Syftet med uppsatsen är att inventera uppfattningen om reklamationskostnader och deras vikt vid distribution, samt att utreda om det finns parametrar som möjliggör en inrangering av företag i olika grupper baserat på vilka rutiner de har vad gäller deras hantering av kostnadsdrivaren reklamationskostnader vid distribution. Studien är baserad på en förstudie samt en huvudstudie. Huvudstudien består av en empirisk undersökning innehållandes 27 företag. Studien har en deduktiv ansats. Studiens undersökning är av kvalitativ karaktär.

A subject that is being discussed often these days is the question about the pupils own responsibility for and influence over his or hers education. Therefore, we wanted to study what taking responsibility for ones education is, according to teachers and pupils. We interviewed pupils between the ages of nine and fifteen, and asked them what taking responsibility for their own education meant to them. We also interviewed their teachers and asked them how they perceived that the pupils own responsibility-taking worked. We used informants from two different schools, a big school in a city and a small school located in the countryside.

In the previous curriculum for the preschool Lpfö 98, the educational responsibility was documented belonging to all the team members. On the 1st of July 2011 a new curriculum was introduced to the preschool, Lpfö 98/10, where it is documented that the educational responsibility now belongs to the preschool teachers. According to curriculum experts at the Swedish school board this educational responsibility is not new, just a clarification of the preschool teacher?s educational responsibility.This study is a qualitative study and the purpose was to interview the preschool teachers about their thoughts concerning their educational responsibility. The purpose was also to examine if their educational responsibility has affected their role in the team at the preschool and if they believe that this has any significance for their profession.My result of the study shows that the educational responsibility of the preschool teachers now has been clarified and that they should take a leading role in the team towards the goals that are set for the preschool.

This report evaluates whether normal approximation or resampling is to prefer for estimating the distribution of the sample mean and functions of the sample mean. The evaluation relies on simulation studies. The observations of the sample are allowed to be differently distributed. In the case of sample means they are also allowed to be dependent.For sample means the two approximations behaves very similar. The most important component whether we have a good or a bad approximation is how good the approximations catch the variance of the true distribution.

This report evaluates whether normal approximation or resampling is to prefer for estimating the distribution of the sample mean and functions of the sample mean. The evaluation relies on simulation studies. The observations of the sample are allowed to be differently distributed. In the case of sample means they are also allowed to be dependent.For sample means the two approximations behaves very similar. The most important component whether we have a good or a bad approximation is how good the approximations catch the variance of the true distribution.

This report evaluates whether normal approximation or resampling is to prefer for estimating the distribution of the sample mean and functions of the sample mean. The evaluation relies on simulation studies. The observations of the sample are allowed to be differently distributed. In the case of sample means they are also allowed to be dependent.For sample means the two approximations behaves very similar. The most important component whether we have a good or a bad approximation is how good the approximations catch the variance of the true distribution.

Corporate Social Responsiblity is today a well known concept in the business world. The concept contains responsibility and sustainability for those who chose to work with Corporate Social Responsibility and the three responsibility areas within the concept. Responsibility and sustainability is of importance, no matter what core business a corporation has. The responsibility goes both out from the corporation, to take care of the surrounding society and the environment. The responsibility also concerns the corporation interal, aiming for a sustainable work enivornment and good working conditions.

Background: Corporations are established and organized in order to create economic values for their owners and the main aim of every business enterprise is to be profitable and satisfy the financial expectations of their shareholders. However, corporate social responsibility focuses on the ethical aspects of corporate business in order to achieve the balance between the profitability and social responsibility. Nongovernmental organizations through their activities promote the respect for human rights and environmental care within the corporate world. Purpose and Scope: To make an in-depth study about the role of nongovernmental organizations regarding corporate social responsibility in order to increase the understanding of corporate social responsibility. Methodology: We used literature research for our thesis and we analysed the secondary data related to the corporate social responsibility.

The purpose of this study is to analyse how a distribution and sale-network for quality softwood lumber should be designed to fit sawmilling companies? business concepts, and at the same time satisfy customer needs regarding delivery time and quality aspects. This thesis work is a case study based on a sawmilling and retail company in Sweden. AB Karl Hedin is a private owned sawmilling company with 500 employees. The company?s turnover is 1500 million SEK, it includes 4 sawmills, 16 builders merchants stores and a packaging company.

The structure and performance of grocery distribution in Sweden has changed profoundly since the second world war. Increasing access and usage of the private car, in combination with an accommodating town planning has enhanced the exploitation of scale economies within distribution firms. There is, however, some ambiguity concerning the overall efficiency of the distribution system when the costs associated with travelling and purchasing performed by households are treated as an integrated part of the total distribution cost function. The purpose of this master thesis is to develop the foundation of a spatial optimisation model, which defines the most efficient distribution system. The underlying idea is that the optimal localisation and size of grocery stores is a function of economies of scale within the firms weighed against distributions costs within the households, such as transportation costs.

The aim of this study was to investigate and gain a deeper understanding of how the staff at the youth clinic approaches, and might influence, participation and responsibility as regards the girl and boy respectively in the process that follows when an unplanned pregnancy has been verified. Qualitative interviews were carried out with staff at five youth clinics in Skåne. All staff did routinely work with girls and boys that were involved in an unplanned pregnancy. The theoretical starting point of the study was a gender perspective involving feministic gender theory and masculinity theory. The main questions were: How does the staff at the youth clinic view the Responsibility distribution between the girl and the boy involved in an unplanned pregnancy, and how does the staff explain this distribution? Are there any guidelines to how the boy and girl should be approached, and in this way ensuring that they both feel involved in the unplanned pregnancy and its consequences? How does the youth clinic staff view and discuss a gender perspective in relation to their work? The result of the study showed that at four of the clinics a difference was evident in the staffs´ views as regards participation and responsibility in the unplanned pregnancy of the boy and girl respectively.

I denna uppsats undersöks distribution av ömtåliga varor. Syftet med denna uppsats var att belysa hur handelsträdgårdar förhåller sig till sina tänkbara distributörer. En fallstudie av två handelsträdgårdar har utförts och det insamlade materialet har använts för att söka svar på syftet med uppsatsen. Studien har visat att företagen inte följde någon speciell metod vid valet av distributionskanaler och på grund av varans ömtålighet valdes korta distributionskanaler. Övriga faktorer som påverkade valet av distributionskanaler var företagets kunder, konkurrenter, varans kvalitet, företagets geografiska läge och kunskapen om varan..

Corporate responsibility is a popular phenomenon of today. The interest for the subject is extensive and means for implementing corporate responsibility strategies within organizations are demanded. There are studies showing how management control systems can be used in order to implement general strategies into organizations. Still, management control systems designed for the implementation of corporate responsibility strategies, in particular, are not provided by the current academia. The aim of this paper is to contribute to studies within management control systems by studying the management control system specifically designed to implement corporate responsibility strategies.

The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

 The aim of this essay is to examine if the Swedish Major labels are moving towards making their catalogue available on different platforms rather than their traditional distribution of music. The new technology has really stirred things up for the major labels and file-sharing has been a problem for a long time. The labels have a history of fighting new formats instead of embracing them and listen to what their consumers actually want. We have found that the majors now are in the leading edge of music distribution due to technology and that is a first. We have focused this essay on if the consumption of music has changed the distribution of it or the other way around and found that people have changed their ways of consuming music over the years and the labels have always been forced to adapt.