Despite the fact that society is investing substantial resources in individuals not to relapse into crime, then relapse is still a large percentage of new crimes. Crime is something that all societies are dealing with and at all social levels. By punishing individuals they are excluded from the society. This serves as a form of social control. It has been shown that there is no solution to the problem.

At a manufacturing company, due to the competition the price is reducedtowards the manufacturing cost. Therefore it is important to maintain control ofones costs and keep calculations up-to-date.This thesis deals with cost accounting at a aluminium-processing company. The report focuses on calculating machine cost per hour since the manufacturing costs are the major part of the total product cost.Managers on the company believe that the costs they use in calculations todayneither is up-to-date nor advantageous in a market aspect and due to that their calculations need to be revised. The machines cost per hour is a major part in the manufacturing calculation. The company wants to provide a competitive price that also covers their costs.

AbstractSAAB has for a long time used user controlled pilot models in ARES. ARES is a simulation tool used in the desktop environment for simulations and calculations of the JAS 39 Gripen fighter and other aircraft. ARES stands for ?Aircraft Rigid body Engineering Simulation?. To work with these pilot models has been both time-consuming and inefficient.

This paper examines and analyzes effects of the introduction of a new management control system tool within a Swedish public health organization, the Södra Älvsborg hospital, and its possible effect on organizational change. The new management control system tool, known as the SÄS-model, has been widely criticized for being too costly and with too small positive effects to be shown. Our approach has with that as a background been to examine whether the implementation of the SÄS-model and its balanced scorecard has been able to result in effects regarding organizational change. We have through a case study aimed to analyze how a management control system, much alike one that is typically used within foremost private organizations, can promote organizational change. Our results suggest that the implementation of the SÄS-model and the balanced scorecard has given the organization clearer visions and goals.

The government appointed in 2004 a special investigator with the objective to investigate the possibility of introducing a new law concerning implementation of obligatory cash registers with certain certification. This resulted in SOU 2005:35 ?Krav på kassaregister - Effektivare utredning av skattebrott? (Proposition 2006/07: 105). Following advice received from the respondents, the government has drafted a bill submitted to parliament in March 2007. Government bill 2006/07: 105 proposals for new law on cash registers, and submitted to parliament 2007th Act (2007:592) on the cash register was adopted by parliament in March that year and came into force on 1 January 2010.

The purpose of this paper is to understand the climate of the street and how it can be modified to better meet the needs of the street and the user groups. At the same time the conditions of the street and its surroundings also has to be taken into account. To accomplish this it is necessary to have a broad knowledge of the climate conditions in the city. Therefore an overview of the climate elements and how these are modified in the built-up areas are given. The part of the paper which deals with the city climate has a global approach to be able to give an as complete picture as possible.

We would like to gain a more in depth knowledge of whether the modern orientations both within corporate governance and control philosophy lay the foundation for enterprises? more sustainable success. These both modern orientations are increasingly focusing on the importance of enterprises? setting of goals and visions on the basis of stake holders? interests and the employees? more active engagement in and motivation for the goal achievement. Despite these common inherent characteristics, it is not evident from current scientific debate how such integration actually emerges in the control philosophies of the enterprises.

The purpose of this paper was to examine how people experience the practice of Cannabis in daily life. The study was based on interviews with five individuals who have experience with cannabis use. They do not represent a bigger population only themselves. We chose these particular individuals because all of them began using cannabis at a young age- everyone before they were twenty. But they have been using cannabis because of different reasons.

The purpose of this thesis is to examine how key performance indicators are being used as performance management tools within the production industry. Specifically the purpose is to investigate how the KPI:s within the telecommunications industry drives reusability regarding production test systems. This thesis will also highlight today?s cost models and suggest improvements of the KPI and what new ones could be introduced. A case study at Ericsson AB has been performed.

This Master?s thesis concerns the information behaviour of pastors in nonconformist churches (especially new evangelical and Baptist church communions) in Sweden in their spiritual service to the local parish. The thesis also looks into how the information flow functions in the pastors? context and why the information need appears as it does. The theory used in this study is contextual analysis based on Buckland?s, Weber?s and Patrick Wilson?s theories on authority and power structures.

Outdoor housing of horses? best fulfils the horses? need for physical activity and it is an alternative to the more cost and energy demanding indoor housing in stables. Furthermore, if outdoor housed horses have access to shelter they can generally cope well with adverse weather conditions such as high or low ambient temperature, heavy rain or strong winds. In this study, the daytime shelter-seeking behaviour of three groups of horses housed outdoors was studied during the summer. The aim was to evaluate whether shelter use is related to weather variables (e.g., ambient temperature and wind speed) and insect harassment. The shelter-seeking behaviour was studied for three different groups of horses: Group 1) eight individually housed horses in paddocks that had access to three different shelter types (C: closed on three sides with roof, R: open on three sides with roof, W: closed on three sides without roof), Group 2) 25 group housed mares with foals on pasture with access to shelters C, and Group 3) ten mares without foals on pasture without access to shelter. Each group was studied for eight days.

When anyone acquires control over a listed company the mandatory bid rule is triggered. This means that the person who acquires the control has to make an offer to buy the remaining shares in the company. The purpose of the rule is to protect the minority shareholders from the buyers. This rule has been considered to be burdensome and thus it is followed by an exemption rule which under some special circumstances may make the mandatory bid rule void. The purpose of this thesis is to analyze if the exemptions given by the Swedish securities council (in Swedish Aktiemarknadsnämnden) are in accordance with the purpose of the mandatory bid rule and if a review of these rules are needed.To answer the purpose, the Swedish securities councils statements has been analyzed, to determinate if the exemptions are in accordance with the purpose of the mandatory bid rule.

The design regulations of Boverket (BKR) have long been the mandatory standard for construction design in Sweden. However from the end of the year 2010, the BKR will be replaced by the European standard Eurocode (EC). The transition to EC has been delayed and it is not until the second of May 2011 that the use of EC will be mandatory. Because EC and BKR differ from each other it is highly interesting to investigate and explain these differences.The purpose of the thesis is to compare the two standards and investigate how they give different results or not for the dimensioning of structures of steel with associated loads. The current project HVC (Pets Science Center) in Uppsala is used as a model for the design of the steel structure used in this study.

The purpose of this thesis is to examine if and how bibliotherapy can be part of ordinary work in Swedish libraries. Questions: what is bibliotherapy and who can work with it? What are the conditions required? What does it mean to people taking part and to libraries? In this study bibliotherapy is delimited to fiction and activities including discussions, excluded are self-help books and the individuals private reading. The study is based on four qualitative interviews with librarian and bibliotherapists in Kirklees, England, partaking in nine bibliotherapeutic sessions and a literary survey, together forming a case-study. Conclusions: There is not a single answer to the question what bibliotherapy is, but if one puts stress on the biblio- part of the word, seeing reading as a normal activity it can be part of library work, whereas the therapy- part should be dealt with by professionals outside libraries.

This master?s thesis was performed at PartnerTech AB in Åtvidaberg. It addresses the problem of managing test results obtained from testing electronics manufactured by PartnerTech. PartnerTech has developed a test system, called Tor, which performs tests on manufactured boards and stores the test results in files. The Tor system consists of both hardware and software part, where the software runs on an ordinary PC with MS DOS/Windows 2000.