Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

The study is based on a new approach on how Swedish healthcare is supposed to be controlled and organized. There is a renowned administration problem within Swedish healthcare, which seems to be an obstacle to exploit the resources to the fullest. The latest venture within the healthcare system is patient involvement, where the patients become co-producers of their own care, which aims to both improve and make healthcare more efficient. A few wards in Sweden have implemented this new approach whereupon the study intends to discuss the effectiveness and efficiency in some of these.The study is restricted to three wards, whereof two of these are inpatient wards and the other one is an outpatient ward, within the medical clinic in Jönköping County Council, which has implemented the patient involvement approach in their daily work. The methodology for this study is qualitative in its nature where a time study of personnel time Allocation and supplementary interviews with managing nurses on the wards have been conducted.

Common species of freshwater mussels may, like the freshwater pearl mussel (Margaritifera margaritifera) have a drastic decline in number and there is several reasons, like sedimentation, a decline of host fishes, introduction of alien species, nutrition leakages from agriculture and pollutants of medic drugs and poison. Ann Gustavsson made in the year of 2007 a study over rejuventation of freshwater great mussels in nine watersystems and considered that the rejuventation within the populations were all along the line poor. This study orients from her work and points to determine if there is a connection between the poor juventation and pollution of nitrogen and phosphorous from industries and private sanitations. The study was performed with the software program ArcGIS9.2 to take out drainage areas for the concerned habitats and contact was made with the concerned authoritys. When it comes to supervision of private sanitations is it the countys and for industries is it the county administrative board.

Syftet med denna uppsats är att berika den befintliga teorin om verksamhetsstyrning inom offentlig sektor med fokusering på överensstämmelsen mellan mål och resurser i den offentliga hierarkin. Undersökningen är av en fallstudiekaraktär där forskningsprocessen bestått av ett antal personintervjuer. Dessutom har vi samlat in en del sekundär data som var nödvändig för att slutföra studien. Vi har valt att utgå från teorier som behandlarverksamhetsstyrning med tillhörande komponenter Empirin består av insamlat material från intervjuer som ägde rum på Malmö Stadskontor, två stadsförvaltningar samt två grundskolor i respektive stadsförvaltning inom Malmö Stad. Våra slutsatser påpekar att det finns klara avvikelser mellan mål och resurser inom de studerade enheterna.

Alla typer av organisationer använder sig av budget. Budget är en plan som hjälper till att förutsäga framtiden. I kommuner används budgeten som ett verktyg för att visa kommunens omfattning och inriktning av den verksamhet som de bedriver. Kommuner kan använda sig av olika typer av budgetar som till exempel rambudgetering och behovsbudgetering. Kommuner har olika förutsättningar för att bedriva sin verksamhet utifrån antalet invånare, befolkningsstruktur och geografiskt läge.

The purpose of the study is to describe how financial management functions within the individual and family care services in three mid-sized municipalities.27 interviews with managers and key personnel at three management levels in Örebro, Växjö and Jönkö-ping were conducted using a descriptive approach and qualitative method. In addition governing docu-ments and delineations in regards to these municipalities have been studied.The combined findings show that all municipalities have separate visions and control systems/models for their municipality with focus on management by objectives and politically determined goals, which in-clude economical measurements and requirements for the departments. Moreover, are also tracking sys-tems, which are described as following up on the results thru indicators and/or measurable goals. The municipalities utilize framework financials and budget processing on a high level and its timings appears similar in each municipality.Additionally the study has shown that there is a desire and aspiration to implement central economic goals in all three municipalities. The interviewees describe how they use their leadership to anchor, follow up and create participation in economic objectives and results thru instrumental and institutional leadership.

Transportation represents 10-15 % of wood supply costs. It is therefore important to improve efficiency in the transport system to decrease these costs. The aim of this study is to map the timber vehicle routing processes used by a sample of timber hauling contractors and to identify possible links between the vehicle routing process and service and economic variables. The study was carried out at Södra Skog in autumn 2008. 15 timber hauling contractors were sampled and interviewed about their work with timber transports.

This degree project is based on identifying and Allocation of costs in a packaging section at Electrolux Distriparts in Torsvik.The purpose of this thesis is to identify the costs that emerge when packaging different articles and show how the costs are allocated. The report also contains improvement suggestions about how the company can use the current computer system more efficient.The methods that have been used in order to approach the problem and the collection of information have mainly been literature study, interviews and observation.The work started with answering the questions; which expenditure cost and direct cost exist in the section, how can they be allocated, if improvement can be done and how the flow of information is supposed to happen.In order to answer the questions we used our former experience and the knowledge we achieved by reading literature, interview relevant persons in the company and observations carried out in the section.Through our studies, we came up with an Excel file, which is the groundwork for a template that can be used by the company in different occasions depending on the situation and need. It is important to remember to modify the template if the presumptions change. In the template, we have identified the different kind of costs that emerge when packaging different articles and we have also allocated the costs. In addition formulas and estimations that are necessary for the cost calculation are presented.The work consisted in making the groundwork for a template.

The study is based on a new approach on how Swedish healthcare is supposed to be controlled and organized. There is a renowned administration problem within Swedish healthcare, which seems to be an obstacle to exploit the resources to the fullest. The latest venture within the healthcare system is patient involvement, where the patients become co-producers of their own care, which aims to both improve and make healthcare more efficient. A few wards in Sweden have implemented this new approach whereupon the study intends to discuss the effectiveness and efficiency in some of these.The study is restricted to three wards, whereof two of these are inpatient wards and the other one is an outpatient ward, within the medical clinic in Jönköping County Council, which has implemented the patient involvement approach in their daily work. The methodology for this study is qualitative in its nature where a time study of personnel time Allocation and supplementary interviews with managing nurses on the wards have been conducted.

