Syfte: Syftet med vår uppsats är att ta reda på hur Landstinget Blekinge arbetar med den generationsväxling som pågår och det svaga intresset hos den yngre generationen samt hur det faktiska arbetet med att vara en attraktiv arbetsgivare ser ut, både inom och utanför organisationen, för att undvika en brist på arbetskraft. Vidare vill vi även undersöka om den bild teorier framställer av den nya generationen skiljer sig mot uppfattningen som chefer inom Landstinget Blekinges har. Syftet är också att se hur väl Landstinget Blekinge arbetar med att bli en attraktiv arbetsgivare i jämförelse med SKL:s bild och därmed bidra till ökad medvetenhet kring arbetet med generationsväxlingen samt de utmaningar och svårigheter som kan finnas i samband med den. Metod: Undersökningen är baserad på en kvalitativ, abduktiv metod och semistrukturerade intervjuer med tre personalchefer, en förvaltningschef samt kommunikationsdirektören inom Landstinget Blekinge. Resultat: Våra resultat visar att Landstinget Blekinge har en skriftlig varumärkesstrategi för vad som behöver göras. För att lyckas attrahera den yngre generationen behöver de dock vidta ytterligare åtgärder för att lansera sin strategiska plan och börja det egentliga arbetet med employer branding om de vill bli en attraktiv arbetsgivare för den yngre generationen..

Background: Balanced scorecard is a relatively new strategy in analysing activities in a company. To carry out a strategy in an organization a successful implementation is very important. Strategy implementations are unique for each organization and to succeed it has to be formulated and implemented with the individual companies particular conditions as starting- point. A problem is that the implementation sometimes is treated as a small detail in the planning process. This problem depends on how the strategic plans is carried out.

Title:Pecking-order i små tillverkande företag Level of thesis:Master´s dissertation in banking and auditing Authors:Mathias Klasén and Maria Waderoth Advisor:Joakim Winborg Background:The area of business financing has been well studied during the 1900´s. Many studies and theories are made with big corporations in mind, and the importance of small businesses wasn?t enlightened until the end of the 1900´s. Business financing has created a number of theories, among them Myers pecking-order theory. This theory implies that business managers prefer internal equity in front of debt and external equity.

Malmö, like many other bigger cities in Europe, faces a double undertaking when facing the challenges the future. Not only must the municipal be able to provide its citizens with welfare and a high standard of living, it must also establish a level of economic growth that allows the city to act as catalyst for the surrounding area. In order to provide the population with welfare and the economy with a qualified working force, these two challenges have been combined into one plan for the future called Welfare for Everybody. As part of this plan, new organisations have been created with the purpose collaborating with the social services office and support people in their transaction from welfare recipients to self-providing workers. The purpose of our thesis is to build on Michael Lipsky's classic work "Street-level Bureaucracy" and by conducting interviews with a number of front line workers study how they view their role, the client group and how they motivate the working line.

Denna rapport beskriver bygglovsprocessen i en stor och en mindre kommun, samt bygglovsavgifter, sanktionsavgifter och respektive kommuns organisation..

GNSS-mätning med nätverks-RTK är en satellitbaserad geodetisk mätningsmetod som reducerar inverkande felkällor genom relativ mätning mot ett nät av fasta referensstationer.I Sverige har Lantmäteriet upprättat ett nät av fasta referensstationer kallat Swepos med ca 70 km mellan referensstationerna. En förtätning av Swepos-nätet till ca 35 km mellan referensstationerna pågår och beräknas vara klar 2015. Det finns tidigare studier (Emardson m fl (2009) och Odolinski (2010 a)) kring osäkerheten vid mätning i områden med ca 70 km mellan referensstationerna och vid ett projektanpassat nät med ca 10-20 km mellan referensstationerna. Studierna undersöker också hur lång tid som behöver gå mellan två mätningar för att de ska anses oberoende av varandra (korrelationstid). Detta arbete beräknar standardosäkerhet och korrelationstider vid mätning i det förtätade 35 km-nätet baserat på statiska GNSS-mätningar på olika avstånd från närmaste referensstation samt data från en permanent monitorstation belägen i Växjö.Standardosäkerheten (68% konfidensnivå) för mätningarna, vid förhållandena i denna studie, var vid mätning 0,1 km från närmaste referensstation 3,8 mm i plan och 6,9 mm i höjd (höjd över ellipsoiden).

E-business innebär att företag använder Internetteknologier eller nätverksteknologier för att skapa större affärsnytta i deras affärsprocesser. För att kunna genomföra automatiserade affärsprocesser krävs att de olika system som används är interoperabla, d v s kan kommunicera och fungera ihop på ett effektivt sätt. Målet med Web Services är att skapa hög interoperabilitet, vilket gör denna teknik lämplig för e-business. Företag kan specialicera sig på att skapa specifika Web Services. Dessa Web Services kan sedan vara byggstenar åt andra företags tjänster. Det krävs då att Web Services kan integreras på ett bra sätt så att de verkligen bildar en affärsprocess. Därför är även frågor kring hur integration mellan Web Services ska gå till, viktigt ur ett e-bussiness perspektiv. Det vi kommit fram till är att det går att minimera integrationsproblemen genom att anvä nda de mest standardiserade protokollen och följa vissa riktlinjer vid skapandet av Web Services.

