The aim of this thesis is to analyze and explain the similarities and differences in management control between a private and a public primary care company. A comparative case study was developed based on one public and one private primary care company in Stockholm County Council. The framework of Otley (1999) was used to define and limit the area of management control systems, according to his five factors. For the analysis of the empirical results Hood's (1995) seven doctrines of New Public Management was applied, and customized to fit the purpose of the study. The results indicate that the differences between the two organizations are very limited.

Wastewater treatment is increasingly controlled by the Swedish environmental quality objectives, adopted by the Swedish parliament. There is a need for a sewage system that can fulfill stringent requirements concerning the environment, recycling and resource use and hygiene. Additional environmental aspects in recent years are the impact of climate change, new knowledge about the effects of pharmaceuticals in water, the need for improved wastewater treatment and increased recycling of nutrients to agriculture. This report has, from a future scenario of the year 2050, analyzed seven different systems for wastewater treatment and treatment of compostable biowaste from households in Eskilstuna. A future scenario was chosen based on that within a forty year period new challenges may arise which can result in higher demands on sewage treatment than those we see today. Another reason why the future scenario was established is that changes in wastewater treatment systems are slow to establish. The analysis is mainly focused on the economical aspects but environmental aspects such as emissions to receiving waters and potential recycling of plant nutrients has also been evaluated briefly.

AbstractOur purpose for making this study is to study the implementation, the use of and the effects of Lean within our case objects.  We chose to make this thesis by case studies. The three themes mentioned above is also the main research questions that we aim to find an answer to by this study. We have chosen to do a cross section analysis where we conducted structured interviews to find answers to these questions. The theoretical reference frame consists partly of traditional theoreticians within Lean but also more recent research within the subject as well as theory specifically for Lean within the Health Care sector.The result of this study shows in all our case studies that the Management has been supporting the implementation, but that the implementation process proceeds faster if also the professionals are involved in the process.  To succeed with the implementation there is a great need for good reasons and strives that can benefit the professionals. By the use of Lean our case studies have evaluated its processes, with the main intentions being to reduce waste activities and to create flows with ?pull systems?.

AbstractOur purpose for making this study is to study the implementation, the use of and the effects of Lean within our case objects.  We chose to make this thesis by case studies. The three themes mentioned above is also the main research questions that we aim to find an answer to by this study. We have chosen to do a cross section analysis where we conducted structured interviews to find answers to these questions. The theoretical reference frame consists partly of traditional theoreticians within Lean but also more recent research within the subject as well as theory specifically for Lean within the Health Care sector.The result of this study shows in all our case studies that the Management has been supporting the implementation, but that the implementation process proceeds faster if also the professionals are involved in the process.  To succeed with the implementation there is a great need for good reasons and strives that can benefit the professionals. By the use of Lean our case studies have evaluated its processes, with the main intentions being to reduce waste activities and to create flows with ?pull systems?.

Syfte: Syftet med denna uppsats är att utifrån Finansinspektionens nya regelverk om belöningssystem som infördes 2010 se om det har bidragit till en förändring i motivationen hos medarbetarna på Skandinaviska Enskilda Bankens distrikt Stockholm Norr.Metod: Datainsamlingen görs i form av en kvantitativ enkätundersökning med ett utskick till samtliga medarbetare på de utvalda bankkontoren inom distrikt Stockholm Norr på Skandinaviska Enskilda Banken.Teori: De teorier som används i studien är Abraham Maslows behovspyramid, David L Stums performance pyramid och Vrooms förväntningsteori.Slutsats: Motivationen hos medarbetarna på bankkontoren inom distrikt Stockholm Norr har inte förändrats trots en minskning i förmåner genom den nya ersättningspolicyn..

A common experience is that leadership could be better handled during reorganizations within the social services. The purpose of this study is to examine how social welfare secretaries experience their managers during reorganizations. How do social welfare secretaries experience the manger?s role and actions? While developing the interview questions it became relevant to illustrate further aspects: To describe how social welfare secretaries experience the reorganizations that they have gone through and their experience of the everyday leadership around the managers?; openness, availability, clarity, trust and skills regarding managing stress among their staff. The study is built on qualitative interviews with six social welfare secretaries within units working with economical social assistance in different districts in the city of Gothenburg.

