The aim of this paper has been to investigate how accounting firms govern their organizations with regards to the complexity in the service that they offer. The service includes the general accounting tasks which through standardization can be cost efficient, the advisory services that entail flexibility, and the relationship with the customer which needs to be taken into consideration when delivering the financial reports. These three components are important but require different approaches when it comes to governing the organization. The conducted case study has shown that the accounting firms govern their organizations bureaucratically and mainly through behaviour and accounting controls. The advisory services demanded by customers are standardized, not analytical, and therefore do not require the firms to take flexibility into consideration.

This qualitative study examines the participation that older people have in their own home care by exploring experiences of care workers. We will investigate to see if there are limitations due to financial implications in the sector. Modern day care of the elderly in Sweden is facing increasing pressures to both show cost savings whilst maintaining the same levels of service within the community. It is becoming more essential for older people to participate in their own care for the sake of their health and well-being. The method that we used for data collection was qualitative interviews.

The purpose of this masters thesis is to examine how managers in public libraries are managing financial cuts. Questions posed are: What strategies are used by the library manager to handle the cuts and how are the strategies being worked out? What are the consequences of the cuts? How do the managers use their library plans in the work with the cuts and how do the plans change as a consequence of the cuts? Library managers in eleven communities are interviewed about their financial cuts in 2003 and/or 2004. The result shows that cuts are made in different ways. The study analysed the managers statements with a model about strategies created by Oulton.

This qualitative study involves the implementation of Lean and Kaizen methods in a Swedish service industry. Lean philosophy is based on a method to achieve more with less. In practical terms this means that the use of an organization's resources is improved. The origin of Lean is the Toyota Production System. Now, Kaizen methods give managers and employees a better more efficient system to reach their goals within the organization or company.

Problem Discussion: Today the banks manage three central products: mutual funds, mortgages and bank accounts. Banks have authority and credibility, the services and the products they offer and sell can sometimes be difficult to understand. Customers are offered a large number of investment options with varying risk profiles. These developments have created an increasing need for knowledge and information among customers. The financial advice that the financial firms provides, remains a very important activity from a customer view.

The aim of this essey was to find out what kind of help problem gamblers can get at social service offices in the region Västra Götaland in Sweden. We also examined the knowledge regarding gambling problems at social sevice offices and who the head of the social service offices regarded having the responsibility for the question of helping problem gamblers. As a last question we wanted to know if the size of the population in the community had an impact on these questions. Central questions in our essey asked are:How much help does the social service offices in the region Väsra Götaland offer problem gamblers? Who has the responsabilety to help problem gamblers according to social service offices?What knowledge does the social service offices have concerning problem gambling?Does the population of the community have an impact on theese questions?This is a quantitative study made as a webbservey to the head of the social service offices in the region Västra Götaland.

The purpose of this thesis is to discuss how a Swedish public library approaches their costumers. I will show how a library interacts with their costumers compared to a business, which has a different economic work frame, a building materials supplier. My aim is to pinpoint differences and explore new methods for the library in order to improve their service.The theoretical frame of the thesis is based on Richard Norman's notion the Moment of truth. The moment of truth is the moment when a business has to convince their customer that they offer both the product, proficiency and service that the customer needs. Service encounters at two organizations have been observed and their differences and similarities compared.

Title: Strategies for competition ? a study of the Swedish contact lenses market.Authors: Pernilla AArskog and Annika Lange.Background: As a market gets more mature and the competition increases, it is more important for a company to apply the right strategic perspective. There are four fundamental strategic perspectives for a service-oriented business: a core product-, a price-, an image- and a service perspective. This study is a about service management and take its point from the theories from the Nordic School about strategies for competition, customer value, perceived customer quality and customer loyalty.Purpose: The main purpose with this study is to analyze and evaluate how the actors at the Swedish market of contact lenses should compete to gain further competitive advantages.Method: The study includes four qualitative interviews with two traditional opticians and two Internet based businesses, but also a survey with 106 contact lens users is included.Analysis: In the analyse part of this thesis it was concluded that the traditional opticians conception about their customer not agrees with what the customer evaluate as important. Many of the customers have thought about changing their optician, and besides that do not recommend their optician, and can there for not be categorize as loyal customers.

