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.

Sveriges har under flera år haft en hög ungdomsarbetslöshet och jämfört med andra länder i Europa ligger den på en högre nivå än genomsnittet. Enligt Statistiska Centralbyrån (SCB) beräknas arbetslösheten bland svenska ungdomar ligga på 26,4 procent vilket är högre än vad den var under samma period förra året. Det finns många skilda meningar kring varför ungdomar har svårt att komma in på arbetsmarknaden och trots de ekonomiska åtgärder som riksdagen genomfört så fortsätter ungdomsarbetslösheten att stiga.Syftet med studien var att söka djupare förståelse för vad som påverkar rekryterare att anställa eller inte anställa ungdomar. Vilka kvalifikationer och personliga egenskaper söker rekryterare och efterfrågas ekonomiska åtgärder eller vad tror de skulle underlätta ungdomars inträde på arbetsmarknaden? För att ta reda på detta genomfördes semi-strukturerade intervjuer med två rekryterare från tre olika branscher, hotell- och restaurangbranschen, IT- och telekombranschen och vård- och omsorgsbranschen.

The theory of deliberative democracy believes in collective decision-making to achieve an expanded legitimacy and rationality in the political process. It is argued that those good public dialogues best take places in public spheres between citizens, where the common interest is carefully thought about. This thesis was done with the assumption that theatre can strengthen the idea of the public sphere and create a meeting place in the civil society, where a good public dialogue can appear. To create a good public dialogue you need citizens that are corresponding and participatory. Citizens who participate in the political process develop an increased knowledge about the society and the more knowledge about the society the larger reason to participate.

This paper presents a study of educational materials used in Swedish language education. The aim of the study is to understand in which way multimodal resources can be used in texts, to benefit in the process of meaning making among pupils in the nine-year compulsory school. The theoretical framework used as a basis for understanding and analysing these educational materials is the social semiotic multimodal perspective and the design theoretical multimodal perspective. The study is a multimodal text analysis but it also involves analyses of the syllabi connected to the subject of Swedish language education. The extended concept of text was introduced in the year of 2000 in the syllabus and today multimodal texts are supposed to be part of the Swedish language education.

This Master Thesis has its basis in a political decision made by Centerpartiet. The primary goal of the decision was to construct a new government agency, with the power to decide over all areas concerning social insurance. To be able to do this safely, by a merge of two different agencies, the thesis looks at different earlier merges for signs. First of all two agencies, Swedish Tax-agency and Swedish Prison and Probation Service, are studied because they are considered succeful in their earlier merges. Two main signs are that it took a long while and that the organisations worked with similar things before the merge.

The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

Author: Martina Holgersson och Pranvera VishajSupervisor: Matts MosessonTitle: ?A study about how Social Services understand and put child perspective into practice?The purpose of this study is to describe and understand how the child perspective is perceived and put into practice by the Social Services. Our questions were: ?How is the child perspective perceived by the Social Services?? and ?In what way is the child perspective put into practice in the Social Services? work?? Our approach to knowledge is based on the hermeneutic tradition of knowledge. The essay rests upon semi-structured interviews with ten Social Services? workers.

This study, based on the socio-cultural theory of the book as a mediating tool, examines how four teachers say they work with the reader ABC-klubben. This is done with a focus on how they reason about choosing the level of readers for the pupils and about what compensation, if any, they make for pupils who read the simpler book and therefore miss the more difficult words and expressions. The result shows that all the teachers say that they take the pupils? motivation for and pleasure in reading as an important ground for the decision as to which reader a pupil should use, and that this decision is taken with a focus on the individual. When it comes to compensation for the pupils who read the simpler book, the teachers do not describe consistently focused work on this, but they describe a similar way of working whereby they nevertheless acquaint these pupils with the more difficult book and the harder words and expressions.

How does a social welfare officer know when a parent with mental illness or behavioral symptoms is harmful to the children? As a social you are confronted with different ethical dilemmas on a daily basis. The social welfare officers have to follow their own authorities, laws, guidelines and regulations while at the same time do everything to satisfy their clients? needs. This inconsistency can sometimes be difficult to handle.

This literature study describes the ways in which the spread of rabies can be prevented in India, what guidelines are set and also which methods have proved most effective. Every year rabies causes the death of around 20 000 people in India, which makes the prevalence in the country the highest in the world. The main source for human infection is bite wounds from infected dogs. People and animals can be vaccinated both prophylactic and post-exposure prophylactic (PEP), despite this the disease continues to claim high number of victims. The majority of those dying are young men and children from the poorer part of the population. Knowledge among the Indian population on rabies and its transmission routes, wound care and vaccinations is very limited.

AbstractThe aim of this essay is to analyse what roll repression has had in the making of my unpublished collection of poems entitled Hopp som i hare. I examine how the autobiographical subject abortion has influenced the writing process and the outcome of the poems. By presenting literature that?s been important in the making of the collection I show some thoughts and ideas about Post Abortion Stress Disorder, a diagnosis without scientific grounds. In a discussion I go through the whole writing process from subject and genre choice through the revisions till the final version that were sent to be commented by the class in creative writing at Växjö University 2008.

BackgroundThere are different organizational structures and control and it has been proved difficult to find a combination between these that leads to goal congruence and improved efficiency. An organization can be structured according to hierarchical levels and the decision making can be either centralized or decentralized. Organizational control can be classified according to the amount of rules and balanced scorecard can be used to weld together the structure with the control.PurposeThe purpose is to create an understanding of how two types of structures and control in an organization appears and also to investigate how these differ from one another concerning the balanced scorecard as a control system. We will also investigate how the variables goal congruence and efficiency are affected by the implementation of the balanced scorecard.MethodTo answer the purpose of this thesis we have mainly used the qualitative method since we have studied two organizations thoroughly through interviews on different levels of the organization. The study also has some quantitative elements since we wanted to get a more truthful picture of the organizations.

This paper examines, through questionnaire, how young students in upper secondary school in Malmo experience social integration. It also contain what they think should be done in order to improve the integration between youth that are ethnic Swedish and youth that have a foreign background. To understand the subject we started with a review over Swedish integration politic and its influence over Malmo and social integration in the country. We have used such theoretical starting points as identity and ethnicity in relations to the social surroundings, social affinity theory and flexible mindedness, making of groups among youth and factors to promote social integration. Our conclusion is that the experience of social integration between the two groups depends on how you experience yourself.

Risk management is a key competency that is constantly being researched how it can be improved within project management. The risk management process consists of four major steps: identify risks, assess the risks? significance on the project, evaluate and address the key risks and follow up.The majority of companies seem to neglect certain identified risks, and decide not to mitigate if the risk does not cause adverse effects to the business. To counteract undesirable consequences and help organisations to become more effective at managing risks an initial work has been conducted for a risk repository.The project develops a proposal on the design of a risk repository which aim to effectively support a database implementation. The study includes literature studies which resulted in a relational model for database implementation.

This Masters thesis work describes a comparison between two different methods for estimation of the down channel (base station to mobile subscriber) in Wide-band Code Division Multiple Access (WCDMA). The first estimation method, Optimal Feed-forward Channel Estimation (OFCE), is a conventional method that bases the estimates on data that is known to both sender and receiver, so called pilots. The second method, Decision Directed Channel Estimation (DDCE), is an elaboration of OFCE. It also uses user data for estimation. Simulations show that DDCE, in comparison to OFCE, does not attain an improvement in signal-to-noise-ratio (SNR) for high bit error rates (BER).