Slutsatsen efter genomfört arbetet är att Örebro Bostäder AB bland annat har en önskvärd image av Vivalla som ett område med en unik och personlig omgivning med mindre individuella bostadsområden där det finns något för alla smaker. I Markbacken vill Öbo behålla och förstärka en image av variation, där allt från barnfamiljer till den som söker ett lite mer exklusivt boende skall lockas. Vidare har undersökningen visat att dessa önskvärda imager främst förmedlas via mun till mun-metoden, massmedia, samhälleliga åtgärder och events.

The recent financial crisis and other climate related shocks pose important challenges to fiscal policies in a number of developing countries. The best way for developing countries to respond to the tax challenges are essentially to broaden tax bases, reduce rates and improve tax administration. But equally important, the focus has also to be on economic policies that accelerate growth and expand the tax base. In many developing countries, poor public service delivery, financed with existing revenue, creates dissatisfied citizens which are unwilling to pay taxes. A legitimate and responsive state one that secures the rule of law and keeps corruption under control is important for better mobilisation of tax revenue. With regard to the mix of tax instruments trade taxes will continue to reduce its significance as an important source of revenue. This suggests that indirect taxes such as VAT and direct taxes will be of significant importance in the future. Many developing countries have very narrow tax bases, with large number of exemptions, often designed to protect the interests of powerful groups. In these circumstances broadening the base can have the advantages of raising revenue, improving economic efficiency and achieving greater redistribution. Over the long-term taxation can reduce developing countries’ dependence upon aid and increase its ownership of the development agenda and become accountable to its citizens. This would also reinforce the social contract between state, citizens and the private sector which was how efficient institutions evolved in the developed world.

Det har pågått ett intensivt utvecklingsarbete på Statistiska Centralbyrån (SCB) under de senaste åren i syfte att standardisera och effektivisera statistikproduktionsprocessen. I detta utvecklingsarbete har fokus främst riktats mot processerna insamling och granskning. Ett flertal studier har visat att det finns potential att reducera granskningens omfattning samtidigt som den övergripande kvaliteten i undersökningarna bibehålls. För att uppnå detta krävs att nya arbetssätt, metoder och verktyg utvecklas och implementeras.

Den traditionella ansatsen på SCB har varit att i granskningsprocessen försöka hitta och rätta alla databearbetnings- och mätfel. Ingen skillnad har gjorts mellan stora och små fel eller om felen har någon effekt på statistiken eller inte. Detta är en ineffektiv ansats där stora resurser åtgår till att rätta fel som inte påverkar den statistiska redovisningen nämnvärt. I mer moderna ansatser betonas vikten av att hitta betydelsefulla fel som har stor påverkan på parameterskattningarna och att fel som inte ger någon påverkan bör lämnas som de är eller åtgärdas via imputering. Detta, att inte granska allt, kallas för selektiv granskning.

SCB har beslutat att införa metoden selektiv granskning med poängfunktioner. Metoden fordrar att poängberäkningar görs, dessa utförs i verktyget Selekt. Verktyget ingår i den framtida verktygslådan för granskning som är under utveckling vid SCB och är uppbyggt av ett stort antal parametrar. För att uppnå så effektiv granskning som möjligt måste de mest lämpliga parametervärdena sökas för att sedan implementeras i Selekt.

I denna studie har ett datamaterial från undersökningen Kortperiodisk Sysselsättningsstatistik, privat sektor (KSP) använts för att studera sambanden mellan statistikens kvalitet och valet av parametrar i Selekt.  Valet av datamaterial motiveras främst av att Selekt ska implementeras i KSP under år 2010. De parametrar som har behandlats i studien kallas för KAPPA, TAU och LAMBDA samt variablerna RPB_20 och Kostnad.

Logistisk regression har använts för att undersöka vilken påverkan parametrarna har på den bias (kallad RPB) som införs i skattningarna vid selektiv granskning. En ansats valdes där sambandet mellan responsvariabeln RPB_20 och förklaringsvariablerna KAPPA, TAU och Kostnad studerades separat för olika värden på LAMBDA.

