Blekinge Hospital suffers from a budget shortage of 100 million SEK, while the government now requires that hospitals will no longer be running a deficit. Blekinge Hospital will then use their limited resources to survive in the future and the activity must be enhanced in order to keep costs low without having to lay off personnel. The idea is that the organisation should be more efficient with a more efficient resource usage. Performance measurement systems are important tools for achieving the policies set out within an organization, measuring and evaluating performance is a way to see where improvements in efficiency may be necessary in the business. Balanced Scorecard (BSC) is one of several measuring systems, where the focus is on measuring non-financial performances.

The demand for food, feed, fibre and fuel has increased in Uganda over the past 50 years due to population growth. Recurring extreme climate events such as drought and flooding, in combination with large-scale land degradation, have led to declining crop yields. Lack of equipment, money and socio-economic issues has contributed to low yields. However, the soils in Uganda have the potential to produce much higher yields than they do today. This study, which was carried out in April-June 2013 in Kkingo District, south-east Uganda, examined the effects of agroforestry on yield of cooking bananas in small-holder farming systems. Six farms practising agroforestry and six farms with no agroforestry, which were chosen in cooperation with the NGO Vi Agroforestry, were compared.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

More frequent and intensified rainfalls are expected to occur due to climate change in the nearfuture. This together with a higher proportion of paved areas increases the pressure on today?sstorm water systems (Risinger, 2014; Boverket, 2013; Stahre, 2006). Traditional storm watersystems (i.e. underground pipe systems) have during last decades started to be questioned(Olshammar & Baresel, 2012).

Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

Two of Swedens´s major banks, SEB and Handelsbanken, which appears in the same industry and have similar strategy. Both banks can achieve a similar result despite the fact that their reward system looks quite different. An issue that arises from this observation is the relative reward system to the rest of the economy control system.Our purpose of this paper is therefore to examine the reward system in the organization's financial management systems. We wonder if the reward system may be a function of economic control system, or part of the system, or perhaps made independent of the system and then gradually adapted?In our study, we choose to assume a reward system has three functions to manage, motivate and compose the employee group.

The purpose of this degree project is to investigate how horse keepers reasons about horse keeping and how the horse keeping looks like today. It is interesting to compare modern horse keeping with ancien recommendations and how the horses were kept then to understand how much in the horse keeping today that is based on traditions instead of research and science. The degree project was based on data from interviews of 52 horse keepers in five different municipalities. All interviews have been based from the same questionaire about how there horses are kept today, what they think about different housing systems, how they think horses will be housed in the future and what problems they think are the biggest in horse keeping today. The results shows that single boxes indoors are the most frequently used housing system today.

Sweden is today often defined as a multicultural society. The implications on organizing and providing information in public libraries are many, since the systems presently used in the western hemisphere are not adapted to multi-cultural information. This thesis aims to outline ethical and practical problems that arise when organising and providing information concerning cultures other than western, and not least, when dealing with material in other scripts. With this theoretical framework the thesis examines the website of the International Library in Stockholm, a website built to serve users of different languages and scripts than Swedish. The research questions in this thesis are: 1, what specific problems can be distinguished within library work in a multicultural and multilingual environment? 2, what problems and needs were considered in the creation and design of the International Library?s website? And 3, can examples of problems and possible solutions of these be seen in the information and it?s organisation on the International Library?s website? The empiric material consists of the International Library?s website, and interviews with three informants involved in developing it.

Design principles are usually used by interaction designers to help creating a user friendly design by making the designer think about the different aspects of the design. These design principles has been further developed since they emerged in the 1990s, and today they're often used in the field of interaction design. By using the design principles, bad design can be avoided and the frustration of the user reduced. Design patterns is described as structural and behavioral characteristics to improve the environment in user interface amongst other areas. These characteristics could make things easier to understand or improve their appearance, they make tools more usable.The purpose with this essay is to identify design guidelinesto be used by developers when designing surveillance systems.

Article 4.1(h) in the Rome I regulation establishes which law that will be applicable on contracts concerning financial instruments concluded in multilateral systems. The main problem is that most contracts concluded within these systems have standard clauses which contain a clause on the applicable law. If this is the case, Article 3.1 in the Rome I Regulation is applicable instead. This problem makes it difficult to find a need for article 4.1(h) if it will only be applicable in exceptional cases. However, the legal position on this matter is still unclear since the Rome I Regulation has just been put into force.

The purpose of this project is to analyze earthing systems for houses. By practical measurements and theoretical analyzes consequences of possible faults, that can occur within the facility and in the low-voltage distribution network, is illustrated.  The reason for this project is that nowadays one has to arrange with a main equipotential bonding system for buildings. Apart from that, if necessary, bathrooms must be provided with a supplementary equipotential bonding system.The practical measurements verify that potential differences in facilities may be due to voltage drops in the PEN conductor between the origin of the electrical installation and the power transformer.Based on the theoretical analyzes of possible faults, it is considered that the requirement for  supplementary equipotential bonding systems for bathrooms in most cases can be questioned, when basic insulation, fault protection, residual current devise and main equipotential bonding system already provides an adequate level of protection.A PEN conductor loss may result in a situation where metallic parts attached to the equipotential bonding system starts working as earth electrodes. Equipotential bonding system may also increase the incidence of stray currents. If TN-C-S systems is provided with a local connection to earth a redundant system against PEN conductor loss is obtained.

Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

The development of IT systems is usually accomplished by some form of system development methodology. It can be performed as the waterfall method, where each phase is completed before the next begins. One of the reasons to follow a development methodology is that the process is more structured, faster and that the product will have higher quality. One risk of not using a system development approach is that the code can be unstructured and difficult to maintain.This paper describes an alternative method in which the development occurred without the use of any system development methodology. This has been possible because there was a clear goal of the program that should be developed.

Examensarbetet är utfört på uppdrag av Generic Systems i syfte att bl.a. utreda begreppet Information Assurance (IA) utifrån given definition (IA is the process of establishing trust for the information we use in our business). Fokus kom att hamna på taktiska militära ledningssystem inklusive ingående individer.Det finns ett stort behov av en sådan här studie av flera anledningar bl.a. eftersom det just nu pågår ett paradigmskifte; från förvaltar- till förbrukarattityd och från need to know till need to share. Det innebär alltså att ett helt nytt synsätt på information håller på att växa framFörsta slutsatsen som drog var att IA är ett verkligt multidisciplinärt ämne som kräver djupa kunskaper inom många och vitt skilda områden t.ex.

At the end of 70s and the beginning of 80s, 18 terminals was built and used for chipping wood residue from clear cuttings. Most of the terminals was terminated before the 2000s but with the high oil- and energy prices that we can see today there might be a place for these terminals again. The goal with the study was to analyze and compare economical differences between 5 different logistical systems, collected data was used with a set of formulas. The systems include long range transport of slash, chips and bundles. Three of the systems include transport by lorry to industry the last two includes a terminal with access to train transport.