Purpose: In order to curb the prevalence of undeclared work and to improve competi-tion within the building and construction business, reversed charge audit will from July 1, 2007 onwards be applied within the building sector. The new rules entail a consider-able amount of delimiting problems as regards both businesses and services.The aim of this essay is to study the rules as well as direct the light upon various consequen-tial delimiting problems. Furthermore, we will investigate what the effects are on the busi-nesses, as well as their view regarding this. Apart from this, we will also investigate who will benefit and who will be disfavourably affected, respectively, by the new lawMethod: The investigation has been conducted with a combination of qualitative and quantitative methods. Firstly, an opinion poll was carried out, directed towards Swedish construction companies, and this was then deepened using three interviews.Result & Conclusions: The essay demonstrates that the new rules have entailed more work to a varying degree for the companies.

Sammanfattning Titel: Lågkonjunktur ? En studie i vilka skillnader som finns för variationen i antal anställda inom IT- respektive industribranschen Författare: Emilio Nilsson, Oscar Kacprzak Handledare: Emil Numminen Institution: Blekinge Tekniska Högskola Kurs: Kandidatarbete i Företagsekonomi Syfte: Syftet med uppsatsen är att undersöka och analysera för hur företagets ekonomiska data för den relativt unga IT-sektorn förklarar antal anställda gentemot hur företagets ekonomiska data förklarar nyckeltalet för en äldre mer erfaren bransch som industrisektorn. Metod: Vi har samlat ihop kvartalsrapporter från 1999 års första kvartal till 2009 års första kvartal för totalt 10 stycken företag som vi bedömt lämpliga för studien, 5 företag från IT-branschen samt 5 företag från industribranschen. Vi har därefter fört regressionsanalyser med antal anställda som Y-variabel och totala intäkter, aktienivå, rörelsekostnader samt rörelseresultat som X-variabler för att finna korrelationen däremellan. Slutsats: De framkomna resultaten från regressionsanalyserna pekar på att det finns skillnader branscherna emellan.

Public concern and the need of responsible way of doing business have brought forward the issue of sustainability at the forefront of discussion in the last decade. Even though, food retailers are playing an important role in the economy, they are exposed for criticism by media and consumers for any socially and environmentally irresponsible business practices because, the potential environmental and social impacts from their operations are significant. These impacts need to be recognized and properly addressed. The main objective of this study was to assess the sustainable business management of a cooperative food retail business in Sweden, known as Konsum Värmland (KV). The necessary data and information on history and status of KV, and its practical activities concerning the implementation of sustainable development programs as well as the motivation and challenges encountered by KV during the implementation were gathered via reviewing different documents, research papers and press releases; interviewing decision makers and other personnel in KV and other researchers from Swedish University of Agricultural University who have investigated KV.

This examine illustrates the section heads' and caregiving staffs' perceptions of the influence of New Public Management (NPM) in public retirement homes in Malmö. A central theme is to investigate if the main features of New Public Management are noticeable and if that's the case, are the consequences an advantage or disadvantage? The main features of New Public Management in this examine are: decentralization, competition, internal market, cost- conscious, management by objectives with a focus on results and costumer focus. To reach answers to the questions above, a quantitative and a qualitative approach has been chosen. The study is based on 41 questionnaires with enrolled nurses/nurse's assistants and four semi-structured interviews with section heads of retirement homes. Four different retirement homes have been participated in this study.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

This master?s thesis analyzes how cultural policy was problematized in three governmental policy areas; culturalpolicy for the free sector, education policy and popular education policy, during the social democrat Ragnar Edenman?s time (1957-67) as minister of ecclesiasticalaffairs. Earlier research has examined the policy for the free sector, concerning artist?s economic problems. This thesisadds an analysis of the other fields of policy, which were reformed in the 1960?s by the same ministry.

Syfte ? Att skapa en ny produkt inom kategorin mingelbord, som erbjuder fler användningsområden för att bli mer anpassad för privatpersoner och i hemmamiljö. Att genom en innovativ konstruktion och en kombination av moduliserade- och hantverksdelar skapa en unik produkt på marknaden.Metod ? Grundmetoden för det här arbetet är den första fasen i en produkts liv: produktutvecklingsprocessen; identifiera behovet, planera designprocessen, ta fram kundkraven, utveckla konceptet och till sist utveckla produkten.Resultat ? Designkoncept på ett mingelbord har tagits fram och redovisas i bilder. Dessa bilder är resultatet av en uppmodellering i datorn med hjälp av 3D-progam.

