Performance Appraisals- a study of the performance Appraisals significance as a tool for development in the public sector.Anders Larsson and Åsalill OlssonPerformance Appraisals have been given a central role in leading businesses in the public sector and are seen as a tool to create development opportunities and achieve better results. This has resulted that performance appraisal in many organizations takes up capacity and time. This was the starting point of our interest to study whether the time spent on performance Appraisals effectively pays for itself in the organization, in other words whether the effects expected actually are achieved. The paper examines first line managers` views on staff appraisal purposes and effects of a function within the Landstinget. The survey design, methodology and transaction are of qualitative and quantitative method with three different sources: literature review of previous research, interviews with first line managers in Landstinget Västmanland and the results from an employee satisfaction survey conducted on behalf of Landstinget Västmanland.

 Performance Appraisals- a study of the performance Appraisals significance as a tool for development in the public sector.Anders Larsson and Åsalill OlssonPerformance Appraisals have been given a central role in leading businesses in the public sector and are seen as a tool to create development opportunities and achieve better results. This has resulted that performance appraisal in many organizations takes up capacity and time. This was the starting point of our interest to study whether the time spent on performance Appraisals effectively pays for itself in the organization, in other words whether the effects expected actually are achieved. The paper examines first line managers` views on staff appraisal purposes and effects of a function within the Landstinget. The survey design, methodology and transaction are of qualitative and quantitative method with three different sources: literature review of previous research, interviews with first line managers in Landstinget Västmanland and the results from an employee satisfaction survey conducted on behalf of Landstinget Västmanland.

AbstractIn Östhammar a change has been noticed in the statistics regarding incoming reports, Appraisals and investigations concerning a suspicion that a child or youth may be harmed.There are some earlier reaserch made concerning the sorting process that takes place when a report is made. In Östhammar the social workers have been interested in finding out what the main reasons are for not opening an investigation. It has also been some research from the ?sociology of childhood perspective? on how childhood is being constructed and how children are positioned in the investigative texts. From a social constructionist perspective and by using both a quantitative and a qualitative research, I have examined all the reports that have not led to an investigation from the first quarter of 2011 in Östhammar. This to find out the main explanations for not investigating and how children are positioned in such Appraisals.It has been shown that most Appraisals closed either because of the situation which led to the declaration no longer exists, to another input already exists, the problem is not seen as  serious or that it was felt that the parents are capable of giving the support they need. I have discovered that the childs voice is missing in most of the report investigations. I have not found any explanations to why one has chosen not to speak with the child, but there may be explanations such as limited time, limited knowledge or a will to spare the child the discomfort..

SummaryAimThe study examines a theoretical model developed to capture cyclist´s perceptions of the route environment. The survey focuses on if level two and three in the theoretical model captures what it´s intended to do. More specific we ask ourselves how the three Appraisals (unsafe/safe by traffic reasons, stimulating/inhibiting route environment, unsafe/safe by other reasons) in the model´s second level relates among themselves and if these three Appraisals can capture the degree of environmental well-being/unwell-being in the model´s third level. The questions were: Do the three Appraisals differ among themselves? What is the difference/-s in such cases? And, is there a correlation between any of the three Appraisals and environmental unwell-being/well-being? What is the correlation in such case? MethodThe gathering of data was done through questionnaires.

In recent years, Information Technology (IT) has gained more importance in workinglife. More and more organisations has shown an interest about how technology can beused to manage the competence of the employees, and how IT can contribute to thedevelopment of the organisation. In order to achieve this, there is a need for suitabletools to support this process. Even though the implementation of competencemanagement systems (CMS) is a highly up to date question for many organisations,there is a lack of scientific reserach concering this area. This study will contribute tothe research area by examining how CMS is used by employees in daily working life.The manager and the employees in a healthcare organisation in Sweden were observedduring Appraisals in order to observe how they used the CMS to evaluate competence.The Appraisals were considered a suitable place for studing CMS in use within anorganisation.By using theoretical perspecitves such as the Sociomateriality and Situated Learning,the study can contribute to the knowledge of the entanglement between technologyand working practice.

Problems: How does Volvos CE: s four Swedish plants work with investment Appraisals? Does the work differ between the plants? If differences exist, what can be improved in order to make the work more uniform?  Purpose: To map the work with investment Appraisals at Volvo CE: s four Swedish plats, to analyze differences in work between the plants and give proposals to a more homogenous working.Method: A method of qualitative nature. The study mainly contains raw data from semi structured interviews. Secondary data, such as internal policy documents and documentation of completed investment projects, has supplemented the raw data. Analysis: The mapping shows significant differences in work with investments between Volvo CE: s Swedish plants.