With the starting point in UN peacekeeping operations, this essay investigates the participation of the Swedish armed forces and how the Swedish soldiers perceive their role in those operations. The aim of the study was to explore different perceptions about the Swedish soldiers in international operations. Partly from the Swedish soldiers perspective and how they perceived their own role as soldiers. Partly from the perspective of civilians, like Swedish aid workers, and how they perceive the Swedish soldiers. The third perspective was from a person with mixed experiences from both the military and the civilian work.

The amendment of a law which is expected to come may well have a significant impact on the Swedish real-estate broke market. The law change will probably have an effect in the number of ways real-estate brokers will compete as a result of the increasing variety of services offered. In order to gain competitive advantages brokers must be at the forefront in the development regarding the changing market. To do so requires that the company chooses an appropriate range of peripheral services that are profitable. The problem is to choose the ?right? services to convey. The purpose of this paper is to describe the services that are in demand for transmission and how the agents can work to meet the demand of this new market.

Syftet med studien var att ta reda på om ungdomar vet skillnaden mellan public service och kommersiella kanaler. Vi ville även ta reda på vad det är som skiljer public service och kommersiella kanaler åt i medvetandet hos ungdomarna, som speglas ireceptionen av olika typer av serier?I studien har vi tillämpat kvalitativ metod i form av receptionsforskning, där intervjuer och observationer har utförts.Resultatet av studien visar att 20 av 25 respondenter tillhörde kategorierna: respondent medveten samt respondent något medveten. Resultaten visar att ungdomar är medvetna om vad skillnaden mellan public service och kommersiella kanaler är. De diskuterar ledigt och öppet kring de olika kanalernas programutbud.

AbstractThe purpose of this essay is to study how undocumented migrants situation is constructed inSwedish massmedia discourse. The purpose has also been to study how the compromisedhuman rights of undocumented migrants in Sweden are legitimated in massmedia discourseand how resistance is constructed. The following main questions have been processed in this essay:- How are undocumented migrants and their situation constructed in Swedish massmediadiscourse?- How is society?s part in the situation constructed?Following questions are related to the main questions:- How is the situation that undocumented migrants face in Sweden legitimated in discourse?-What social consequences do the constructions have for undocumented migrants and for theSwedish society?The questions have been answered through a discourse analysis on empirical materialconsisting of ten news clips from Swedish public service television SVT and ten articles fromthe online editions of the main national newspapers Dagens Nyheter, Svenska Dagbladet, Aftonbladet and Expressen. The analysis was done with analytic methods from discursivepsychology and with the sociological theories at hand in this essay.The conclusions drawn from the analysis are that the situation is constructed according todifferent interpretative repertoires drawing on humanitarian discourses and economicdiscourses, which lead to separate social consequences and ideological categorisations of ?usand them?.

The purpose was to create differentiation concepts due to the upcoming deregulation of the Swedish pharmacy monopoly. Apart from the theory, the study is based on interviews with pharmacy customers and experiences from former pharmacy market deregulations in some of the other Scandinavian countries. The result shows that a differentiation concept that could work in a shorter perspective is a low service quality but with lower prices and a unique location. In a longer perspective it seems like the concept should change to a more service orientated differentiation concept with a variation of high quality services to gain competitive advantage..

I den här uppsatsen kommer fenomenet god service att studeras utifrån snabbmatsrestauranger. Frågeställningen som uppsatsen behandlar är: hur får företag servicemotvillig personal att leverera god service? Uppsatsens syfte är att beskriva hur företag inom snabbmatsbranschen arbetar för att motivera och utbilda oerfaren personal för att kunna leverera god service. Då uppsatsen skapat ett nytt empirisk begrepp började studierna ute på fältet. Fältarbetet bestod av observationer samt intervjuer med både restaurangchefer och frontlinepersonal på snabbmatsrestauranger.

AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.