Previous research has, by studying large listed firms, identified cost reductions and knowledge transference as the primary reasons for outsourcing.  Previous research has also indicated that Business Process Outsourcing is likely to increase in popularity and experience high annual growth going forward. This study aims to explore why mid-sized and large firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of semi-structured interviews.  The results shows, like the chosen theories and previous research indicates, that the outsourcing decision is primary based on expected cost reductions.

The Swedish National Labour Market Administration wishes to acquire further knowledge about how the evaluation process of vocational rehabilitation at the employment service operates as a part of the quality assurance of this activity. The primary task for vocational rehabilitation at the employment service is to investigate the work capacity of unemployed people, to give them increased knowledge and better understanding of their own capacity concerning work or education. The aim of this study was to survey the evaluation process of vocational rehabilitation at the employment service in Sweden. Data were collected through telephone interviews with 15 occupational therapists employed at the employment service, who were working with vocational rehabilitation. The result shows that the investigation of work capacity can take place in different environments and that the space of time for an investigation can vary.

Phosphate is a used as a surface treatment method which is used for various purposes in the industry. In this case, phosphate coated wire is used in the processes to achieve a desirable outcome. The reason to why phosphate coated wire is used in the production process is because phosphate acts as an accumulator, where it stabilizes the lubricant on the surface of the wire. Lubrication is important because it plays a major role in the roll quality and characterizes important benefits regarding the outcome.Currently, SKF has to wash away all phosphates residues after extrusion process in an operation called tumbling. The main reason for this is simply because the surface has to be completely free from lubricants and coatings till the next step of process.

With this essay we want to describe the transformation process that the real estate owner has to go through to sell the current rented flats to tenant. We also want to provide an understanding how the valuation is performed in the transformation process and highlight the issues that affects the price in the valuations. In the essay we would like to see if the valuation and the transformation process differ in a public real estate company compared to a private real estate company. Based on this we have asked us the following question to answer: -Is there any differences in how real estate?s are valued in the transformation process between public real estate companies and private real estate companies? We have used a qualitative approach to keep our main question.

The aim of the thesis is to investigate to what extent the pedagogy process has been affected by the close collaboration between librarians and teachers when it comes to education on the information search process. The thesis shows that the librarian is seen as an acting intermediate for information, and is regarded as a part of the learning process. The issues covered comprise of how students, teachers and librarians perceive that the students becomes information literate, how they perceive that the subject fields are covered, and how information has been transmitted, and how all this has been affected by the fact that the librarian is actually less available in person. Also, the following questions are discussed; how do librarians, teachers and students interact through the homepages of the course and "the landscape of studying"? And in what respect have the old library halls changed into that, which is available 24 hours a day, with different kinds of meeting opportunities where the search of information has been integrated with group projects? The foundation of this study is built on an evaluation of a project comprising of virtual study environment at the University of Linköping.

Ett allt vanligare uppdrag inom hydraulisk modellering är att undersöka hur nya bostads- och handelsområden påverkar statusen för äldre befintliga ledningsnät. I nya områden anläggs nästan uteslutande separatsystem och eftersom nya områden oftast uppförs utanför den befintliga bebyggelsen måste spillvattnet från dessa områden transporteras genom det befintliga avloppsnätet, vilket kan vara helt eller delvis kombinerat.I stadsdelen Hjorthagen i Stockholm planeras 5000 nya lägenheter att byggas och spillvattenflödet från dessa skall anslutas uppströms det befintliga kombinerade ledningsnätet i området. Examensarbetet har gått ut på att undersöka hur det kombinerade ledningssystemet påverkas av den tillkommande spillvattenbelastningen. Syftet var att undersöka hur den dimensionerande spillvattenavrinningen påverkar de åtgärder och kostnader som behövs för att få det utökade ledningsnätet att fungera, samt att utreda behovet av ytterligare anpassningar av ledningsnätet inför framtida klimatförändringar.Vid beräkning av bräddvolymer simuleras vanligen spillvattenavrinningen från medeldygnsförbrukning av vatten. I studien har det även ingått att undersöka om detta sätt ger lägre bräddvolymer jämfört med att variera vattenförbrukningen med ett veckomönster.Med modelleringsprogrammet MIKE Urban undersöktes tre fall av dimensionerande spillvattenflöde från det tillkommande området i Hjorthagen.

