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.

A Biogas plant in SLU?s (Swedish University of Agricultural Sciences) management sustains to behave in con-nection with the new animal stables at Lövsta. There will primarily manure from stables that rot to biogas. The biogas plant will also have the capacity that rot others substrates that can arise in the farm operation. The aim with the biogas plant is to produce non fossil electrical and gas heat for own customs, to reduce smell impact from stables and to make possible different types of research investments within the area.This study has implemented multiple cases study of different investment scenarios.

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.

Major changes within the agricultural politics today have forced the dairy production to scaleup, in order to compete on a global market. This has resulted in a reduction in the number ofsmaller dairy farms in Sweden, from about 40000 to just over 4000 over the last 30 years. Thepurpose of this study Svenska mjölkbönder, snart ett minne blott? ? Markbygdensmjölkbönder i tankar om mjölkproduktionens nuvarande situation och framtidsutsikter, is topresent the opinions of dairy farmers in Sweden, regarding the Swedish dairy industry and therelation to their own dairy production. A secondary purpose is to problematize how theconsequences of pastures and cultural landscapes influences human society as dairy farms andgrazing animals are becoming fewer.

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.

Vi lever i ett mångfaldssamhälle där alla medborgare ska ha rätt till lika service från förvaltningen. När förvaltningen utformar sin lagstadgade serviceskyldighet måste man beakta mångfalden som ska genomsyra hela verksamheten. Men frågan är om det skett en anpassning för invandrare för att servicen ska omfatta denna grupp ? vilket vi undersöker. Kan man i anpassningen se att demokrativärden fått stå tillbaka för ekonomiska värden?I en normativ och empirisk studie undersöker vi vilka anpassningar förvaltningen, specifikt Försäkringskassan, gjort för att möta invandrare.

The aim with the study is to find key factors relating to internal marketing and to improve the process between the operating organization and its customers. A qualitative study is carried out within an organization active in the Swedish healthcare. The qualitative approach is carried out by collecting empirical data through observations, personal interviews and group interviews.The Physiotherapy Clinic at the Karolinska University Hospital is in the focus of the empirical study. The study locates existing differences in perceptions and comes up with recommendations for actions to improve the process of organisations within the Swedish healthcare and their customers. The study's results are that internal marketing can bring a lot to service-selling organizations and that the organizations internal conditions are as important as the external ones.Communication appears to be a key factor for an organization that has applied internal marketing.

Journalists´ role in society has traditionally been of representative nature with a task to distribute news and scrutinize those in power. But technological changes have created a new publishing world outside the traditional media institutions. In today?s redactional society anyone can become a publisher in a blog or through other channels on online. This process can be seen as contributing to increased democratization giving everyone the opportunity to publish.

The purpose of this essay is to find out what experiences three preschool teachers, two preschool directors and a social worker (BSc) from the social service have of reporting suspicion of child abuse done by preschools. What perceptions do these individuals have of each other, what experiences do they have regarding cooperation and how do they perceive their responsibilities regarding filing reports on suspicion of child abuse? This investigation is based on qualitative interviews with open ended questions on the basis of an interview guide. The theoretical approach of the essay lies in the phenomenology philosophy, which revolves around the individual?s experiences and perceptions of a phenomenon.

This essay discusses in a comparative way the Swedish and Norwegian legal system, mainly laws that contain adoption regulations. It also compares the administrative work that the government in both countries practices in relation to the individual person. In this essay, focus lies on the legal rights of the child in the adoption process and how well the government and its service meet the requirements from abroad.This essay has shown that the government has many rules and regulations that regulate their work and that all the sub processes are designed to ensure the child?s best in the adoption in both Sweden and Norway. Despite some differences in the investigation process, the work is very much alike.

Bakgrund: För att kunna stilla kunders behov och skapa kvalitet och därigenom värde, krävs kunskap. Två teoribildningar som talar om värde och kvalitet respektive kunskap var för sig är Service Management och Knowledge Management. Service Management är huvudsakligen externt orienterad medan Knowledge Management är näst intill uteslutande internt orienterad, vilket medför att vissa "spänningar" återfinns dem emellan. Frågan är hur dessa"spänningar"hanteras i kunskapsföretags värdeskapande. Syfte: Syftet med uppsatsen är att analysera vad Service respektive Knowledge Management bidrar till i förståelsen för kunskapsföretags värdeskapande.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

Detta examensarbete har utförts på SSAB- Tunnplåt i Borlänge under vårterminen 2004 och omfattar 10 veckors arbete.SSAB sköter idag sin kommunikation med distributionslagren via fax, telefon eller e-post. Eftersom detta är ett ganska tidskrävande kommunikationssätt, vill SSAB ha en smidigare och snabbare kommunikationslösning. Den lösning som SSAB vill ha är en extern Web-service-lösning för att upprätta en säker kommunikation med sina distributionslager.Parallellt med byggandet av Web-service-lösningen arbetades en förvaltningsmodell fram. Den beskriver hur förvaltningsorganisationen med dess rutiner kan se ut vid implementering av lösningen.För att skapa en säker förbindelse med Web-servicen skall en webbklient användas som i sin tur anropar en COM+ komponent. Detta för att kunna skicka med certifikatet ifrån webbklienten till webbservern där Web-servicen ligger.