Titel: I sanningens ögonblick: berättelser om hur frontlinepersonal levererar service.   Bakgrund: Service definieras som något som levereras men resulterar inte i ägande av något. Service levereras av frontlinepersonal till turister. Frontlinepersonalen har betydelse för hur servicen levereras. Jag har inte funnit någon detaljerad inventering vad serviceleveranser innehåller. Däremot finns det teorier som berättar hur företagsledningar ska leda personalen som levererar service. Det finns också teorier som ska skapa förväntningar till turister. Till följd av att jag saknar en detaljerad redogörelse av vad serviceleveranser innehåller vill jag söka svar på denna fråga.   Syfte: Syftet är att redogöra innehållet i serviceleveranser.   Metod: Jag har använt mig av en induktiv ansats för att tolka serviceleveranser. Jag har valt att intervjua frontlinepersonal på turismföretag eftersom jag tror att de kan besvara min fråga vad serviceleveranser innehåller då de levererar service till turister. Under undersökningens gång har jag fått göra flera val som har påverkat min studie, bland annat urval, tolkning av det empiriska materialet och etiska aspekter i min undersökning.   Resultat: Utifrån studiens empiriska material framgår det att innehållet i serviceleveranser utformas av manualer eller fingertoppskänsla. Intervjupersonerna motiverar också att den första serviceleveransen har betydelse. Den första serviceleveransen är sanningens ögonblick och under denna situation bör frontlinepersonalen besvara turisternas förväntningar. Tillgänglighet beskrivs även som ett innehåll i serviceleveranser. Det innebär att personalen tillgängliggör verksamheten för turister. Slutligen framställs hantering av klagomål och missnöjda turister som ett innehåll i serviceleveranser.   Slutsats: I den här uppsatsen har jag sökt svaret på vad något i definitionen av service är. Något är alltså innehållet i serviceleveranser. Innehållet i serviceleveranser varierar från leverans till leverans. Dock har jag genom intervjuer sammanställt fyra huvudinnehåll. Innehållen i serviceleveranser är manual eller fingertoppskänsla, den första serviceleveransen, klagomål och tillgänglighet.

This paper examines how themed hotel companies work with innovation and innovation processes to meet the demands of todays market.. To get a deeper understanding the paper is focused on three separate hotel companies in Sweden.  The paper is based on a qualitative method. The paper starts with a methodology chapter, followed by an explanation for a number of concepts that are central in the paper. Here, the reader will also read about the concept of innovation, and innovation processes. This is followed by a number of innovation processes in tourism. To get an understanding of how innovation affects hotel companies, we have done three interviews with representatives of three themed hotels in Sweden. These hotels are Kosta Boda Art Hotel, Ishotellet in Jukkasjärvi and Vildmarkshotellet Kolmården. This chapter has connected theory together with empirical data.The focus has been on trying to create an understanding of how the new tourism and the new tourist affects three themed hotels in Sweden in their efforts to work innovative. The study has examined how these hotels work with innovation at each hotel company. The results of the study have shown that the concept of innovation is important for the above mentioned hotels when it comes to attracting visitors, and that they have to work constantly with innovation in order to distinguish themselves from other hotel companies on the Swedish market. Words that are central to the themed hotels in terms of innovation is, creativity, effectiveness, change, renewal, development and knowledge. This shows that the hotels have a common understanding of what innovation is.

The interest in the subject of this study was raised during our education when we read about the difficulties for young people to find a place at the labour-market. The aim of this study was to find out what the view of the possibilities to find a place on the labourmarket is for young people, 16 - 18 years old, who don't follow a national program but follow the individual program. Both quantitative and qualitative methods have been used through a survey questionnaire and a group-interview. The results show that young people know that education is important to get a job but at the same time the majority says that they would leave school if they got a job-offer. The young people think that they have a relatively good knowledge about the labour-market but at the same time they can't describe what it imply. This could mean that there is a gap between school and working life.

Denna studie gör en inventering av de argument som attraherar värdnationer till att ansöka om värdskap för megaevenemang. De megaevenamang som behandlas i uppsatsen är fotbolls-VM i Tyskland 2006 och fotbolls-VM i Sydafrika 2010. De ekonomiska framgångar som antas för värdnationerna visar sig oftast vara felaktiga då kostnaderna underskattats och intäkterna överskattats. Att vara värd för så stora megaevenemang kräver stora förpliktelser från både offentliga och privata resurser under en lång tidsperiod. Ett värdskap för fotbolls-VM kan ge värdnationen de resurser de behöver för att skapa ett meningsfullt socialt liv och att förändra faktorer som underbygger detta. Det kan vara ett viktigt steg för nationen mot att uppnå ett internationellt och globalt samhälle. Megaevenemang har också en viktig roll att spela i det urbana samhället, vilket visar på att sport, här i form av megaevenemang, har en central roll i den moderna urbaniteten. Trots att kostnaderna är höga kan ett värdskap för fotbolls-VM ge en många gånger större förtjänst, de totala förtjänsterna är alltså större än de potentiella riskerna.

