The European Water Framework Directive (WFD; 2000/60/EC) was incorporated into the Swedish legislation in 2004 through the ordinance Förordningen om förvaltningenav kvaliteten på vattenmiljön (SFS 2004:660). The objective is that all water bodies shall reach a good status by the year 2015. In Sweden the comprehensive plans of the municipalities can play a large role in reaching these goals. A comprehensive plan deals with the long term water and land use of the municipality, which can facilitate an early consideration of water management in the planning process of the municipality. In Sweden five river basin districts have been established in accordance with the Water Framework Directive.

On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

Increased competition in the IT industry has sparked a need for developing faster innovation processes with more predictable output. One of the biggest issues when it comes to achieving a faster flow through the innovation process lies in managing its high degree of variation. Proposing a solution to this problem, Lean Software Development (LSD), was developed to provide a framework for how IT companies should organize its software development process to achieve increased speed and quality. This study examines to which extent LSD, as a set of values, principles, methods and tools, can be used to improve flow efficiency in the innovation process. A case study of a multinational IT company was made by conducting ten semi-structured interviews with current employees.

The purpose of this essay is to examine whether and how labor consultants, job coaches, guidance counselors promote the possibility of self-realization of the clients they encounter in their work. By analyzing, based on the theoretical framework, six semi-structured interviews of people having the chosen professions answer the questions "Do counselors promote client's opportunities for self-realization in their work?" and "If so: how is this practiced?". In the theoretical framework three important concepts are addressed: "identity", "recognition" and "self-realization". These are explained with the help of works by including Emma Engdahl, Anthony Giddens, Axel Honneth and Allison Weir.

The aim of this thesis is to explore how a bookstore chain and a public library meet the needs of their customers through environmental scanning. The empirical material is derived from six semi-structured interviews with six informants, three from each organization, together with an analysis of internal documents. The method used is a case study and the theoretical framework is based on models used in the process of environmental scanning, as described by Choo, Hamrefors and Hedin & Sandström among others, and which facilitate a comparison of the environmental scanning of the two organizations. The results of the study indicate that the library, as a public organization with a mission in society, perceives the environment as society as a whole and all its members as their users, whereas the bookstore concentrates on the sectors of the environment that affect their sales. The consequences of these different views are that the library is more active in the environment and uses surveys as a basic source of information, while the bookstore is more passive, and relies on statistics for information.

The aim of this Master?s thesis is to present guidelines for making a digital repository. To attain this, useful factors for creating an archive were examined. Also different organisations? strategies were analysed.

Title:Changes in the auditing work of asset management companies.Advisor:Bengt BengtssonExaminer:Stig SörlingAuthors: Mattias Skog & Andrea CyganikPurpose:The purpose is to examine how the work of auditing asset management companies has changed since the crisis 2008.Methodology:The study is based on an adductive approach using a quantitative method.Theoretical framework:The theoretical framework includes previous studies and literature concerning the auditing business, the financial crisis, principal agent theory and stewardship theory.Empirical findings:The empirical material is based on answers from 22 auditors in 6 different auditing firms, and it was conducted by sending them a survey.Conclusion:The study showed that the major changes were changes in laws and regulations controlling the auditing business. New guidelines and laws were set to try and improve the quality of the auditing business while trying to restore stained reputation. New regulations were also set to increase the control the government have of inspecting the business through finansinspektionen..

Företag behöver öka farten på införandet av mobila system för att kunna hänga med i den hårt ökande konkurrensen och globaliseringen som sker. För att satsa pengar i ny teknik är det dock viktigt att se tydliga affärsfördelar med investeringen. Här saknas kunskaper och medvetenhet hos företag om möjlig effektivisering som mobila system kan medföra i verksamheter. Syftet med undersökningen är att utvärdera Pågens mobila system utifrån ett organisatoriskt effektivitetsperspektiv. En fallstudie på Pågen AB har genomförts där effekterna av införandet av deras mobila orderhanteringssystem utvärderas.

The work in project has been around since humans began to hunt in groups, building bridges or building of the Great Wall of China. In 1960- and 70´s, the word project got their value it has today. A project means a work done during a decided time, with decided economy and non-recurring nature (Jansson and Ljung 2004). The projects had a general analytical model. It was used for all projects the organization engaged.

The aim of this Master?s thesis is to investigate if the reading habits of teacher students are influenced by merit and descent. The empiric material consists of six questionnaires answered by students at the teacher training with Swedish at the upper secondary school as their first topic. The questionnaire comprised questions about reading habits in the childhood and today and information concerning merits and descent.Pierre Bourdieu?s sociological ideas about cultural capital transmitted from parent to child and the concept of habitus are used as a theoretical framework regarding descent.

The paper aims to examine how well a small group unaccompanied children have established themselves in Swedish society. In order to determine how well they have established the empirical material which is primarily based on quantitative data has been measured with a theoretical model developed by the theorists Nancy Fraser and Alistair Ager and Alison Strang. Based on the theoretical framework the unaccompanied children establishments have been measured in example income, education, debts with Kronofogdemyndigheten and social network. It was found that the unaccompanied children had not achieved the establishment in the society that was expected from the theoretical framework. Their results were also generally below the national average for young adults in Sweden who are the same age.

There are currently 2160 buildings in Sweden that are protected by law with the designation as a cultural heritage building, which is the strongest protection that can be obtained for a building of cultural historic significance. The purpose of this thesis is to research how strong and sustainable the protection of such a designation is and how you can motivate a revocation. Furthermore, this thesis aims to give an overall insight into all cases where there has been a revocation.To achieve the protection of a designation as a cultural heritage building, the object has to be of outstanding interest on account of its cultural historic value. In the first part, this thesis gives a short historic background of the cultural heritage law and its terms, like outstanding interest and cultural historic value. The County Administrative Board's documents about revocation are the main source for this research.There have been 24 cases of revocation and the frequency of such cases has increased in the past ten years.

The thesis deals with evaluation of tenders for communal construction procurement. Each year the public procurement equals the value of millions of Swedish kronors, of which construction projects makes up a large proportion. These projects tend to often exceed their budgets. The aim with the thesis is to investigate if there are faults in the tender evaluation process. The theoretical framework for the study partly consists of a review on how the communal evaluation work is described in law and practice.

The purpose of this paper is to fill the gaps in current research on trade shows. The business-to-consumer aspect has been greatly ignored by academic theorists. We are aiming to make an exploratory study into during-show promotion practices. We will also create a continuation of the Hansen (1999) framework. In order to analyze "during-show promotion" two business-to-consumer trade shows; the ITB in Berlin and EuroHorse in Göteborg were visited.

Title: Co-operative, prevent or complement? - An essay on the relationships between control systems. Authors: Kim Eriksson and Victoria KarlssonPurpose: The essay aims to describe the relations between control systems and how they related to each other, based on an operationalization of the control systems. Research question: What are the control systems relations to each other? With regards whether control systems co-operative, prevents and/or complement each other.Theoretical framework: The essays theoretical framework is based on Malmi and Browns (2008) description of five different control systems and control mechanisms associated with each control system.   Research methodology: The method was based on three different data collection methods. These methods were observations, documentation, and semi-structured interviews.Conclusions: It is concluded that the control systems has comprehensive relations. Control systems have more, than one, relation to each other..