International roaming has been a frequently debated subject in the European telecom sector lately. While prices on most other mobile services have been reduced by half during the past few years, roaming charges have remained fairly static since the service was first introduced with the birth of GSM. While generating large profits for Europe’s dominating operators, the situation constitutes a restr

Nahoj Nim has for a long time been very successful at developing, producing and selling packaging solutions for the food industry. Today, however, Nahoj Nim faces a new challenge as competitors are gaining market shares. The purchasing unit Component & Technical Consultant Purchasing (hereafter referred to as C&TCP), involved in sourcing, contracting and managing the supplier base for comp

Problem description To develop strategic guidelines for the production that are in line with the vision and marketing strategies of the company. Purpose The purpose is two folded. The first part aims to facilitate future strategic decisions concerning manufacturing. The second is to illuminate why the company should take the manufacturing strategy into consideration when taking other strategic dec

EasyArchive is a vendor of an email archiving software solution. EasyArchive’s sales are not growing with the same speed as the market, which is forecasted to grow with up to 1000% within the next 5 years. EasyArchive’s direct sales force can expand but the company is also evaluating alternative marketing channels. The number of potential types of channels and the number of players in each channel

Women employment is one of the economic variables which may determine the fertility behavior of women. Unlike western nations, very limited studies have been conducting regarding the relationship between women employment and fertility behavior of women in developing countries, specifically in sub-Saharan African countries. In this paper the association between employment status and fertility beha

The no-supply rule provided for in Article 19 and 29 of the Directive constitutes a deviation from the system of VAT. It enables Member States to consider that no supply of goods or services has taken place in the event of a transfer of a totality of assets or part thereof. Although the practice of the Court of Justice sheds light on some issues relating to the transfer of business (what exactly t

During the Cold War days, neo-realism was strong with its claim that foreign policy only could be characterized by self-interest and power-maximizing. The theory was dominating the field of international relations theory during the war's most intense days. However, new elements seem to have appeared thrown into the international politics since the dismantling of Berlin Wall. So, will neo-reali

The public debate on prostitution and the Swedish Sex Purchase Law is still unfinished and highly controversial, not only in Sweden but also abroad. The Sex Purchase Law has attracted much international attention because the law is exclusively aimed at the purchaser of sex and does not single out the prostitute as an offender which makes this law unique in an international comparison. On the basi

Under 2010 anmäldes 18 200 brott mot skattebrottslagen, inklusive grovt skattebrott och vådslös skatteuppgift. Skattebrott upptäcks och anmäls vanligtvis av Skatteverket eller av konkursförvaltare. I de flesta fallen förekommer även en skatteprocess i vilket det ingår skattetillägg. Skattetillägg är en särskild avgift som utgår med 40 % av den skatt som felaktigt deklarerats. Det finns ingen som In 2010 almost 18 200 crimes against the Tax Act, including gross tax crime and tax misdemeanors were reported in Sweden. Tax crimes are usually detected and reported by the Swedish Tax Agency or the liquidator. In most cases a tax procedure even occurs with the debiting of tax surcharges. Tax surcharges is a special charge added to the normal tax with 40% when the income was wrong declared. Ther

The aim of this thesis is to present a proposal for an evolved SQAD (Safety/Quality Assurance and Demonstration)-methodology. SQAD is a Safety Case-based methodology with the main purpose of supplying an effective tool for organizing and demonstrating system safety. Just as Safety Case, SQAD is designed to be a document that proves series of claims with the purpose to declare a system safe. This t

Denna studie är baserad på att förstå om det finns en influens från andra ädelmetaller, industrimetaller och vätskor på variationen i guldpriset. Studien ger ytterligare ett alternativ på forskning om vad som influerar guldpriset och tordes vara unik. Regressionsanalys används för att se om några av metallerna eller vätskorna kan förklara något av variationen på guldpriset. Av samtliga testade, vi

Syftet med detta arbete är att jämföra terrängtypsklassningar baserade på data från satelliterna Landsat och SPOT. Resultatet utgör underlaget för de slutsatser som dras angående de olika klassningarna, och om de fördelar respektive nackdelar som finns vid användande av de olika scenerna baserade på data från respektive satellit. Klassningarna sker digitalt med maximum-likelihood metoden, och som The aim of this work is to examine the quality of digital terraintype classification using 3-bands multispectral data from the Landsat and SPOT satellites. The resulting classifications are compared with each other using different verification methods based upon ground truth data from field studies and infrared aerial photographs. The results from the verifications indicates that it is possible to

This is the result of a field study performed during July -September 1990 in Bakel, eastern Senegal. The village Bakel is in a semi-arid region with low agricultural productivity as a result of drought, degraded soils and excessive rainwater runoff. The thesis presents environmental conditions of the region and the water harvesting techniques introduced by a Swedish funded reforestation project. A

Syftet med uppsatsen är att undersöka om och i så fall hur revisionspliktens avskaffande har påverkat revisionsbyråernas arbete med relations-marknadsföring samt bibehållandet och skapandet av lojala kunder. Vår metod utgår från ett interpretativistiskt synsätt och vi analyserar med hjälp utav den hermeneutiska cirkeln. Vi använde oss utav en kvalitativ metod i form utav semistrukturerade intervju

Syfte: Uppsatsen har till syfte att undersöka hur styrelsearbetet har sett ut i nystartade innovationsföretag. Då det utförts relativt få undersökningar inom detta område, hoppas vi även kunna lägga grund för framtida forskning. Metod: Kvalitativ data har samlats in genom semistrukturerade intervjuer. En iterativ ansats har valts. Teoretiska perspektiv: Utifrån befintliga teorier för bolagsstyrnin

It is hoped that this study would point out the underlying causes of criminality of teen agers. This study is mainly based on the views and appreciation of four social workers involved in the study of these causes. It displays the findings of previous studies of these causes, comparing them with the social workers' findings. It also compares the social workers findings with reference to the im

This study will try to determine the volatility of the stock returns of various financial institutions in Germany during the time period 1998-2007. The reasoning behind targeting Germany is that it is commonly known as one of the most stable and reliable economies in Europe, where Germany has been chosen as a representative case. The study employs a multifactor model, which incorporates interest r

Syfte: Uppsatsens syfte är att förklara vilka faktorer som påverkar graden av upplevd revisionsnytta samt undersöka vilken typ av revisionsnytta småbolag anser vara mest betydande för beslutet att anlita en revisor. Metod: Studien antar en deduktiv ansats. Utifrån vald teori och existerande forskning formuleras hypoteser kring samband mellan en rad påverkansvariabler och grad av upplevd revisionsn

This paper models the dynamics of capital structure listed on the NYSE and NASDAQ during 1995 to 2010. The subsamples classified by given leverage level and specified periods of time are tested. The main contribution is that macroeconomic conditions and firm characteristics are incorporated regressed for non-linearity test. We provide the evidence of non-linear patterns among low leverage and high

Idag finns det många olika metodiker att välja mellan för att bedriva systemutvecklingsprojekt. En del gemensamma drag mellan de olika metodikerna kan urskiljas och de kan grupperas i fem generella grupper. Varje projekt är unikt och behöver hanteras på sitt sätt vilket innebär att utvecklingsmetodiken måste anpassas till typen av projekt som bedrivs. Fokus i den här uppsatsen ligger på att identi