Syftet med denna studie är att beskriva och analysera enhetschefers syn på sina medarbetares kompetensutveckling för att sedan kunna ställa detta i relation till hur det praktiska kompetensutvecklingsarbetet faktiskt går till. Detta gjordes genom en intervjustudie som inkluderade sju semistrukturerade intervjuer med enhetschefer inom en avdelning i Östergötlands Landsting.Studien redogör för såväl skillnader som likheter i uppfattningar dem emellan och även mellan vad som sägs, och vad som görs. Slutligen visar det sig att det inom ett antal frågor förekommer en diskrepans mellan vad som sägs, och vad som görs. Frågor som visade sig vara inkongruenta återfanns bland annat inom ledarskapsområdet, kartläggnings- och uppföljningsområdet samt personalpolicyområdet. Denna inkongruens problematiserades och härleddes sedan till möjliga orsaksfaktorer vilka i sin tur utgör potentiella förbättringsområden i en optimering av verksamhetens kompetensutvecklingsarbete..

Vårt syfte är att studera hur pojklagskulturen i ett ishockeylag ser ut och hur dess normalitet upprätthålls genom positiva och negativa sanktioner med särskilt fokus på maskulinitet, manligt fostrande, konfomitet, interaktionsritualer och sociala band.Studien genomfördes genom deltagande observation där vi följde ishockeylaget Pucksta under två veckor. Vi följde dem på alla deras schemalagda träningspass under denna tid och även i omklädningsrummet där vi förde informella samtal med spelarna men också tränare och ledare. Resultatet visar att det är viktigare att vara en central deltagare i pojklagskulturen än att prestera idrottsligt. Spelarna visar upp traditionella manliga attribut och använder sanktioner för att upprätthålla en normalitet. Konformitet är ett verktyg för att skaffa sig ett centralt deltagande vilket samtidigt stärker de sociala banden. Det finns utrymme för ett avvikande mot pojklagskulturens normalitet men ett överdrivet avvikande sanktioneras negativt.

Credits are considered as a natural financing form for all types of companies. The financial market in Sweden is dominated by four banks and the credit Appraisals that are done by these banks are partly based on credit reports from external companies. This thesis? purpose is to increase the knowledge of which the consequences of payment remarks can imply for companies in relation to the banks. A qualitative study has been done to relay to the purpose, through the means of interviews with four companies, four banks, one rating institute and a collecting agency.

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about Appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

En stor del av befolkningen tillbringar den största delen av sin tid på arbetet. Detta gör arbetsplatsen till en viktig arena att arbeta med för att ökat välbefinnande bland fler människor. Delaktighet och inflytande är faktorer som har stor betydelse för individens välmående, som kan främjas genom ett bra ledarskap och en bra psykosocial arbetssituation. Ett idag vanligt försök till att skapa delaktighet och inflytande på arbetsplatsen är att använda sig av årliga medarbetarsamtal. Beroende på hur det väljer att användas kan det leda till ett viktigt lärande för såväl individ som organisation, men används instrumentet slarvigt riskerar samtalet att förlora sin mening för samtliga inblandade.

Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions.     The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates.  We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.

Syftet med examensarbetet är att undersöka hur värdering av marknadsvärden för fastigheter inom stadsomvandlingsområdet ska utföras enligt ersättningsbestämmelserna i expropriationslagen. Först utfördes en litteraturstudie som undersökte hur ersättning vid expropriation skulle bestämmas. Ersättningen skulle utgöra ett opåverkat marknadsvärde plus 25 procent samt övrig skada. Med opåverkat menas att de inte är påverkat av exproprationsändamålet. Om tillräckligt med genomförda köp fanns att tillgå var ortsprismetoden den mest lämpade metoden för värdering av småhusfastigheter.

Background: Diabetes mellitus is a chronic disease that manifests as an increased level of glucose in the blood. According to the World Health Organization (WHO), 347 million people have diabetes worldwide. In year 2004, 3.4 million people died from the consequences of high blood glucose. In the Swedish population the prevalence of diabetes is estimated to 3-4 %, out of which 85-90% are Type 2. Among senior citizens a prevalence of diabetes is seen in Sweden up to 14 - 15%.

 Saab Microwave Systems (SMW) is a business unit within Saab AB that manufactures and develops different types of radar- and sensor systems for naval, airborne and ground based forces as well as within the market for civil security. In addition to the manufacturing of radar and sensor systems they also provide different types of service concepts. The business unit has 50 years of experience within the area of developing radar systems and is considered to be one of the market leaders. When applying an assemble-to-order production strategy with products at this level of cost price the product lead-time is vital and becomes an important part of the strategy within marketing and sales. Within SMW there is a new department called Supply Management (SM) that provides the supply of incoming and outgoing material. Within SM there are four sub-departments working with activities such as planning, purchasing, receiving inspection, storage and distribution.