The last decade has created an increasing pressure on companies to decrease their impact on the environment and to increase their effectiveness of recycling the company?s resources, especially for the steel industry. Companies have also started to realize the economic aspects of an effective internal reverse logistics. In the past the value of an effective internal reverse logistic was something that companies tend to underestimate and there are few academic studies done in this area. The purpose of this essay has been to identify key factors to create an effective in plant storage, transport, sorting and handling of returned steel. From these factors a generalized model for creating an effective return steel flow will be developed.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

This paper aims to determine what is decisive for localisation of production units when a company engages in offshoring. By performing a case study on Electrolux and comparing the results with theoretical literature we discuss the implications for manufacturing companies in general. To facilitate a structured analysis we have developed a model dividing the localisation decision into five perspectives and four geographical levels. We have found that the determinants of localisation vary depending on the geographical level of the decision process. Since all geographical levels are interconnected, the analysis needed for a decision on all levels simultaneously is very comprehensive.

The purpose of this study is to understand encounter by individual depictions of meetingsperceived by social workers and clients in social services. Thus, we want to understand moreabout how clients and social workers as actors encounter each other in meetings in the socialservices. The study also aims to understand how the two actors affect each other in this typeof interaction and whether there are other influencing factors. We conducted a qualitativestudy by interviewing informants with semi-structured interview questions. The informantswere comprised of three social workers and eight clients.

Bakgrund: Kejsarsnitt en av de vanligast utförda operationerna i världen. Effekterna på kvinnors efterföljande graviditeter och barnen är många. Andelen vaginal förlossning efter kejsarsnitt (VBAC) varierar globalt. Sverige är ett av länder som har hög andel VBAC, dock saknas studier om hur professionella i Sverige ser på VBAC.Syfte: Att utforska svenska barnmorskor och läkares syn på vilka faktorer som främjar respektive hindrar vaginal förlossning efter kejsarsnitt.Metod: Studien grundades på transkriberat material från två fokusgruppsintervjuer av svenska barnmorskor och läkare utförda inom ramen för EU-projektet OptiBIRTH som pågår i sex länder i Europa. Materialet analyserades kvalitativ innehållsanalys.Resultat: Resultatet presenteras i fyra huvudkategorier: Kvinnans upplevelse av förlossning, Grundläggande förhållningssätt till förlossning, De professionellas attityd och övertygelse samt Vikten av evidensbaserad information.

Background: Long-term stress can lead to reduced health among nurses which can result in impaired quality of care. Stress in nurses' work needs to be studied in order to prevent stress and impaired quality of care. Aim: The aim of this study was to describe nurses' experience of occupational stress and factors that contribute to occupational stress. Method: The method used was a literature review. Results: The analysis resulted in five themes which describe nurses' experiences of occupational stress and factors that contribute to occupational stress.

In order to produce grain in an economically rational manner numerous decisions have to be made. One of these decisions is what tillage system to use. The cost of the tillage system is a large part of the total cost in grain production. Different tillage systems result in different distribution of fixed costs, operating costs and timeliness costs. The price of the produced grain and cost of inputs also affect the best way to produce grain.

Ruins and derelict places have since long fascinated and attracted humans. With my starting point in the wild vegetation and the spontaneous activities taking place on derelict land and in industrial ruins, I explore with help from the theoretical sociology, what creates not only this fascination but also fear. The purpose of the thesis is to explore and exemplify how the industrial ruin as a place outside the restrictions and control as well as design intentions of modern society can be used as an inspiration in a landscape architecture context.The modern city consists of areas and places with a well defined purpose. A piece of derelict land or a disused building is instead ambiguous, undefined and open for new purposes. However described in negative terms, these placesare often perceived as places of mystery and magic.

Previous research shows that small workplaces more often discriminate immigrants during the process of hiring new employees than larger workplaces, and usually explains this result by referring to structural factors. At the same time, previous research also shows that self-employees tend to have different personality traits than other people. Could it be the case that the higher discrimination among small workplaces can be explained at an individual level? I examined the hypothesis through OLS-regressions using a survey called Employment, Material Resources, and Political Preferences. The results showed that people working at small workplaces tend to have more negative attitudes towards immigrants than people working at larger workplaces.

The number of sawmills in Sweden has decreased dramatically since the 1980s and the trend looks set to continue. The sawmills that are left instead becomes larger and are situated farther apart. In northern Sweden, they are concentrated along the coastline.In our study, we compared conditions for running a sawmill in inland areas and coastal areas and looked at what factors have the greatest impact on the profitability of the sawmill in northern Sweden.We chose to compare different locals conditions for a sawmill that only sawn pine timber and had an annual raw material requirements of 300 000 m3ub per year. By analyzing the kNN-data from the Swedish National Forest Inventory we have taken out the size of the timber volume at each site and its catchment. We have also looked at possible competitors in the areas that may affect the purchase price of the commodity.

Throughout this thesis three main factors have been identified that can be out of significance for transfer pricing in multinational companies if the proposal for Home State Taxation is adopted. These factors are rules for calculation of the tax base, rules for dividing costs over periods and the tax rate. The formula for sharing profits will also become a factor that can have an impact on the European companies'incentives for transfer pricing interacting with above-mentioned factors. The effects of transfer pricing aiming at reducing the total amount of the taxation burden for a group of companies will be strongly reduced in the future if the proposal is adopted. Incentives for transfer pricing will loose importance, though not disappear altogether.

Background: Associated with the change in the regulations in 2009 concerning how goodwill should be handled in the acquisitions, brand valuation is increasingly recognized. Goodwill will now be identified and the brand will therefore be separated to be individually evaluated. The valuation has a problem with a number of factors that will influence the choice of method, to obtain a reliable value Aim: The purpose of this study is to examine the method used for brand valuation associated with the acquisition situations. In addition, it aims to gain a better understanding of brand valuation and its problems.Method: The study has a qualitative basis, where three key people of brand valuation have been interviewed. These work as valuation specialists at various accounting firms, this to get answers that could be compared.

Human Resource Management (HRM) has an increasingly strategic role in today?s organizations as the supply of managers is an integral part of the strategic work. In order to retain competence and knowledge, firms are usually designed so that the employees can develop their careers within the firm. Company X is a company in the financial sector and is an example of such firm. However, at Company X: Department Y, very few employees apply for the management positions when they are announced.

Introduction: The current research shows that cannabis use is increasing, while alcohol use is decreasing in many countries. The reason for the increase is considered to be the increased availability and that adolescents attitudes towards cannabis has become more liberal. Aim: This qualitative study aimed to examine adolescents attitudes and knowledge about cannabis. Methods: Data has been collected from focus group interviews with adolescents aged 15-18 years, in a west Swedish municipality. Participants were recruited through visits to secondary and upper secondary schools.

Sustainability reporting in Sweden is a voluntary disclosure action for non-governmental companies. Since 2009 all state-owned companies must however publish a sustainability report according to GRI guidelines and with independent assurance statement. Three different sustainability reporting methods are primarily used: (1) Separate Sustainability Report, (2) Sustainability Report included in the Directors? Report, and (3) Sustainability Report forming part of the Printed Annual Report. The aim of this paper is to explore why some companies choose to publish a sustainability report and identify the motivational factors behind this decision, as well as attain an understanding for companies? choice of reporting method.