The purpose with this study has been, based on different public and private procurement conditions, to measure if there are any significant differences in the business relations between public- and private institutional kitchens. Furthermore, to observe what important influencing factors there are to maintain and develop a relationship between a producer and customer. The result of the analysis shows that there are important factors that influences on the trust in the relationship between a producer and customer. These factors are product- and service exchange, communication, strategic purchase and social exchange. In this examination we have showed that there are differences in the relationship between public- and private customers.

The purpose of this essay is to analyze and understand the effects that a recession can have on a company?s marketing department. In times of a recession most companies have less means to promote their products to their target market and to build their brand. This means that cutting the marketing budget will show some effects on today?s way of marketing.

The purpose of this study was to find out how swedish newspapers writes about Lettland during 2005-2009, who gets to speak in media, which key words being used, and if the news articles content changes over the years. As a basis for my discussion I?ve used Stuart Hall's theories for representation and language. In the same litterature, Hall presents theories for stereotypes and power from different researchers which I have studied for this study. I?ve also used Van Ginnekens theory about who may be heard in media.

The last couple of years the use of Internet has changed in the way that the web pages can be affected of the person that uses them. Because of this dynamic Internet technology has emerged that makes it possible for a web page to receive information from a web browser. This information can then be used to affect the appearance of the page. PHP and ASP are two dynamic Internet technologies. They are integrated in HTML and are executed on the web server.

This qualitative interview study examines the shared and discrepant experiences that nine professionals, three from each field of psychiatry, social service, and housing have from working with people with hoarding disorder, and their view on help. The main difficulty when working with hoarding disorder is described as lack of insight and understanding of the severity and consequences of the disorder among people with the disability. Professionals highlight the importance of proper diagnosis and cooperation among disciplinary teams working with hoarding disorder. Approaches differ regarding the issue of how to best help a person with hoarding disorder, especially as the emphasis of autonomy becomes more prevalent. The landlords who were interviewed expressed the hoarders? need of help from the society, whereas the social service interviewees accentuated voluntariness and motivation as a favorable long-term management.

Goodwill är en immateriell tillgång som funnits inom redovisningen de senaste hundra åren. Hur goodwill ska behandlas diskuteras flitigt av forskare och yrkesverksamma. Från och med 2005 beslutade EU att alla noterade företag i unionen skulle följa IASB:s standarder vid upprättandet av sin koncernredovisning. Med de nya reglerna följde att goodwill ska värderas till verkligt värde och årligen testas för nedskrivningsbehov. Denna värderingsmetod innehåller subjektiva bedömningar av företagsledningen, vilket kräver transparens av företagen i sin redovisning av koncerngoodwill med information om hur nedskrivningsprövningen har utförts.

This thesis presents a new way of providing library users with reference services, namely chat (text based digital reference service in real time). Our research questions focus on the role of reference service, a comparison of chat reference to other reference forms, and the interest for real-time, digital reference. Our literature review covered the areas of digital reference and reference theory, the results of which showed that an ongoing debate hardly exists among Swedish librarians on the topic of reference work. We interviewed librarians from the three different Swedish chat reference projects existing at the time of our study. Most interviewees were very positive about chat reference.

Syftet med uppsatsen är att genom dokumentstudier och intervjuer beskriva och analysera hur börsnoterade företag fullgör upplysningskraven för nedskrivningstestet av goodwill i 2005 års årsredovisningar enligt IAS 36. Vi använder oss av en deduktiv/deskriptiv ansats. Vidare tillämpas en kombination av kvalitativ och kvantitativ metod i form av intervjuer respektive dokumentstudier. Vårt empiriska underlag består främst av dokumentstudier av 44 börsnoterade företags årsredovisningar från 2005. För att komplettera denna undersökning har även intervjuer gjorts med fyra av dessa företag, samt intervjuer med en auktoriserad revisor och en expert inom området goodwill.

