The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.

Smoking is a health problem with a negative impact on virtually all body organs. Smoking can cause, for example, lung cancer, cancers in other organs and cardiovascular disease. There is also a social aspect of smoking. If individuals have many smokers in their environment, the risk to start smoking is increased, and for those who already smoke the chance of quitting will be less. Many municipalities today face smoke-free working to reduce smoking and passive smoking adverse effects.

Background: The audit has not always been as it is today. The first law requiring auditing was legislated in the Companies Act 1895. Many events have taken place in the audit history; among them was the Krueger crash, which affected the auditing profession hard in Sweden. This led to new recommendations and laws that would save the profession. Because of the events in the past, there are many who question the audit profession and discussions have been held regarding the auditor's independence and objectivity.

Studies have shown that young people in residential care homes tend to be low achievers in school and are at high risk of entering adulthood with a low level of education. This group has also shown tendency to adverse psychosocial outcomes. The aim with this study is to reach an understanding of how teenagers and young adults view themselves and their future, what ambitions they have in life and how they see their opportunities to realize their goals. The study is based on a qualitative method and was conducted with semi structured personal interviews with five youngsters 15-21 years old in two different residential care homes. The theoretical viewpoints have been based on E.H Erikson?s theory about identity as well as the theory about resilience.The result of this study indicates that the persons we have interviewed have expressed difficulties in describing themselves.

The recent financial crisis has entailed in a fierce debate whether CEOs variable remuneration has caused unsound risk exposure in public companies. Hence it is considered as interesting to elucidate if this connection exists empirically. With grounding in principal-agent theory, and its implicit assumption of risk adverse agents, this study aims to find empirical evidence for a positively correlated relationship between CEOs variable remuneration and company risk exposure. Through a regression analysis of multidimensional data from 102 listed Swedish companies during the period of 2000-2009, we show that the relationship between CEOs variable remuneration and company risk, in contrast to our expectations, is significantly negative. The coherent result is interpreted as the inherent risk in companies seems to explain the usage of variable remuneration for CEO, rather than vice versa.

In today's society there are a lot of offers towards consumers, where they actively have to choose the most appealing offer. In order for an offer to be attractive it must add value in line with the customers demand. Also, it requires that the offer provides a sufficient level of attraction so that the customer selects the particular product/service over another. Furthermore, each offer must exceed the expectations of the visitors to an event, so they feel that the event is something "extraordinary". We have chosen to study how LHC (Linkoping Hockey Club) works with marketing in order to improve the overall customer experience.

This essay is about my meeting as an educator at a preschool with a child who is deemed to be in need of special assistance. I have worked in preschools and schools for nearly fifteen years and have met a great many children with different needs during these years. I tell in this essay about my relationship with Lucas who is a child I feel need special support in his everyday life. Lucas has what we in the preschool world call impulse controlled behavior. I also feel that he is disturbed by external stimuli such as sound and he has difficulty with social interactions with friends.

The study aims to gain insight into how social workers perceive their psychosocial work environment and examine whether this effects the performance of their duties. The study mainly addresses the shortcomings of the psychosocial work environment of Social Services and the implications it entails for social workers health and wellbeing. The psychosocial work environment includes physical and psychological factors therefore the study's interpretive framework consists of organizational theoretical and social psychological concepts and previous research on the subject. We examined the organizational and social psychological connections to social workers perception of their work environment with a qualitative approach. The empirical data was collected through interviews with four social workers in a municipality in central Sweden using a semi-structured interview guide.

The free choice of upper secondary school?A study of the meaning of the information channels for the choice of upper secondary schoolAuthors: David Fridner & Rikard ZeilonMentor: Ingela WadbringQuestionnaire studyDate: 2008-08-11AbstractThe choice of upper secondary school is a very important choice, both for the school and for the ninth grader. In Göteborg, the free choice of upper secondary school has generated several new information channels apart from the traditional counselor, daily news and the acquaintance. Today it is harder than ever to reach the pupil through the constant media noise and new forms of communication such as events appear. The fight for each pupil gets more and more important every term and it has now become real big business.Today?s youth is imprinted by a growing individuality and everyone knows that equableness is something very important.

Syftet med studien är att reda ut vilken roll strategierna Buzz och Event marketing har i PR-branschen idag samt hur de strategiska kommunikatörerna och målgruppen förhåller sig till dem. Studien undersöker också de behov och möjligheter strategierna i kombination har och ska på så sätt generera ny kunskap till grund för strategiernas fortsatta utveckling..

The aim of this Bachelor thesis is to analyse how the libraries in the district of Tranemo was affected by the fusion of municipalities between 1952 and 1974, when 13 municipalities was merged into one. My major findings are that one of the libraries became the main library and libraries of the other villages became branch libraries. The main library could increase its quality by employ an educated librarian and move to a place that was more adapted to its purpose. The library loans increased. This course of events seems to be common for what happened to Swedish libraries when there were a lot of fusions of municipalities these years..

Av de läkemedel som förskrivs i Sverige, konsumerar de äldre över 65 år ca 40 %. Anledningen är att denna grupp drabbas av många sjukdomar och behandlas med fler läkemedel. Äldre får generellt sett annorlunda och fler biverkningar än yngre. Syftet med uppsatsen var att beskriva hur sjuksköterskan kan säkerställa en god farmakologisk omvårdnad hos äldre och uppmärksamma de konsekvenser som uppstår till följd av polyfarmaci. Studien utfördes som en litteraturstudie där 22 vetenskapliga artiklar granskades och analyserades varefter två teman framträdde.

Emerging infectious diseases poses a great future threat, not only to humans but also to domestic animals and wildlife. Even though the majority of these infections only cause minor health problems, the relatively recent emergence of HIV clearly illustrates that the next major human pandemic may surface at any time. Regardless of what the name indicates, most emerging human pathogens are not believed to be recently evolved, but to have existed previously in the natural environment. Most emerging pathogens are zoonotic, i.e. able to infect animals besides humans.

Revisionsplikt i små aktiebolag har debatterats flitigt i affärs- och fackpress i Sverige de senaste åren. Från 2007 är Sverige ensamt bland de gamla EU-länderna (innan utvidgningen 2004) att ha kvar revisionsplikten för samtliga aktiebolag.Utredningens syfte är att beskriva hur en slopad revisionsplikt kan påverka Handelsbankens och SEB:s kreditbedömning av små aktiebolag. För att uppfylla syftet har vi genomfört två intervjuer på respektive bank. Som teoretisk referensram för bankers kreditbedömning används agentteori. Där beskrivs hur asymmetrisk information mellan långivare och låntagare skapar risk för negativt urval (adverse selection) samt osäker lojalitet (moral hazard).

Hospital Mergers have been proved to be troublesome, the most crucial ingredient is believed tobe the participation of members of the organization on all levels. When the hospital mergerbetween the hospital of Malmö and the hospital of Lund is a fact, it seems clear that knowledgeabout managing motivation is important. The knowledge could also lead to increased possibilitiesto improve support for motivation where needed at the hospital.I have through a literature review created a descriptive model of the theoretical view onmotivational factors for participation in change and their relationships. The theoretical modelwhere then tested in a empirical study in which additional data created a more true model of themotivation on participation at the hospital.The findings of the study show how the descriptive model illustrates how the twodifferent departments both work with a empowering philosophy that have built in properties thatenable the employees to gain more motivation. The model also underline the importance of thecommunication role to enlighten the employee in what, where, when and why the change takesplace.