A study has been conducted on how organizations in Sweden administer costs of facilities management services internally. There are three main theoretical methods for administering costs. In the first method, costs are maintained on a central level; in the second method, costs are allocated and in the third method, internal transfer pricing is used. The aim of the study is to identify which methods are applied in practice, to evaluate whether the methods fulfill their intended purposes and to study the relationship between the methods used and the cost level of facilites management services. In practice, a large diversity of methods are used for facilities management costs.

I made this examination essay to investigate the possibilities and problems with machinery import. The rules intend to loaders and agriculture machines are still pretty flexible. It is today rather simple to make a registration or inspect those machines. There are still some practical problems to be aware of. It is very important to have the right contacts abroad, it is not always that you have time or moment to inspect the machines before purchase. In that case you have to trust your contact or partner about condition, equipment or working hours of the machine. Another important thing is payment before delivery: There is a huge risk that you do not get the machines that you paid for. If problems come up, you need to know the laws, your rights and your duties. A Swedish company does not pay any value-added taxes when it buys from another member of the European union. On the other hand must the machine be sold included value-added tax, if the buyer is a Swedish company.

Occupational Health Service (OHS) has an important role in society. It is designed to prevent illness and strengthen the health of workers. OHS operations and development are currently being studied at the School of Technology and Health at the Royal Institute of Technology in Sweden. One of the industries studied is the home maker service. During the 2010s were such employees one of the most ill groups in Sweden.This master's thesis in occupational environment development and change management focus on examining the special knowledge an OHS and its clients in one home maker service need to strengthen the workers of the industry and find out how the interaction between OHS and home maker service works and how it could be evolved.A qualitative study was conducted in a Swedish city on the basis of an organizational perspective.

This study is based on an inductive approach where the collected empirical data has been categorized in themes on which we have based the discussion in this paper. Using a qualitative method, nine appropriately selected respondents were questioned with an unstructured interview guide. The transition to a society characterized by interaction has caused a greater part for bilateral communication between consumer and consumer but also between consumer and company. The increased usage and integration on Internet has resulted in so called social media channels. User generated material is published on these media channels which leads to discussions about companies, products and services.

BACKGROUND: Mental disorders amongst students, has increased, and foremost amongst girls. One way to regulate their emotions, is by deliberate self-harm. Due to their profession, school nurses have the ability to detect self-harm amongst students, and can therefor give them a good professional support. AIM: The aim of this study is to describe the school nurse's experience of deliberate self-harm amongst students. METHOD: The study is based on thirteen interviews with school nurses, via e-mail.

Det finns många olika typer av affärssystem på marknaden och företagen har investerat i egna unika IT-lösningar, vilket har medfört att man har låst in sig i den egna tekniska plattformen genom bland annat punkt till punkt- implementationer. För att råda bot mot detta är det då önskvärt att olika system och applikationer ska kunna kommunicera med varandra genom att utbyta data på ett standardiserat sätt. För att uppnå dessa integrationsmål har en tjänsteorienterad arkitektur, Service Oriented Architecture (SOA) växt fram. Syftet med denna uppgift är att undersöka möjliga metoder för att utveckla en tjänstebaserad arkitektur för integration mot Avantra AB:s upphandlingssystem, Avantra Upphandling. Detta utifrån krav och direktiv som ställdes av Avantra samt de möjligheter och begränsningar som styrs av deras utvecklingsmiljö, -verktyg och -rutiner.

 There is a lack of research in the field of quality improvement efforts based on profound knowledge in social services. The current situation is therefore a significant knowledge gap in terms of studies of this type of systematic quality work and how it is applied in practice. This study therefore intends to describe Pilbackens quality work and further examine if the profound knowledge is consistent with quality work in microsystems by an analysis of Pilbackens work. The present study has been performed by a qualitative method and the material is collected through semi-structured interviews. In order to analyze the study?s result have profound knowledge and the model microsystems been used.