Business valuation is something that is carried out on a daily basis and relevant to both small and large businesses. Valuations are often long and complex processes that may be difficult to understand, even for those who have received an education in the field. In this thesis, we try to create a better understanding of how this process works.   Since we are aware of many aspects of the theory behind business valuation, but very little insight into the practical activities, we have chosen a deductive approach, i.e. to go from theory to empirical data.   The conclusion is that the methods presented in the theory is largely used in practice, and that the process of valuation mighty seldom differ between valuations. For the seller to be able to charge a higher value for their companies, it is important to have knowledge of, and review the value-creating factors in the company.

A reform of higher education in Sweden in 1993 led to stiffer competitive climate among educational institutions. The reform meant that educational institutions now had the opportunity to plan their curriculum autonomously. Prior to the reform educational planning was restricted to the Swedish government. The new rules spelled a greater opportunity for educational institutions to profile themselves based on their educational offerings. The higher degree of competition means that marketing becomes increasingly important when recruiting new students.

A systematic quality work is essential for anyone working in preschool, school,kindergarten and adult education to give children and students an equal education.Skollagen (2010:800) indicates that quality work should be focused on the nationalgoals of education. According to Skolverkets allmänna råd med kommentarer omsystematiskt kvalitetsarbete - för skolväsendet (2012) is the work to develop quality acontinuous process. Everyone's involvement and participation is therefore essential.Systematic quality work means to systematically and continuously monitor theactivities, analyze performance against national targets and based on that plan anddevelop. Although the work has been driven outside governmental policy documentssince 1997 shows, among others, Skolinspektionens audits of municipalities andschools that there is major deficiencies in the obligation to conduct a systematicquality work. It appears that more than half of the surveyed schools had deficienciesin its system quality work.This is the starting position this study takes on to and through literature review,document studies and interviews of principals is the subject problematized.

Södra is a co-operative of private forest owner organisation which is owned by 35 000 private forest owers in southern Sweden. Forest owners in Sweden can choose to certify their Forestry. Södra uses PEFC (Programme for the Endorsement of Forest Certification Schemes) as their certification scheme for their members. Those who choose to certify their forest are obligated to follow the demands for forestry which PEFC requires. A ?Green? forestry plan is another important tool in the ambition to reach a sustainable forestry.

The intention of this study is to perform a content analysis based on a theoretical framework founded on multi-level governance, MLG. The thesis examines the formal changes within employment politics between 1999 and 2004 (Sweden´s action plan for employment) and 1998 and 2007 (the spring budget proposition). I will investigate how multi-level governance has effected the Swedish employment politics. Furthermore, the purpose of the thesis and the questions under consideration are: How have the formal structures within Swedish employment politics changed since Sweden?s admission to the European union, particularly during the periods 1997-2008 and 1999-2004? And: How do the changes in Sweden, together with the European union directive concerning employment, coincide in the so-called employment strategy?While performing the analysis I have focused on multi-level governance.

Abstract Title:                               Goodwill ? differences and similarities between how IFRS and U.S. GAAP treats goodwill Level:                              One year master, 15 credits Author:                           Oscar Larsen and Thomas Karlsson Supervisor:                     Leif Carlsson Examiner:                      Cecilia Lindh Year of publication:      2011 The main issue:              What are the differences and similarities of the treatment of goodwill between the U.S. GAAP and IFRS? What can the transition from U.S.

The work presented here aims to give the owners ofChâteau du Grand Val, Roland and Marie Nilssond?Aubigné an integrated creative forest management planin which their goals with the property is heeded, andwhere the plan is so clear that they can follow it withoutmuch difficulty.This work has come about through the normal processesof forest management plans, landscape architecturalproposals as well as through field trips, field andliterature studies, and our combined experience fromour studies. The study visits, both on location in Brittany,France, but also in other places, as for instance Högestad,has provided the background information that formedthe basis of our analysis and the proposal that is derived thereof. Some suggestions, which we consider importantto the overall impression of the property, is provided amore focused and detailed solution, while other parts,which are important but can either benefit from havingdynamics in the design process or will be adapted toadjacent sites, are developed using a more generalapproach. In some cases several possible developmentprinciples are presented.The proposal presents a detailed plan for themanagement of the forest from the experience, wildlifeand forestry economic standpoint.

The field of the social economy and of the work integration social enterprises (WISE) in particular, is for many a more or less unknown area. Unlike ordinary enterprises the WISE's are different due to their aim of integrating disadvantaged people through work. In comparison with other small enterprises earlier research has shown that the WISE's are dealing with challenges regarding recruitment, participation, leadership, sustainable business ideas but above all, the access to funding. The purpose of this essay has therefore been to examine and analyze the financial situation of eight WISE's located in the Stockholm County. The results indicate that half of the enterprises perceive their economic situation as very unstable and as an obstacle to their further development.