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.

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.

Today it is mandatory for every college or university student to pay a union fee to their student?s union. The fee is mandatory and is a payment for writing examinations, receiving grades. The fees purpose is also intended to secure the education quality and student influence. In the presence of the abolishment of the union fee the Swedish student?s unions stand before an uprising competition between themselves and most likely a decrease in membership.

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.

Background: Since the coining of the phrase lean production by Womack, Jones and Roos in 1990, this mass production system of Japanese origin has been implemented in a multitude of organizations throughout the world, the results being predominantly positive from a financial point of view. The possibly negative effects of mass production on worker motivation have been discussed since quality of work life became an important political issue in Sweden in the 1970?s. As the popularity of lean service is now increasing, there are still unresolved issues regarding the transferability of a mass production system to the service industry, particularly with regards to the motivation of service employees.Purpose: The purpose of our thesis is to study the lean system of a Swedish bank, SEB Way, from a management- as well as an employee perspective in order to describe how lean may affect the work motivation of service employees.Research procedure: The study is empirically based on observations and interviews on multiple hierarchical levels at SEB. We have conducted a total of 13 interviews with front line employees at SEB, with the central SEB Way team as well as two external lean specialists.Results: The study indicates that SEB Way has little direct influence on the intrinsic work motivation of the SEB front line employees, as work motivation was present prior to the implementation of lean.

The main purpose of this essay is to study the role of documentation in Swedish health care today and the consequences of the augmentations in paper work that have taken place during the last couple of decades. The method used in this study is interviews with health care personnel.The following questions are treated:-       What kind of documentation has increased in Swedish health care?-       How is the patient/health care professionals affected?-       How is the work of the health care professionals affected?The conclusion of the essay is that the increasing amount of time spent on documentation that for much part has never been performed before, (such as risk analyses, statistics and writing much more thorough charts), has consequently left very little time for actual patient care. The research also showed that faith in health care professionals has significantly decreased and that one of the major reasons for increased documenting is the anticipation of and therefore protection against potential complaints. Finally there seems to be a greater focus on being service-minded rather than on providing quality health care..

Literature describes what it is like to be a leader in the healthcare and what is looked upon as the most characteristic quality for female leadership. Women often use a leadership technique that motivates the employee and they allow themselves to develop a humanitarian leadership. The aim of this study was to describe female head nurses? experience of their leadership in healthcare. The collection of data has been carried out from interviews.

Denna undersökning behandlar om det finns en skillnad i hur Total Quality Management, TQM, och rivaliserande teorier påverkar prestationen hos företag. Dessutom undersöks om det finns en skillnad mellan de företag som är rutinorienterade gentemot de som är kunskapsorienterade. Totalt skickades en elektronisk enkät ut till 265 företag, inom en snarlik bransch, lokaliserade runt om i Sverige. Totalt erhölls 49 svar vilket motsvarar en svarsfrekvens på 18,5%. I takt med att konkurrensen hårdnar inom affärsvärlden blir det allt viktigare att hitta nya strategier för framgång.

Aim: To examine how midwives describe good and safe postpartum care of mothers with infants in neonatal care, and which prerequisites and obstacles they see to giving good and safe care while minimizing time of separation. Method: Semi structured qualitative interviews with ten midwives at two maternity wards in Uppsala. The interviews were recorded, transcribed verbatim and processed by manifest analysis. Results: Three categories were identified, Good and safe care, Organization as an obstacle and The midwife role. Good and safe postpartum care of mothers with infants in neonatal care required knowledge, appropriate equipment, good guidelines, possibility to see the mother, contact between mother and infant and good collaboration between the maternity and neonatal wards.

In today s society, services are becoming more and more important. They are however, partly because of their immaterial nature, separated from traditional merchandise, why the marketing and producing of them differs. Quality errors in a service are often difficult to discover before the service is brought to a customer, since the producing and consuming of it often takes place simultaneously. Quality errors in a service process are called service failures or in Swedish tjänstefel. Nevertheless, with an effective service recovery process, dissatisfied customers can be turned into satisfied ones.

Until the beginning of the 1900:th century the paper making process was handicraft. The paper machines that have been developed since then are as impressing in size as fascinating when it comes to the technique. The process has always been improved to give a better paper for lower costs, with as short manufacture time as possible. Stratified forming has been a reality since 1830. From the beginning it was applied to board and paperboard.

Photography has long been of importance for humans in aspects of community, sharing and documenting. It has previously only existed in analogue format and with larger cameras. We have presently reached a new generation of cameras and photography. The new smaller compact cameras that are provided with most cellular phones take digital images of varying quality and accounts for a large part of photography. With the emergence of social media, photography and social interaction combined came photo applications with different features.

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.

Background Anesthesia-related deaths are common in dogs, especially in the postoperative period, in compare to humans. This study aims to describe and elucidate the qualities of the postoperative care for dogs in Sweden. Method To investigate the postoperative care, a qualitative study was made by interviewing personnel in the animal health care sector. The primary information from the interviews was analyzed in a qualitative manor and a few distinguished qualities came forth. Results These qualities describe the postoperative care and include preventive activities, postoperative activities, monitoring and communication. A variation in regards to the results was seen between the interviewed.