Small companies have fewer resources which often result in an tendency to disregard  administrative tasks. A factor that influences the company?s revenues is the control of its inventories. The purpose of the current study was to analyze which of the two options, leasing or owning your inventory, that could be justified from an economical perspective. Furthermore, the purpose was to describe the optimal inventory level for each option. To meet these objectives representatives for the company was interviewed and a thorough investigation process was undertaken, during which methodological problems were solved.  It was found that leasing the inventory was the most expensive option for the company. Analysis demonstrated that optimal turnover inventory according to EOQ (Economic Order Quantity) would amount to 65,0 thousand Swedish Krona if the company leases their inventory in comparison to 56,0 thousand Swedish Krona if the company owned their inventory.

In Sweden there are 560 000 disabled people over the age of 16, half of those are in use of some kind of mobility device.Living with a disability means that due to injury or illness you are having trouble functioning without devices or assistance in your daily life and has a big impact on the independence of the disabled user.The everyday life for disabled parents with young children are different depending on the type of disability and mobility device.Today there is no alternative to the stroller for the disabled user who use mobility advises. This causes problems when the disabled person on there own have/want to move the child.The following statement have been the cornerstone for this project: How to make it possible for a wheelchair user to move a child, in the 0-2 year, for longer distances with a focus on independence and safety for both adult children?Due the process, of industrial design, this question and problem have been solved during 10 weeks. The process have contained parts as meeting with users, analyzing, concept development, evaluations, mock-up making, testing, shape & color development etc. This in the end have resulted in a full scale model of the appearance of a proposed product.The result is a stroller witch can be connected to the users specific wheelchair due two one time adjustments.

While the technological infrastructure that enables collaboration between municipalities, counties and private health care providers improves, so does the need for health-care providers to gain access to the right patient journal at the right time. For doctors, nurses and other health-care organization employees this goal is achieved by NPÖ, National Patient Summary. NPÖ effectively enables health-care records to be shared across organizational boundaries. This thesis is based on a demand by a mobile application that can give district nurses access to health-care records wherever they are.This thesis describes the development of a prototype of a mobile application aimed for NPÖ. This includes investigating a suitable mobile platform, investigating available card readers for reading electronic identification from SITHS cards and the ability to connect to external services such as NPÖ.

Since the 9/11-attacks several nations have been confronted with a new international threat, its nature traces back to the political- and religious- radical movements of the 20th century Cold War. Ever since, various states have been under threat by terrorist organizations around the world due to mainly participating in worldwide counter-terrorist interventions created by western alliances. In Sweden, amongst other countries, the state took security-precautions that would imply total control of information throughout the territorial borders. The assigned proposition was accepted by the Swedish parliament in June 18th 2008, after this date wild spread criticism was still in effect ever since the Swedish government first publicly announced the proposition in May 8th 2007. This study emphasizes on understanding why the Swedish government chose to present this proposition to parliament, in order to complete this task the study will present the motives and the alleged threats that were the core of the proposition and its value-maximizing goal of creating a new surface for Swedish homeland security.

Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

Evaluating and choosing suppliers based on price alone, has traditionally been the dominant strategy for supplier selection within the purchasing function. With the origin of the Total Cost of Ownership (TCO)-concept in the early 1990s, a new philosophy dawned that promoted the importance of knowing the effects of supplier performance on the buying firm?s internal costs. Since then, scholars have been arguing the case of TCO as a viable model for making purchasing decisions and conducting supplier evaluation. Still, after two decades little is known about its penetration and impact on the practices of buying corporations, leaving the questions of which costs are included in the purchasing organisations? decisions unanswered, and even more importantly why certain costs are considered and others not.

The subject of this bachelor thesis is discrimination and unfair treatment in the employment process where employers discriminate against job applicants. The purpose of this study and research questions is to investigate and clarify the legal protection available against discrimination and unfair treatment of pregnant women and persons on parental leave during the employment process and how this protection differs between men and women. This thesis highlights the Swedish law and EU law regarding discrimination and unfair treatment of individuals. The concept of discrimination and its requisites will be accounted for and exemplified by case law. This statement will be analyzed along with the relevant case law of the EU-court and the Labor-court.

Public participation is a key aspect in the planning of Swedish municipalities. It is probably the most important tool of them all in the planning towards a sustainable future within the cities and the municipalities as a whole. Participation from the public can take on several different forms. In this paper I focus to research and discuss in and around the usage of a web-based 3D platform called City Planner. The tool allows the user (the public) to view the municipalities planning in a fairly new (but quickly growing) environment.

Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

The setting of pupils' final grades in the Swedish upper secondary school system is the responsibility of their teachers and once grades are set, they are not open to appeal. This can be compared with the British system where an external, central examination board sets the final grades based on the result of externally marked examinations (A-levels). These grades are then open to appeal if it is felt that an injustice has been made.This research paper has been an investigation into how pupils in one Swedish upper secondary school attempt to influence their teachers in the grade-setting process and how these teachers are affected by these different methods. Five teachers in total were interviewed in a qualitative case study. The study has also taken up the controversial issue of how grades, which are set individually by thousands of teachers across the country, can be deemed to be fair and equivalent.The study revealed that pupils employ many different methods when trying to influence their teachers in the grade-setting process e.g.

The Intellectual Capital Statement facilitates the mapping of interdependent and simultaneously impacting intellectual capital factors in a unique way. The process-orientation of the German approach differentiates it from its predecessors and gives an advantage over alternative procedures. By combining these aspects with the possibility to communicate the company?s efforts and progress in the field of intellectual capital, the German Intellectual Capital Statement (Wissensbilanz) provides an effective management tool..

Title Becoming involved in the planning process - from the construction workers perspective.University/Institution Halmstad UniversityKeywordsEmpowerment through participation, construction workers involvement in decision making in the planning process, knowledge management and communication in the planning process, partnering, human resource managementAimThe aim of this bachelor thesis is to provide knowledge and examine how construction workers perceive involvement in the planning process of partnering projects, what they can contribute and what they get out of the planning process.Methodology The study was conducted with a qualitative approach in the form of semi-structured interviews.          The interview studie consist of 10 interviews with construction workers who are specially educated in participating in the planning process at the company ByggDialog AB.ConclusionAll respondents are positive to be involved in the planning process. The main advantages they can see is that they are able to influence technical solutions and methods that will be used later on in the production. Therefore it is important to consider when construction workers should be involved in the planning process so that they get the chance to influence in this decisions.When it comes to the decision making the construction workers should be involved in the decisions that are related to their tasks in the production such as technical solutions, choice of methods and materials. Their main duties and working hours should be in the production.Involvement in planning does not automatically mean that the construction workers are involved in the decision making, it is up to them how much they participate.

It seems like Swedish municipalities are dominated by beliefs that all citizen participation is good for the development of local democracy. A critic of this certainty is rising among Swedish scholars of political science. However, a critic with an ambition of such generalization is harsh. Different democratic projects contents different qualities and thereby diverse problems in the democratic process. If these democratic problems within the process can be recognized, a deeper understanding can be found and in the prolongation a strengthening of the democracy.This essay examines the democratic process of Lomma municipality's democratic project of citizen participation.

AbstractDoes Geography Matter? A Study of the Bologna Process from a Policy Transfer Perspective.Essay in Political Science (D-level) at Karlstad?s University by Beatrice Högå, Spring 2007Tutor: Susan MartonThe purpose of this essay is to generally see how theories of policy transfer can help us to better understand the process through which the Bologna Process is being spread throughout Europe, and to specially see if geographic placement, i.e. in the heart of Europe, plays a role in how well and how fast the Bologna Process is implemented.To be able to answer the purpose, I have used Evans and Davies theoretical model on policy transfer network to describe the Bologna Process. Furthermore, Sweden and France are the countries being examined when they differ on the independent variable. From there, I have applied an analytical tool, namely process tracing, to examine whether there are differences in the two countries? work with the implementation of the Bologna Process.I have designed six specific research questions:Have France performed more extensive work than Sweden when it comes to implement the two-cycle system?Have France performed this work earlier?Have France performed more extensive work than Sweden when it comes to recognize awards and periods of study?Have France performed this work earlier?Have France performed more extensive work than Sweden when it comes to quality assurance?Have France performed this work earlier?After applying the analytical tool to be able to answers these research questions, the answer to the general question Does geographic placement, i.e.

Production requires the input of capital and labour. Hence, economic growth can be assumed to follow from increased levels of these two factors. Policies aimed at increasing production may consequently successfully be focused on facilitating the accumulation of capital and labour. However, even when an economy has managed to reach the same quantities of input factors as a more prosperous neighbour, the level of the production might still differ. The explanation of this lies in what economists refers to as expression embracing the characteristics of the input factors and the conditions in which they operate.In this thesis a calculation of total factor productivity is carried out, using existing data on the Swedish FA-regions between 1990 and 2005 and the method the economist Robert Solow in the 1950?s.