Att fakturera är något som alla företag måste göra för att tjäna pengar. Fakturering kan ske på flera olika sätt och det finns olika åsikter vad som är att föredra bland företag när det handlar om hantering av fakturor. Teorin menar på att använda sig av elektroniska faktureringssätt är mer effektivt än fakturering via traditionell post. Syftet med denna forskning var att ta reda på varför företag i Sverige år 2015 väljer att skicka, mottaga och hantera fakturor med post när det finns alternativa metoder som PDF via mail och vad det är som gör att företag inte byter från det ena förhållningssättet till det andra..

The aim of this thesis is to investigate whether legal rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security.It has been questioned if the regulations concerning postponement of payment of tax are compatible with the requirement of legal security. Of course does not a taxpayer want to pay tax that he or she consider incorrect, and that has not been under trial by an impartial authority. If the request for postponement of payment of tax is rejected, the consequences for the taxpayer can lead to huge financial losses.

The focus of this thesis is a specific part of Swedish library policy called library plans. A library plan is a political document created with the purpose of constituting a platform for co-operation between different library systems within a municipality, e.g. through determining and analysing the needs for library activities within municipalities in Sweden.This thesis´ aim is to investigate whether library plans are, or can be used as, a tool for change and thereby increase legitimacy for public libraries in Sweden.We have examined aspects of library plans using theories from change management to determine whether these plans include tools focusing on conditions in organisations that could result in an improved and stronger position in the society for public library. Through the use of theories from new institutionalism we opted for an understanding of the interaction between the libraries and the context in which they are part of.Upon examining 23 library plans, we discovered similarities as well as diversities among them. From our study we have drawn the conclusion that it is important to analyse the specific needs of each different municipality and to consider these individual conditions and needs when developing and composing the library plan.

Local cultural environment planning in Sweden often comes to rely on municipal heritage plans. These plans are meant to facilitate management of local cultural values, work as a tool for local planning and increase awareness of cultural environments for the public. In the last decades public participation in planning has become more and more of the ideal strategy, challenging the idea of cultural environment planning as an expert-led field. The idea of the field as one that implicates public participation as a strategy has been fortified in Sweden through national goals, government bills and conventions. Nevertheless the implementation of public participation in municipal heritage plans remains quite uncharted. The aim of this study is to explore public participation in regards to how municipal heritage plans are developed and the perception of public participation in cultural environment planning amongst professionals, comparing bigger and smaller municipalities.

This paper is about employer?s obligation to establish plans for equality between the sexes and the practical use of these plans. The aim is to clarify what national and international law states about plans for equality between the sexes, and to examplify how plans for equality between the sexes is used in practice.For this paper juricprudential metod with a social science perspective is used. Current law has been examined, but this paper also contains an empirical part consisting of interviews with two individuals from a municipality and a private company, and an examination of the two organizations? plans for equality between the sexes.Employers with over 25 workers owe to establish a plan for equality between the sexes.

The aim of this Master?s thesis is to examine in what way the introducing of library plans in three municipalities have affected the work in library organizations. We base our study on a new institutionalist perspective, which focuses on changes in organizations from a social and interpretative perspective. By using this theoretical framework, it is possible to study how interpersonal relations affect the development in library organizations. Through qualitative interviews with ten librarians, we investigate how the establishing of library plans has influenced, and been influenced by, the library field and by the environment, i.e.

The purpose of this essay is to examine how librarians perceive library plans, if they are important for their work and if so, in what ways. In order to analyze this, I have used a phenomenographic approach. My goal, by using this method, is to uncover perceptions and variations among these. The research questions are: What variations of perception of library plans exist among librarians? To what extent can the varied perceptions of library plans be linked to librarians' work? What does the variation of perception say, in relation to the expectations expressed in international and national documents, about library plans? The material used in a phenomenographic analysis consists of interviews.

Forest management plans have been sold to private forest owners by wood supplying companies for a long time. These plans are considered to be effi-cient tools to identify measures and wood volumes, and are simply a starting point for discussions between private forest owners and round wood pur-chasers. However, large variations are observed between different purchas-ers, in their usage of the plans. The purpose of this report is to identify to what extent a forest management plan can promote an increase in the amount of wood which a round wood purchaser can obtain and to find differences in the way of using the plans between different wood purchasers. Furthermore, the purpose is also to ana-lyse if varying owner structures can be underlie variations in the selling of forest management plans. Qualitative interviews with nine of Stora Enso?s round wood purchasers were performed.