The need for auditing originates from the agency problem that arises due to the separation of ownership and control in companies. The purpose of the audit is to increase credibility of the financial statements that management uses to communicate with owners and other stakeholders. In order for the audit to fulfill its purpose a certain level of quality needs to be obtained. The auditor can also be seen as a provider of a commercial service in which service quality is important. Audit quality can thus be separated into technical quality, which is defined as the probability that the auditor both discovers and reports a breach in the client?s accounting system, and service quality, which relates to the provision of services in general.

The study reported has been conducted in care service guided by the Swedish law LSS( LSS- act concerning support and service for the disabled). The aim of this study is to examine the experiences of the personnel who have attended the Taktipro introductory course with special focus on how they describe the possible effects this may have had on their daily attendance to their special needs users.The method used is a qualitative method of enquiry, based on interview questions sent by mail to all the participants of the Taktipro introductory course. The result shows that the personnel have a positive view on skills in progress and that this program has facilitated the contact between personnel and their special needs users. An awareness about the importance of physical contact has also been revealed as well as an awareness of their own impact on situations at work. The result also indicates that the personnel feel that they have been able to improve the well being for the special needs users. .

The aim of this master thesis is to measure library service quality in two groups of libraries, newly developed and well established, and to see if there are any differences in the users perception of the dimensions in LibQUAL+. The thesis also examines the different perception of quality for the user groups: undergraduate students, graduate students, and faculty. Another approach is to test the Swedish translation of LibQUAL+. Different theories on service quality are presented but the main theories are from the marketing perspective. The grounding and development of LibQUAL+ is described as well as the use of the instrument in different libraries.

Denna uppsats har sin utgångspunkt i den tekniska evolution som har skett i affärssystemens värld. Syftet var att undersöka och beskriva implementat-ionsfasen av ett Enterprise Resource Planning System som tillhandahålls som en tjänst via internet. Fokus var att identifiera framgångsfaktorer för implementationen med hjälp av ett fallstudiebaserat tillvägagångssätt där tonvikt legat på intervjuer och andrahandsmaterial. Undersökningen visade att bland annat valet av ett för organisationen passande system, en omfattande verksamhetsanalys, implementeringshjälp av konsulter samt anpassning av affärsprocesser är viktiga faktorer för en framgångsrik implementation. Därtill såg vi att en tydlig projektplan, en Project Champion och dedikerade resurser också var viktiga faktorer för framgång..

Companies in the western world can no longer compete by using traditional means such as product and price since the commerce of services continually grows. To avoid similarity and increase competitive advantages modern companies have to be more specified. The competition between companies has increased and customers are harder to reach. Customers of today can afford luxury but trend indicates that originality, identity, and status are more important than factual needs. Products created and consumed at the same time within the service market are often very homogenous (similar).

Denna rapport handlar om hur en applikation utvecklades för att samla prisinformation om en given marknad och sedan tillgängliggöra den på ett strukturerat sätt. Målet med detta är att en webbutik ska få en översikt över hur de förhåller sig till sina konkurrenter. Rapporten börjar med en kort beskrivning av hur planen för utvecklingen såg ut innan utveckling påbörjades. Den fortsätter sedan med en ganska detaljerad beskrivning av hur slutprodukten blev.Applikationen utvecklades i Java och drar till stor del nytta av trådning för en öka prestandan. Det gäller speciellt när det handlar om uppgifter som involverar kommunikation med källor på internet.

Resultaten visar på att abnormal earnings model är en mertillförlitlig modell i förhållande till dividend growth model. Dettafrämst då abnormal earnings model grundar sig på mer tillgängliginformation samt att tillväxträntan i dividend growth model harkonstaterats vara orealistiskt hög. Analytikers prognoser tenderaratt vara optimistiska i början av undersökningsperioden 2000-2002. Perioden 2003-2007 präglas mer av pessimistiskavinstprognoser. Marknadens riskpremie fluktuerar mindre underperioden 2005-2007, vilket kan förklaras utav införandet av IFRSår 2005..