This thesis studies whether private equity owned firms within the Swedish welfare sector distinguish themselves in terms of tax planning and short-termism from a control group consisting of other privately owned welfare firms. For the first time, the comparison is made on the entire welfare sector, between 14 matched pairs within education, health care and elderly care. We use financial metrics associated with tax planning and short-termism in sign tests to examine whether the private equity owned firms differ from our control group. The financial metrics tested are actual and paid tax rates, level of interest, book-tax gap, investments, personnel expenses per employee, and cash earnings. We find that the private equity owned firms in terms of tax planning only differ in the level of interest, while no notable differences are found in terms of short-termism..

This essay concerns medical- and dental tourism. The main purpose with the essay was to study which factors that affects Swedish choices to seek medical- and dental care abroad and therefore reach an understanding for Swedish medical- and dental tourism to other countries. The aim has also been to try to reach an insight in how Swedish medical- and dental tourism might develop the future. The study is based on qualitative interviews with five officials who were well-grounded in the field. The theoretical framework concerned the need of travel, push- and pull factors, Maslow?s hierarchy of needs and the thinking about needs within business activities.

Bakgrund: Tidigare forskning visade att patienter som tvångsvårdats beskrev att det var problematiskt när andra bestämde åt dem och när personal inte tog sig tid att lyssna och prata. Enligt Lag om psykiatrisk tvångsvård (SFS 1991:1128) ska tvångsåtgärder utföras med största möjliga hänsyn till patienten. Sjuksköterskor har beskrivit sig kunna känna skuld efter att ha utsatt patienter för tvångsåtgärder och vissa menade att det ibland inte fanns några alternativ till att utföra tvångsåtgärder.Syfte: Att beskriva patientens upplevelse utav tvångsvård och tvångsåtgärder.Metod: En litteraturstudie med kvalitativ inriktning. Studien är baserad på elva vetenskapliga artiklar som är publicerade mellan år 2000-2012 och genomförda i Australien, Finland, Kanada, Nederländerna, Norge, Storbritannien och Sverige. Dessa artiklar har analyserats och därefter har subkategorier och huvudkategorier urskiljts.Resultat: Personal upplevdes som ignorant och respektlös och patienter efterlyste genuin omtanke.

Non-attendance and cancellations within dental care is a problem resulting in both financial and time consuming losses. The purpose of this questionnaire was to investigate different factors influencing non-attendance and cancellations. Six public and private dental clinics located in Skåne participated. Information about the clinics and patient-related factors were collected. Result: Totally 182 patients cancelling or not attending their appointment were registered.

Background: Suicidal individuals are vulnerable patients in need of a caring relationship. A caring relationship should be based on a real presence were the patient's needs are in focus. Yet research has shown that suicidal patients experience caring that exacerbate their suicidial problems and hopelessness.Aim: To describe the experiences of hope and hopelessness in suicidal patients and their encounter with health care.Methods: In a literature review, in accordance with Friberg (2012) eight scientific papers have used, analyzed and scrutinized to answer the purpose of a new whole.Results: Two main themes emerged in the results with related subcategories. Experiences of hopegiving acts with sub-themes: The significance of  a caring relationship, the significance of a strong social network and the significance of feelings of hopefulness. The second main theme that emerged was: Experiences of acts connected to hopelessness with subthemes: The significance of a non-confirmatory caring relationship and the significance of feelings of hopelessness.Discussions: It is found that suicidal patients experience care that lead to feelings of despair.

Syftet med denna studie var att beskriva vad patienter med cancer i den palliativa fasen upplever att livskvalitet är utifrån fysiskt, psykiskt och socialt perspektiv. Sökning av de underlag som användes i studien gjordes i olika databaser som Medline (via pubmed), Science Direct och Academic Search Elite. Sökningarna gjordes med enkla sökord eller i kombination med varandra. De underlag som söktes begränsades med att vara skrivna på svenska eller engelska, vara publicerade mellan år 2000-2008, handla om vuxna patienter samt fri åtkomst via databasen i fulltext. Totalt 17 artiklar granskades, analyserades och sammanställdes sedan under de olika perspektiven: fysiskt, psykiskt och socialt.

The aim of this study was to examine the experience, knowledge and attitude to mandatory reports of mistreatments amongst first line managers and assistance nurses in municipal elderly care. The following questions were at the center of the analysis: how do the different professional groups view having to report their own organization? How can various factors affect the mandatory reporting of mistreatments? What knowledge do the different professional groups have of mistreatments and mandatory reporting? A qualitative research method was used to examine these questions in the form of semi structured interviews and a small document study. The interviews were carried out with assistance nurses and first line manages in elder care, we interviewed four respondents from both professional groups. The interviews were then transcribed and coded with help of a content analysis.

