The increased specialisation and complexity in products and services has created the need for Swedish companies to focus more on their core businesses. This has resulted in them opting to buy services and products that lie outside of their core business from consultancy businesses or other types of suppliers. When companies describe their offers in internal and external marketing it is done often in terms of company or service attributes that are not based on customer value or offered value for the customer. The reason for this is that companies have not adapted their services to the different needs of their customers. As a result of this, they run the risk of offering the same services as their competitors and communicate values that the customers either do not understand or experience as value adding. By using the theory on the data collection from the case company we have an understanding and shown how the customer values can be developed from a service company?s internal and external prerequisites and competitive advantages.

This essay examines how the author of 1 Peter exhorted Christ-believing slaves and wives in 1 Pet 2:18-3:6, a passage that invites questions about submission, questions that, in contemporary contexts, are oftentimes controversial. The essay also calls attention to the advantages and the complexities of understanding 2:18-3:6 relative to ancient Roman familial and hierarchical structures. A close exegetical analysis of the passage points out a variety of scholarly viewpoints on ?Peter?s? admonitions to slaves and wives. Following the exegetical analysis, attention is given to feminist hermeneutics and to potential uses of this biblical text in contemporary contexts.

The purpose of this qualitative study was to examine how family members perceive family support, and to gain a deeper understanding of how the relatives' part is affected by the dementia ill person. The result has been produced by semi-structured interviews with five respondents interviewed individually. The respondents who participated in the study, care for the dementia sufferer husband / wife at home, or the husband / wife has moved to a special housing. The result includes the perception of being a relative of a person with dementia, how they experience support from various parties, if there are any differences between men and women as well as the importance of communication and attitude. Overall it was shown that relatives often felt a sense of security and that they were satisfied with the support they received from the various parties.

Syfte och frågeställningar:Studiens huvudsakliga syfte var att undersöka vilka elever som går på Sveriges elitinnebandygymnasier efter reformen av den gymnasiala idrottsutbildningen.Ytterligare ett syfte var att urskilja påverkansfaktorer i utvecklingsprocessen som innebandyspelare.- Hur ser förekomsten av relative age effect ut på elevpopulationen?- Hur upplever eleverna sina förväntningar och egna förmåga i sitt innebandyutövande?- Hur ser elevernas idrottsbakgrund ut?Metod: Enkätundersökning har använts som metod i denna studie. Totalt har 132 elever på Sveriges elitinnebandygymnasier besvarat enkäten. Könsfördelningen var 46 flickor och 86 pojkar. Enkäten bestod av både öppna och slutna frågor där eleverna fick besvara frågor som rörde deras idrottande idag samt idrottsbakgrund.Resultat: Elevernas födelsefördelning var spridd sett till hela populationen.

The aim of this study was to examine and analyze the experiences which social workers have of working with relatives of substance abusers. This included examining how they work with relatives who are in need of care and support and how the social workers identify their needs. We have also investigated how well informed the social workers are when it comes to approaches to helping relatives of substance abusers. A qualitative method has been used in this study in order to analyze the experiences of the social workers from a phenomenological point of view. This study was based on six semi-structured interviews.

The aim of this qualitative study was to explore which inner conceptions about the abused older women the professional social workers had and how they experienced the enconter of an abused old woman in an intimate partner relation. The theoretical background is social construction by Berger and Luckmann. This theory was uset to analyze the transcribed interviews. This study is based on nine interviews with five professionals in social services, three volunteers from the voluntary sector and one social worker who worked in a community based support group for abused older women. The result of this study shows that older women were often abused, by a relative they were dependent on, in their home.

Syftet med studien var att beskriva hur närstående till intensivvårdspatienter upplevde en intensivvårdsavdelning (IVA) med fokus på delaktighet och omvårdnad. I studien intervjuades fem närstående. Intervjuerna analyserades med hjälp av en förenklad variant av meningskodning och tre kategorier som beskrev de närståendes upplevelser av IVA utvecklades. Kategorierna benämndes: "Första intrycket av IVA", Att leva med osäkerhet" och "Att vara delaktig". De närstående upplevde ett inre kaos när deras anhörig vårdades på IVA och använde sig av olika copingstrategier.

This study aims to measure the effect of accounting conservatism and to identify thebusiness activities causing firms to undervalue owners? equity. To estimateaccounting conservatism, we have followed the hypothesis that no firm over time cangenerate a return greater than its cost of equity, i.e. CAPM. Thus, if a firm in factgenerates an excess return over time, we assume that the excess return is an estimateof accounting conservatism within that firm.The hypothesis originates from the corporate valuation model ?Economic ValueAdded®? which tries to adjust for accounting bias.