Vid resultatframställningen indikerades tidigt att valet av värde på LAMBDA inte verkade ha någon nämnvärd betydelse för modellen och i de fortsatta analyserna stärktes denna misstanke och kom att omfatta även KAPPA och TAU. Det var redan från början känt att Kostnad är en viktig variabel att ta hänsyn till och för att undersöka detta närmare konstruerades en modell bestående av ett fjärdegradspolynom med enbart variabeln Kostnad. Modellen lyckades fånga upp huvuddragen av variationen i RPB_20.

Det går inte att dra generella slutsatser från den studie som här har genomförts. Resultaten visar dock att en modell utan KAPPA, TAU och LAMBDA fungerar för att beskriva variationen i RPB_20.  Valet av värden på KAPPA, TAU och LAMBDA i Selekt är av mindre betydelse. I implementeringsarbetet av Selekt i KSP rekommenderas därför att, förutom RPB, fokusera på variabeln Kostnad för att hitta den mest lämpliga kombinationen av parameterinställningar.

The Government of India has extended the ‘Tourist Visa on Arrival’ scheme - now expected to be renamed 'Visa Online (ETA)' scheme - from five countries in 2010 to 44 countries in 2014. In this article, Natasha Agarwal and Magnus Lodefalk highlight some of the limitations in the design and implementation of the scheme, and make recommendations for maximising its economic benefit and effectiveness.

Learning to read and write is a basic skill that unfortunately not everybody acquires sufficiently. Lack of teachers and time in school are some of the reasons, but in addition the enormous rise in informational activities due to the Internet and other information technology-enabled opportunities has made literacy skills increasingly important to ever more people. This means literacy education must be improved so more children in the world get better chances. In order to contribute to developing better methods for learning to read and write in early years this study tests a new method developed to improve reading and writing learning in early ages. The ICT (Information and communication technologies) supported “Integrated Write to Learn” (iWTR) method lets children in 1st grade use computers and other ICT tools to write texts and subsequently discuss and refine them together with class mates and teachers. Handwriting is postponed to 2nd grade. While the traditional method requires students to go through two development processes in parallel, a cognitive (learning to read and) a motor (learning to write with a pencil), iWTR works with one process at a time, first cognitive development, then (from grade 2) motor skills training. iWTR extends previous WTR methods by more social work methods using a web site and peer comment for providing social meaning and feedback.

The method was tested using two test groups and two control groups (total n = 87) by systematically measuring performance in reading and writing using standard tests in combination with observations and student evaluation to assess social and individual effects of work methods.

The results show that while reading skills were improved considerably the biggest improvement concerned writing skills. Students in the test group wrote longer texts with better structure, clearer content, and a more elaborate language.

De elektroniska marknadsplatsernas betydelse för affärstransaktioner världen över har ökat dramatiskt de senaste åren. Allt fler företag väljer att ta med sina befintliga kundkontakter eller skapa nya via dessa marknadsplatser. Dock finns det vissa problem med dessa, ofta webbaserade system, de har inte en tillfred- ställande grad av användbarhet respektive handlingsbarhet. Syftet med vår undersökning var att beskriva vilka aspekter av de olika perspek- tiven, användbarhet samt handlingsbarhet, som kan anses vara mer betydande än andra att ta hänsyn till vid utveckling av elektroniska B2B marknadsplatser. Användbarhet är ett perspektiv som behandlar aspekter som att systemet skall vara lätt att använda, lätt att lära, subjektivt tilltalande osv. Handlingsbarhet som perspektiv tar till skillnad från användbarheten en mer kommunikativ utgångs- punkt, där systemets förmåga att fungera som en kommunikativ länk i de verk- samhetshandlingar som utförs sätts i fokus. Vi har genomfört en kvalitativ fallstudie på marknadsplatsoperatören Visma Proceedo’s webbsystem Supplier Center. Datainsamling har främst skett genom telefonintervjuer med tre olika företag som använder sig av Supplier Center som lösning för deras kundkommunikation.  Vi har i våra slutsatser kommit fram till att vissa aspekter av de två perspektiven är viktigare att beakta vi utformning av ett system likt Supplier Center. Ett så- dant system skall tillgodose kraven på tydlig handlingsrepertoar, handlingstrans- parent, tydlig feedback, personifiering, känd och begriplig vokabulär, intentionellt tydligt, handlingsstödjande, minimera användarens minnesbelastning, enhetlighet, förse användaren med återkoppling, förse användaren med klart markerade funk- tioner för att avbryta dialogen, bra felmeddelanden och förhindra fel.

