Background: Today, It?s not uncommon that international companies and organizations have a higher turnover than the GDP of developing countries. Consequently, this may suggest that the choices companies make in the context of their business has a great potential to influence the world from an economic, but also from a social and environmental standpoint. From this the notion emerged that companies have a responsibility, referred to as Corporate Social Responsibility (CSR). A clear definition of the CSR concept is difficult to find, more than 37 different definitions has been identified.

Traditionally risk-based measures have been used to assess animal welfare in legislation and certification schemes. With increased knowledge and research, debate today tends to focus on and advocate the use of animal-based measures. However this is not a panacea for welfare and the most sound conclusion should be that assessment of animal welfare needs both. The aim of this thesis is to identify the points that need to be taken into consideration to find the optimal balance in the use of input and outcome measures according to the aim of the assessment and how these should be applied when designing a certification scheme? To answer this, a comparison of the use of resource-based, management-based and animal-based measures in two certification schemes for dairy cow welfare, Freedom Food (UK) and Svenskt Sigill (SWE), was made.

The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns are the biggest group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the science some controversies exists about tax authority?s ability to get taxpayers to pay taxes and fees to the society through using deterrence and compellence control methods versus more service? This ground has guided us to our presentation of a problem: ?How the Swedish Tax Agency works with influencing small businesses behaviour through preventive actions and controls?? The purpose of this study is to research and understand how the Swedish Tax Agency works in their control activities to influence small businesses behaviours regarding taxes and fees.

The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables..

The structural rationalization of the agricultural sector in Sweden has led to many expansive, professional companies orientated towards growth. The agricultural sector is a very capital-intense sector and is characterized by the need for large sums of capital in form of buildings, inventory and arable land. The capital need is especially large for companies who have an ambition of growth and development of the company in the near future. The study is built upon six cases that all can be categorized as large agricultural farms with a turnover exceeding 20 million Swedish crowns. The companies are located in the middle and in the south of Sweden and are in the sector of primary production with focus on dairy-, pork-, egg-, chicken-, beef-, vegetables- and grain production as well as in the business of refining milk towards consumers. The study aims to identify the motives and driving forces that lies behind the growth of a farm-based company. The agricultural companies' motive for growth is studied based on which factors that influence the ambition to grow and to what extent these factors accord to the picture given by earlier research of small companies outside the agricultural sector.

The purpose of this thesis has been about processing an already existing folder for a tax funded organization which is also the employer for this mission ? Expectrum. The reason is that both Expectrum themselves and the recievers of the folder are unhappy with the existing material. The critic that has been directed to Expectrum is that the recievers have trouble understanding what Expectrum is and what they do. Based on qualitative methods such as interviews and text analysis I?ve been able to answer my questions for this thesis.

Denna uppsats behandlar hur företag motiverar sina anställda för att öka lojaliteten. Vi har valt att studera detta utifrån ett ledningsperspektiv. Vi har undersökt två tjänsteföretag eftersom det är extra viktigt att de anställda är motiverade i kunskapsintensiva företag. Vi har gjort en fallstudie och intervjuat VD:n på JOB Media & Reklambyrå AB och avdelningschefen på KPMG i Luleå. I vår undersökning har vi kommit fram till att motivationsteorierna vi behandlat tillämpas i stor utsträckning i de företag vi undersökt.

Det övergripande syftet med studien är att undersöka och analysera socialsekreterares erfarenheter av att arbeta inom sektionen för myndighetsutövning inom barn- och ungdomsverksamheten för att få en inblick i hur de själva upplever och påverkas av eventuella hinder respektive möjligheter i arbetsmiljön. Studien bygger på kvalitativ metod och består av enskilda forskningsintervjuer. Samtliga socialsekreterare i studien beskriver sin arbetssituation som väldigt tuff med ett högt ärendeinflöde som är svårt att påverka. Många menar att det är svårt att hinna med arbetsuppgifterna inom de tidsramar som finns reglerade i socialtjänstlagen. Av resultaten i studien framgår det att socialsekreterarnas arbetsmiljö präglas av olika kulturer som inverkar på varandra, begränsar socialsekreterarnas handlingsutrymme och genererar stress.