SyfteSyftet med denna uppsats är att analysera vilka effekter införandet av internationellt gällande redovisningsregler har på den svenska redovisningen. Detta ska belysas genom studerandet av hur IAS 38 har påverkat redovisningen av varumärken.MetodStudiens kommer att bedrivas med en kvalitativ ansats där datainsamlingen kommer att ske genom intervjuer och skriftliga källor.SlutsatserStudien visar att implementeringen av IAS 38 ej görs på ett enhetligt sätt och att inte samma metoder för att värdera varumärken används av företagen vilket skapar problem med jämförbarheten mellan olika företag. Vidare visar studien att varumärken är en av de vanligaste tillgångarna som identifieras vid förvärv och att företagen oftast överväger en särskiljning av varumärket från goodwill vilket visar att implementeringen av IAS 38 är på god väg. Slutsatser som dras av studien är att det kommer att krävas tid och även en specialisering inom revisionsbranschen för att implementeringen av internationaliseringen ska få full effekt, vilket är att skapa enhetlighet, jämförbarhet och ett rättvisare värde på företaget på en internationell nivå..

Increasing volatility and less political intervention from the CAP in the market price of wheat is making it more difficult than in the past for Swedish farmers to determine the price at which they should sell their wheat. In the past, the Swedish farmer-owned company Lantmännen has traditionally set a guideline price for Swedish wheat every year to which farmers could adapt, but ceased doing so last year. Therefore this study sought to identify the parameters on which the price of wheat is dependent on by using a reduced form model. The perspective adopted was that of farmers. The model proved able to identify the main factors determining the annual price fluctuations in wheat, with all variables included having an impact on the wheat price, except export quantity in the previous year.

Jämtkraft AB has recently modernized its hydropower station at Hissmofors by replacing four older worn out units with two new units. The generators uses a concept with sliding stator feet to deal with the thermal movements that occur in the stator during operation when the unit is operating intermittently. At other sites, this method revealed shortcomings in the reliability. This has made Jämtkraft AB feel uncertainty about its function and therefore want to investigate it during an early stage. The generators have a built-in monitoring system for the sliding stator feet and by using data from there the function of the sliding stator feet has been investigated. The study focused on how the different stator feet move relative to each other and how the eccentricity and deviation from roundness changed during operation. The results show that there are several indications that the function of the sliding stator feet is not satisfactory.

The aim of this thesis is to examine the fear of crime in old peoples lives. Notwithstanding that the age category is exposed to crime to a low degree, old people are experiencing a great fear of crime relative younger people. This is the paradox of fear, also recognized in gender studies. The question is how this paradox can be understood. To answer this, twelve elderly men and women have been interviewed and the reports about crime in the local newspaper, Norrköpings Tidningar, has been analyzed, through discourse analysis.The discursive construction of fear is here discussed in terms of discourses of a fearful society, and stereotypes of old age.

This paper investigates the internal product costing system in one of the Swedish banks with the purpose to evaluate the quality of its product costs and possible implications on decision making. The study shows that the current system distorts product costs by, among other things, using relative allocation of costs and time and by allocating all costs to individual units of products. We therefore propose an alternative product costing system, which mainly draws on ABC theory but is also adapted to the specific needs of service companies and of the Bank. This proposal is intended as a solution in this particular case and not to be generalized in other contexts. We hope however to add to the understanding of why more complex costing systems, such as the ones based on ABC theory are, according to previous studies, not widely used in practice.

An environmental review has been carried out at FORIA AB, a transportation- and machine service company, to analyze the company?s environmental aspects from the transportation segment. This report describes the essential background and the methods of identifying and evaluate the environmental aspects. It also describes how the work with the environmental aspects often vary between different actors. The design of the ISO 14001 is intentionally broad in order to apply on all sorts of activities and organizations.

The harmonization within EC Company Law has been relativley successful. Despite its relative success; important differences still remains in European company law.The freedom of establishment itself, and the ECJ?s interpretation of the freedom provides European companies with a substantial cross-border mobility. As a consequence of this mobility, together with the differences in national legislation; mandatory rules in company law can be easily evaded. A typical example of this is that a Swedish enterprise, by running their business through a British private limited company, can escape the Swedish legislation on capital contributions when forming a company with limited liability for its members.