Titel: I sanningens ögonblick: berättelser om hur frontlinepersonal levererar service.   Bakgrund: Service definieras som något som levereras men resulterar inte i ägande av något. Service levereras av frontlinepersonal till turister. Frontlinepersonalen har betydelse för hur servicen levereras. Jag har inte funnit någon detaljerad inventering vad serviceleveranser innehåller. Däremot finns det teorier som berättar hur företagsledningar ska leda personalen som levererar service. Det finns också teorier som ska skapa förväntningar till turister. Till följd av att jag saknar en detaljerad redogörelse av vad serviceleveranser innehåller vill jag söka svar på denna fråga.   Syfte: Syftet är att redogöra innehållet i serviceleveranser.   Metod: Jag har använt mig av en induktiv ansats för att tolka serviceleveranser. Jag har valt att intervjua frontlinepersonal på turismföretag eftersom jag tror att de kan besvara min fråga vad serviceleveranser innehåller då de levererar service till turister. Under undersökningens gång har jag fått göra flera val som har påverkat min studie, bland annat urval, tolkning av det empiriska materialet och etiska aspekter i min undersökning.   Resultat: Utifrån studiens empiriska material framgår det att innehållet i serviceleveranser utformas av manualer eller fingertoppskänsla. Intervjupersonerna motiverar också att den första serviceleveransen har betydelse. Den första serviceleveransen är sanningens ögonblick och under denna situation bör frontlinepersonalen besvara turisternas förväntningar. Tillgänglighet beskrivs även som ett innehåll i serviceleveranser. Det innebär att personalen tillgängliggör verksamheten för turister. Slutligen framställs hantering av klagomål och missnöjda turister som ett innehåll i serviceleveranser.   Slutsats: I den här uppsatsen har jag sökt svaret på vad något i definitionen av service är. Något är alltså innehållet i serviceleveranser. Innehållet i serviceleveranser varierar från leverans till leverans. Dock har jag genom intervjuer sammanställt fyra huvudinnehåll. Innehållen i serviceleveranser är manual eller fingertoppskänsla, den första serviceleveransen, klagomål och tillgänglighet.

About 30 % of our greenhouse gas admission comes from the food we are eating, and food plays a crucial role in the choice of destinations. The tourism industry has a great opportunity to affect our food habits. Used in the right way, the industry can teach us to eat more environmental friendly.

Undersökningens syfte är att studera de verksamma lärarnas åsikter om den sjunkande kunskapsnivån i matematik och på så sätt få en uppfattning om hur lärare ute på skolorna upplever resultaten i TIMSS och PISA:s undersökningar. I mitt examensarbete har jag valt att sammanfatta TIMSS och PISA:s undersökningsresultat för att få fram vilka orsaker som påverkar elevernas matematikkunskaper. Min undersökning bygger på kvalitativa intervjuer. Resultaten visar att alla lärarna som intervjuades såg en koppling mellan lässvårigheter och matematikkunskaperna hos elever. Lärarna i denna undersökning bygger mycket av sin undervisning utifrån de läroböcker de använder vilket försvårar det för elever med just lässvårigheter då läroböckerna i sig ofta är uppbyggda utifrån textuppgifter. Lärarnas svar antyder att hemmiljön påverkar elevernas prestationer i skolan, men att även antalet böcker i hemmet kan påverka elevernas resultat positivt. Störningsmoment i skolan så som skolk, sen ankomst svordomar och störningar påverkar elevernas resultat i matematik. Det finns många orsaker till de svenska elevernas sjunkande matematikkunskaper och de går mer eller mindre hand i hand med varandra.