The purpose of this thesis is to shed light on how evidence-based librarian and information practice (EBLIP) is understood and practised at some Swedish hospital libraries, and also to analyze how EBLIP functions as a strategy to bridge the gap between research and practice as described by Haddow & Klobas. The theoretical framework for the study is partly based on Haddow & Klobas description of the gap between research and practice in the field of LIS and partly a description of the EBP-process which plays a key role in the use of EBLIP. Interviews have been done with four people, three librarians, all with management experience, and an academic development officer, active at three different hospital libraries where EBLIP is practiced. All informants believed that it is important to make use of research results in order to improve services and practice. In their efforts to apply the research findings the informants face a number of hindrances, which indicates a gap between research and practice.

Ett mycket högexploaterat förslag utformas där en egen identitet skapas åt Arenastaden i Växjö. Solens gång, bullerkällor, brandrisker, kulturhistoriska värden och många mål i kommunens visionsbild för Arenastaden väger in vid utformning av förslaget. Förslagets nya upplevelsevärden och andra kvalitéer analyseras med hjälp av en solstudie, bullerkällsundersökning och analysmetod av Kevin Lynch. Projektuppgiften är baserad på att en mycket hög exploatering drar ner på områdets upplevelsevärden. Då analysens resultat föll annorlunda erhölls ett annat resultat ? metoden; att bygga på höjden besparar grönytor och de värden som mäts vid en Lynchanalys..

Detta arbete undersöker möjligheterna att ta fram riktlinjer för en transformation från modelltyperna i EKD, som är ett mindre formellt semi-formellt modelleringsspråk, till UML, som är ett mer formellt semi-formellt modelleringsspråk, i syfte att komma närmare en systemspecifikation som kan implementeras som ett IT-system. Arbetet är utfört med en designansats som grund för hur arbetsprocessen sett ut. Processen följer genom hela arbetet och kan läsas om under metodkapitlet. Arbetet tar upp frågor som vilka modelltyper som är lämpliga att transformera till, vilken information som kan transformeras, vilken information som inte kan transformeras och vad som kan göras med denna. Riktlinjerna testas i valideringssyfte även på EKD modeller som skapats i annat syfte än för denna rapport..

This Master's thesis aims to investigate the reference interview using the discourse analytical method discourse psychology. The reference interview has been studied thoroughly, and its importance has been proven repeatedly within the field of Library and Information Science (LIS). However, it has never been studied from a discourse analytical point of view before.The material for our study was gathered at Malmö public library, and consists of 10 tape-recorded and then transcribed reference interviews. Our study shows that there are several discourses within the reference situation. The dominating discourse, the reference interview discourse, is found within all the reference interviews.

Today multi-touch technology is the basis for many new techniques designed to improve interactions with computers and mobile devices. It seems that multi-touch screen interface makes the user handling very natural in the sense that there is no need for a manual in how to interact with the object on the screen. The aim with this paper is to establish a fundamental set of design principles intended specifically for large multi-touch interfaces. To reach this goal we have implemented a couple of sub-goals beforehand: It was essential that we acquired a good understanding of the current state of the multi-touch interface and the different implementations that exist today. To make this possible we constructed a multi-touch display, "Rosie". Knowing how the hardware is produced today will help us understand the limitations and also the possibilities of the design implementations today and in the future. We also needed to devise a sound interaction design process that conveys the modern designers work.

Purpose: This paper aims to describe the socialization process that audit associates experience within an auditing firm that is included in the Big 4-sphere. Our purpose is also to describe which attributes that characterize the organizational identity, and how these attributes are reflected in the self-image of the associates. Furthermore, we seek to explain how the socialization process has influenced the organizational identification. This subject is of interest since the business of auditing is facing higher demands from regulators and politicians, due to the bankruptcy of HQ-bank among others during the financial crisis in the beginning of the 21st century. Earlier research claims that the socialization process of recruits, especially in the initial state of the employment, has a major impact on their future values and attitudes in their job performance.

SMC is in the process of developing a micro simulation model. The existing micro simulation model developed at Cornell University for US data, CorSim, is one of the fundamental parts for the new micro simulation at SMC. To develop the Swedish model, Swedish data on all individuals in Sweden during 11 years are also available. These data are organized in a database. This paper describes the process of rebuilding the database to a more useful structure.

This paper investigates a number of components that influence the relationship between consultant and client in a procurement process of ERP. The paper deals with Trust, Commitment, Cooperation and Satisfaction. The problem lies within the fact that consultants do not know how and to what extent the components affect relationship quality. Based on the theories in the areas of procurement, relationship marketing and relationship quality, information has been gathered about how the various authors believe a procurement process works, how they view relationship marketing and how relationship quality is created. The components discussed are trust, commitment, cooperation and satisfaction.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..