This paper explores a model for self-assessment of purchasing maturity in large companies. The author adapts contemporary purchasing theory and further enhances existing tools and procedures to create a survey based instrument for maturity measurementThe paper also explores potential methodological challenges associated with conducting a more extensive study of purchasing maturity via the proposed model. A preliminary study is made and the learnings discussed.The preliminary findings of the survey indicate that the purchasing maturity varies with industry. The purchasing function average score was found to be 3,4 out of 6 with samples spread across the whole spectra ? agreeing with previous theories stating that the purchasing maturity is highly varied between different industries..

The aim of this paper is to present a case study that increases the understanding of pooled purchasing between independent companies, but also acknowledges the importance of relationships. While previous research has established the advantages and disadvantages of pooled purchasing, our paper shows that successful relationships can render additional synergies and benefits. At the same time, one must consider the time and resources needed to create successful relationships as well as the resulting interdependencies. These implications are well established within the field of purchasing and network theories. However, the authors believe that these implications need to be more explored in regards to pooled purchasing..

The purpose of this thesis is to achieve an increased understanding of factors and considerations of importance to larger companies? purchases of tax consultancy services. Based on a qualitative case study, the thesis more specifically analyzes purchasing companies? perception of quality in tax consultancy services, how the companies organize their purchases of such services and the relationship between purchasing companies and tax consultants. The study suggests that tax consultancy services constitute a heterogeneous group of services which are normally purchased by people in charge of either accounting or tax matters in the purchasing company.

This study finds that the Swedish Government has a process for purchasing financial advisory services that is more transaction-oriented than the corresponding process at a Swedish private equity firm. The conclusion is supported by previous research comparing public and private sector purchasing processes. However, the differences between the two purchasing processes are not as significant as one might believe given the fact that the Government, unlike the private equity firm, has to operate under the Public Procurement Act (LOU). The tendency of the Swedish Government to apply a more relationoriented purchasing approach than expected is most likely driven by the fact that this represents the established professional norm for purchasing of professional services in the private sector. As LOU and the professional norm impose contradictory influences on the Swedish Government?s purchasing of financial advisory services, the final outcome depends on which of the two forces that dominate..

This thesis was performed at Scania?s purchasing department of non-automotive products inSödertälje, Sweden during spring 2007. The management of the purchasing department ofnon-automotive products believe that their internal customers might not have fullunderstanding of what the purchasing department does. This is a problem because the internalcustomers might not use the contracts negotiated by the purchasing department or they mightnot involve the purchasing department when making purchases.The purpose of this thesis is to examine if and how the internal customers? perception deviatesfrom the purchasing department?s perception regarding the task of the purchasing department.And also to create a communication package with the purpose of increasing the internalcustomers understanding of what the purchasing department does.

The objective of this study is to determine if and how Swedish businesses measure the efficiency of their purchasing departments.In this study I have interviewed six medium to large successful companies and asked them· Which ratios they use to measure the efficiency of their purchasing departments· Why they use these ratios and· How the results of these measurements are usedI can conclude that although there are no ratios or other measurements that directly measure the efficiency of purchasing indirect measures do exist.The measures applied are usually the result of demands from management and the results are reported back to management and used to follow development within a particular field of purchasing. Benchmarking, especially external benchmarking, is unusual..

Background: The strategic importance of purchasing departments is increasing, yet supply risks are rather uncharted. The procurement of coffee involves supply risks and the purchaser needs to be able to handle these to enable the roasting-house to produce coffee as specified. Purpose: To chart risks in connection with the procurement of coffee as well as the possibilities of handling these. The thesis also examines if general risk management theories are applicable on the supply risk present within Swedish roasting-houses and can become an integral partof the purchasing process. Method: A qualitative case study of the purchasing process of Swedish roasting- houses.

The aim of the study was to get a deeper understanding of how social workers at the welfare office think and act when it comes to methadone or buprenorphine treatment. What role does the welfare office take when it comes to methadone- or buprenorphine treatment, what does the welfare office think about this form of treatment, what possibilities does the welfare office have when it comes to decide the selection to this kind of treatment and what consideration does the welfare office take to the separate individuals demands when it comes to methadone- or buprenorphine treatment. The study is done in the perspective of society as a social construction. The method that was used was qualitative interviews with professionals at the welfare office and professionals at the reception of methadone- and buprenorphine treatment. The result of the study is that the attitude towards methadone- and buprenorphine treatment is complicated and the opinions are partly divided..

Purpose: To explore the purchasing function, mainly the supplier selection activities, in the fast fashion apparel industry. The purpose is 1) to explore the criteria associated with supplier selection for fashion products, and 2) to analyze the purchasing activities in order to find characteristics and trends which are considered to be strategic for the buying company. Method: The empirics consist of qualitative interviews with employees with responsibility for the companies' purchasing activities, as well as information gathered from articles, annual reports, and company websites. Result: The study indicates that qualitative criterias have increased in importance, and have become an important part of supplier selection for fashion goods. A number of characteristics where identified as important for purchasing fashion goods, which can affect choice of supplier; examples are increased collaboration, increased re-buys and increased use of logistics services.

During the time of membership in The European Union Swedish domestic policy has gone through many changes. A lot more political areas are being influenced by the EU policy. Today every ministry has got some sort of EU office. Swedish politicians are functioning on two arenas, domestic and European. At the same time Swedish membership has gone from being highly discussed to being a state of normality.

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.

Aim:The aim of the study was to describe the experience of working environment in open plan office within IT- sector.Background:Previously was the most common office model cell office, open plan office is now the most common. A good working environment in theise two office types needs different attributes. A theory to explain relationship between health and unhealth is Karasek and Theorells demand- control- supportmodel.Method:A qualitative interview study was performed to gain a deeper understanding of the experience of working in open plan office within IT- sector. Ten informants from two different organizations were chosen. The result has been analyzed with qualitative content analysis.Results:The analyses resulted in three themes and six sub-themes.

Syftet med arbetet har varit att undersöka om en viss arkitektur kan användas för att underlätta utvecklingen av ett Back Office-system till ett befintligt och komplext verksamhetssystem.För att gränsa av arbetet och hitta de delar som var intressanta att fokusera på genomfördes intervjuer med tre olika personer som hade olika syn på ett Back Office-system genom sin yrkesroll. Intervjuerna resulterade i ett antal önskemål för vad man ville uppnå med ett Back Office-system.Arbetet resulterade i en arkitektur som kan användas för att underlätta utvecklingen av ett Back Office-system till det befintliga verksamhetssystemet samt till verksamhetssystemet självt. Arkitekturen har utvärderats genom att man först ställde en mängd krav på den och sedan studerade hur den klarade av en mängd nya krav som delvis var relaterade till de gamla kraven.Alla tester som gjorts visar på att arkitekturen är väl designad och lätt att underhålla samt att den kommer underlätta den fortsatta utvecklingen av verksamhetssystemet och dess Back Office-system..

This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

The main purpose of this master thesis is to study the information support by the head office of the Swedish social insurance office to its administrators. The thesis only focuses on information that concerns laws, regulations and instructions. The study is based on an interview with the head of the division of law at the social insurance head office and a questionnaire answered by administrators in four different counties. The purpose with the interview was to find out about the information strategy of the head office and in the questionnaire the administrators could describe their opinion of their information support. Our special interest was the information channels and how the administrators were able to absorb the essential information.