During the 20th century Sweden faced an increased proportion of workers registered as part-time unemployed, especially in the care sector. However, due to many valuable efforts, aimed at solving the problem of part time unemployment and political decisions, the number of people who are part-time unemployed has declined since the late 20th century. We have investigated part-time workers preferential right to extending their working hours. According to Section 25 a of the Employment Protection Act, part-time employees who have submitted an interest in increasing their working hours has a preferential right to increased working hours, with the assumptions that full-time employment with the employer will meet a labor need that the employee has sufficient qualifications for.Qualitative interviews have given us information about how Karlstad Community and a private care company deal with part-time unemployment and their workers preferential right to extending their working hours. We have found that people who work for Karlstad Community have an opportunity to choose their number of workings hours, thanks to a political decision made in Karlstad Community, aimed at solving the part time unemployment in the care sector.

This essay discusses the interaction between the authorities in Nacka municipality in Sweden and supervisors within the eldercare. In Nacka politicians have gradually started delegate responsibility for how care-giving for the elder should be done and focus instead on formulating economical objectives and overall rules. It is up to the approved supervisors of eldercare to deliver good care and quality. The method chosen to accomplish this is public choice. This method is a part of the big New Public Management (NPM) reform which have had a big impact on Swedish public sector since the 1980´s.

Bakgrund: Det är en brist på specialistsjuksköterskor inom sluten psykiatrisk vård. Det är därför viktigt för arbetsgivaren att få kännedom om vad som motiverar specialistsjuksköterskanatt stanna inom psykiatrisk slutenvård och vad som får henne eller honom att söka sig frånslutenvården.Syfte: Syftet med denna studie är att undersöka specialistsjuksköterskors inom psykiatrisk vårdoch vårdenhetschefers uppfattningar om möjliga orsaker till varför specialistsjuksköterskorinom sluten psykiatrisk vård slutar.Metod: Studien är genomförd med kvalitativ metod och fokusgruppsmetoden valdes. En gruppbestod av fyra sjuksköterskor med specialistutbildning inom psykiatrisk vård. Den andragruppen bestod av två vårdenhetschefer. Intervjuerna spelades in och transkriberades.Materialet analyserades med kvalitativ innehållsanalys.

This essay is about needs assessors within public elder care. The method is a quantitative vignette study. The aim of the study is to find out whether there is an existing consensus among the needs assessors when a relative to a client with reduced cognitive functions wants to make an application even though the client does not want to. We also wanted to find out whether there are any underlying circumstances which have influence on the needs assessors? reactions to this specific situation.

This study aims to make out, which notions and ideas about gender and sexuality that comes into expression in the description of the deviant youth. This study is a narrative analysis, based on a queer theoretical approach. The queer theory directs attention to the normative frameworks on gender and sexuality. Queer theory also illustrates the relationship between the normative and what is considered abnormal/deviant. The study's empirical basis is 8 legal texts, legal documents formed in a Swedish context, which include the welfare state´s judiciary and social services.

The overriding purpose of this graduate thesis is to evaluate if municipalities and county councils can deviate from the legislation of public procurement during procurement of customer choice agreements within the health and social care area. The intention of this Quasi-market is to provide the users with competition in terms of quality rather then the general principal rule of economic value.My conclusion results in a legal situation without rules of general procedure. So far the authorities make their own regulation in the field of customer choice agreements. The problem lies within the authorization of new contractors and their right to make an appeal against resolutions made by the authorities social care divisions.One solution is to legislate within the present law of public procurement. Another way to solve the problem is to create a lex specialis apart from the present public procurement regulation..

The intention of our study was to examine differences in experiences between elderly women and men from the home?help service. It?s a qualitative study based on interviews and data collection.Five categories are presented in the result of the study. The categories are based on interviews with three elderly women and three elderly men who all have home?help service.

Background: Since the start of the twenty-first century it has become very important for companies to act in a responsible manner, in guides of CSR. The idea is that companies have more responsibilities than to achieve a higher profit for their shareholders. They should also care about the society and act in a responsible way.Problem discussion: Problems concerning CSR are that the internal part of the sustainability work has not encountered the same level as the external part of the sustainability work. Companies are today struggling with implementing CSR into their business strategies.Research questions:1. What does a company has to consider when working with CSR? 2. How can management control systems help the implementation of CSR into the organisation?Purpose: The purpose of this thesis is to examine what a company has to consider when working with CSR and how management control systems can help the implementation of CSR into the organisation.