22 research outputs found

    AnvÀndande av produkt- och produktionsstrategier bland industriella bostadsbyggare

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    Syfte: Syftet med studien Àr att utreda begreppen produktstrategi och produktionsstrategi samt hur begreppen appliceras inom det industriella byggandet. Syftet Àr ocksÄ att den framtagna informationen ska öka kunskapen kring produkt- och produktionsstrategier bland de industriella byggarna samt utreda vikten av integration mellan de bÄda. ProblemstÀllning: Vad innebÀr begreppen produktstrategi och produktionsstrategi inom det industriella byggandet? Hur arbetar industriella byggare i branschen med produkt- och produktionsstrategier? Hur ser integrationen mellan produkt- och produktionsstrategi ut för industriella byggkoncept idag? Metod: Studien har genomförts som en fallstudie dÀr fyra olika industriella byggkoncept har undersökts. Kvalitativ data till fallstudien inhÀmtades genom företagsbesök, fördjupande samtal och observationer. En litteraturstudie genomfördes ocksÄ för att fÄ ökad kunskap i Àmnet och en bra grund att bygga analysen pÄ

    E-boken som pedagogisk resurs - slutrapport

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    TillÀmpningen av armlÀngdsprincipen : En studie om hur tillÀmpningen av armlÀngdsprincipen pÄverkas av Skatteverkets ökade fokus pÄ internprissÀttning

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    The arm’s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle.   The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory.   Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket. There can be a conflict between following the arm’s length principle and designing transfer prices in a way that best suits the business. The fact that, in the past, tax has often not been taken into account when designing transfer pricing strategies means that big adjustments may be needed to ensure that prices are at market value. The cost for necessary adjustments can be larger than the cost for the tax surcharge a tax audit would lead to. In that case most companies choose not to adjust their transfer prices. ArmlĂ€ngdsprincipen, som innebĂ€r att internprissĂ€ttning mĂ„ste vara marknadsmĂ€ssig, har funnits i svensk lag sedan 1928 men har tidigare Ă€gnats begrĂ€nsad uppmĂ€rksamhet och vaknat till liv först nu. I denna uppsats undersöks hur armlĂ€ngdsprincipens tillĂ€mpning pĂ„verkas av dokumentationskravet för internprissĂ€ttning som infördes 2007 och Skatteverkets ökade fokus pĂ„ internprissĂ€ttning.   En kvalitativ undersökning har genomförts bestĂ„ende av nio intervjuer med totalt tio personer hos Skatteverket och rĂ„dgivare som arbetar med internprissĂ€ttning. Resultatet av intervjuerna analyseras med stöd av agentteorin.   En stor del av företagen vill undvika risk och hellre göra rĂ€tt för sig frĂ„n början Ă€n att ha en mer utmanande strategi som innebĂ€r en risk för att Skatteverket inte kan godkĂ€nna internprissĂ€ttningen vid en eventuell granskning. AffĂ€rsmĂ€ssiga skĂ€l kan dock stĂ„ i vĂ€gen för en internprissĂ€ttning utformad i enlighet med armlĂ€ngdsprincipen. Det faktum att skatt sĂ€llan tagits i beaktning tidigare, vid utformandet av internprissĂ€ttning, gör att det kan röra sig om mycket stora justeringar som skulle behöva göras. Kostnaderna för nödvĂ€ndiga justeringar kan överstiga kostnaden som ett eventuellt skattetillĂ€gg skulle medföra. De flesta företag vĂ€ljer i dessa fall bort att tillĂ€mpa armlĂ€ngdsprincipen

    "It's not wrong for a girl to play with dolls or a boy to play with cars” : A qualitative study on how preschool teachers construct gender in the choice of play materials

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    Syftet med studien var att undersöka hur förskollÀrare konstruerar genus utifrÄn val av lekmaterial inom den fria leken i förskolans inomhusmiljö. Studien har utgÄtt frÄn det socialkonstruktionistiska perspektivet och den kvalitativa metoden dÀr semistrukturerade intervjuer och observationer anvÀnts som datainsamlingsmetod. Resultatet visar att förskollÀrares konstruktion av genus utifrÄn val av lekmaterial sker utifrÄn styrdokument och lagar samt en kombination av könsneutralt, könskodat och könsöverskridande arbetssÀtt, med en följsamhet för barns intresse och att de ska uppleva leken som meningsfullt. Studien visar pÄ hur konstruktion av genus kan formas nÀr inte förskollÀrarnas egna erfarenheter och vÀrderingar om genus stÄr i fokus, utan utifrÄn ett samspel med de normer och vÀrden som styrdokument och lagar framhÄller samt ett medvetet pedagogiskt arbetssÀtt.

