It has become more and more common that companies in the service sector are beginning to understand their own effect on the environment and thus the need to contribute to a sustainable development through acting in a deliberate way. Serious environmental work can help a company to improve their image and in that way win competitive advantage that leads to improved profitability. In a short time perspective, adjustment to the environment is an opportunity to gain competitive advantage and an opportunity to develop a profile. In a long time perspective it is about survival. The environmental work has become a sequel to the work with quality.

The purpose of this thesis is to investigate if there are environments that use some kind of central authentication system within institutions/schools. The hypothesis is that an institution not using a form of central authentication service has more need for maintenance and as such is considered a higher cost for the organization. The gathering of data has been done through interviews with technical personal at Blekinge Tekniska Högskola and Linköpings Universitet. Based on the technical background of the authors, and the system limited to discussing Windows and UNIX operating systems, a discussion and analysis of the systems working today has been done, with emphasize on the hypothesis..

Denna uppsats a?r en studie av hur teckenspra?kiga tar del av det dagliga nyhetsflo?det. Syftet med studien a?r att underso?ka vad teckenspra?kiga tycker om det faktiska utbudet av nyhetsprogram fo?r teckenspra?kiga. Studiens fra?gesta?llningar a?r:Hur uppfylls teckenspra?kigas behov av nyheter idag?Tar de teckenspra?kiga del av nyheterna fra?n Nyhetstecken?Vilken betydelse har public service fo?r teckenspra?kiga?Hur o?nskar teckenspra?kiga att nyhetsutbudet utformades?Tillgodoser nyhetsmedierna teckenspra?kigas behov ur ettdemokratiperspektiv?Att kunna ta del av den samha?llsinformation som finns a?r en viktig del i ett demokratiskt samha?lle.

I denna studie undersöktes hur nöjda skogsägarna är, som skrivit stormkontrakt med Norra skogsägarna efter stormen Hilde 2013 i virkesområde Södra Lappland. Det gjordes genom en brevundersökning riktad till skogsägarna samt en intervju med virkesområdeschefen och inspektorerna som arbetar inom virkesområdet. Skogsägarna delades sedan in i ägarkategorier för att kunna jämföra hur svaren skiljer sig åt mellan olika slags skogsägare. Resultatet visar att skogsägarna var mest nöjd med bemötandet, men att servicen var den viktigaste faktorn. Priset hade mindre betydelse än förväntat.

The bulk of the research within the field of media and communication is concentrated at theforefront of development, studies focus on modern companies and modern communication.However, many people work in the industry, where the conditions for communication are partly different. The aim of this study is to explore the possibilities for internal communication that the employees have at the base industrial company of Billerud Gruvön, Sweden. How important do they feel that communication is? Can the internal communication within Gruvön be described as modern, where dialogue between the staff is possible, or as orders from the top down to the bottom of the hierarchal structure?These are our research questions:Which channels are used for communication within Gruvön, and how are they used?How important do the employees deem the internal communication to be?Can the communication within a hierarchal industrial company such as Gruvön be described as modern, where dialogue is at the center, or does the communication consist basically on orders from the top down to the bottom of the chain?Our research is based on the following theories: Communication, Organizational communication, Internal communication and Organizational culture. We have looked to earlier research such as the doctorates of Simonsson (2002) and Johansson (2003) to further our understanding.The methods used are interviews with operators, middle management and the informationofficer at Gruvön.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The number of students who finished special upper secondary school for pupils with intellectual disabilities without an employment has drastically decreased over the last decades. The purpose of this paper is to increase the knowledge of how career counselors at special upper secondary schools collaborate with the Employment Service, and how the special upper secondary school prepares their pupils for working life. The collection of data started with a national questionnaire survey which was directed to career counselors at schools.The result shows that the collaboration appears foremost in the pupils last year in special upper secondary school, and that the special upper secondary schools do not use the Employment Service's assistance to any great extent. In addition, the collaborative process consists of both inhibiting and promoting factors.The results also indicates that the collaboration between the special upper secondary schools and the local labor market can be developed more for the pupils to gain experience from working life..

The aim of this study is to explore the effects of probation officers and their work. The following questions have been asked to come to a conclusion: How do probation officers view their work and the purpose of it? What are the effects of probation officers work? The approach of the study is of a qualitative nature and has been conducted by interviewing three officers of the correctional service system, three probation officers and two ex-criminals that have been on probation. The selection is based on a snowball type selection. To analyse the results of the study we have applied previous research and phenomenological theory to examine the experience of correctional service officers, probation officers and ex criminals.

