The aim of this study was to investigate how the process of implementing a quality management system for food safety was handled in four different food producing companies in Sweden. The aim was also to analyze what difficulties the companies face and the possibilities that arise when certified. Furthermore, the Reason for implementation was discussed as well as the main expectations on the certificate. Implementing a quality management system is a good way of ensuring the quality and hygiene of the food production and it also increases the traceability of food products through the whole food chain. A food safety standard provides a method of preventing problems and crisis and it can also help to handle requirements from authorities, the market and others.

Många svenska medborgare är bosatta i Spanien och erhåller pensioner som utbetalas från Sverige. Det svensk-spanska dubbelbeskattningsavtalet innehåller bestämmelser om hur fördelningen av beskattningsrätten ska ske mellan Sverige och Spanien. Enligt dubbelbeskattningsavtalet har båda länderna rätt att beskatta inkomsten varför dubbelbeskattning uppstår. Enligt dubbelbeskattningsavtalet ska dubbelbeskattningen undanröjas genom omvänd avräkning. Den omvända avräkningen innebär att den skattskyldige initialt erlägger skatt i både Sverige och Spanien.

In this essay I aim to examine how the landscape of Mönsterås might have looked like during the Bronze age in order to get a better understanding of the house urn that C J Ekerot found in a cairn in Fälle. Mönsterås is an area which has a quality of permanence, from Stone Age to Iron Age with its culmination during the Bronze Age. I will discuss the use and symbolic meaning of the house urn. The house as a symbol during the Bronze Age seemed to have had an important place in the cosmology. I will also discuss the importance of cairns, especially in the archipelago areas.

The current debate about environment and climate change has contributed to more andmore investment in alternative energy sources such as wind, solar and biogas. The Swedish Parliament has set the target that wind power should supply 10 TWh in 2015.In Sweden, wind power establishment began in the early 1980s. Since then the development has gained a tremendous momentum. The purpose of this study was to find out what problems wind power brings and what power relations that exists in connection with wind power establishment and how the landscape is affected by windpower construction, focusing on some cases in Falkenberg and Varberg. This study shows that wind power establishment is a very complicated process.

The strategy when you change the visual part of the brand identity is often referred to as Corporate rebranding and is seen as a good way to show that a company has undergone a change. Despite high risks and high costs, this strategy has become more common and there are companies today who make the choice to change an already well-known graphic profile. This phenomenon is what underlies this essay?s problem statement: Why does a company with an already well-known graphic profile choose to change it and how does the process behind the change occur? In what way have the company?s customers recognized the change and how has the company?s image changed in this context? The purpose of this essay is therefore to explore the process that occurs when a company in the sport and fashion industry changes its visual identity and to explore how the company?s customers have perceived the change.To fulfil the purpose of the essay a case study was carried out on a company?s Corporate rebranding process. The company that was chosen was the Swedish sports retail chain Stadium Sweden AB who decided to change its graphic profile even though their logo was one of the two most recognized in their field.

To fulfill the climate target that EU and the Swedish government have decided to apply, it becomes increasingly important that the energy efficiency of existing buildings and making new buildings energy efficient as possible. Of Sweden?s total energy consumption in 2011 was 40% used by residential and service. Of the 40% of the energy consumption was 60% used for heating and domestic hot water. A report from year 2012 shows that one Reason why the heating volume is so great could be due to underestimating on the energy consumption for the heating in the planning of the building.

In this bachelor thesis the aim is to explore how university libraries and researchers function together. I will do this through interviews with phd students and examine how they Reason on the use of libraries and other resources available in campus and witch other methods they use to gather information. The graduate students differ in where they are with their research process, but all of them work in the field of social sciences. To help me in my analysis I have adopted Wilsons model of information behaviour and modify this to better suit my purpose. My findings show that they mainly use the library to access materials and avoid use of the librarians, due to perception of low usefulness.

AbstractBusiness, or business decisions always involves an endangerment from the company?s aspect, but when it comes to business with foreign countries the risk profile looks quite different from the profile the company has when its doing business inside the country. Therefore, it is extremely important for an export company or import company to carefully consider the risks that are enclosed with the deal, before he makes the decision to enter a deal. One of the most important risks a company have to considerate when doing business with foreign countries is the currency risk. A company is exposed to currency risk when either long-term or short-term changes in the exchange rate may affect the result of the company, competitive position and growth.

AbstractThis study deals with preschool children's ideas about water in our body. Ten children with the age of four to five were interviewed individually, the interviews were qualitative. The children were also asked to draw their answers and answer questions about a picture that represented the excretory system. The results of my study show that children did not have any knowledge about the water being vital for us. Preschool children had no knowledge of why it is important to drink water.

This study examines how yoga is presented in a Swedish journal called Sökaren. Sweden is often presented as one of the most secular states in the world, and for that Reason it is interesting to examine the Swedish way of religiosity by looking, in this case, at the depiction of yoga. I compare two periods of time, the first one from 1964 to 1974 and the latter from 1998 to 2008. I will thereby be able to examine tendencies and changes in the presentation of yoga. For a further understanding of the context around the elected periods this study introduces religiosity in Swedish society, such as Christianity and the New Age movement.

This is a study of how democracy is affected by regionalization. The study focuses on values related to the democracy; these values are representative, transparency, participation, anchoring of decisions and accountability. The case study for this essay is the Regional Development Council of Värmland case study of Region Värmland.1997 a proposition was put forward the Swedish government about changes in responsibilities regarding four Swedish counties. It was decided that Kalmar, Gotland, Skåne and Västra Götaland County would be part of pilot project with extended regional autonomy.Region Värmland was formed at 2001 as a Region Development Council and was at 2007 transformed to a co-cooperative body. Region Värmland has an indirectly elected council, i.e.

Private label introductions have been increasing in recent years. The main Reason for this is that private labels increase the retailer's profits in the category. The purpose of this study is to examine how a private label introduction affects the category's performance. This study was conducted by studying the category's performance before and after the introduction, two categories are examined. Data have been collected at a Swedish retailer and consists of 38 stores, all located in Sweden and within the same store profile..

This thesis deals with oval brooches from the Viking age. The aim of the study is twofold; the first goal is to identify and categorize the brooches according to an already existent scheme, created by two scholars on the subject. This has been accomplished in order establish a separate scheme for this particular material, which consists of two intact and 101 fragments of oval brooches, from Uppåkra in Sweden The other part of the analysis intends to ascertain to what degree it is possible to compare the material with other oval brooches found in Scandinavia, which theories exist about their disappearance and what the most plausible Reason for this is..

The object of this thesis is the foundation of ethics. The question is whether there exists a universal core to ethics consisting of a fundamental ethical principle across cultures. This principle could for example be the so-called Golden Rule, which goes as follows: ?You should do to others what you want them to do to you?. The Golden Rule is to be found in many of the world?s religions and is also reflected in secular society.

Business valuation is something that has been more general and discussion around this subject is very common. The discussions often revolve the various principles and procedures that a business appraiser can apply when a valuation of a business should be done. When there are different evaluation methods there are also resulting in an assumption that there are not so easy to create a complete objective business value. The individual evaluator choice of method will determine the result of the business value. The global world for each business has been more uncertain and turbulent/changeable which have tended to exacerbate the work for the evaluator to determine a business value.