction-oriented than the corresponding process at a Swedish private equity firm. The conclusion is supported by previous research comparing public and private sector purchasing processes. However, the differences between the two purchasing processes are not as significant as one might believe given the fact that the Government, unlike the private equity firm, has to operate under the Public Procurement Act (LOU). The tendency of the Swedish Government to apply a more relationoriented purchasing approach than expected is most likely driven by the fact that this represents the established professional norm for purchasing of professional services in the private sector. As LOU and the professional norm impose contradictory influences on the Swedish Government?s purchasing of financial advisory services, the final outcome depends on which of the two forces that dominate..

In this paper we aim to delve deeper into the film industry and how their approach to streaming services such as Netflix might be the solution to the problems with piracy (people downloading illegally instead of paying for the products) - but before they can change the mindset of people, they have to overcome some issues that might make it hard for the film industry to adapt a fully functionable streaming sollution in the veins of Spotify. To come up with some conclusions regarding this matter, we focused our study on the consumers rather than the industry in order to get a better understanding about what the consumers think about the streaming services of film that are offered today. We used both surveys and interviews in order to gather information regarding the consumers thoughts on how the landscape of film distribution has evolved to a point where Video-on-Demand offers the opportunity to watch movies and TV-series whereever and whenever they want. Our research shows that the majority of consumers are willing to pay for streaming services of film and hold the new technology in high regard. However, the concensus among the consumers that were involved in our study shows that the streaming services offered today have to evolve even further in the future before it can fully work as a substitute for illegal downloading.

Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.