The purpose of this thesis is to examine how the Management Control System is affected by a change in the owner structure from family owned to not-family owned. The study also tries to identify explaining factors behind the possible effects to the Management Control System. The study is based on a comprehensive case study on the company Alcro-Beckers which, in year 2001, was acquired from the owner Lindéngruppen fully owned by Ulf G Lindén. The acquirer was the non-family owned company Kemira OY, a Finnish stock listed group. The empirical foundation mainly comes from interviews conducted with people who were/are directly connected to the company, either as employees or as representatives for the owner.

De senaste årtiondena har flyktingströmmar från länder som praktiserar kvinnlig könsstympning (FGM) kommit till länder i västvärlden. I mötet med den nya vården riskerar kvinnorna att få fel diagnos, omvårdnad och bemötande. Syftet var att belysa könsstympade kvinnors möte med vården i västvärlden, utifrån följande frågeställningar: hur erfar kvinnorna mötet med vårdpersonalen? Hur erfar vårdpersonalen mötet med kvinnor som genomgått FGM? Studien genomfördes som en litteraturstudie, baserad på 15 artiklar av kvalitativ design. Analysen resulterade i sju teman utifrån de två frågeställningarna.

In Dar es Salaam, as in many cities in developing countries, green areas are decreasing due to the fact that the growth of buildings, infrastructure and services has become a priority. As the population increases more buildings and infrastructure are needed and much of the building activity takes the form of uncontrolled settlements, which encroaches the public green space. Dar es Salaam has approximately three million inhabitants, of which about 70 percent are living in informal settlements. The aim with this study is to make a design proposal for a park and recreation area where the Msimbazi river basin in the centre of Dar es Salaam is today. The basin consist of a few playing fields, footpaths and some urban farming, but apart from this it mostly consists of unused grasslands, swamps and forests. Because it is an unsafe place and badly connected to the rest of the city infrastructure, it has become a barrier. The annual flood combined with the constant still shallow water creates a good breading ground for malaria mosquitoes.

According to Food and Agriculture Organization newsprint is defined as: Uncoated paper, unsized (or only slightly sized), containing at least 60 percent of mechanical wood pulp. The consumption of newsprint in Sweden was just over 798 000 tonnes in 2009, which represents approximately 90 kg per person. Although there are studies that predict a drastic reduction in newsprint consumption in the Western world, there seems to be a clear difference between forecasts for the future given by statistical analysis of newsprint consumption and forecasts given by experts in the industry. The former predict a continuing increase while the experts see a coming decrease in consumption.In this report, both demand and business strategies of newsprint in Sweden are studied. The study also presents a forecast of the future which is based on historical data and qualitative interviews.

The background of this paper is the dual role that the social worker can have, of beeing both supportive and controlling in the meeting with clients. It is also about the power the social worker can have, how they handle the power in their profession and how they remain to it in the relationship with the client. The study is qualitative and built on interviews with eight social workers that work in different areas in the social services. We have chosen to see this dual role as if the social workers have to, in their daily work, handle the roles as one authority role and one supportive role towards the client.The purpose of this study is to understand how the dual role as the social worker has in the profession, as a helper and a authority, is expressed in the work and relationship with the client. We have turned this purpose into two questions: How do social workers with authority remain to the dual roles of the profession? How do the social workers describe and understand power?We don´t want to generalize in this study, we want to give an example of the social workers own experiences about the dual role.

The aim of this paper is to examine the youth library PUNKTmedis' work methods to adapt itself to the youth. Improved communication with this user group is the starting point for the new work methods. We have chosen to view the increased cooperation between the library and the youth as an adjustment to market demands. We have noticed the possible existence of an antagonism between on the one hand the traditional role of the public library of adult education and on the other hand an adjustment to the market demands. Adult education and the adjustment to market demands is seen as contributing to the image of PUNKTmedis.

Aim: The aim of this study was to investigate nurses? experiences of communicating with patients with immigrant backgrounds regarding language barriers, patient relations and use of interpreter. Method: Eight persons participated in this study. Four registered midwives were interviewed in a focus group and one clinical lecturer with a district nursing background, one midwife and two district nurses were individually interviewed about their experiences. The content was analysed using a qualitative content analysis.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

Bakgrund: Tidigare forskning visade på att sjuksköterskor tenderade att ha en negativ bild av missbrukare, samtidigt som de uttryckte att de ändå gav god omvårdnad. Missbrukspatienterna ansågs ha ett stort eget ansvar för sin sjukdom. De negativa attityderna sågs ofta som direkt orsakade av kunskapsbrist. Syfte: Syftet med denna studie var att beskriva hur några sjuksköterskor uppfattade mötet med missbrukare på en akutmottagning i en svensk storstad. Metod: Intervjustudie med kvalitativ ansats, där det manifesta innehållet analyserades.

Composers? and choreographers? world of ideas. Aspects of the art process. This inquiry is about the artistic process when composing contemporary music and choreographing modern dance. I have studied three composers? and three choreographers? thoughts about the artistic process and the work that leads to a piece of music or a dance.

AbstractSeveral of researchers have reflected that the school ought to be developed to a learning organization. A method as proceed from such a perspective and should be able to match a local child- and educations administration is problembased school development. To investigate in which ways a child- and educations administration prosecute a problem based learning inside the organization a case study was used as research strategy. The question this report gives answer to is:In what/which way works a child- and educations administration in a rural district with a method to fulfil a problembased learning.To collect empiric data a canvassing inquiry was accomplished among the child- and educations administrations group of management. According to the research result it can declares that there are good conditions for the organization to prosecute problem based school development, but there is yet a great deal to do before it´s can be said totally fulfilled.

The purpose of this Master?s thesis is to examine what the data from recent Library- and Information Science studies tell us about the importance of school libraries in a student perspective. Our theoretical framework is built upon Elisabeth Tallaksen Rafste?s concept about the values of school libraries to students. Our aim is to investigate how students between the ages of 15 and 18 use and experience school library.

The purpose of the study was to find out whether the interaction between mentally disabled individuals and pet positively affects the individual and gives a feeling of well-being to the extent that this might be implicated in the psychologically disabled people?s everyday life in some form of rehabilitation measure. The study is qualitative and builds on an ethnographic design. Data collection was performed through six observations, six interviews and reflections. Interviews were also conducted with relatives and assistants for greater opportunity for follow-up questions, and descriptions of the situation.

The Master Thesis has been carried out in cooperation with Silva Sweden AB and the objective was to develop a new product concept within the product category for everyday exercise. The purpose of the thesis was to use and analyze methods and tools which aid creativity and concept creation in order to make method recommendations for future projects.During the thesis a number of customer needs were identified, which in turn were translated into 20 concepts. On a concept decision meeting a pedometer-based concept was chosen for development. The new pedometer is in addition to counting steps also able to measure and calculate the user?s total climbed height during a day and present this graphically in comparison to famous monuments or distances.

Objective: The objective is to examine if long terms of payment are created because of a perceived zero-sum game in the cash-to-cash cycles between companies. The study will also examine if dependence effects the dependent companies Cash-to-Cash-cycle because of long terms of payment. Scientific method: The study uses a qualitative and a quantitative method, where primary data is collected from semi-structured interviews. Additional primary data is collected from an unstructured interview with an expert in the field of which is examined. Additional data has been collected from the studied companies? annual reports.Theoretical references: The primary theory has been Game theory, where the researchers have used this theory to analyze the behaviors of the companies.