Mervärdesskatten på restaurang- och cateringtjänster sänktes från 25 procent till 12 procent den 1 januari 2012. Sänkningen var en del i den sittande regeringens övergripande mål om en högre varaktig sysselsättning.De flesta utvärderingar på sänkt mervärdesskatt har fokuserat på effekter i konsumentpriser. De utvärderingar som genomförts pekar alla på att övervältringen i konsumentpris har varit relativt låg, varför mervärdesskattesänkningar sällan verkar komma konsumenten till godo.En sänkt mervärdesskat, som inte resulterar i ett fullt prisgenomslag på konsumentpriser, skapar ett ekonomiskt utrymme för de företag som blir träffade av reformen. Det utrymme som skapas har företagen full dispositionsrätt över, varför en utvärdering på endast konsumentpris är allt för begränsad och riskerar att inte fullständigt fånga reformens effekter. Denna utvärdering utökas till att omfatta effekter på sysselsättning, omsättning, produktionskostnader och investeringar.Då den här typen av reform är svårutvärderad i sin natur, på grund av bristen på kontrafaktiska utfall, tar studien fasta på att det finns gränsregioner i Sverige som är utsatta för internationell konkurrens, vilket gör det möjligt att förhålla sig till effekter utöver ett före- efterperspektiv.

AbstractThe aim of this study was to illuminate and collect existing research from the beginning of the 21 st century about nurses work environment in institutional and elderly care in Sweden.A literature review was made by analyzing eleven scientific articles. The result showed mainly information about nurses work load. The information dealt with high work demands, too much responsibility, shortage of staff, time press and stress. Furthermore nurses reported a lack of co-operation between staff and management. An important part in nurses? work was appreciation from colleagues, management, patients and relatives.

This study is about how school counselors in Kalmar County view the need for a pupil curative work online, what they believe are ethical aspects to be considered in social work online and if they feel they have sufficient training to conduct pupil curative conversations online. The aim has been to make contact with universities in Sweden to see if they have elements of social work education that lectures a social work online.The study is based on semi-structured interviews with school counselors in Kalmar County. The majority of the interviewed school counselors lacked the knowledge and experience of a student curative work online but some had discussed this phenomenon at work. One counselor worked daily with a pupil curative work online. The intention of interviewing universities to investigate whether there are elements of social work education that addresses a social work online defaulted unfortunately because they choose not to participate in the study.The main conclusion of our study is that school counselors consider themselves lacking sufficient knowledge to conduct pupil curative conversations online.

This study is about how school counselors in Kalmar County view the need for a pupil curative work online, what they believe are ethical aspects to be considered in social work online and if they feel they have sufficient training to conduct pupil curative conversations online. The aim has been to make contact with universities in Sweden to see if they have elements of social work education that lectures a social work online.The study is based on semi-structured interviews with school counselors in Kalmar County. The majority of the interviewed school counselors lacked the knowledge and experience of a student curative work online but some had discussed this phenomenon at work. One counselor worked daily with a pupil curative work online. The intention of interviewing universities to investigate whether there are elements of social work education that addresses a social work online defaulted unfortunately because they choose not to participate in the study.The main conclusion of our study is that school counselors consider themselves lacking sufficient knowledge to conduct pupil curative conversations online.

 The purpose of this study was to study how surgical nurses experiences their work order in the operating room (OR), and how they experience their psychosocial work environment and work organization in terms of hierarchical structures..

Systematic quality work in preschool ? How preschool teachers thinking and working with systematic quality work The purpose of this study was to investigate how Swedish preschool teachers thinking and working with systematic quality work. All Swedish preschools are required to work systematically with quality. This involves several steps that follow each other in a specific order. It includes following up, documenting and evaluating preschool activities.

In recent decades, the concept of corporate culture has emerged as an increasingly important factor in the business world, as evidenced by a rise in research and efforts to direct it in various ways. The pandemic has led to significant changes in work processes and office environments as operations shifted to remote work. The purpose of this report is to investigate the impact of remote work on corporate culture and its potential advantages and disadvantages. Additionally, the report aims to analyze how corporate culture currently looks, considering the potential presence and adaptation to hybrid work. Based on a multi-case study, it includes interviews with ten individuals from five different organizations.