Background: The global capital markets have enlarged investment opportunities and thus also the sources of funds for companies which increasingly face global markets for their services and products. Huge capital movements show that investors are constantly searching ways to minimise risk and maximise returns. In the light of the substantial growth of assets in institutional funds, an important question for international finance is the degree to which institutional investors have diversified their portfolios internationally. Purpose: The purpose of this study is to examine the international diversification of portfolio investments of institutional investors in Japan, the US and the UK and deepen into international diversification in portfolios of Japanese institutional investors. Demarcations: Institutional investors can use their power directly in companies or indirectly through capital markets.

Efter ett 10 årigt arbete mot att harmonisera direkt beskattning inom EU har Kommissionen lagt fram ett förslag till direktiv avseende en gemensam konsoliderad bolagsskattebas (CCCTB). Syftet med förslaget är att företag som bedriver gränsöverskridande verksamhet endast ska behöva följa en regeluppsättning samt arbeta gentemot en skattemyndighet. Tanken är att resultaten från alla koncernens bolag inom EU slås samman och sedan portioneras ut till koncernföretagen genom en fördelningsnyckel.Kommissionen har angivit att konsolideringen ska medföra att medlemsstaterna kan konkurrera på lika villkor och att fördelningen av skattebasen ska ske rättvist mellan medlemsstaterna. Det finns medlemsstater som är osäkra på förslagets konsekvenser och medlemsstaternas konkurrensmöjligheter efter förslagets antagande. Därav, är syftet med uppsatsen att utreda om fördelningsnyckeln i förslaget medför att skattebasen fördelas rättvist mellan medlemsstaterna genom att medlemsstaterna har möjlighet att konkurrera på lika villkor på den inre marknaden.Fördelningsnyckeln består av tre komponenter; arbetskraft, tillgångar och försäljning.

Denna studie behandlar bondehushållets försörjningsmönster och dess utveckling sent 1800-tal. Undersökningen fokuserar på ett svenskt hushåll åren 1870-1900, enperiod då jordbruksekonomin integrerades i marknader och ledde till ökad specialisering, nya jordbruksvaror, ökad rationalisering i produktionen och Bruksdöd för gamla näringar. Hushållet, Tomtas gård i Folkärna socken uti södra Dalarna, utgör ett av de bondehushåll i Sverige som själv dokumenterade processen genom bondedagbokens dagliga och vardagliga notiser.Den ekonomiska vardagen i bondehushållet har studerats för att förstå vad förändringarna innebar för människorna som direkt deltog i-, och påverkades av, marknadsintegreringen. Detta har skett genom att studera bondehushållets medlemssammansättning och tidsdisposition för olika arbetsmoment utifrån antagandet att husbondens livscykel hade en avgörande inverkan på bondehushållets försörjningsmönster. Livscykel förstås här som den tid då gårdsansvar innehas av en husbonde fram till dess att en ny husbonde, son eller svärson, tar över gården.

Asset management in insurance companies differs from conventional asset management to the extent that respect has to be taken to both assets and the commitments the insurance company has towards its customers. A model that has proven to fit well regarding the matching of assets and liabilities is the Asset Liability Management Model (ALM model). In addition to the matching in the balance sheet, the ALM model can be used in a company's work with strategic portfolio Allocation by applying it as a basis for analyzing investment strategies with expected risk and return. From this, the ALM model also becomes relevant for calculating key figures according to the legal framework Solvens II which includes laws and regulations regarding the demands on economical strength (solvens) of insurance companies.Hence, the goal of this masters thesis has been to, on behalf of Bliwa Livförsäkring, create an ALM model to support the asset management department of Bliwa in their work with defining a credible way of analyzing the future risk and return of Bliwa's asset portfolio and insurance undertakings.The ALM model generally consist of four submodels, the scenario model, the liability model, the asset model and the company model, where the scenario model often is named as the core of the ALM model. The course of action has been to develop these submodels individually, with focus on the scenario model.

Given that the end-customer has become more demanding, the retailer has to deliver products according to the market demands, which have forced manufacturing companies to constantly search for new opportunities to reduce costs and improve efficiency. It is, therefore important to choose suppliers that are able to compete with the market demands.The market demands in the textile industry have lead to shorter product life cycles, which have caused manufacturers to deliver flexibility with high technology to compete successfully on the global market. To achieve the market requirements the underlying factor is to be aware and optimally use and control time. New technology can have a major influence in the production development, if the company choose to take benefit of the advantages, by optimal Allocation of the internal resources the productivity and efficiency will increase, to accomplish a competitive advantage. One way to achieve this is by investing in a Unit Production System.In our thesis we have questioned what the main driving forces for an apparel manufacturing company is when it chooses to invest in new technology.

Kriminalvårdsverket är det statliga verk som har hand om kriminalvård i Sverige. Vid årsskiftet 2003/2004 finns det 4 571 nominella anstaltsplatser fördelade på män och kvinnor. Ett stort problem idag är att antalet anstaltsplatser inte räcker till, samtidigt som ekonomin inte tillåter några större utbyggnationer. Simuleringen speglar en önskad väg genom svensk kriminalvård för att på så sätt utnyttja platserna som finns på ett tillfredställande sätt. Utdata från simuleringen kan inte tolkas exakt eftersom det inte fanns statistik att tillgå inom alla områden.