Dichotomy in change ? a study of how the relationship in terms of power between politicians and civil servants in local government is affected by the transition to a system without branch committees.

The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

Artificiella ekosystem är en tillämpning av artificiell intelligens som har funnits länge. Användningsområden för artificiella ekosystem innefattar främst biologiska simulationer men även andra typer av simulationer förekommer. Genom att simulera individuella djur blir den artificiella intelligensens uppgift att styra djurens beslut utifrån dess individuella förutsättningar och kamp för överlevnad. Detta arbete behandlar frågeställningen vilken beslutsalgoritm som är bäst lämpad att för att använda till ett artificiellt ekosystem i ett spel. Två beslutsalgoritmer jämförs, en dynamisk som bygger på maskin inlärning och en statisk som inte är kapabel att lära eller minnas.

In a society where children are getting a bigger influence over the family?s consumption and where more products for children are purchased, the market for children products has expanded. This growth is due to a higher amount of older parents which have a god economy and are choosing to spend more money on products for their children. Also the fact that parents use fashion products for children as a way to reflect their own status and that children are becoming more fashionable and aware of trends have contributed to the markets expansion. All together this leads to a grown importance of knowledge for marketers concerning the market.

The aim of this thesis is to investigate how a valuation model of a Private Equity firm is interpreted into a management control system within the company's different organizational levels. A case study was developed based on the infra-net company Eltel. The management control systems developed by Malmi and Brown (2008)(1) was used to characterize the control systems at each organizational level. The building blocks of this system are planning, cybernetic, reward/compensation, administrative and culture. Miller and O'Learys (2007)(2) theory of mediating instruments and technology roadmaps was applied to analyze the mediating process of the valuation model.

This study examines retail atmospherics from a reality perspective. The topic "special exposure" has received research interest in the past but it has not been recognized as a critical consideration in the daily retail business. Too many retailers leave assortment decisions to thumb rules or trial and error. The highest aim of this study is in addressing that gap between theory and practice. To catch the attention of the customer is important in supermarkets because most grocery purchase decisions are made at the point of purchase.

The European Union is seen as democratic, and one of the criteria for a democratic decision process is that it must be fully transparent for the citizens. That is the only way for them to make their own decisions about political issues, and it is only possible as long as the citizens have access to relevant and reliable information. However, this is not always the case within the European Union, since it is often difficult to get a hold of different documents of the institutions, and since the civil servants to a great extent are forbidden to give away any information..

Efficiency has become an important objective for many providers of welfare services. Among Swedish schools, both private and public, increased administrative demands seemingly influence operations, and affect teachers negatively through perceived stress. Simultaneously, Swedish students scored an all-time low in the latest PISA survey, and are now performing below the OECD-average in science, mathematics and reading. A central administrative task in the Swedish elementary school is the parent-teacher conference, which is an important activity in supporting the development of the student's knowledge and social skills. Lean is a well-established operations framework, which has proven successful in order to improve process efficiency.

Quickmatch is a company that recruits students to other companies that need temporary workers. Today all administration is done by hand, which is very time demanding and therefore inefficient. Employees send assignment reports by e-mail about the working hours and breaks to the administration office. Since these reports are handled manually, there is a great need for an automated system that makes the company more scalable.The purpose of this work was to solve the defined problem, i. e.

Background: Vaccination is an important part in cats? welfare. It both helps to prevent the individual cat from catching a disease or lessen the symptoms of it, and protects the entire cat population from an epidemic. It is the cat owner who makes the decision to vaccinate or not. Understanding the cat owners? perspective regarding vaccination may improve communication between the owner and the veterinary nurse, which may lead to a higher vaccination rate among cats.

Bakgrund: Investeringsplanering utgör en stor del av företagets totala planing. Behovet attinvestera har under senare år tilltagit. Anledningar till detta är bland annat;strukturomvandling, ökad priskonkurrens, optimism samt ökad ekonomisk aktivitet. Specifiktför tillverkningsindustrin är ökade kapacitetsbehov och nya produktionskrav.Tillverkningsindustrin är vidare investeringsintensiv och har under senare tid upplevt ett ökatinvesteringbehov.Problemdiskussion: Investeringar är ett ämne där ett brett utbud av tidigare forskningföreligger. Dock är processen ett relativt outforskat område.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

Det finns en problematik för ensamstående föräldrar att på ett tillfredställande sätt balansera arbetsliv och familjeliv, än mer problematisk blir situationen om barnet eller barnen har särskilda behov. Studiens syfte är att belysa, analysera och skapa en förståelse för hur karriärutvecklingen formas för ensamstående föräldrar till barn med särskilda behov. I fokus är föräldrars karriärutveckling efter att ha fått barn med särskilda behov. Informanternas bakgrund, karriärutveckling, samhällsstöd samt förändringen det innebar att få barn med särskilda behov, är fyra faktorer som särskilt belyses. Examensarbetet utgår från en hermeneutisk ansats.

Det finns en problematik för ensamstående föräldrar att på ett tillfredställande sätt balansera arbetsliv och familjeliv, än mer problematisk blir situationen om barnet eller barnen har särskilda behov. Studiens syfte är att belysa, analysera och skapa en förståelse för hur karriärutvecklingen formas för ensamstående föräldrar till barn med särskilda behov. I fokus är föräldrars karriärutveckling efter att ha fått barn med särskilda behov. Informanternas bakgrund, karriärutveckling, samhällsstöd samt förändringen det innebar att få barn med särskilda behov, är fyra faktorer som särskilt belyses. Examensarbetet utgår från en hermeneutisk ansats.

Purpose: The aim with the report is to investigate if the South East Asian customer on the food processing market base their investments on Total Cost of Ownership and if so, which are the cost drivers considered most vital. Moreover, do these cost-drivers diverge from the perception FP Ltd has, and if so, can a Total Cost of Ownership-model help to achieve a mutual understanding? Methodology: First a descriptive approach will be taken, identifying FP Ltd?s employers? perception on how to meet the customer. This will later be compared to our empirical findings of the actual customer behaviour in Thailand and Vietnam. Thorough analyse of the gap between the two parts will give us the outcome whether or not FP Ltd will have any use of presenting a quantitative model justifying their higher price.