Regionalization has become a catchphrase in European countries during the last twenty years with the establishment of the European Union. An ideational development has occurred during time towards emphasing more politicially powerful regions with the idea of new regionalism. Sweden represents a deviant case study, where regions historically have been politically weak and where Sweden has been characterized as a strong unitary state. The aim of this paper is to analyze the political debate in the Swedish parliament concerning the implementation of a stronger regional level (storregioner) during 2007-2010 and to determine if the debate can be characterized as a case of depoliticalization. The theory of depoliticalization have been introduced by Richard Katz and Peter Mair to explain why political parties through external pressure from europeanisation and globalization tend to become more consensual with similar political agendas, leading to a diminished the lef-right scale.

For many years, sugar beets have been the most profitable crop for farmers with suitable growing prerequisites. During year 2007 when the grain prices increased and the EU reform decreased the payment for sugarbeets, it was no longer obvious to grow sugar beets in the crop sequence. With the latest agricultural reform in mind, farming has turned to a more open market and that is important for the independent farmer to adjust to the prevailing market presumptions. In the theory, scientists distinguish between unique and repetitive decisions. Unique decisions can be described as decisions made ones or not often. The opposite, repetitive decisions are decisons that have been made several times before.

Regionalization has become a catchphrase in European countries during the last twenty years with the establishment of the European Union. An ideational development has occurred during time towards emphasing more politicially powerful regions with the idea of new regionalism. Sweden represents a deviant case study, where regions historically have been politically weak and where Sweden has been characterized as a strong unitary state. The aim of this paper is to analyze the political debate in the Swedish parliament concerning the implementation of a stronger regional level (storregioner) during 2007-2010 and to determine if the debate can be characterized as a case of depoliticalization. The theory of depoliticalization have been introduced by Richard Katz and Peter Mair to explain why political parties through external pressure from europeanisation and globalization tend to become more consensual with similar political agendas, leading to a diminished the lef-right scale.

Regionalization has become a catchphrase in European countries during the last twenty years with the establishment of the European Union. An ideational development has occurred during time towards emphasing more politicially powerful regions with the idea of new regionalism. Sweden represents a deviant case study, where regions historically have been politically weak and where Sweden has been characterized as a strong unitary state. The aim of this paper is to analyze the political debate in the Swedish parliament concerning the implementation of a stronger regional level (storregioner) during 2007-2010 and to determine if the debate can be characterized as a case of depoliticalization. The theory of depoliticalization have been introduced by Richard Katz and Peter Mair to explain why political parties through external pressure from europeanisation and globalization tend to become more consensual with similar political agendas, leading to a diminished the lef-right scale.

This Master´s thesis aims to aquire knowledge about volunteers attitude toward work. It emphasis is on the differences between volunteers and non volunteers. There are four research questions used in order to fulfill the aim in a scientific manner. The essay aims to get in depth knowledge regarding whether or not the respondents feel that they have gained advantages in work life due to the fact that they are involved in volunteer work. One of the pivotal questions is if there is a possibility to see a pattern that binds together the reasons for volunteer work and the attitude toward work.

Social work has gone from being a primarily philanthropic issue to becoming an academic discipline at university level. To ensure its legitimacy social work must be founded on, and developed through scientific research and documented experience. The purpose of this essay is to review the various arguments on social work in order to evaluate their impact on education, which in turn affects students. In addition, it will demonstrate how different forms of knowledge are valued depending on the contexts. As a means of reaching this objective, the following questions are addressed: ?What are the requirements and recommendations on how the education of social work should be structured, and why are these requirements and recommendations important??, ?How has the education of social work been influenced by the perception of valuable knowledge?? and ?How does the education of social work affect students?? The collected material consists of various arguments concerning the development of social work and the education of social work's formation.

This report is our Master thesis. Our work has taken place at a one-stop-shop in Sölvesborg during the spring of 2002. We have conducted ethnographical studies concerning the one-stop-shops frontdesk and telephone exchange. During these studies we became aware of some differences under which the daily work was to be carried out. When operating the switchboard the staff usually work alone and perform the tasks individually.

Since the mid 60?s, Germany has seen dropping fertility rates and yet next to nothinghas been done to combat this trend until the current regime led by Angela Merkel andher minister of family affairs, Ursula von der Leyen initiated a number ofcomprehensive reforms of Germany?s family policies.Family policy in Germany is being reformed in three ways. First of all parents arenow eligible to receive substantial financial support in order to compensate the loss ofincome associated with a pregnancy and or parental leave. Second, the all but nonexistentpublic child care services are being vastly expanded with the goal of beingable to offer child care service for every child age 0-3. Thirdly the tradition of schoolsending classes midday is being reformed with the aim of letting kids stay in schoolmuch longer thus enabling parents to work full-time as opposed to part-time in orderto be able to take care of kids returning from school.The hopes for these ambitious reforms are tremendous.