The aim of this study is to examine and analyze how management control mechanisms evolve within an organization when a requirement of return on equity is imposed, as well as why the mechanisms evolve the way they do. A case study was performed on Samhall, a Swedish state-owned company, which has the aim to help people with disabilities develop by providing meaningful work. The framework provided by Samuelsson, defining five means of control in organizations was used to structure the study. Further, theories within New Public Management have been used to provide the reader with a proper background to the research area. Theories from the institutional field of organizational research have also been used to provide further depth to our analysis.

Anbudsprocessen på Balfour Beatty Rail i Västerås står inför en förändring då man vill införa ett nätverksbaserat kalkyleringssystem. Examensarbetets avsikt är att fokusera på anbudsprocessen med fokus på kalkylarbetet för att se hur dessa kan effektiviseras, samt för att se hur arbetet med kalkyleringen ska utformas på bästa sätt vid övergången till den nya plattformen.För att komma fram till hur anbudsprocessen ska kunna förbättras och designas på bästa möjliga sätt har detta bland annat lösts med hjälp av semistrukturerade intervjuer med alla som är involverade, för att få en insyn in i processen på en detaljnivå som tillåtit mig att modellera processens utgångsläge. Då företaget har utryckt en önskan om att ?skapa en ?lean? anbudsprocess? har målet varit att förbättra processen med hjälp av den teori som är tillämplig (operations management, TQM, MIS, project management med mera) samt även att underbygga den med teori om lean enterprise och undersöka möjligheten för ett större åtagande av ett lean system.Efter undersökande av processen har en rad förbättringar föreslagits som till viss grad kunnats illustreras med en ny processkartläggning. För att optimera organisationens arbete med att producera anbud har det konstaterats att beslutsprocessen som leder fram till ett åtagande av produktion av anbud varit för lång och behöver effektiviseras genom att bland annat förbättra beslutsunderlaget innan ledningen träffas, att korta beslutsvägar och att ha möten minst två gånger i veckan.

This thesis is carried out at Portsystem 2000 AB who manufactures and markets industrial doors and docking systems. The background to this thesis is that the company?s management considers that their follow-up process of cost accounts is not fully functioning.The aim with this report is to investigate and describe the present procedure of the follow-up process concerning the time of operations and come up with suggestions for improvements. This thesis is performed within the range of the following areas: Information systems, quality, processes and cost calculation. The main method we used were semi structured interviews with a fairly opened framework.

The purpose of this literature study was to describe techniques for monitoring general anesthesia and standing chemical restraint in the horse. A number of various techniques and devices related to e.g. blood pressure measurement, blood gas analysis and pulse oximetry are defined, and finally their clinical relevance and reliability are discussed. The equine patient is generally far more exposed to anesthesia-related risks than other smaller species. Complications such as hypotension and hypercapnia are commonly seen during general anesthesia. Thus, close monitoring is essentially performed by the veterinary nurse, whom is responsible for monitoring the anesthetized patient.

In the last few years the environment becomes more watchful, even for us farmers. All agricultural enterprises that exceed 200 animal units must be tested according to regulation of environment. A farm business with 200 animal units and more is classed ?environmentally hazardous activities? and has to make an environmental impact assessment for the business you have today, and the activity after expansion. Before you can construct a building and expand the numbers of animals is a lot of applications to make. I have in this project restricted me to establish a environmental impact assessment and a consultation foundation. To make a environmental impact assessment is the big part of the application. The environmental impact assessment take a lot of time and you need skills for all the rules in the environmental code to be abele to make an environmental impact assessment approved. The environment codes purposes (1 kap 1 § Miljöbalken) is to rule the laws. The purpose of the environment code is to promote sustainable development which will assure a healthy and sound environment for present and future generations. Definitions of a ?environmentally hazardous activities? 9 kap 1§ Miljöbalken) shall mean the discharges of wastewater, solid matter or gas from land, buildings or structures onto land or into water areas or ground water.

The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns are the biggest group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the science some controversies exists about tax authority?s ability to get taxpayers to pay taxes and fees to the society through using deterrence and compellence control methods versus more service? This ground has guided us to our presentation of a problem: ?How the Swedish Tax Agency works with influencing small businesses behaviour through preventive actions and controls?? The purpose of this study is to research and understand how the Swedish Tax Agency works in their control activities to influence small businesses behaviours regarding taxes and fees.

This essay examines whether feminist theory can give a plausible answer to the question: does female and male students have different attitudes towards the labour market and towards wages? Further more, I examine if factors such as class and ethnicity affect student's attitudes. These questions are investigated through a quantitative study of students at four educations on two different universities in Sweden. Two of the educations have a high degree of female students, and the other two represent educations with at high degree of male students.The main conclusion is based on the quantitative research results. Female and male student's attitudes are similar in some cases.

