Purpose:Our purpose with this essay was to see how a health promotion initiative could be profitability and how human resource cost accounting could be used for decision making. Does it cost more than it taste? Method:We have been using qualitative interviews with politicians, human health developerand accountants in a municipality. We have also collected data from a university lecturer which shows numbers from the health promotion initiative and how it is been affecting the involved staff. Result:The result show us that the politicians, human health developer and accountants all want to introduce physical exercising at work.

Not much is today known about how epiphytic lichens are effected by fire. A considerable part of the fires in Sweden today are prescribed fires for the purpose of environmental conservation. How these fires affect lichens is largely unknown. The aim of this study is to find out how epiphytic fruticose and foliose lichens on Scots pine are affected by fire, and to elucidate the relationship between fire intensity and the survival of lichens and later re-colonization. The study was performed at three locations just outside Umeå in Västerbotten that were burned 5-7 years earlier. In all locations there were larger groups of surviving Scots pines with varying amount of fire-damage in the crown, which enabled a reconstruction of fire intensity.

Ever since its conceptual birth, the questioning of consequences due to the implementation of ideas from the reformation doctrine, called New Public Management, has been a common occurance among those who have dedicated themselves to research in superior methods of Public Administration. What this thesis aims to do is shed light upon what value-conflicts may occur within public administration organisations when they begin to idealize the rationalization of economic issues. The goal of this thesis will be fulfilled through the creation of two ideal types of public administration that exist in opposition to each other. These two ideal types will show two different views on how decision-making and organisation will be managed in their respective sectors. By doing this, there will be clarification as to what conflicting values arise with the implementation of ideas taken from New Public Management, as well as defining the fundamental difference between which ethical decision model is used..

The purpose of this master thesis is to examine some information aspects of decision-making in Swedish municipal committees. Which are the information needs and how do they emerge? How is the needed information sought and received and which are the sources? How do the members of the committees use information when making decisions? To answer these questions qualitative interviews were conducted with four politicians (two chairpersons representing the political majority and two vice-chairpersons representing the opposition) and three officials in a municipality with a population of about 50 000. The politicians were interviewed in capacity of decision-makers, whereas the officials from the local administration are of interest through their decision-supportive role, which includes providing of reports and other information. The examination indicates that even if the conditions to some extent differ between the committees, the administration is highly influential: Notions and proposals about action may come from inhabitants, organizations, politicians etc., but are handled by the administration, which often is the problem formulating actor, through which the informational needs nearly always are canalized.

When contemplating entering an alliance the rationale behind the decision should differ depending on the size of the companies involved as well as on other important factors. The important factors influencing the decision are related to the resource pooling potential of the alliance, the power structure along with the business network the companies are a part of. The analysis has shown proof of a need for cooperation if one wish to succeed in the telecommunication industry and it has also determined which resources that are deemed to be most important to get in touch with, for our study object, to facilitate its access to the market. Those resources are defined as a direct channel to the customer, funds/capital and the access to relevant business networks. To get in touch with these lacking resources, three alternative approaches has been proposed; all of them involving a strategic alliance decision.

Not much is today known about how epiphytic lichens are effected by fire. A considerable part of the fires in Sweden today are prescribed fires for the purpose of environmental conservation. How these fires affect lichens is largely unknown. The aim of this study is to find out how epiphytic fruticose and foliose lichens on Scots pine are affected by fire, and to elucidate the relationship between fire intensity and the survival of lichens and later re-colonization. The study was performed at three locations just outside Umeå in Västerbotten that were burned 5-7 years earlier. In all locations there were larger groups of surviving Scots pines with varying amount of fire-damage in the crown, which enabled a reconstruction of fire intensity.

The aim of this study is to investigate a number of social worker views on long -term drug abuse and how they feel that this group of individuals should be treated. Our purpose is also to examine these social worker discretion in terms of decision-making under the Socialtjänstlagen (SoL) and Lag om missbrukare i vissa fall (LVM ).We conducted two focus group interviews and assumed a number of open questions. Our empirical data have been categorized by the study's purpose and issues and by recurring themes in our individual stories.Our results shows that all social workers believe that one should always look at the big picture in estimates related to drug users. They also believe that the process of long -term addicts occasionally feels hopeless. Social workers felt that their room for maneuver in terms of decision-making was fairly limited.