This study finds out if components of GDP can explain FDI inflow better than GDP itself. The analysis is based on two equations. The first equation includes GDP as one of determinants of FDI inflow and the other one substitute GDP with consumption expenditure and government expenditure as determinants of FDI inflow. The equations are estimated for four groups of data. The first group includes 103 countries from around the world. Then the countries are divided into three groups: high income countries, middle income countries and low income countries. Along with other determinants of FDI inflow, consumption expenditure is found to be a significant determinant for middle income and low income countries. Government expenditure is found to be a significant determinant for global FDI inflow and high income countries FDI inflow. GDP is also found to be a significant determinant for global, middle income countries and low income countries FDI inflow. Comparing the results of estimations from the two equations shows that both equations have equivalent explanatory power. Thus a choice between the two equations depends on the purpose of the selector and the groups of countries studied by the selector.

This paper presents the computation of likelihood prediction with the generalized linear and mixed models. The method of likelihood prediction is briefy discussed and approximate formulae are provided to make easy computation of the likelihoodprediction with generalized linear models. For complicated prediction problems, simulation methods are suggested. An R add-in package is accompanied to carryout the computation of the predictive inference with the generalized linear and mixed models. The likelihood prediction is applied to the prediction of the credit defaults using a real data set. Results show that the predictive likelihood can be a useful tool to predict portfolio credit risk.

This thesis deals with developing and testing feasible computational procedures to facilitate the estimation of and carry out the prediction with the generalized linear mixed model (GLMM) with a scope of applying them to large data sets. The work of this thesis is motivated from an issue arising incredit risk modelling. We have access to a huge data set, consisting of about one million observations, on credit history obtained from two major Swedish banks. The principal research interest involved with the data analysis is to model the probability of credit defaults by incorporating the systematic dependencies among the default events. In order to model the dependent credit defaults we adopt the framework of GLMM which is apopular approach to model correlated binary data. However, existing computational procedures for GLMM did not offer us the flexibility to incorporate the desired correlation structure of defaults events.For the feasible estimation of the GLMM we propose two estimation techniques being the fixed effects (FE) approach and the two-step pseudolikelihood approach (2PL). The preciseness of the estimation techniques and their computational advantages are studied by Monte-Carlo simulations and by applying them to the credit risk modelling. Regarding the prediction issue, we show how to apply the likelihood principle to carryout prediction with GLMM. We also provide an R add-in package to facilitate the predictive inference for GLMM.

This paper presents a two-step pseudo likelihood estimation for generalized linear mixed models with the random effects being correlated between groups. The core idea is to deal with the random intractable integrals in  the likelihood function by multivariate Taylor's approximation. The accuracy of the estimation technique is assessed in a Monte-Carlo study: An application of it with binary response variable is presented using a real dara set on credit defaults from two Swedish banks. Thanks to   the use of two-step estimation technique, the proposed algorithm outperforms conventional likelihood algoritms in terms of computational time.

It is commonly agreed that the credit defaults are correlated. However, the structure and magnitude of such dependence is not yet fully understood. This paper contributes to the current understanding about the defaults comovement in the following way. Assuming that the industries provides the basis of defaults comovement it provides empirical evidence as to how such comovements can be modeled using correlated industry shocks. Generalized linear mixed model (GLMM) with correlated random effects is used to model the defaults comovement. It is also demonstrated as to how a GLMM with complex correlation structure can be estimated through a very simple way. Empirical evidences are drawn through analyzing quarterly individual borrower level credit history data obtained from two major Swedish banks between the period 1994 and 2000. The results show that, conditional on the borrower level accounting data and macro business cycle variables, the defaults are correlated both within and between industries but not over time (quarters). A discussion has also been presented as to how a GLMM for defaults correlation can be explained.

