The increasing public concern regarding the government?s priorities in spending public resources puts pressure on public organisations to address quality issues in their practice. In United Kingdom both BRTF (Better Regulation Task Force) (BIS, 2005b) and the Hampton report (BIS, 2005a) highlighted management and quality problems in public organisations in UK. These reports revealed obstacles within institutions? intent to offer recommendations and appropriate solutions for agencies working with legal enforcement and control.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

Colobus angolensis palliatus is a small old world monkey inhabiting southern coastal Kenya to southern Tanzania. The species activity budget is known to vary between seasons and areas, probably due to differences in group sizes, diets, predatory presence and resource competition. The variations between male and female activity budgets are reckoned to be a result of pregnancy and lactation. The aim of this study was to investigate potential differences in behaviours between morning and afternoon periods and between males and females. The study was carried out in two forest fragments in Diani Beach on the south coast of Kenya.

There is a constant change in the world of school, new curricula and syllabi are made and the view of teaching and learning is changing. The desire to improve maths teaching in Swedish schools is strong, especially by laboratory work. How is it then that several teachers in our schools are still using the traditional way of teaching mathematics, which I consider to be relying a lot on the textbook and work for an automated approach?The purpose of my study is to investigate how three different math teachers on an F-5 school in the southern Stockholm area, choose to work with mathematics and why they choose to work according to a special approach. In order to obtain the information I seek, I have chosen to use the qualitative method to get a better understanding of my results.

The purpose with our study is to create an understanding of how tourism stakeholders within a tourism network can affect a Destination Marketing/Management Organization?s (DMO?s) work with the destination branding process. To fulfill this purpose we have clarified different relationships that can influence the DMO?s place marketing. In order to limit our study we have chosen to focus on two Swedish destinations, Öland and Norrköping, and their DMO?s.

The purpose of this essay is to illuminate two teachers? communication strategies when dealing with pupils with another first language than Swedish. One of the teachers teaches Swedish as a second language and the other teacher educates one class in most of the subjects such as mathematic, Swedish and social studies. I make an ethnographic study where I make non-participating observations and shorter interviews with the teachers. The observations lie in focus of my study and were made at eight occasions, four lessons with each teacher.My result shows that they have a lot of communication strategies in common, but not all.

Inventory management is a key part of a company?s logistics function and is of great importance to companies as it is a substantial cost. It is of high importance for a company to make sure that the warehouse is efficient as possible. In this thesis two factors that hurt a warehouse?s efficiency are introduced; inventory inaccuracies and lead-time variations.This thesis has been dedicated to analyze how inventory inaccuracies and lead-time variations arise and how to eliminate them.To be able to solve this question we have used a qualitative research method.

The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

This paper aims to study upper secondary school seniors? relationship to poetry. The researchers seek to discover the students? conceptualization of the subject of poetry. Fur-thermore, this paper will present a case study, in which sixteen students participate.

Objective: To study midwives management, practice and reasoning regarding contraceptive counseling for women who are experiencing "mild" side effects of the pillMethods: Four focus groups, made up of three to five midwives per group, participated in focus group discussions. Qualitative design with the method ?Think-Aloud? has been used to collect data and the material was analyzed using content analysis.Results: The study identified three categories, the first "How midwives practice regarding the side effects of the pill," shows that midwives have a systematic approach when meeting with women who are experiencing side effects of the pill. The next category "Using a holistic and professional approach for women" highlights that the midwives take women's side effects seriously and that midwives respect individual woman?s autonomy.

  The purpose of this paper is to exam the philosophical development of Emanuel Swedenborg's doctrine of correspondence and to note some of the more important parallels between Swedenborg's doctrine and the three contemporary most debated theories concerning the mind-body problem. These three theories was pre-established harmony, its opponent physical influx and finally occasionalism. Especially occasionalism has close connections to Descartes' dualism, but neither pre-established harmony or physical influxus, which in some ways can be dated before Descartes, would have looked the same, if it were not for the Cartesian way of thinking. Also Swedenborg initially inherited major influences from Descartes and that is the first approach in this paper. From there on the paper follows the development of the doctrine of correspondence and the parallels according Swedenborg's more contemporary philosophical writers, until Swedenborg gets to a point where he underwent a profound spiritual crisis and turned his focus on an all together theological approach. .

The purpose of this paper is to examine teachers' approach to popular culture in preschool. The questions we want answered are: What approach do educators have to popular culture in preschool and what underlies that approach? Is there a high - and low culture in preschool? If educators bring popular culture into the preschool, how then is it used? Do children?s culture influence everyday life in preschool? We have employed qualitative methods to seek answers to our questions. We conducted seven interviews with educators from four different preschools. The starting point for our study was the socio-cultural perspective because we examined people's cultures and how the meeting between them unfolds. We concluded that educators have a very ambivalent attitude towards popular culture in preschool.

AbstractBackground: Inflammatory bowel disease involves major changes where psychological and physical stress becomes a part of ones daily life. The ability to adapt and cope well with the situation, increases the chances of feeling satisfied with life. There are various management strategies that people with IBD use to cope with their daily life.Aim: The aim of this study is to describe strategies that people with inflammatory bowel disease use to manage their daily lives. A further purpose is to describe the study group in the included articles.Method: A descriptive literature review. This study is based on 12 scientific articles, searched in the databases Cinahl and Pubmed.

The purpose of this thesis is to show students? information behaviour in everyday life and towards the Student Union of Borås. Methods of active information seeking and more random information encountering as well as information ignorance are of interest. The study focused on three issues; the first was to examine what information behaviour the students presented while acquiring information in their everyday life. The second was to find out what information behaviour the students had to acquire information from the Student Union of Borås.