Wooded pastures are common in the agricultural landscape in Sweden, often rich in naturaland cultural values. It is not a well confined biotope but consist of a semi-open landscapewith a complex pattern and wide variation of tree and shrub coverage. The values in thewooded pastures have been created through a long history of management.One major threat to wooded pastures is ceasing management. Yearly and intensive grazinghas been demanded for several years in order to receive economical support. At the sametime trees and bushes have often been regarded as vegetal invasion.

The biodiversity of the Swedish forest has degenerated since the beginning of the 19th century when fire suppression and large scale logging first occurred. Together with a changed land use, these actions today have had a negative influence on many forest dwelling species, due to gradual reduction of natural processes, successions and different structures from the forest ecosystem. The Swedish Forest Act, together with different environment certifications, have today encouraged private persons and forest companies, among them Holmen Skog, to work actively to improve nature conservation. The aim of this study was to, by field inventories of already existing nature values, literature studies, recommendations from scientific reports and ecological gap analysis as a basis, make a management plan, for a non-production area, to conserve or improve the prerequisites for biodiversity. ?Storskogsberget? is located in the coastal area of Västerbotten County, 35 km from the city of Umeå.

Over the last 25 year IT development has greatly influenced the waycompanies are managed, the tremendous growth in the information society has made a huge amount of information extremely accessible. This has resulted in the problem of information overload where the large amount of information can affect the quality of a decision basis collected by a controller.The purpose of the study is to examine how a controller is affected by information overload and how this influences the decision basis. We intend to highlight the important elements to represent a high quality of information.A survey was conducted through a case study within a global affiliated company in the packaging industry. An adductive approach has been applied with a qualitative research method. Collected empirical material from interviews has been put into relation with existing theories.The case study indicates that there is no relationship between the problem of information overload and flawed decision basis.

This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during the audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax reporting will result in a revised tax decision if detected by The Swedish Tax Agency.

This thesis provides a comparison of the old Planning and Building act (PBA) from 1987 with the new PBA, which entered into force in May 2011. The essay consists of a descriptive part that presents the regulation of both laws. The new PBA consists of several differences compared to previous regulation. This thesis will, however, primarily be centred around the regulation regarding building permit appeals and the possibility of building permit, to gain legal force.In the old PBL, there were no regulations that result in a building permit decision could be made effective. Instead, a building permit could, long after the decision had been made, be over-challenged.

The purpose of this essay is to investigate what kind of motives where behind the long term decisions for the Swedish military defense in 2000 and 2004. This leads to the questions that the essay is meant to answer; 1. Were the motives behind the two decisions for the Swedish military defense of economic character or an adjustment of security and defense policy? 2. Was the parliament united in the two decisions and if they were not, why? 3.

The starting point for this thesis has been the great process of change that Swedish municipalities now arefacing due to the political directive of offering full-time employment to all part-time employees. The aimof the research is to create a decision support model for Swedish municipalities, which simultaneouslyintroduce the offer of full-time employment and an internal personnel pool. The factors that mayinfluence the personnel?s choice of employment level and the quality of the outcome, thus the financial result,are we also aiming at explaining. The empirical observations were found through secondary data as well asobservations from the municipality of Göteborgs Stad.

In 1998 Sweden accepted the Treaty of Amsterdam which contained a development of the common foreign and security policy (CFSP) towards a European security and defense policy (ESDP). This thesis aims at studying the decision making process behind the Swedish foreign policy decision to further develop its security policy within the European Union. The purpose is to explain which factors and conditions that did affect and influence the Swedish foreign policy decision. The research applies foreign policy analysis, a theoretical perspective that analyzes both domestic and international conditions using different levels of analysis. The research methods being used has been qualitative as well as quantitative, complemented by interviews, since the research is a process tracing case study.The thesis conclusion is that the Swedish decision is explained by several factors.