This paper presents the techniques of likelihood prediction for the generalized linear mixed models. Methods of likelihood prediction is explained through a series of examples; from a classical one to more complicated ones. The examples show, in simple cases, that the likelihood prediction (LP) coincides with already known best frequentist practice such as the best linear unbiased predictor. The paper outlines a way to deal with the covariate uncertainty while producing predictive inference. Using a Poisson error-in-variable general-ized linear model, it has been shown that in complicated cases LP produces better results than already know methods.

In this paper, we discuss how a regression model, with a non-continuous response variable, which allows for dependency between observations, should be estimated when observations are clustered and measurements on the subjects are repeated. The cluster sizes are assumed to be large.We find that the conventional estimation technique suggested by the literature on generalized linear mixed models(GLMM) is slow and sometimes fails due to non-convergence and lack of memory on standard PCs.We suggest to estimate the random effects as fixed effects by generalized linear model and to derive the covariance matrix from these estimates.A simulation study shows that our proposal is feasible in terms of mean-square error and computation time.We recommend that our proposal be implemented in the software of GLMM techniques so that the estimation procedure can switch between the conventional technique and our proposal, depending on the size of the clusters.

Boken är en praktisk och helhetsorienterad redovisningsuppgift i extern redovisning. Uppgiften utgår från ett fiktivt, men verklighetstroget företag som tillverkar färg. Utifrån en bakgrundsbeskrivning av företaget, föregående års balans- och resultaträkning, bolagsstämmeprotokoll, styrelseprotokoll, bankkontoutdrag samt verifikationer för ett räkenskapsår, skall studenterna organisera redovisningen, genomföra den löpande bokföringen, göra bokslut samt upprätta årsredovisning enligt gällande lagstiftning och praxis. Till detta kan även ett moment av revision tillfogas.

Listed corporations achieve effectiveness through segmentation of investors. Categorization of like- minded investors diminishes goal incongruence. This thesis aim to examine an Investor models accuracy, provided by a Professor Emeritus in Economic Psychology in 2001. This model segments investors as active, passive, speculative and naive investors.

This thesis has a demarcation to private investors on the Swedish stock market. It has a deductive and qualitative approach as the purpose is to study the Investor model. In order to obtain empirical data semi- structured interviews were conducted with Avanza Bank, Handelsbanken, Aktiespararna and Karl- Erik Wärneryd, the author of the Investor model. All interviews were carried out by telephone except the face- to- face interview with Karl- Erik Wärneryd.

The conclusion of this thesis is that the Investor model is not universal. The Investor model needs to be modified by the purpose of the sector of the application in order to be accurate. Different factors have influenced investors since 2001 which has subsequently had an effect on the Investor groups’ characteristics.

Aims and objectives. In this study we describe the development of a short, easy-to-use questionnaire to measure postoperative recovery and evaluate its content validity and intra-patient reliability.   The questionnaire is designed to evaluate the progress of postoperative recovery and the long-term follow-up of possible effects of interventions during recovery.

Method. The study involved four steps. 1) A conceptualisation and item definitions were based on a theoretical framework and a description of patients' postoperative recovery from the perspective of patients, registered nurses and surgeons. 2) Content validity of items was tested through expert judgements. 3) A test run of the questionnaire was performed to confirm its feasibility and workload requirement. 4) The stability of the questionnaire was evaluated through intra-patient reliability assessment.

Results. As a result of the operationalisation process of the concept postoperative recovery, five dimensions (physical symptoms, physical functions, psychological, social, activity) and 19 items were identified. Each item was formulated as a statement in the questionnaire. Content validity was judged to be high. After the pre-test of the questionnaire a revision with refinements in the layout was made. The vast majority of items showed a high level of intra-patient reliability.

Conclusion. Based on a theoretical framework and empirical data, we developed a short and easy-to-use tentative questionnaire to measure patient-reported postoperative recovery. Initial support for content validity was established. The vast majority of items showed a high level of test-retest reliability.

Rationale and aims: The importance of evaluating postoperative recovery with consideration to the patient’s perspectivehas been emphasized. The aim of this study was to demonstrate how the recovery-specific Postoperative Recovery Profile(PRP) questionnaire can be used to evaluate patient-reported outcome measures (PROMs) after hip- and knee replacementin the enhancement of clinical quality and the person-centeredness of clinical services.

