The purpose of this essay is to examine which factors that influence the design of internal control in municipal context and how well it works. We choose seven municipals, where we interviewed the administrative managers, the chairmen of the committees and two persons of the staff in each activity unit. The interviews were performed by telephone, due to the keeping of the essay?s timeframe.The theory in our essay comprises eight hypotheses. These hypotheses were operationalised into different variables aiming to make statistical tests possible.

This masters thesis is a study of official political documents in order to discuss privatisation and the Swedish public libraries. In the 1990s public libraries became placed on contractors, and that was said to be one form of privatisation. The main issue for this study concerns driving forces and obstacles for privatisation of public libraries. Another issue concerns advantages and risks. We will also discuss how the future of public libraries will be in this context.

The object of this essay has been to investigate the interlibrary loan service at the universitylibraries of Borås and Kalmar. For this purpose a quantitative and a qualitative methodhave been used.The main body of information consists of statistic data concerning the incoming interlendingorders for a three-month-period. In order to examine the circumstances under which theinterlending activity exists several interviews were made.The study showed that there are several important factors which together make up the complexitythat governs the interlending activity. What type of demand there is depends on theeducational level, whether the different study programmes have a broad or limited subjectorientation or not, and if the demand is of a constant or an inconstant nature. Well-establishedroutines at the information-desk and co-operation with the departments of the different studyprogrammes are important factors in keeping the knowledge of what books and serials areneeded up to date..

Introduction: In the past years children in primary school age has become increasingly sedentary. One of the school nurses' main task is to provide tools for students to make healthy choices. During the health visit, the school nurse gets the opportunity to inform and talk about health and physical activity with the students.Aim: To describe how shool nurses? work to motivate students to physical activity.Methods: The authors have conducted a pilot study that will form the basis for a large-scale study. Four nurses were interviewed using an interview guide based on open-ended questions and a qualitative content analysis was used when the interviews were analyzed.Results: The analysis revealed two categories and four subcategories.

This scientific essay starts in a story where you get to follow me in my work by three situations with creative problem behavior at the special school where I work. The story culminates in a dilemma where I ask myself questions about how I look at my actions and my thoughts about the student. I break down and put these thoughts into three questions: What is my student's perspective and how will it affect my actions? How can I explain my actions and attitude of the student from ethical perspective? How do my practical knowledge look like in the narrative situations and why do I act like I do?My approach is to get answers to the questions by the reflection of the text itself, the reflection group and supervisors, as well as through literature that I find relevant to the issues. The process is like a pendulum motion between text, reflection and new understanding.I look at my situations based on psychological theories about the treatment of persons within the autism spectrum of problems creative behavior.

My objective for this project was to create a short but thrilling 2D-animation intended as promotion for an online comic book. The purpose of the project was to learn more about animation and graphics, to further my artistic skills and to learn how to work in Adobe After Effects. I also wanted to learn more about scheduling, project methods and how to handle stress. During the ten weeks of the project I have created the story, the storyboard, the character design, the backgrounds and the animation. The voice over was recorded with the help of a fellow student who also made the music and the sound effects.

Studies show that activity based costing (ABC) is not widespread in practice even though it has been present in the academic world since the 80's. This thesis examines the reasons for the discrepancy between theory and practice through a case study of a Swedish manufacturing company. The intension is to answer the question of what contributes to the choice of precision in product costing.We found arguments for increasing precision in product costing but not to the extent of a full-scale ABC implementation. The company's estimation of the value of increased precision. In the study three company unique factors were isolated that affected the company's estimation of value; drifting purpose of product costing, historical use of product costing and knowledge about product costing..

The purpose of this study was to investigate what attracts children to activity and movement on the playground in a central and municipal preschool in a town located in middle of Sweden. The method was to use a qualitative group interview with five children, two girls and three boys, at the age of five. The interview consisted of a general question about what kids think is fun to do on the playground and was complemented with follow-up questions depending on what the children said. A qualitative interview with a preschool teacher and observations were carried out in the hope that they would confirm what children claimed about play and movement. This study showed a gender difference when girls like to swing together while the boys are making the swinging for a contest.

On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

The purpose of this study was to interview different groups of people (preschool teatcher, parents and theire childen) involved in preschool about their view on outdoor activity and children´s motoric development, and how a preschool yard should be designed to promote childrens development.All parties regard outdoor activity as very important for the development of children. They also think that the outdoor environment today is good but that it could be improved by including some trees and hills. The yard should also contain soil, sand, clay and water. The children prefer grass on the ground over other substrates. This study also gives good indications to decision makers how to build new or to reconstruct pre-school yards in the future..

Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

Art directing i en digital kommunikationsbyrå och att arbeta heltid eller deltid som konstnär är två yrken som har en sak gemensamt. I egenskap av professionella roller har de en nyckeluppgift de måste uppfylla ? att vara kreativa. I denna uppsats fokuserar vi på den kreativa processen vid generering av idéer i områden av digital media och konst för att se om det finns tydliga skillnader eller likheter i hur kreativt arbete för sig inom båda områden. För att jämföra den kreativa processen mellan de två parterna har vi gjort flertalet intervjuer och observationer med yrkesverksamma konstnärer och art directors.

The aim of this master thesis is to discuss the access to literature and reading by mentally retarded persons, and how this is affected by library and care taking staffs awareness of mentally retarded persons needs of literature and reading. The reason why we decided to choose this essay topic, is that there is a lack of research about mentally retarded persons relationship with libraries, literature and reading in the field of library- and information science. This groups needs must be brought to sight, so that they can take part in the literature just as anyone else, on their own conditions. Our study involves interviews with four librarians, three reading representatives and a co-ordinator at the Easy-to-Read Foundation. We can establish that all of our informants prove to have significant knowledge about mentally retarded persons and their needs of literature and reading.

The Swedish way to organize sport has a long tradition and the parents play an important role in ways to organize sport. Without the thousands of adults who voluntary work the sport associations would have problems to survive. However, there are tendencies to that commitment is reduced, which means that the activity is exposed. The purpose of this study was to examine parents opinions about a nonprofit children´s sport respective professional children´s sport. The study was based on questionnaires which were distributed to 83 parents in four different sports; equestrian sport, track and field sports, ice hockey and soccer.

The aim of this study was to describe the importance of diet and physical activity related to Diabetes Mellitus (diabetes). Method used was a descriptive literature study based on empirical studies. The study shows that diet, physical activity and lifestyle-changes are very important factors when it comes to preventing and treating of diabetes. By the right diet and physical activity the treatment with medications in some cases can be superfluous and people with the disease could live longer and be healthier during their lifetime. Nurses have the responsibility to educate, inform and make sure that the diabetic patient gets the best care as possible specially suited for this individual patient.