The thesis aims to understand how learning processes are affected when an organization split into two separate organizations. The study is designed as a single case, covering a new government agency?s takeover of a core activity from another agency and the use of a purchase-provider split between the agencies, providing the new agency with IT-services. The findings revealed a difference in productive system and knowledge types between core- and IT-activities. The core activity was found to be dominated by explicit knowledge while the IT-activity seemed to be dominated by a mix of explicit and tacit knowledge.

This report is presenting an approach that can be used to measure water surfaces in difficult conditions caused by dense vegetation and lack of nearby known points. The objective was to make a contribution to necessary measures for adaptation against floods in Grums Municipality along the stream Karlbergsån, which may occur when persistent rain raises the level of the stream. Along the river there are low-lying areas prone to flooding. According to Grums Municipality, the stream may widen where the water level differences are large, to create a better flow path and to counteract flooding. Grums Municipality was also interested in survey stormwater discharges which may affect the water level in the stream.

The purpose of this study was to examine the school counsellors and social service workers experience of how the child psychiatry manage their authority in the collaboration concerning children with mental health problems. The study was conducted using qualitative interviews with school counsellors, social service workers and one former employee of the Swedish child psychiatric care. Our results are divided into two themes: Collaboration and distribution of responsibility and Children who fall between the cracks. Examples of groups of children who according to our study are at risk of falling between the cracks are those who apart from mental issues have substance abuse issues or social issues, those whose parents are in a child custody dispute, children who are acting out and children with self-harm issues. The study also reveals that it's easier for children whose parents are active and knowledgeable to get help from the child psychiatric care and that it's a requirement for both parents and children to be highly motivated.There are established social hierarchs between agencies who partake in collaboration regarding children with mental illness.

The issue about how Scania shall perform HVAC tests in the climatic wind tunnel CD7, which Scania is about to complete by year 2013, has resulted in four test methods for truck HVAC and also a test method structure. The test methods have been chosen to focus on sun, snow and rain simulations. These are adapted and developed according to what should be tested and to what can be tested in CD7, which has been the object. With CD7 different climates can be simulated in a controlled environment for complete truck level, from desert with high sun load to arctic cold and snow.The test methods represents a basis to start from, for designers and test engineers which make the testing more repetitive as well as time eventually can be saved. Before the test methods can be applied they must be verified as they are based on theoretical and empirical assumptions.

The aim of our study is to examine stepparents´experiences of their role in the new family, we also want to examine if the role as stepparent is affected to the role as a biological parent. Our study is based on six semi-structured interviews, with three stepmothers and three stepfathers.By using role theory and symbolic interactionism our results indicate the requirement of constant negotiation as well as acknowledging the need to consider the other familymembers, those you may not have chosen to live with.We can see that the division of responsibility is governed by what is best for the family - to make life as easy as possible. It is clear that many stepparent lack guidance in what is expected of them in their new role; howeverr, they have been able to grow into it.  .

This paper deals with the legal situation surrounding the legal statutory portion. The purpose of this paper is to investigate the statutory portions function in our society, does the rule fit into today?s society? To carry out this study, the authors analyzed the legal situation accordingly to the legal dogmatic method. Emphasis has been placed especially on laws but also non-government bills and doctrine.The statutory portion was introduced in the Swedish system, as early as in the 17th century. Its primary purpose then was to ensure a heritage to the descendants? heirs.

Since the 1990?s the Swedish school system has undergone major and recurring structural reforms. Two of the most comprehensive changes has been the shift of primary schools as an integral part of the welfare state to the responsibility of the municipalities as well as the introduction of free school choice for the students. Through two months of participant observations and semi-structured interviews this thesis seeks to answer the question of how these reforms has come to effect the work of teachers in a medium sized public school in a small municipality in the outskirts of Stockholm. Earlier research has shown that public schools in socio-economically vulnerable areas are disadvantaged due to the reformation of the school system (Beach & Sernhede, 2011; Östh, Andersson, & Malmberg, 2013).

MYDATA automation AB is one of the leading companies in development of surface-mountingtechnology and stencil free solder paste applications. MYDATA?s MY500 is a jet printerdesigned for solder paste application on printed circuit boards. The jet printer contains a cassettewhich consists of a holder and a cartridge. There is also a calibration unit which monitors andcalibrates the application of solder paste.

In this diploma work the approach of determining the required amount of reinforcement in slabs exposed to pure tension is processed, on behalf of Ramböll Uppsala. It is a well-known problem in the industry that there are uncertainties in the determining of the amount of crack reinforcement, especially for structures exposed to pure tension. Cracking caused during the time of dehydration in concrete slabs is the most common defect according to statistics made by CBI[1], which provides numbers as high as 35 % of all the defects caused on slabs are generated by cracks. Comparisons between Sweden's former national standard BBK 04, Building Regulations for concrete structures due to restrained forces of shrinkage, and the current European standard Eurocode 2 are carried out through theoretical studies and concludes with several examples of calculations. Rigorous calculations of both standards, BBK 04 and Eurocode 2 with application of the national annex in Sweden and Denmark are performed.

