Syftet: Syftet med denna uppsats är att studera och kartlägga i vilken utsträckning användandet av formella styrmedel, i ambitionen att minska sjukfrånvaron, skiljer sig mellan stora och små företag.Metod: Vi har i denna studie tillämpat en kvantitativ forskningsmetod för att besvara uppsatsens forskningsfråga och syfte. Detta sker med hjälp av en explorativ studie, baserad på 60 slumpmässigt utvalda konsultföretag inom ekonomisk och juridisk verksamhet. Vi har utifrån befintliga teorier skapat hypoteser som testats på verkligheten och vi följer därför en deduktiv ansats. Det empiriska materialet har samlats in via telefonintervjuer och svaren har sedan sammanställts i olika tester i SPSS.Slutsats: Vi kan utifrån vår studie konstatera att användandet av formella styrmedel skiljer sig mellan stora och små företag i tre av fyra avseenden, nämligen användandet av nyckeltal, kalkyler som beslutsunderlag och användandet av förebyggande åtgärder. Detta trots att sjukfrånvaron inte skiljer sig åt mellan stora och små företag..

The calcium homeostasis in the body is normally strict regulated to be kept within very narrow limits. This regulation is due to the action of parathyroid hormone (PTH) which is synthesized in the chief cells of the parathyroid glands. In different diseases, the calcium homeostasis is disturbed and this could either be due to a dysfunction of the parathyroid gland itself, or it could have a completely different explanation. To investigate disturbed calciumhomeostasis, ionized calcium and PTH can be analyzed from a blood sample. There are a lot of different assays to measure PTH in humans.

The connection between management control systems for controlling sustainability and a firm's motivation for engaging in sustainability is not completely understood (Arjaliès & Mundy, 2013). The aim of this thesis is to develop a more profound understanding for management control in achieving sustainable companies. To do this, we raise the question: How and to what extent do companies use management control systems to achieve sustainability compliance Simons's Levers of Control (1995) are applied to this question in order to get a consistent and thorough insight of management control systems. Hence, a case study of ABB:s work to achieve material compliance in accordance with EU-regulation was conducted. The findings of the case study reveal that ABB uses the regulations as explicit goals and implement them in sustainability procedures.

The gas turbines in the Swedish secondary reserve are reaching the end of their technical lifetime, hence alternative solutions need to be considered. One of the solutions thought to have the greatest potential is the use of so called consumptionreduction. By entering contracts with large consumers, agreements are made to reduce consumption in the event of major disturbances in the power system and thus being used as a secondary reserve. This thesis investigates the feasibility of consumption reduction as part of the secondary reserve. This has been achieved by developing a requirement specification for the disturbance reserve and by studying the technical and economic potential for consumption reduction among a range of consumers.The technical potential for consumption reduction that fulfils the requirements for participating in the secondary reserve are on average 750 MW in SE 3 and 98 MW in SE 4.

Miljöbalken är en svensk ramlag som syftar till att skydda människors hälsa och miljön på ett hållbart sätt, men i och med att balken är en ramlag kanden också ge upphov till tolkning. Förordningar och föreskrifter tillsätts för att tydliggöra miljöbalkens regler och minska detta tolkningsutrymme. Enyrkesverksam grupp som i sitt dagliga arbete kommer i kontakt med miljöbalken är miljö- och hälsoskyddsinspektörer. Denna kvalitativa intervjustudiesyftar till att undersöka hur inspektörers arbete och upplevelse av tolkningsutrymmet har förändrats sedan miljötillsynsförordning 2011:13 trädde ikraft, då förordningens syfte är att tydliggöra ansvarsfördelningen av kemikalietillsynen. Inspektörernas upplevelser av tolkningsutrymmet analyserasmed hjälp av Michael Lipskys teori om närbyråkrati.Studien visar på att majoriteten av miljö- och hälsoskyddsinspektörerna upplever ett tolkningsutrymme i miljöbalken, och att inspektörerna kandefinieras som närbyråkrater då de har ett stort inflytande på hur lagen implementeras.

