Syftet med denna uppsats är att berika den befintliga teorin om verksamhetsstyrning inom offentlig sektor med fokusering på överensstämmelsen mellan mål och resurser i den offentliga hierarkin. Undersökningen är av en fallstudiekaraktär där forskningsprocessen bestått av ett antal personintervjuer. Dessutom har vi samlat in en del sekundär data som var nödvändig för att slutföra studien. Vi har valt att utgå från teorier som behandlarverksamhetsstyrning med tillhörande komponenter Empirin består av insamlat material från intervjuer som ägde rum på Malmö Stadskontor, två stadsförvaltningar samt två grundskolor i respektive stadsförvaltning inom Malmö Stad. Våra slutsatser påpekar att det finns klara avvikelser mellan mål och resurser inom de studerade enheterna.

In the last decades, lean production has proven to be one of the most important organizational paradigms in manufacturing. The lean concept has also spread into the service industry where it is applied within a range of different areas. The wide applicability of lean principles has spurred the authors of this study to apply the principles in the context of the operations of a Swedish remand prison. The thesis examines the process a client of the remand prison Häktet Kronoberg goes through from the time of arrest until he/she is released or convicted and transferred to jail. Based on lean tools and principles, the thesis maps and analyses this process.

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

Citizens? freedom of choice has been a subject of debate in Sweden for over 30 years. This study focuses on decision making processes among patients within the Swedish healthcare system. The main conclusions are that in contrast to how patients? freedom of choice is described within governmental bills and governmental inquires and reports, patients are not following the steps included in the rational model of decision making.

AbstractPurpose:The purpose of the study is to describe the internationalization process of one firm when in a country culturally diverse from the firm?s original market.Methodology/approach:The study is a single case study which examines one firm?s internationalization process when entering the Chinese market. The approach has been an empiric interaction between empirical and theoretical data.Findings:The theory of the Uppsala model was applied to the case-company to test the model?s completeness. The authors found weaknesses and added three more aspects to the model.

During the early 1990´s, the Swedish commercial air traffic was de-regulated and the new market-condition made it possible for low-budget airlines to enter the Swedish market. The former monopolistic airline company, Scandinavian Airline Systems (SAS), was facing a new type of competition which had the advantage of offering much cheaper air trips than SAS. Adding the decrease of profitability that struck SAS as well as other airline companies after the terrorist attacks on the 11th of September, forced them to carry out a mayor reorganization programme. The programme, called ?Turn Around 2005?, was a direct economical measure that begun in 2002 and lasted until 2005 and resulted in a cost saving of 14,5 billion SEK as well as a notice or a transfer of 6000 employees.The purpose of this essay is to investigate if the opinion of the consumer, the image, corresponds with the profile that SAS wishes to mediate today.

Introduction: The interaction between different care facilities and professions is important in the care of older patients. Patients do not always get enough time to recover and often have a continued need for care. A discharge process of good structure in which the patient and relatives are participating and the continued need of care is assured is of importance in care of older patients.Objective: The overall purpose of this study is to compare the discharge process for patients over 75 years old admitted to a emergency medicine ward respective a emergency medicine ward with geriatric focus at a medicine clinic, to compare discharge process between these wards and evaluate the patients situation at home after discharge.Methods: A survey of medical records with a protocol and a telephone survey have been performed. Data was analyzed with descriptive and analytic statistic. Patients at the medical wards MAVA and care unit number 21/34, which are 75 years or older and are discharged to their own home, within the municipality of Göteborgs stad, in Sweden, are included in this study.Results: The discharge process differed between medicine wards with emergency medicine and geriatric focus.

The number of ideas at innovative companies usually exceeds the amount of available human ormaterial recourses, this include ideas for development of new products. Since they are not able to doeverything they want to do they have to choose between ideas to develop new products. This includesthe decision on when to start, stop or kill a project as well as the thought process of prioritizing betweenongoing and potential projects.Project Portfolio Management (PPM) is an organizational process, with the purpose of systematicallyorganizing and running the activities that aim to evaluate, select and prioritize ideas and projects fordeveloping new products. PPM include four major goals to be fulfilled; Maximizing Value of thePortfolio, Achieving a Balanced Portfolio, Achieving a Strategic Alignment and Running the RightNumber of Projects.The purpose of the thesis was to develop a more visual and formal PPM process for the early stages inproduct development in one department at St Jude Medical AB, Sweden.The thesis was conducted by following a methodology known as Process Modules. The methodology isan approach for developing a PPM process that fits a specific company.

In order to reach the environmental targets, set up by the EU, there are many measures taken to make Sweden more energy efficient. In the housing and real estate sector, an installation of an exhaust air heat pump that reuses the heat in the exhaust air in order to lower the amount of acquired energy, is an example of such an action. The recovered energy can then be used for heating of radiators and tap water. This report aims to evaluate and compare three different systems using exhaust air heat pumps regarding COP, degree of coverage and cost savings. This study was delimited to only account for apartment buildings.The theory chapter describes the different conditions and factors that affect a building?s energy balance.

This study focuses on a specific organization of a Security Operations Center (SOC) as a case studyto first identify specific challenges related to the work process, preceding with identifying whichprinciples from various process models, such as agile and traditional methodologies from softwaredevelopment companies, can be implemented. Initially, the study presents relevant research on agile and traditional process models as well asresearch on SOC. Subsequently, six semi-structured interviews are planned and conducted withemployees within a specific SOC-type organization to identify the current work process and thechallenges affecting the organization?s work process. The results of this study indicate a description of the current work process in the organization aswell as a variety of challenges related to technical and organizational issues.

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

The creation of Region Skåne, and the transfer of the development responsibility from the national administrative country board (Länsstyrelsen) has given the state new challenges. New structures have grown between Region and State, and also between different municipalities. These can be characterized as Policy-networks, and the goal of this study is to analyze the planning process of the regional infrastructure with these theories.This is a qualitative study of the infrastructure process in Skåne, and the actors that acts within this process. It has been studied with the eyes of the theories of Governance and Policy-networks. The main method to collect material has been through interviews with different actors within the process, and very little written material has been used.

Construction waste from the housing industry includes all unnecessary consumption of building materials. The definition of construction waste is construction materials that has not been built in and becomes waste. Constructions waste can be divided into two types of contributions: operational and work site contribution. Some of the common construction materials in housing industry have such low usage level as 75 % and the rest becomes construction waste. Low usage of construction materials creates unnecessary costs and has a major environmental impact.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

The students participating in my development work will work with a process book for handicraft studies. In the beginning of their studies, the students need practical knowledge about the development of the profession itself, but they also need to be challenged and learn how to solve problems on their own which will help them gain a deeper knowledge of the subject.    I focus on open questions to create a process with the students. This process is created when working with Solution-Focused-Education. Through ?assessment for learning? we can help the students to improve their self-assessment and understanding of the learning process.