The purpose of this thesis is to achieve an increased understanding of factors and considerations of importance to larger companies? purchases of tax consultancy services. Based on a qualitative case study, the thesis more specifically analyzes purchasing companies? perception of quality in tax consultancy services, how the companies organize their purchases of such services and the relationship between purchasing companies and tax consultants. The study suggests that tax consultancy services constitute a heterogeneous group of services which are normally purchased by people in charge of either accounting or tax matters in the purchasing company.

Background: The situation for Swedish agricultural production today is characterized by an increased competition, particularly after the country joined the European Union. Swedish agricultural production laws guarantee safe, high quality foodstuffs. However, due to these strict laws, Swedish farmers face higher production costs than their competitors. Meanwhile, cheaper imported goods compete freely on the Swedish market. Swedish agricultural production must find new ways to survive in the increasing competition.

Denna uppsats syftar till att ta fram ett teoretiskt underlag för hur miljöprojektet CLICC (Climate Living In Cities Concept) i Malmö skulle kunna utvecklas med hjälp av teorier kring de relativt nya begreppen Spelifiering och Captology. Målet är att förbättra den miljökommunikativa processen där de boende i bostadsförening Hilda ska motiveras att minska sina koldioxidutsläpp med 50 procent. Metoden för denna studie utgörs av en kombinerad litteratur- och en fallstudie. Forskningen kring Spelifiering, Captology och miljökommunikation utgör grunden för denna studie. Detta har sedan kompletterats med en intervju där Miljöförvaltningens projektansvarige för CLICC har gett sin bild av projektet och de hinder som existerar. Uppsatsen utmynnar i ett antal teoretiskt grundade förslag som behandlar möjligheten att, med hjälp av Spelifiering och Captology, överbrygga miljökommunikativa hinder och uppmuntra de boende till att både delta i projektet och förändra sin livsstil i en mer miljöanpassad riktning..

There are several reasons why organic chicken production is scarce in Sweden. Lack of slow growing (SG) strains combined with higher production costs, lower meat-yield and uncertainty of consumers? willingness to pay seems to be the main reasons. EU-legislations imply use of indigenous slow- or medium growing strains in organic production, nevertheless, fast growing (FG) broilers are often used due to their effectiveness. Increased consumption of processed food creates a market for conventionally rearing of very heavy broilers.

Att sociala medier och dess användarantal har ökat avsevärt de senaste åren kan knappast ha undgått någon. Som en konsekvens av detta produceras idag enorma mängder data som kommit att tituleras ?The Big Data?. Det råder idag en stor hype kring begreppet och de affärsmässiga möjligheter som fenomenet skapar. I relation till en explosionsartad användning av sociala medier och med den entusiasm som ?The Big Data? har mötts av, har vi observerat ett annat fenomen: konsumenter som hashtaggar sina Instagrambilder med varumärken och produktnamn.

Diet is mentioned by many seamen as a subject of joy and aims to give nutritional value and sufficient energy to manage a long working day at sea. The purpose with this investigation is to examine if there is a need among seamen to receive more information about diet regulations onboard and if they wish that it was shaped differently to meet their demands. The study is based on a literature part where diet regulations are examined and an interview part with semi structured qualitative interviews with five seamen. The conclusion of the study indicates that seamen have limited knowledge about the enunciation of the regulation, where it is to be found and consider it to be imprecise. Interviews showed that seamen believe that variety is the most important factor in diet intake and it was this expression that they primarily wanted stated in the regulations.

Aims The aim of this study was to investigate how personnel within food control are regarded from different perspectives and to find the answers to the sub questions:- what is included in the profession of food control?- what are the requirements for personnel within the profession of food control?- how is the profession perceived from different perspectives?- how do personnel within the profession of food control estimate their psycho social working conditions?Method The study included 68 individuals (34 female and 34 male) and was conducted via observations, web-based surveys and survey-based interviews. Conclusion - The study was feasible.- The overall goal of the study as well as the research questions were answered to and contributed to clarify what is included in the profession of food control. - Quality measures should be implemented to greater extent within the development of the national food control system..