Introduction: Basic Body Awereness Therapy (BBAT) is a treatment developed to treat different kinds of psychiatric diagnoses, but also to prevent the emergence of any other unhealthy conditions. The treatment is aimed to increase the body control and conscious breathing but also requires mental awareness.Aim: The aim of this study is to, based on social cognitive theory, describe patients' experiences of BBAT performed as group therapy.Method: The study design was qualitative with an inductive approach. Five people were interviewed after a BBAT group treatment in primary care. The data was collected by individual interviews with semi-structured questions and the interviews were analysed by qualitative content analysis.Result/Conclusion: The participants experienced increased body awareness and implemented BBAT strategies even though the treatment frequency was insufficient. BBAT was described as helpful used to regulate intensity level, stress management and facilitate breathing.

Abstract The main subject of this essay is conflicts at work and the effect it has on the employee´s health.  I can through various reports read that bad health at workplaces is too high and that conflicts are a reason. What can be done to the work environment so it will be better from a psychosocial perspective? Sweden has a regulation that makes the employer responsible to work for an improvement in the work environment; can these regulations be used in purpose to reduce conflicts?My first question concerns the possibility to establish preventive procedures in the workplace systematic work regarding to improve the work environment. My second question is about the obligations of the employer to attempt to reduce conflicts at the workplace and the third question regards the documenting and monitoring of conflicts and the preventing work to reduce them. The purpose of this essay is to clarify how conflict preventive work can be included in the Systematic work environment management.

The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and ?can be suspect? are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent?s perception about the topic.

This report is a Master?s Thesis performed by Andreas Adolfsson and David Jacobsson atChalmers University of Technology. The purpose of this master?s thesis is to evaluate anew method for load-shedding, the voltage controlled underfrequency load-sheddingdeveloped by ABB. This report presents a comparison between conventionalunderfrequency load-shedding and this new method for load-shedding.

Den internationella marknaden skapar ett behov för harmoniserade redovisnings och revisionsregler. Sverige har i mångt och mycket anpassat sig till internationella standarder och revisionsplikten är en i raden av föremål som är uppmärksammat för en debatt med Svenskt Näringsliv som företrädare. Med anledning av detta har det pågått en intensiv debatt om revisionspliktens vara eller icke vara för mindre aktiebolag. Genom att studera vad som hänt i England efter avskaffandet av revisionsplikten kunde vi göra jämförelser mot Sverige och få en förståelse för hur revisionsbyråer och deras klienter kan påverkas. Vi valde att göra en fallstudie med tre olika kategorier av intressenter för att få deras aspekter samt deras förväntningar utifrån problemet.

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

Bakgrund:                   Under senare år har de börsnoterade bolagens styrning kommit att intressera samhället. Ett viktigt fenomen i bolagens styrning är styrelserna. Under de senaste 15 åren har omfattande regleringar införts för att klargöra och definiera hur styrelserna i de börsnoterade bolagen skall sättas samman och arbeta.Syfte:                            Syftet med denna studie är att undersöka om, och i så fall hur, det svenska styrelsenätverket förändras efter utvecklandet och implementeringen av en reglering. Vår ambition är att ge förklaringar till varför eventuella förändringar sker.Avgränsning:               Studien har utgått från Svensk kod för bolagsstyrning som ett fall av reglering för att se hur denna har påverkat styrelsenätverket.Metod:                          En social nätverksanalys av styrelseledamöternas nätverk har genomförts. Studien omfattar bolag noterade på en svensk reglerad marknad med säte i Sverige.Slutsats:                        Studien påvisar att införandet av en styrelsereglering inte behöver leda till förändringar i styrelsenätverket.

In the light of some company scandals the Swedish Code of Corporate Governance, the Code, was introduced in the year of 2004 to reinforce confidence in how Swedish listed companies are managed. As many of the other European codes of corporate governance, the Swedish Code is based on the principle of ?comply or explain?. The need for corporate governance regulation arises from the inherent conflict of interest between owners and managers. This conflict is limited in companies controlled by a family in contrast to companies that lack a strong owner.