Method: Patients undergoing primary total knee- and hip replacement were eligible for this longitudinal follow-up study. The participants completed the PRP questionnaire on repeated occasions. In this paper, data from Day 3 and Month 1 afterdischarge were used. The change in recovery, between the two measurement occasions, on item-, dimensional- and globallevels, both for each patient and for the group, were evaluated.

Results: A total number of 75 patients were included. One month after discharge the median PRP score was 13 (partly recovered) out of 19. Recovery changes towards lower levels of problems/difficulties were shown in both item-, dimensional- and global levels of recovery month 1 after discharge, as compared with Day 3. The group of patients washomogenous in change.

Conclusions: We demonstrated that the PRP questionnaire can be used to evaluate postoperative recovery after hip- andknee replacement surgery on item-, dimensional- and global levels. Data from each recovery level can be useful for quality development and in informing increases in the person-centeredness of clinical services. The global population scores can beused to evaluate treatment effect on a group of patients. It can also be used to define endpoints in follow-up studies.

Background. The previously developed Postoperative Recovery Profile (PRP) questionnaire is intended for self-assessment of general recovery after surgery. The aim of this study was to further evaluate the questionnaire regarding the construct validity and ability to discriminate recovery profiles between groups. Furthermore, the item variables of greatest importance during the progress of recovery were investigated.

Methods. Postoperative recovery was assessed during the period from discharge to 12 months after lower abdominal- and orthopedic surgery. Construct validity was evaluated by comparing the assessments from the PRP-questionnaire and a global recovery scale. Recovery profiles of the diagnose groups were displayed by the cumulative proportion recovered participants over time. The importance of item variables was investigated by ranking ordering.

Results. A total of 158 patients were included. The result showed that 7.6 % of all possible pairs were disordered when comparing the assessments from the PRP questionnaire and the global recovery scale. Twelve months after discharge 51 % participants in the abdominal group were fully recovered, as compared with the 73%, in the orthopedic group (95% CI: 6 % to 40 %). The item variable pain appeared as top five at eight measurement occasions of eight possible in both the abdominal and the orthopedic groups. The importance of the items was emphasized.

Conclusions. The PRP questionnaire allows for evaluation of the progress of postoperative recovery, and can be useful to assess patient-reported recovery after surgical treatment. Knowledge about recovery profiles can assist clinicians in determining the critical time points for measuring change.

The global competition and as the worldwide market has become more open a company’s ability to outsource activities to external companies based in other countries, i.e. offshore outsourcing, has increased dramatically. Companies are starting to transfer higher value-added activities that require certain skills, domain knowledge and experience, i.e. Knowledge Process Outsourcing (KPO). These activities are getting more difficult and complex to manage compared with standardised activities such as payroll, and predict another kind of co-operation and communication between the companies. When the sender and receiver are based in different context, such as organisational and cultural, other aspects might be added to the difficulty. The purpose of this thesis is to describe, and analyse knowledge transfer in a cross cultural context based on three categories identified in the theoretical framework: character of knowledge, distances between sending and receiving context and mutual understanding. Also to answer how cultural differences might affect the knowledge transfer process. The objective of this study is mainly from a Swedish R&D company’s perspective that has an established relation with an external consultancy company based in India. The activities are within the area of dynamical changing software development of complex, communication and knowledge intensive products.

A qualitative case study has been performed based on open target interviews. The findings show that the character of knowledge is an important factor to consider when establishing the knowledge transfer process. It was a need to transfer knowledge not only related to the product itself but also knowledge embedded in organisational routines, processes, practises and norms. This is related to distances between sending and receiving context: organisational and knowledge differences shown in organisational skills and previous experience, and cultural differences mainly visible in communication such as raising problems and an expected top-down approach by managers. The geographical distance adds to the difficulty due to the missing face-to-face contact. The sending company must therefore be very active and can not just expect the receiving company to handle the activity, and especially when the companies’ prerequisites differ as much as in this case. Culture awareness and mutual understanding are factors that improve knowledge transfer.