Account receivables tie up large amounts of capital in. Various reports show that the actual time for customer to pay their invoices is getting longer. This is a problem both from a society and a business economic perspective. The purpose of the essay is to find out if Swedish companies have longer credit days than normal contractual terms of payment and if so, can the business cycle or the geographical distribution of sales have an impact and does it make a difference if the companies have an active monitoring of the actual customer credit days. To answer this, we studied 12 listed companies in four different sectors between the years 2000-2008. In the analysis, we reason about the results of the study and how the various factors may have influenced the outcome.

För att den svenska skogsindustrin även fortsättningsvis skall kunna bidra positivt till den svenska ekonomin så är virkesförsörjning till industrierna kritisk. Den svenska skogen ägs till 50 procent av privata skogsägare (Skogsstyrelsen, 2012). Detta ger dessa en viktig roll i den svenska virkesförsörjningen då privata skogsägare utgör en stor del av marknadens virkesutbud. En skogsägares beslut om avverkning kan styras av olika mål, några av dessa är (Bertholdsson et. al., 2012): ? Rekreation och jakt ? Känslan av att äga skog ? God långsiktig avkastning ? God kortsiktig avkastning En skogsägare som styrs av känslan av att äga skog kan vara motvillig till att avverka då detta kan förändra just den känslan som skogsägare har.

The purpose with the essay was to study the school and the social welfare personnel respectively along with their perspectives and views on their collaboration in the work with socially exposed children and how the collaboration was formed.To get answers to my questions, I interviewed three teachers and three social welfare secretaries. The questions and the analysis were divided into themes: the collaboration between school and social services now and in the future, development of collaboration, and facilitation and difficulties.When analysing the interviews I found a consensus in some questions. All interviewed agreed on the importance of collaboration for the welfare of the child through continuous meetings. The relationship and dialogue between school and social services was vital. Both teachers and social welfare secretaries found it essential not to be seen as a hidden authority.

Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

Denna rapport behandlar utvärdering av urbana ekosystemtjänster på stadsdelsnivå. Eftersom ökad urbanisering leder till ökad belastning på urbana ekosystem är det viktigt att både exploatering och etablering av grönområden sker på ett hållbart sätt där ekologiska, sociala och ekonomiska faktorer inkluderas. Detta kan delvis uppnås genom att villkor i verktyg och certifieringssystem inkluderar aspekter för urbana ekosystemtjänster. Det undersökts hur certifieringssystemen BREEAM Communities och CASBEE for Urban Development samt verktyget Grönytefaktormetoden behandlar sådana urbana ekosystemtjänster. Analysen utgår från en föreslagen kategorisering av urbana ekosystemtjänster.

Subject: This paper is about Brand Extension and if the process differs when a company extends its brand from a service to a product in comparison to an extension from a product to a product. As an example we have analyzed the mobile phone business and the mobile phone operators who launch their private branded mobile phonesPurpose: The purpose of this paper is to analyze how companies use brand extension from service to product as a part of their brand extension strategy.Method: A literature study was done in the brand extension area, but also in the area of brands to have a deeper understanding for the subject. A qualitative study with interviews was combined with a quantitative survey study. On the basis of the theories we could analyze the collected data and fulfill the papers purpose. Results: Important features and differences in services and products were identified and the importance of a strong brand identity before an extension.

The purpose of this study is to increase the understanding for how home care services interpret and handle situations with and around caretakers alcohol use. Interviews have been conducted with two managers and six basic staff in two different home care service-groups. The interviews were individual with the managers and in group form with the staff. The interviews have been analyzed using Hasenfeld?s theory on Human Service Organizations and moral practice together with Beronius? interpretation of disciplinary exercise of power.

Common wisdom dictates that because payment of dividends decreases funds available for investment, a high payout ratio is to be associated with low earnings growth. This notion has been challenged in recent years by empirical research that has found a positive relationship between payout ratio and future earnings growth, both on the aggregated market level and the company level in different countries. This study investigated the aforementioned relationship on the Swedish market by statistically analyzing future earnings growth as a function of payout ratio on a large sample of publicly listed companies over the period 1980 to 2011. The results are in line with those found in previous research and indicate that companies with high dividend payout ratio tend to experience strong future earnings growth. The results are robust to the presence of mean reversion, the use of an alternative accounting measure of earnings, non-symmetrical earnings growth cycles and alternative practices for dealing with outliers..