ABSTRACT Title: Salesmen & Compensations - A qualitative study regarding salespeoplesexperiences with different compensation plans. Authors: Milenko Bijelic & Robin Heimberger Supervisor: Lars-Johan A?ge, Jonas Molin & Jens Eklinder Frick Date: 2014 - JuneAim: The aim of this study is to examine how salespeople respond to a fixed compensation plan versus a compensation plan based on a variable pay and how the implementation of these compensation plans can affect sales peoples? emotions and motivation.Method: For this study, a qualitative method has been used. Data for the study has been collected through semi-structured interviews and the empirical data has been presented and analyzed using the well-grounded theory.Result & the contribution of the thesis: The result of this study shows that there are differences in how the compensation plans tend to affect salespeople regarding an number of different factors. The study contributes with a greater understanding about how compensation plans affect salespeople.Suggestions for future research: For future research we suggest a quantitative study with the same aim as we have used for this study so that a generalizable understanding about sales peoples? experiences with different compensation plans can be conducted.Key words: Compensation plans, motivation, stress, variable pay, fixed pay .

ABSTRACT Title: Salesmen & Compensations - A qualitative study regarding salespeoplesexperiences with different compensation plans. Authors: Milenko Bijelic & Robin Heimberger Supervisor: Lars-Johan A?ge, Jonas Molin & Jens Eklinder Frick Date: 2014 - JuneAim: The aim of this study is to examine how salespeople respond to a fixed compensation plan versus a compensation plan based on a variable pay and how the implementation of these compensation plans can affect sales peoples? emotions and motivation.Method: For this study, a qualitative method has been used. Data for the study has been collected through semi-structured interviews and the empirical data has been presented and analyzed using the well-grounded theory.Result & the contribution of the thesis: The result of this study shows that there are differences in how the compensation plans tend to affect salespeople regarding an number of different factors. The study contributes with a greater understanding about how compensation plans affect salespeople.Suggestions for future research: For future research we suggest a quantitative study with the same aim as we have used for this study so that a generalizable understanding about sales peoples? experiences with different compensation plans can be conducted.Key words: Compensation plans, motivation, stress, variable pay, fixed pay .

I got interested in this subject when I came in contact with Västtrafiks new paymentsystem myself during my visits in Gothenburg. I suspected problems with the informationmaterial regarding it and others seemed to share my opinion that the payment system wasdiffcult to understand. When I contacted Västtrafik and asked them about the paymentsystem they confirmed that some understanding diffculties had occurred. With thatconfirmation I decided to make it my project to look in to the matter.Some methods were used to identify the problems. The methods could again confirm thatthere were some problems with the payment system and that the information material wasa vital reason.

This essay is a product of our examination work on candidate level in Interaction Design. The aim in this project was to design a digital wallet integrated into a cellular phone and make it as an electronic payment tool. In our project the goal has been to create a digital wallet not just for payment, but also develop it into a complete digital wallet, replacing visa, membership card, student cards, id card and receipt. Our ambition is to take care of current qualities of today's wallet and improve where it is possible so that can be replaceable with the digital wallet..

Researchers today anticipate that in the near future, the majority of the owners of a smartphone will use it as a wallet, i.e. for contactless payment. The technology that enables contactless payment today is ?Near Field Communication? (NFC), which is increasingly embedded in smartphones. Applications like mobile payment between a phone and a terminal use NFC.

I got interested in this subject when I came in contact with Västtrafiks new paymentsystem myself during my visits in Gothenburg. I suspected problems with the informationmaterial regarding it and others seemed to share my opinion that the payment system wasdiffcult to understand. When I contacted Västtrafik and asked them about the paymentsystem they confirmed that some understanding diffculties had occurred. With thatconfirmation I decided to make it my project to look in to the matter.Some methods were used to identify the problems. The methods could again confirm thatthere were some problems with the payment system and that the information material wasa vital reason.

The aim of this master?s thesis is to examine which ideas about the public library that appear in a selection of municipal library plans and to examine if these ideas are unanimous. The comprehensive questions are: Which ideas about the public library appear in each municipal library plan? How do the ideas agree in the different municipal library plans? The sub questions are: Which judgements of reality appear in the different library plans concerning each municipality and its library needs? How do the municipalities define the concept of development and future demands in the municipality on the basis of the judgements of reality? Which recommendations do the judgements of reality give and how is the plan of action that is established in each library plan justified? Which fundamental views of reality, i. e.