<p>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.</p><p>The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand. First of all the stablishment must have the human and technical resources necessary to provide the service. Furthermore the establishment need to be fully dependent on the parent company. This criterion may be fulfilled even though the establishment is a separate legal person. Finally the Court has held that the result of a transaction being taxed in the country where the fixed establishment is located must lead to a rational taxation result. This rational result is to be examined on a case-by-case basis. It seems clear that a scheme where a fixed establishment is being used with the sole purpose of avoiding VAT would not meet this requirement.</p><p>The concept of fixed establishment is not to be confused with the concept of permanent establishment existing in income taxation. This latter concept is laid down by Article 5 of the OECD Convention. The two concepts share a common heart, however the ECJ has used the concept of fixed establishment to accommodate the needs of Community law in the field of VAT.</p><p>Furthermore, this master’s thesis will examine what tax planning opportunities fixed establishments may provide. Swedish companies, primarily exempt taxable persons such as banks and insurance companies, may be tempted to establish fixed establishments in states with a low VAT-rate on professional services, i.e. services provided by consultants, engineers, lawyers and accountants etc. Exempt taxable persons are not entitled to deduct input VAT. By having the fixed establishment purchase the service in question abroad at a low rate of VAT and then forward the service to the main office, savings on VAT cost can be made.</p><p>A VAT-saving scheme, based on reversed charge of VAT, may involve a Swedish company purchasing a service via a fixed establishment in Luxembourg at a VAT-rate of 15%. When the establishment subsequently forwards the service to the main office in Sweden no taxation will be made since the ECJ has held that transactions within the same legal entity are not taxable. The difference in VAT cost is ten percentage points which is what the Swedish head office saves by having the fixed establishment purchase the service rather than purchasing it directly from the provider. Similarly, a fixed establishment may be organised in Switzerland, outside the Community, where the VAT-rate is even lower. There are obstacles to these kinds of VAT-saving schemes, and these will be more thoroughly examined.</p>

<p>The purpose of this project was to determine the freight customers’ valuations that are im-portant to their choice of transport mode for long-distance freight transportation. The results are intended to form the basis for valuations of changes in the transport system and for fore-cast models. The purpose was to study the general valuations of certain quality factors that transportation buyers have regardless of the type of transportation. The study covered all transport modes and transportation systems.</p><p>The method used was computer-assisted telephone interviews that were conducted by the author with slightly fewer than 100 transportation managers and a response frequency of 99%. After a few questions about the company and its transportation, a Stated Preferences survey (SP) was conducted with ranking and paired choices. SP means that it is possible to find out what the company wood choose in a hypothetical situation and where willingness to pay can be determined for different factors. The factors that were primarily investigated by means of paired choices were transportation cost, transportation time, frequency, and risk of delay. Several other factors were also investigated by means of ranking.</p><p>The results show that transportation cost is a very important factor when choosing a carrier. Actual transportation in today’s transport systems is of high quality with few delays and little freight damage At the same time, the transportation market is subject to stiff competition, which is one of the reasons why transportation customers are sensitive to price. The thresh-old for switching carrier is on average a 3.8% lower price, even with everything else un-changed. The companies use many transportation companies. Almost all of them use more than one and over half use more than 10.</p><p>The transportation buyers are prepared to pay in average 2% higher price for a 50% reduc-tion in environmental impact. Shorter transportation times and higher dispatch frequency are valued at very low levels. A short transportation time is on the other hand more important for high-value freight than for low-value freight. The transport managers’ apparent satisfac-tion with today’s transportation solutions may be due to production and transportation being adapted to each other as regards both transportation time and frequency.</p><p>With today’s production, there is thus no reason to change the transportation system other than to wish that transportation were cheaper. This is also shown in the paired choice analy-sis. Price is thus clearly the most important factor, followed by the risk of delay not increas-ing and then shorter transportation time and greater frequency. Transportation buyers are re-nowned for their sensitivity to price and this is borne out by this study and others conducted in the past.</p>

<p>Incidents in the road transport system can have large negative consequences for the society and the business community. The basic aim of vulnerability analysis is to identify scenarios that i) would lead to severe consequences, and ii) have some likelihood of being realized in the future. The Thesis proposes two main approaches to vulnerability analysis. The first significant component of the analysis is to identify <i>important</i> links in the road network, i.e., links where a disruption would lead to severe consequences. The second component is to identify <i>exposed</i> users, i.e., users for which the consequences of a disruption would be particularly severe.</p><p>Paper I<b> </b>introduces the concepts of importance and exposure and how they can be operationalized in terms of increased travel time when road links are closed. The measures are applied to the road network of northern Sweden. Among other things, we find that the most important road links from a socio-economic efficiency perspective are sections of the main roads in the region going through the main population centres. The most exposed users, on the other hand, live in the sparsely populated municipalities in the northwest along the Norwegian border.</p><p>Paper II studies the geographic patterns of exposure and importance in Sweden and identifies properties of the geography, road network and travel patterns that to a large extent explain the observed spatial differences. We find that the municipalities around Stockholm have the most important road networks, and that people in the southern parts of Sweden are considerably less exposed than in the northern parts. We also find that the sparsity of the road network, the travel times of the users and the traffic load on the links provide good explanatory variables for the regional variations in exposure and importance.</p><p>Paper III proposes a link importance measure that incorporates both efficiency considerations, i.e. the total increase in travel time, and equity considerations, i.e. the unevenness of the distribution among users. We show analytically that there is a strong inverse relationship between the two components. In a case study of the Swedish road network we find that when only efficiency is considered, links in many of the main roads are among the most important. With more weight put on equity, importance is gradually shifted to smaller local roads with poor or no alternative routes.</p>