Syftet med uppsatsen har varit att undersöka hur de statliga föreställningarna om en fungerande service ser ut och sätta dem i relation till den faktiska utvecklingen på landsbygden, och även att undersöka alternativa lösningar till hur servicen på landsbygden kan bedrivas. Studien har fokuserat på svenska landsbygder generellt och för att söka svar på syftet har statliga myndigheters rapporter och dokument granskats där insikt har erhållits om hur servicen, något normativt bör vara. Genom metoder som kvalitativ textanalys av dessa rapporter, teoretiska ingångspunkter om landsbygdens nya ruralitet och tillgänglighet samt intervjuer med olika aktörer, dels om nytänkande servicelösningar och dels om landsbygdens servicesituation, sätts politik och praktik mot varandra. Det har visat sig att den politiska föreställningen om hur servicen bör vara ej till fullo överensstämmer med verkligheten. För att planera för en fungerande service på landsbygden krävs ett nytänkande med lösningar som beaktar dagens samhälle och det lokala, flexibilitet och innovationsrikedom..

This essay examines the indirect effects of the local strength of the Swedish Democrats on refugee acceptance in the Swedish municipalities. With statistical methods this essay has aimed to investigate if such effects exist and by using statistical data from three periods of time - 2002, 2006 and 2010 ? the investigation has been able to measure effects over time. Based on former research and reasonable expectations the hypothesis for the essay claims that the Swedish Democrats has got an indirect effect upon the refugee acceptance. With the statistical analyses made, the essay is able to conclude that the strength of the Swedish Democrats in municipality elections as well as the change of this strength between the elections does have a negative effect upon refugee acceptance in the Swedish municipalities.

The aim of this Master?s thesis is to examine the function of the budget as a means of control within an organisation in the public sector. To accomplish this, a case study has been conducted on a certain business unit within Luftfartsverket responsible for providing Air Traffic Control services. The thesis is built on a framework of contemporary theories of budgeting and includes a brief discussion of the weaknesses usually associated with the traditional budget. The conclusion of the study is that the use of budget as a means of financial control within Luftfartsverket is not efficient enough at the moment.

Swedens membership in the European Union have resulted in an international characterized labour market. The construction sector is the area who employs most posted workers among the 7400 employees who monthly enters the market. It?s also the sector where a big part of the work-related deaths occurs. The purpose of this study is therefore to contribute to a greater understanding of the regulation regarding posted workers, their work environment and the consequences of it.

Syfte: Mitt val av ämne härstammar från egna reflektioner och erfarenheter av att bo och leva i USA ett antal år. Jag har successivt insett att det är större skillnad mellan våra kulturer än vad jag hade förväntat mig. Med tre barn i skolan är kontaktytan mot utbildning stor och det går inte att undvika att göra jämförelser. Ämnet för uppsatsen landade i en jämförelse av serviceerbjudanden med skola och omsorg som tillämpningsområde. Syftet med uppsatsen är att med marknadsföring och service management som teoretisk bas beskriva och analysera serviceerbjudandet gentemot barnfamiljer i Virginia och Sverige.

In this Bachelor's thesis the result from a Delphi study regarding FRBR, performed by Yin Zhang and Athena Salaba in 2007 and published in 2009 ? What is next for Functional Requirements for Bibliographic Records? A Delphi study ? is analyzed by qualitatively interviewing professionals active within the library and information science field in Sweden. The results are compared and possible deviations and adjustments are illuminated and discussed. The purpose of the thesis is to determine the topicality of the Delphi study in 2011 from a Swedish perspective. Conclusions made from the thesis shows that the main areas are still the same, but adjustments regarding the relative order of issues might be needed; primarily a shift of focus from theoretical to practical issues.

The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

AbstractThe intention of our study was to examine the meaning of home of elderly women and men and how they experience their getting older. We also wanted to see how elderly women and men experience to receive home-help-service in their own home. The study was based on qualitative interviews with elderly women and men. The informants were five women and four men between the ages of 60-84 years. They all had everyday help from the home-help-service.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

Abstract This essay is written to answer the questions of why, how and against who employees in the service sector use humour, charm and flirt in the interaction with their customers. The service management research is quite extensive, but despite this the research partly misses studies around why employees tend to act in certain ways while interacting with their customers. To understand the reasons of why they act in these particular ways, we need to know which factors that can be crucial when it comes to the employees? behaviour in these situations. By knowing the underlying reasons of using a special way to communicate with customers, it is much easier to achieve a clearer overview of the subject.

This final thesis consists of an investigation of how suitable it is to vertically integrate forest in Swedish forest companies. Different strategies to obtain raw materials have been evaluated and the advantages and disadvantages have been weighted against each other. The investigations contain a number of interviews with represents from companies with different strategies and persons that in different ways have faced the question of issue. An account study of SCA´s forest ownership has also been performed. The benefits for a forest company to vertical integrate forest consist mainly of safety in delivery, control over the supply chain and company image.

In this study we have investigated who is debating on Sveriges Television. For this study we have chosen the program Debatt which is the biggest debate program in the Swedish television based on the audience. Debatt is broadcasted on Sveriges Television which is a public service broadcaster. In a quantitative content analysis, we examined the proportion of women and men participating in the program and what role they play in the debate. We chose to examine all programs of Debatt over an entire season which deals with one subject.

People play games now more than ever before. While the digital gaming industry dominates the market, boardgaming has been living in its shadow. Board games offer a physical tangibility and a social experience that can be found in few digital games. How do we create a tool that further builds upon those strengths? The purpose of this study is to examine the possibility of developing a service that consists of an mobile application and board game events to promote social face-to-face interaction. Focus has been on the social face-to-face interaction in the context of a board game session.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE05E, spring semester 2013 Title: Non-profit sport associations management control- A multi case study of management tools Authors: Christoffer Ahlgren, Emelie Andersson and Emelie Nilsson Tutor: Anders Jerreling Examiner: Elin Funck Background: Non-profit sport associations activate a large number of people in Sweden and have a great impact on the social community. Because of the increasing complexity to operate sport associations some are experiencing serious financial problems. The daily financial work has a major impact on how the future unfolds for the sport associations. An adverse economy not only creates complications in the economic field, it also affects the sport itself. Purpose: Our purpose with this paper is to describe and explain how the economy is controlled in non-profit sport associations and the tool that is used to support this process.

This study tests two financial valuation models empirically by valuing three stocks from three industries, with the purpose of studying how well valuation models work empirically and to make a forecast. The models which will be tested are residual income valuation and discounted cash flow. Nine stocks will be picked strategically from the Swedish stock market and additional analysis will follow in the analysis chapter.Based on analysis and valuation, the commodities industry has decent valuation as the healthcare industry is undervalued thanks to the high valuation of AZN. The energy industry has low value due to the capital intensive nature of the industry. When it comes to the models and their practical implementation, DCF has been the most problematic to apply empirically whereas RIV was better but it still shows extreme values, which teaches the student the clear difference between theory and empiri..