I detta arbete undersöktes och jämfördes begreppskoherens och attityd till fysik bland elever på fysik- respektive naturvetenskapsprogrammet vid gymnasieskolan Polhemskolan i Lund. Begreppskoherensen undersöktes med Force Concept Inventory som är ett omdiskuterat flervalstest från USA som ska mäta studenters begreppskoherens för kraftbegreppet inom den klassiska mekaniken. Eftersom många undersökningar visar att intresset för fysik minskar undersöktes också elevernas attityd till fysik med ett svenskt test av Likertmodell. Undersökningarna gjordes på elever som precis börjat åk 1 och på äldre elever som läst kursen Fysik A inom båda programmen. Resultatet av undersökningarna är att eleverna på fysikprogrammet har större begreppskoherens för kraftbegreppet än eleverna på naturvetenskapsprogrammet och att begreppskoherensen höjs efter Fysik A. Attityden till fysik är dessutom mer positiv på fysikprogrammet men eleverna på naturvetenskapsprogrammet har större spridning i attityd.

Background:Chronic heart failure (CHF) is a complex clinical condition. The higher survival rate after heart attack and other heart diseases, plus aging population, has led to more CHF patients. Symptoms can have negative impact on exercise capacity, ability to perform activities of daily living and quality of life. Heart failure clinics have been established to help better quality of life. Helping to stabilize and maintain patients´ health can reduce the need of hospital admission.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

It has now passed two years since the new site- and construction law, PBL, went into force. It replaced the previous PBL applicable since 1987, and it involves relatively large changes in many different areas of the construction sector. The ambitions of the new law are for instance to simplify and clarify the legal text, increase efficiency in the permitting processes and improve the quality of construction. To achieve this, a variety of changes was made. Some of the most important are: inserted deadline in the processing of building applications, extended assessment of building applications, revised rules about controlplan and quality manager, a certificate is required to start and end the project, an additional meeting is inserted and the construction management of the municipalities will have to do a mandatory visit at the work scene.

Due to the fact that bottled water has negative impact on the environment,Elite Hotel hasdecided to stop serving bottled water in their restaurants. Since Swedish tap water is regarded tohave great quality,Elite Hotel wants to look at the possibilities to carbonate their own sparklingwater and serving it in fancy carafes. This Master of Science thesis is about constructing a costefficient water carbonator system that suits Elite Hotel?s need specification. This thesis alsocovers other water refinement criteria.The work has been divided into three parts.

Sustainability work is something that is emphasized more and more. Corporate Social Responsibility, CSR, is discussed and the question of how much responsibility companies should really take is frequently in the news. Companies tend to ask themselves how much responsibility they should take. CSR is a common concept of companies environmental and social work and a concept we tend to see here and there in our modern society. CSR includes companies? social responsibilities, both in terms of carbon footprint, working conditions, social responsibility and more.

The level of help and support given to elderly people over the age of 65 has been regulated by two separate laws; 1-the Act concerning Support and Service for Persons with Certain Functional Impairments (LSS) and 2- Act of Social Services (SoL). Recent changes in the legislation could cause local authorities to deal with these issues in different ways. The aim of this study was to examine and evaluate possible differences in the level of support for the elderly, dependant on which of the two laws was used in the decision process.The questions raised in this paper are· What are the major differences in the purposes of the two legislations?· How will the decisions be influenced dependant on what law is used? Do the decisionmakers identify the difference between the quality levels "good" and "fair"?· How is the process of care organised and managed within each of these legislations and how is the personnel used?· Are there differences in quality regarding freedom of choice, your own right to decide, influence, comprehensive view and continuity in the efforts given?· What development can you see in these fields of care.As a method I have used a case study involving four big cities in Scania. The most interesting and essential knowledge in the study was obtained from qualitative interviews with eleven decision-makers in the four communities.The result of this study indicates that there are more similarities than differences in the purposes of these laws.

Purpose: The purpose of this thesis is to compare and analyze Malmö Aviation and Rica Talk Hotel's service culture. This is done by examining three themes, the organizations ways of working with training, motivation and empowerment of frontline employees.Method: The essay is a case study-based qualitative research which mainly focuses on semi-structured, qualitative interviews with various people within the two organizations.Theory: The theoretical framework considers theory within two sections. The first section, the organizations importance in service quality, focuses on service culture or service climate and different management strategies. Section two, the employees? importance in service quality, focuses on three themes: training, motivation and empowerment of frontline employeesResults: Both Malmö Aviation and Rica Talk Hotel are companies that put great emphasis on developing and maintaining a quality service culture within the organization.