With focal point on the national directions, created by Länsstyrelsen (Swedish county administration) in cooperation with National Method support against Trafficking (NMT), this paper aims to depict the phenomena trafficking and also portray the concurrent counteracting against trafficking in Sweden that authorities exert. All involved participants in this mechanism have their particular remit and their ability to interact is hence of utmost significance.In order to fully comprehend and be able to analyze these unified operative execution-elements and processes in Sweden we also have to understand what is proceeding in the international arena. The organized crime-combine is not restrained by boundaries and continuously develop and refine methods in sexual trafficking, that has grown into an expanding multibillion industry. International counteracting is consequently a worldwide existing matter of utmost interest. Therefore we will also, in our report, present international machines such as International Organization for Migration (IOM).In regard to the proceedings in the international arena, concerning empirical and methodical techniques and information of research findings, the International Organization for Migration (IOM) occupies the leading place in the analysis.The main focus, the cornerstone of this paper, is an inquiry into the formerly relatively unknown and unexplored aspects of what happens to individuals who have been subjected to sexual trafficking in Sweden after governmental intervention implicating forced re-allocation to the country-of-origin.

The intention of this essay was to describe and analyse the participant's experience in a work project based on a holistic model. The main purpose of the project was to integrate homeless people back into society. My main questions were: 1. What meaning did the project have in the participant's life? 2.

Under de senaste åren har användningen av interna sociala nätverk (ISN) markant ökat. En orsak till detta kan vara den ökade användningen av publika sociala nätverk (så som Facebook eller Twitter) på arbetstid, då detta tenderar att sänka arbetsmoralen och effektiviteten hos de anställda. Ett ISN fungerar i princip som ett socialt medium, men dock innanför ett företags eller organisations interna väggar och fokuserar mer på att främja samarbete, kommunikation och kunskapsutbyte. Detta examensarbete utreder hur man kan implementera ett ISN i en mindre organisation och få det att leva i ett företags vardag. Vanligtvis används ISN inom större företag för att främst hitta och dela kunskap inom organisationen.I denna avhandling kommer jag (baserat på genomförda metoder) skräddarsy ett gränssnitt för Xtractor Interactive AB i ett ISN som heter Totara Social.

The Methodology used to gather empirical materials for this thesis has been different types of interviews. The interviews have been mainly unstructured personal interviews directly with our respondents, due to limiting factors some of the interviews have been carried out via phone or email.The theoretical framework consists of literature from well-recognised authors and is divided into four different parts: Insourcing & Outsourcing, Intellectual Capital, Knowledge Management, China & Intercultural understanding. The empirical foundation has been gathered from a great variety of different sources in an attempt to cover the many complex angels in which this subject can be looked upon. Chinese students, managers in international companies with experience from China, Chinese employees in Swedish companies and different people with good knowledge of different areas of China are all among our respondents.In our conclusion we have reached the three following conclusions for why one should start a ?bridge building? enterprise in between qualified Chinese human capital and Swedish structure capital: 1.

ABSTRACTBackground: After general anesthesia the cognitive ability is temporarily impaired. Cognitive recovery is necessary for the patient to be able to assimilate the information that she / he gets postoperatively. It also increases the patient safety. There are few methods to estimate and assess the patient's cognitive recovery before and after anesthesia. The purpose of this study is to test the usefulness of the instrument PQRS and to assess the patients cognitive recovery after anesthesia.

Syftet med denna studie är att undersöka om det finns skillnader i hur man upplever arbetsplatsen beroende på om man är svensk och arbetar i Danmark eller om man är dansk och arbetar i Sverige. Deltagarna var pendlare, slumpvis utplockade på färjorna mellan Helsingborg och Helsingör.Metoderna vi har använt oss av är det statistiska programmet SPSS, K-Independent Samples samt den kvalitativa metoden MCA (Meaning Constitution Analysis). Antalet undersökningsdeltagare var 36 varav 31 var svenskar och 5 var danskar. Av de 36 undersökningsdeltagarna var 8 personer analyserades i MCA medens alla undersökningsdeltagare blev analyserade i K-independent Samples. En enkät med 12 olika påstående och en öppen fråga delades ut.Resultaten visade ingen signifikans i den statistiska metoden, men den kvalitativa metoden visar att där finns en skillnad.

Uppsatsen syftar till att analysera hur ledare i olika typer av organisationer uppfattar sitt ledarskap i förhållande till den organisationstyp de verkar inom. Med organisationstyp avser vi ideell, privat och offentlig organisation. Vår utgångspunkt är att analyser detta utifrån de förutsättningar för ledarskap som organisationstypen ger, till exempel i form av organisationskultur, samt utifrån faktorer som kommunikation, handlingsutrymme och ledarens uppgifter.Den metod vi använt är kvalitativ och bygger på sex intervjuer med ledare inom ovan nämnda organisationstyper och fokus för intervjuerna har legat på ledaren egen uppfattning om sitt ledarskap.Vi har funnit att likheterna mellan de olika ledarskapen är tydligare än skillnaderna och att de skillnader som återfinns till stor del kan kopplas till respektive organisationstyps mål. Dessa skillnader kan bero på dels de förutsättningar som varje specifik organisationstyp ger, och dels ledarnas förmåga att anpassa sig till de krav som ställs på ledarskapet i olika situationer..

This paper investigates how students in the humanities in four universities in Sweden reflect on their education and the current view on the humanities as an education and a science. I want to investigate what impact the past few years public debate about the humanities have had on the students. What kind of beliefs and identities do the students of the humanities form and how do they discuss the universities, the choices they made in life and how do they feel about the future.This study is based on interviews with seventeen students in Sweden from four different universities. The research is also based upon a report that The Confederation of Swedish Enterprise (Svenskt Näringsliv) published in 2011 and the debate following that report. I have also made participant observations on the four universities to make a broader description for the reader.