The intention of this study was to examine the interaction between authorities. More specifically it had a purpose to look at the ongoing cooperation between social workers and staff of special homes of closed institutional youth care. The sanction system for young offenders? reform of 1999 where young people between the ages of 15-17 who have committed serious crimes, can be sentenced to secure institutional treatment instead of prison, aims to counteract the harm which can result from a stay in prison. The social welfare board in the young person´s local authority and the national board of institutional care shall cooperate during the youth?s placement at the special home of closed institutional youth care.

Final assignment for Bachelor Degree in Business Administration,Mid Sweden University in ÖstersundSpring term 2008Title: Abolishment of statutory audit ? a qualitative research on banks attitude when credit rating small businessesAuthor: Rima Harouki, Carina HoffmannSupervisor: Anna-Maria JanssonBackground & problem: In Sweden the statutory audit has been mandatory for every Corporation since 1983. With the membership in European Union it became possible to allow exception from statutory audit for small businesses, according to the fourth commission of EG. Today, in the European Union, there are few countries that still have statutory audit for smaller businesses, Sweden is one of them. There are discussions about whether Sweden should follow the trend of abolishment and an analysis management by the justice of the Supreme Court Bo Svensson was recently presented, which ended in the conclusion that statutory audit ought to be abolished.

Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG?s fourth Corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall of 2006 to form an opinion on the importance of the audit reporting by law and what an abolishment of this rule would mean for small joint-stock companies. Critics are claiming that the cost of audit for small companies is exceeding the cause in these micro companies.Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit.

Background and discussion of the problem: In the staffing company business a unique situation exists because of the three part relation between the staffing company, the users of the staffing companies? services, and the consultants employed by the staffing company. To over bridge the conflicting objectives of the staffing company and the consultant incentive systems are designed. Research question: What effects on the consultants? effort direction do the staffing managers expect of the formal or informal incentive system? Method: The authors have found that a suitable method for the thesis is a survey study.

We have chosen to write our essay in collaboration with Varbergs kommun, where our starting point is to improve energy efficiency by management control. Their occupation separates from a pure profit driven Corporation and therefore the management controls have to be adapted accordingly.  The reason why we have chosen to write an essay about the management control opportunities to improve the energy efficiency depends on two different reasons. The first reason is that we find it very interesting, how with support from the management control it is possible to improve different parts of the operation. And the second reason is that Varbergs kommun expressed a wish that they wanted to improve their energy efficiency process.The purpose of the essay is to describe and analyze the opportunities with support from the management control to help improving the process of energy efficiency in a municipal operation.

We have chosen to write our essay in collaboration with Varbergs kommun, where our starting point is to improve energy efficiency by management control. Their occupation separates from a pure profit driven Corporation and therefore the management controls have to be adapted accordingly.  The reason why we have chosen to write an essay about the management control opportunities to improve the energy efficiency depends on two different reasons. The first reason is that we find it very interesting, how with support from the management control it is possible to improve different parts of the operation. And the second reason is that Varbergs kommun expressed a wish that they wanted to improve their energy efficiency process.The purpose of the essay is to describe and analyze the opportunities with support from the management control to help improving the process of energy efficiency in a municipal operation.

Human Computer Interaction (HCI) is a broad discipline that studies different concerns regarding interactive systems? development. One of the major interest points within the discipline is the reasoning behind building specific functionality into computers and the long-term effects that usage of systems will have on humans.Within Human Computer Interaction there are theories and frameworks how to involve a user in the process of developing new systems. In this paper focus is applied to the development process within developing applications for Enterprice Digital Assistants (EDA) and to what extent the end-users are involved in the process. Fazer Bageri AB has been choosen to represent a business Corporation that uses handheld computers in their everyday tasks.The method used to gather information for this study has been by performing interviews and observations with key stakeholders at Fazer Bageri AB and MobiOne AB.

The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

Under de senaste åren har samhällets oro för världens miljötillstånd växt och gett upphov till en så kallad grön marknadsföring. Miljö är ett svårt ämne att kommunicera på grund av dess breda omfattning och svårigheterna som finns med att förenkla informationen utan att tappa helhetsförståelsen. Stora samhällsaktörer såsom företag och statliga organisationer har ett ansvar för förändringsarbetet i och med att de kan visa vägen för en grönare social norm och kollektivt agerande. En kvantitativ studie av miljökommunikationsteori som den beskrivs i litteraturen har utförts, dess praktiska tillämpning har sedan undersökts kvalitativt genom fallstudier av två organisationers miljökommunikation. Studien söker svar på vilka skillnader som finns mellan företags och kommuners miljökommunikationsprocess samt hur den kan förbättras för att åstadkomma positiva beteendeförändringar i samhället och därmed ta steg mot en hållbar utveckling.

Our post-modern society is being continually more characterized by the working life, where corporate relations and the understanding of human momentum, limitations and knowledge is the basis of the quality of the Corporation. In other words, it is of the greatest importance to keep in mind the attitudes, behaviour, stress levels and motivations that constitute a good working environment. We find it interesting to study what social psychological approaches and social processes could be of importance to good cooperation. The research has its starting point in a qualitative method focused on semi- structured interviews, where we have interviewed eight respondents working within the psychiatry. The research has strengthened our pre-understanding but also made clear the existence of other social processes and approaches that affect cooperation.

This thesis work has been performed at Volvo Aero Corporation in Trollhättan, at the department of ?hot structures? involving aircraft engine GP7000. The purpose with the study was to investigate the possibility to reduce size of the forging of flanges on the rear turbine frame when purchasing. Thereto examine the parameters that affect the flanges motion during the manufacturing process. The goal was to provide Volvo Aero with foundation to later bring in slimmed forgings.

Miljön på en intensivvårdsavdelning är utformad för att vårda kritiskt sjuka patienter med livshotande skador. Rummet är fyllt med högteknologisk apparatur, höga ljud, ofta flera patienter på samma sal och personal som ständigt närvarar i rummet. Närstående har en stor betydelse för patienten och de har behov av att få vara nära, få information och känna delaktighet när deras anhörige är svårt kritiskt sjuk. Intensivvårdsmiljöns påverkan på den närståendes besök är viktigt att lyfta fram för att kunna möta närståendes önskan att vara nära samt skapa en vårdande miljö där både patientens och närståendes behov beaktas. Syftet med studien var att undersöka närståendes upplevelser av att besöka en anhörig i intensivvårdsmiljön.

Services, no matter if they are established on the market or not, are often problematic since they are difficult to define for the customer. An example of such services is an real estate agent offers his or her service when it comes to all types of real estate. The purpose of the intermediation is to sell a costumers real estate to a buyer and act arbitrator between the two parties, this means that good communication is very important. To pin down what the service is all about and to know how to communicate is essential. When it comes to land and forest holding a special need of knowledge and experience is needed to be able to act professionally.

Detta examensarbete beskriver hur förarbetet till att datorisera ett underhållssystem genomförs. Uppdragsgivare är Lear Corporation i Torslanda. Examensarbetet består av två delar: utvärdera en på förhand vald programvara och att dokumentera allt förebyggande underhåll (FU). Syftet är att få bättre kontroll och planering av förebyggande underhåll (FU) i framtiden. Programvaran som skall utvärderas om den är lämplig för ändamålet heter Tekla? Maintenance.Målet var att dokumentera allt förebyggande underhåll (FU) för två av tre liner i Lear Corporations fabrik i Torslanda.Det visade sig att Tekla? Maintenance uppfyllde de krav som fanns.

In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the Corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the Corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by Corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the Corporation?s annual reports which we compiled to see how the market comprehends.