The aim of this thesis is to examine how librarians and family historians experience their interaction at the reference encounter, what influences these views and how they affect the service; whether the family historians are aware of these views; which subject knowledge is needed and how this knowledge affects work performance; if there is a need for continuing education, and finally, if the family historians themselves can work as a resource for the library or the librarians? The thesis consists of three parts; in the first a theoretical frame was constructed around the concepts service, continuing education, subject knowledge and attitudes. Role theory was used as a theoretical background to show how expectations influence professional roles. The second part consists of the results given from the qualitative interviews with librarians and surveys with family historians that were performed. In the last part a discussion from the theoretical and empirical information earlier received was made.

The main purpose of this Masters thesis is to examine how Braille users needs are satisfied by The Library of Talking Books and Braille TPB. The other issues are: How do some of the library workers at TPB experience that the needs of Braille users are satisfied? Is it possible to make the service better in the future for Braille users and in that case, how? The study is based upon interviews with five persons, who have defective vision and read Braille. I have also interviewed two employees at TPB who have defective vision. To build up a complete background presentation of the subject I have chosen a book about hermeneutic interpretation to understand how historic facts influence the function of the subject today and in the future.

Ett uttryck som har uppkommit inom den internationella beskattningsrätten under det senaste året är BEPS. Begreppet står för Base Erosion and Profit Shifting, och syftar till det projekt som OECD driver åt G20:s vägnar. Projektets syfte är att skapa förutsättningar och verktyg för länder att motverka aggressiv skatteplanering som eroderar länders skattebaser. Projektets resultat är i skrivande stund inte färdigt, men det finns mycket som tyder på att vi kommer att se en förändring inom både intern och internationell dubbelbeskattningsavtalsrätt inom de kommande åren.Ett av fokusområdena inom projektet är OECD:s modellskatteavtals omdiskuterade definition av fast driftställe. En definition som vi i Sverige delvis använder oss av vid utformning av definition till fast driftställe i IL 2:29, och där modellskatteavtalets kommentarer används vid tolkning av paragrafen.

Detta examensarbete är utfört på Saab Training Systems AB i Huskvarna. Saab Training Systems utvecklar, tillverkar och säljer kompletta militära träningssystem.Syftet med arbetet var att minska ledtiderna, då korta leveranstider blir ett allt viktigare konkurrensmedel. Arbetet innebar en kartläggning av nuvarande reserv- och reparationsflöde samt att identifiera problem och komma fram till förbättringsförslag.Vidare har vi studerat reservdelslagrets lagernivå och dess kapitalbindning.Arbetet genomfördes med hjälp av intervjuer med berörd personal, observationer, enkätundersökning samt statistiska studier. Vi har även arbetat med Supply Chain Operations Reference Model som är en öppen referensmodell med vars hjälp man kan kartlägga, förändra och optimera sin verksamhet.Saab Training Systems har som mål att ledtiderna för reservdelsflödet och reparationsflödet skall vara 14 dagar, men i själva verket är det inte så. Dessa ledtider är idag längre, hur långa är dock oklart.De långa ledtiderna beror främst på att i flödena förekommer det mycket passiv tid.

Today?s farmers are constantly affected by the fluctuating world market prices on grain and thereby the price risk that comes with the price fluctuations. The volatile prices of grain increase the price risk within the business, which in turn affects the profitability of the business. The fluctuating prices together with the increased price risk within the farm business have opened up the market for hedging instruments. In this master thesis project, the aim is to identify the underlying end-values of 30 Swedish farmers? related to their choice of using hedging and the product; forward contract.

The change in course recently taken by the Swedish Armed Forces results in an increased use of equipment, and thereby increased requirements of preventive maintenance. This paper aims to examine the current responsibilities for preventive maintenance in an army unit. The intended effect of this examination is to disclose possible flaws, and to help make routines for preventive maintenance more effective.The questions asked in this paper are;Who, in an army unit, is responsible for the routine maintenance?When is this responsibility valid?What demands does the technical service have on responsibilities for the routine maintenance?How are these demands met?How ought to be responsible for the routine maintenance?To answer these questions the author has chosen to use a descriptive method to show the current facts. A theorizing method is chosen to, from described facts, clarify the demands of the technical service on routine maintenance.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.