The professional football clubs can today be compared with company with profit aim, but the difference is that they also want to achieve sporting successes. In ten years, the Swedish Premier Division´s turnover has more than doubled and because of the strong economic development the license of elite was introduced. The license of elite´s criteria means that professional football clubs must have positively equity and requirements on approved or authorized auditor. Most of the professional football clubs are run as a non-profit association and legislations for these are relatively unclear compared with limited companies. The purpose of this study is to create understanding for how the audit process is implemented in professional football clubs compared with a limited company.

Electrooculogram (EOG) data was used to develop, adjust and validate a method for drowsiness detection in drivers. The drowsiness detection was based on changes in blink behaviour and classification was made on a four graded scale. The purpose was to detect early signs of drowsiness in order to warn a driver. MATLAB was used for implementation. For adjustment and validatation, two different reference measures were used; driver reported ratings of drowsiness and an electroencephalogram (EEG) based scoring scale.

The aim of this thesis is to examine how teachers use computer based assessment in their work and what user barriers they experience while working with computer based assessments. The result of the thesis is meant to provide an understanding of which factors affect the use of computer based assessments and how a company who provide computer based assessments applications can increase the rate of use amongst teachers.To investigate this, the author examined a company in Sweden who provide a computer based assessment application for both universities and high schools. The study was carried out at two different schools, a university and a high school, both located in Stockholm. In total nine teachers were interviewed. The author also conducted observations at the company whose computer based assessment application was examined.The author?s findings suggest that a lack of functions within the application and lack of costumer support from the company all negatively impacted the teacher?s use of the application.

The purpose of this Master's thesis is to examine whether a web-based library catalogue is to be considered user-friendly. We have examined this from a user-perspective by interviewing users of a web-based catalogue at a public library. In order to get a picture of the user-friendliness of a catalogue, the thesis is centred upon the following questions: How is a web-based catalogue used? What problems do the users experience? How is the catalogue perceived by its users? Since the producers of these catalogues now are taking into account the research upon human-computer interaction, we are also interested in finding out whether a web-based catalogue is more user-friendly than a more traditional OPAC. We do this by comparing the results of our examination with earlier studies of OPAC use.

The purpose of this thesis is to understand the reasons to why management consultants choose to leave their positions at large and established management consultant companies. The empirical data are made up of eleven interviews with men and women, both management consultants that have left their previous positions as well as a consultant who has chosen to stay with her first company and a representative from one of the large companies active within the management consultant industry. We have used the Job Embeddedness Theory combined with theories about identity, legitimacy, institutional norms and gender in order to understand the thoughts and reasoning behind the management consultants´ resignation. We have found that issues with the work itself and characteristics of the industry prevent the management consultants from being embedded within the management consultant company. Rather, some of the characteristics of the industry such as ?up or out? and the need to constantly perform work as a ?pushing-out mechanism?.

A wish for a higher standard of living has driven the rate of consumption in Sweden. Mainfocus in business is on a higher growth and profitability where some companies use a lowprice strategy to win competitive advantage. The positive consumption pattern spiral is oftendiscussed in media, while criticism is limited and often refers to the environment. In order toreduce our ecological footprint we should consume more sustainably. More and morecompanies implement CSR (Corporate Social Responsibility) in their business strategy tobecome more sustainable.

This essay aims to examine what subject positions are possible within the discourse of relationship anarchy. Through semi-structured interviews with four people who define themselves as relationship anarchists I've made a discourse analysis to determine how these relationship anarchists explain what, in the discourse they?re in, is described as an relationship anarchistic way of being, what isn?t and how they relate to this. Relationship anarchy is described as an ideology based on freedom. It is about the right to define their relationships as they like, as something constantly changing and that does not hold a specific value based on its label.