Selenium (Se) is an essential trace element that is involved in several physiological functions in mammals. Mostly, Se is bound to proteins, many of them with enzymatic functions. A group of seleno-depending enzymes, glutathione peroxidases (GSH-Px?s), are important as antioxidants and protects against free radicals. The activity of GSH-Px is strongly regulated by Se storage in the liver.

Revisorers roll har utvecklats genom tiden, från att ta hand om bolagets räkenskaper och gekonsulttjänster till sina kunder till att idag endast granska väsentliga poster och företagetstransaktioner samt hitta felaktigheter i redovisningen. Far menar med revision att revisorn som enoberoende part granskar bolagets årsredovisning och bokslut i syfte att fastställa omredovisningen ger en rättvisande bild av företaget till externa intressenter såsom investerare,banker etc.Syftet med undersökningen är att undersöka hur förväntningsgapet mellan småföretagare ochrevisorer ser ut. Vi har även tänkt ge förslag på hur förväntningsgapet kan minska samt få enuppfattning om vad det var som förorsakade förväntningsgapet, som till slut kan hjälpa oss attuppnå en bättre förståelse på problematiken. För att åstadkomma syftet med uppsatsen har vigenomfört kvalitativa intervjuer med tre revisorer och två ägare till två småföretag.Vår slutsats är att småföretag har bristande kunskap om vad revisorers uppgift och roll innebär.Exempel på deras bristande kunskap är att revisorn kan allting och löser alla företags ekonomiskaproblem, samt att revisorn kan samtidigt bokföra och revidera företagets räkenskaper. Det finnsflera saker som kan anses ha påverkan på förväntningsgapets uppkomst.

In this diploma work the approach of determining the required amount of reinforcement in slabs exposed to pure tension is processed, on behalf of Ramböll Uppsala. It is a well-known problem in the industry that there are uncertainties in the determining of the amount of crack reinforcement, especially for structures exposed to pure tension. Cracking caused during the time of dehydration in concrete slabs is the most common defect according to statistics made by CBI[1], which provides numbers as high as 35 % of all the defects caused on slabs are generated by cracks. Comparisons between Sweden's former national standard BBK 04, Building Regulations for concrete structures due to restrained forces of shrinkage, and the current European standard Eurocode 2 are carried out through theoretical studies and concludes with several examples of calculations. Rigorous calculations of both standards, BBK 04 and Eurocode 2 with application of the national annex in Sweden and Denmark are performed.

Revisorn anlitas för att ge ett oberoende yttrande som ska säkerställa pålitligheten i företagensfinansiella rapporter. Denna tilltrosskapandande effekt kan endast uppnås om revisorn görsina bedömningar och fattar beslut utan att låta sig påverkas av andra personers viljor ellerönskningar. Att revisorn är oberoende är särskilt viktigt i de fall revisorernas arbete påverkarintressenters beslutsfattande. Diskussionen kring revisorns oberoende i samband medtillhandahållandet av fristående rådgivning har debatterats flitigt. Vissa menar att denfristående rådgivningen medför positiva effekter på revisionen, medan andra anser att denborde förbjudas då den utgör ett hot mot revisorns oberoende och påverkar förtroendet förbranschen.

Frågeställning: Påverkas en revisors benägenhet att avge en ren eller oren revisionsberättelse av revisionsarvodets storlek, om så på vilket sätt?Syfte: Syftet med denna uppsats är att fördjupa tidigare genomförd forskning inom detta ämnesområde, genom att undersöka om det finns ett samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse, och i så fall på vilket sätt?Metod: Studien bygger på en kvantitativ metod där primärdata samlades in från databasen Retriever och omfattar 300 västmanländska mikroföretags årsredovisningar ifrån år 2009. I studien tillämpades även ett deduktivt tillvägagångssätt, vilket innebar att sekundärdata i form av etablerade teorier och tidigare forskning inom ämnet låg till grund för skapandet av studiens hypoteser. Efter insamling av primärdata sammanställdes datamaterialet i Microsoft Excel och därefter analyserades datan med hjälp av bivariat- och multivariat logistisk regressionsanalys i SPSS.Slutsats: I den bivariata logistiska regressionsanalysen återfanns inget signifikant samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse. Däremot, påträffades ett positivt signifikant samband mellan dessa variabler i den multivariata logistiska regressionsanalysen.

This dissertation discusses the preparations companies do when their auditor is about to visit them. We wanted to investigate if companies do some form of preparations with the intense of trying to influence the auditor in an, for the company, advantageous way. The purpose was to be fulfilled through the deductive process of theorization and from the gathering of empirical and the analysis of this data. We decided that a multiple case study would be the best approach for us, as we wanted to undertake a greater number of interviews than is normally done in a case study. The result from our study showed that auditors think that information from a company is more reliable, if its documentation is neatly kept, or if the relationship between the auditor and the company is good.