Sammanfattning Titel: Lågkonjunktur ? En studie i vilka skillnader som finns för variationen i antal anställda inom IT- respektive industribranschen Författare: Emilio Nilsson, Oscar Kacprzak Handledare: Emil Numminen Institution: Blekinge Tekniska Högskola Kurs: Kandidatarbete i Företagsekonomi Syfte: Syftet med uppsatsen är att undersöka och analysera för hur företagets ekonomiska data för den relativt unga IT-sektorn förklarar antal anställda gentemot hur företagets ekonomiska data förklarar nyckeltalet för en äldre mer erfaren bransch som industrisektorn. Metod: Vi har samlat ihop kvartalsrapporter från 1999 års första kvartal till 2009 års första kvartal för totalt 10 stycken företag som vi bedömt lämpliga för studien, 5 företag från IT-branschen samt 5 företag från industribranschen. Vi har därefter fört regressionsanalyser med antal anställda som Y-variabel och totala intäkter, aktienivå, rörelsekostnader samt rörelseresultat som X-variabler för att finna korrelationen däremellan. Slutsats: De framkomna resultaten från regressionsanalyserna pekar på att det finns skillnader branscherna emellan.

Klädbranschen har fått stor uppmärksamhet gällande hållbarhet och miljökostnader. Tidigare forskning har främst täckt frågor kring hållbara material och transporter samt arbetsförhållanden för dem som producerar kläderna, medan andra aktiviteter som ingår i ett klädföretagets värdekedja inte har fått så stor uppmärksamhet, trots att de också har en stor påverkan på miljö och kostnader.Innevarande uppsats handlar om klädföretag och hur deras rutiner gällande upphängning av kläder på galgar fungerar. Syftet med arbetet har varit att undersöka var i värdekedjan kläderna galgas och hur returhanteringen av galgarna sker samt hållbarhetsperspektivet kring detta.Teorin har tagits fram från olika vetenskapliga artiklar, böcker samt hemsidor, och informationen som redan finns i ämnet och som är relevant för undersökningen presenteras. Teorin tar upp termen Supply Chain Management (SCM) och hur det ser ut i klädbranschen. En överblick av aktiviteter som ingår i ett klädföretags värdekedja ges, där "pre-retail"-aktiviteter och returflöden får stor uppmärksamhet.

Marketing of education is a phenomenon which has been developed throughout the increasing competition within the educational sector. The focus of this paper is the marketing made by upper secondary schools (grade 10-12) in Stockholm. The competition in this area is increasing partly due to the growing number of private schools. However, this is a phenomenon seen only in larger cities with several schools available. There are over 170 upper secondary schools in Stockholm and the students freely can choose among these.

The out-of-town retail establishments are part of the dramatic structural changes in the retailing of food and groceries. There are however strong indications suggesting these establishments result in negative externalities concerning areas such as pollution and urban environment. The purpose of this study is to describe and, from an economic perspective, analyse the Swedish political regulations and planning policies concerning the out-of-town supermarkets. The analysis establishes that the current regulations regarding out-of-town retailing do not, due to the occurrence of market failures, produce an optimal situation. It might therefore be necessary to change the planning policies in a more restrictive direction.

The purpose of this paper is to investigate how social workers, working in a management position in the health care system, perceive the encounter of the medical and social perspective. With seven qualitative interviews, the study tries to conclude whether or not social workers are accepted at managerial positions within the health care sector. The social worker is, as a manager in health care, a leader but at the same time in a professional alienation from the medical caregivers. Organizations in the health care sector are often multi professional and have their own long standing tradition, history and culture. The results show that the conditions for social workers, working in a management position in health care appear to be agreeable.

This report describes the construction process and the aspects that should be taken into consideration. It includes models of decision and how these can be used in practice. Planning of a building project is very important for a successful execution. This will be the foundation of problems that will occur during the production. In the planning process people with different positions, search for the best suitable building methods.

Abstract: In this Master's thesis our aim is to study the situation and process regarding the decision to use outsourcing of the media acquisition function in a Swedish public library. By using New institutional theory, focusing on ways of organising and values in the organisation we are able to analyse this phenomenon. Skot-Hansens theory about three different culture political argumentation schemes, humanistic, sociological and instrumental (or market oriented), gives us the opportunity to place statements and facts into a functional theoretical context. The market oriented scheme is further clarified with the concept of New Public Management. The role of values in the institution, regarding aims and goals is stressed.

This thesis is concerning private brands on special display. ICA Gott Liv! was used as a study object and a latin square design was employed, using 2 ICA Kvantum stores. Two displays were built in order to compare which created the most awareness and interest, one with the best selling Gott Liv! product and one with four randomly chosen Gott Liv! products. The data was collected using triangulation, questionnaires, sales data and observations were conducted in the two stores. The results indicated that private brands works as well as manufacturer brands on special display and a display with four randomly chosen products creates more interest and higher sales than the display with the best selling product..