    The daily life after stroke : Experiences from adults younger than 65 years

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    Background: Every year the number of young and middle-aged persons who receive stroke are increasing. Stroke is often considered as a disease of old people. A stroke often leads to changes in life. The consequences can be cognitive impairments and movement disabilities. These consequences can have a high impact of the person's life. Aim: The aim was to describe experiences of daily life after a stroke from the perspective of adults younger than 65 years old. Method: To analyze data, Friberg's (2012) method aimed to contribute to evidence-based care based on analyzing qualitative research, was used. Ten scientific articles were chosen and analyzed. Results: The result showed that adults younger than 65 who suffered from a stroke experiences a lot of difficulties in life afterwards. The analyze process generated four categories and nine subcategories. The four categories are "an altered work situation", "lack in rehabilitation", "to loose myself", "difficulties in social meetings". Conclusion: The study showed that rehabilitation is very important for adults younger than 65 who suffered from a stroke. Their experiences showed a lack in rehabilitation when it comes to their age category. To go back to work, live family life and participate in other social events is important. It's different to suffer from a stroke at younger age when it comes to their needs. Health staff should be aware of these needs

    The daily life after stroke : Experiences from adults younger than 65 years

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    Background: Every year the number of young and middle-aged persons who receive stroke are increasing. Stroke is often considered as a disease of old people. A stroke often leads to changes in life. The consequences can be cognitive impairments and movement disabilities. These consequences can have a high impact of the person's life. Aim: The aim was to describe experiences of daily life after a stroke from the perspective of adults younger than 65 years old. Method: To analyze data, Friberg's (2012) method aimed to contribute to evidence-based care based on analyzing qualitative research, was used. Ten scientific articles were chosen and analyzed. Results: The result showed that adults younger than 65 who suffered from a stroke experiences a lot of difficulties in life afterwards. The analyze process generated four categories and nine subcategories. The four categories are "an altered work situation", "lack in rehabilitation", "to loose myself", "difficulties in social meetings". Conclusion: The study showed that rehabilitation is very important for adults younger than 65 who suffered from a stroke. Their experiences showed a lack in rehabilitation when it comes to their age category. To go back to work, live family life and participate in other social events is important. It's different to suffer from a stroke at younger age when it comes to their needs. Health staff should be aware of these needs

    Patients' Perceptions of Person-Centered Care in Early Rheumatoid Arthritis: A Qualitative Study

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    ObjectiveMost research on patient experiences of rheumatoid arthritis (RA) care is performed with patients who have established RA and less often with patients with early RA. Experiences of and expectations about health care may change over time, which is why the aim was to explore patients’ perceptions of person-centered care (PCC) early in the RA disease course.MethodsThirty-one patients with early RA were interviewed in this qualitative study. An abductive qualitative content analysis was conducted based on the framework of McCormack and McCance (1,2). The four constructs, prerequisites, care environment, person-centered processes, and person-centered outcomes, constituted the four categories in the deductive part of the study. An inductive analysis generated 11 subcategories exploring the content of PCC.ResultsFor patients with early RA, PCC was described in terms of 1) prerequisites including being treated with respect, meeting dedicated health care professionals, and meeting professional competence; 2) care environment including having access to a multidisciplinary team, having access to health care, and encountering a supportive organization; 3) person-centered processes including being listened to, being supported, and being involved in decision-making; and 4) person-centered outcomes including being satisfied with received health care and achieving optimal health.ConclusionGenuine PCC is important for patients early in the RA disease course, supporting the implementation of a person-centered approach during all stages in the health care system. This study contributes to information about how to further develop person-centeredness in rheumatology care
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