This paper examines and analyzes effects of the introduction of a new management control system tool within a Swedish public health organization, the Södra Älvsborg hospital, and its possible effect on organizational change. The new management control system tool, known as the SÄS-model, has been widely criticized for being too costly and with too small positive effects to be shown. Our approach has with that as a background been to examine whether the implementation of the SÄS-model and its balanced scorecard has been able to result in effects regarding organizational change. We have through a case study aimed to analyze how a management control system, much alike one that is typically used within foremost private organizations, can promote organizational change. Our results suggest that the implementation of the SÄS-model and the balanced scorecard has given the organization clearer visions and goals.

The Swedish society has trough decades developed into a multicultural society. Minority groups such as Sami have been a part of the country for a long time. By being separated from the majority through culture, language etc. minorities demand the right to become independent and have the ability to practice their culture. History show that minorities all over the world have been discriminated and abused by the majorities. Democratic procedures are often advantages for the majority.

The purpose of this research is to identify how E-NGO and forest stakeholders, in the study referred to as non-state actors, have influenced the EU timber regulation; through participation and lobbyism towards the decision- makers (policy makers) at EU and national level, to achieve adjustments in the legislative text. The study also examines the relationships between the forest stakeholders, the E-NGOs and the EU-institutions, regarding communication, cooperation, informal and formal consultation where interviews were accomplished with decision-makers from the EU-institutions, forest stakeholders, E-NGOS and representatives from Swedish authorities that participated under the development of the EUTR during the period of 2008-2013. The participation and lobbying from non-state actors have most likely affected the outcome of the regulation, through alterations in the legislative text and through influencing the EU-institutions. Several factors that have affected the efficiency and timing of the influence have been identified through interviews as well as various approaches to influence the decision makers. The findings of the study may be useful for forest related interest groups that are involved in decision-making procedures at EU-level and as substance and material for further research in the subject of forest policy making at supranational level..

Today?s political debate on environmental issues and environmental thinking, alongside the Swedish presidency of the EU and Climate Conferences shows that the environment is an important topic. Environment is important, not only in politics, but also for companies and the demand of environmental strategies and environmental reports has increased. This leads to an increased pressure on firms to begin to report on environmental concerns and to create active systems for environmental thinking.The aim of the present study is to examine why firms in the transport sector, mainly lorry transports, reports environmental aspects and what drives these companies to create these reports.Based on stakeholder and institutional theory we aim to examine to which extent stakeholders affects the environmental accounting and reporting. We also aim to explain how the organization is influenced to incorporate external and societal environmental procedures.

The first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.

When drivers overnight in the truck lots of electric energy is consumed by heaters, fans, lights and other extra equipment. If the engine is not running, this energy is taken from the lead/acid batteries of the truck which then needs to be recharged during operating hours. The fact that the charge acceptance of the lead/acid batteries is dependent on the temperature makes it hard to fully recharge the batteries at lower temperatures. A negative charge balance can lead to starting problems within a few days use in cold climate.In this thesis work, the effects of different battery charging concept are evaluated on the most common Scania battery (175Ah). A battery model is implemented in Matlab and some simulations of charging are made.

This Master Thesis has been carried out in cooperation with Silva Sweden AB. A companywhich manufactures products like compasses, pedometers, headlamps, hiking poles and otherequipment for the out door life and navigation. The purpose of the project has been toassemble methods and models which support user involvement in Silva?s design process.Thus, to increase the number of products with purchasing power, enhance product quality aswell as increase foundation for new product ideas.The focus through out the project has been to assemble a pallet with methods for userinvolvement and from this select a few methods that will fit the company. The purpose of thepallet is to be accessible for the company during their work of change with the design processthat has been going on and will be in the future.

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 first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.

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 first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.

In todays society the legal rights of the individual are a highly debated subject. Among other things there have been a debate going on in Dagens industri where the participants have discussed the National Tax Board, courts of law and law and order. The legal rights of the individual have been described as threatened and uncertain due to deficiencies in the tax assessment.There are difficulties defining the concept of law and order due to the fact that there is no generally acknowledged explanation. The concept of law and order originates from the citizens ability to predict the consequences of their actions provided that the authorities actions are regulated according to current legislation and will therefore protect the citizens from possible abuse of power that can exist within a state governed by the law.The purpose of this paper is to analyse law and order within the tax assessment through a method that experiments with real and imagined situations with the main purpose of interpreting current legislation. The paper collects essential legislation, preparatory work together with established practice and supplements the method with information from articles, dissertations and the National Tax Authority?s documented directions within the tax assessment.Through juridical argumentation concerning areas, such as legal rights essential to the citizens and the tax assessment, the paper results in aspects essential to the individual involved in tax dispute.

Dagkirurgi blir allt vanligare. Då det genomförs under generell anestesi förekommer ofta oro och postoperativa komplikationer som smärta och illamående. Patienters tillfredsställelse med dagkirurgi och anestesi har tidigare studerats, men ofta med enkäter av låg kvalité. Syftet med denna studie var därför att med hjälp av intervjuer studera dagkirurgiska patienters upplevelse av anestesi och kirurgi. Sju patienter intervjuades.

Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to be met. This thesis analyses the fourth prerequisite based on the principle of legality. The prerequisite concludes that a determination of the tax base, based on the procedure in question, is in conflict with the purpose of the legislation.

Wood pellets are an upgraded product of residuals from several wood processing industries, for example saw mills and pulp industries. The pellets are produced by pressing the milled and dried sawdust to cylindrical units with a higher density than the initial raw material. Pellets have great benefits compared to the raw material: high energy per volume, good transport and storage properties and homogeneity. Several parameters collaborate in the whole process, which makes it complex. Wood is a heterogeneous material, chemically and structurally dependent on wood parts, habitat and storage procedures.