This report addresses the growing need to adapt the medical healthcare to the new possibilities that can be accomplished by incorporating a web aspect to the personal treatment plans of patients. It describes what implementations that need to be considered in order to successfully convert to a partially web-based treatment.The report also reflects the potential economical gain that can be made by keeping the communication between the patient and the doctor frequent. It also takes into account the personal gain to the patient by increased feedback and easier ways to communicate with their attending physician and thereby increasing the quality of their healthcare and service.The construction of a prototype of the system required is also included in the report as a description of construction and functionality of the prototype along with results and estimated outcome..

AbstractThe signification of the eyesight for children?s development and learning- how do pedagogues support and stimulate children with defective vision in their development and learning in pre-school?These issues are based on my purpose of the field survey investigations, where I have interviewed three pedagogues and also performed an observation.My main conclusion and results describe that the vision is the high-powered engine in children?s development and learning. It also tells us that those around the children are very important for optimum development and learning, especially when it comes to supporting and stimulating children with defective vision in their necessities. Our other senses are a compensation to make it easier for children with defective visions in their lives. But all our senses are equally important for children with defective vision as they are for seeing children in their development and learning with their whole body in pre-school.Keywords:Eyesight, children with defective vision, development and learning in pre-school, pedagogues, pedagogical support and stimulation.

Asset management in insurance companies differs from conventional asset management to the extent that respect has to be taken to both assets and the commitments the insurance company has towards its customers. A model that has proven to fit well regarding the matching of assets and liabilities is the Asset Liability Management Model (ALM model). In addition to the matching in the balance sheet, the ALM model can be used in a company's work with strategic portfolio allocation by applying it as a basis for analyzing investment strategies with expected risk and return. From this, the ALM model also becomes relevant for calculating key figures according to the legal framework Solvens II which includes laws and regulations regarding the demands on economical strength (solvens) of insurance companies.Hence, the goal of this masters thesis has been to, on behalf of Bliwa Livförsäkring, create an ALM model to support the asset management department of Bliwa in their work with defining a credible way of analyzing the future risk and return of Bliwa's asset portfolio and insurance undertakings.The ALM model generally consist of four submodels, the scenario model, the liability model, the asset model and the company model, where the scenario model often is named as the core of the ALM model. The course of action has been to develop these submodels individually, with focus on the scenario model.

The fact that a duty of loyalty within the Swedish company law exists should be regarded as indisputable according to the Swedish doctrine, but its content and scope is however more severe identified. As the duty of loyalty is not regulated in the ABL and the fact that there are not many precedents in this area, means that it is difficult to know the boundaries of the company management´s duty of loyalty. It is also unclear whether the company management´s duty of loyalty to the company also is targeting the shareholders. It is this issue that we intend to discuss in the final chapter of this thesis. In order to answer our questions, we will in chapter two to six give an account of the foundation of the duty of loyalty and thereafter describe the management's duty of loyalty to the company.

This report concentrates on why more people do not choose an environmentally friendly car instead of a conventional car. To find this answer we have used theories that include decision - behavior and environment - philosophy. We have also made four surveys, which includes several interviews. The results of these interviews, together with the secondary data we have found, have been analyzed against the theories made by our choice. We have found that the stimulus that we have today isn?t enough to make more people choose an environmentally friendly car instead of a conventional car.

I have critically examined heteronormativity as it permeates our society and questioned ?identities? as designed and constructed, leading to certain identities being seen as normal, while others are regarded as abnormal.I have had a discussion with my informants about love, monogamy, amicable and relationships. Every couple has basically isolated themselves after they became a couple and they feel secure with one another. The partnership is very important for my informants, partly because they see the partnership as a legal and economical security. However, these aspects are not crucial to the decision that they chose to marry, for the main reason is love and the desire to take the relationship one step further.

Abstract The present study examined if early deaf people and people with severe hearing loss perceive visual information differently than hearing people. An experiment was conducted with eight deaf participants and eight participants with normal hearing. The participants were between the ages of 18-74 years. The participants were asked to look at fifteen different images portraying manipulated illusions, and then assess if the images were of the same size. Subsequently another image depicting a different illusion with a face hidden in it was presented to the participants.

A company may use different accounting techniques to adjust accounting information and thereby attract investors. Big Bath Accounting is defined as a strategy used to make changes in the financial statements and reduce the results further when the companies expect negative results. This phenomenon has been observed empirically and occurs when including CEO change and negative results. The aim of this study is to test whether there is another factor affecting Big Bath Accounting, namely remuneration of the CEO. The CEOs should, by changing the accounting information, be able to influence their compensation.

A new type of device for measuring thev m& ?rate of fuel sprays from a diesel fuel injector has been developed and the various steps in the development are described. The device works by deflecting all of the sprays from the injector at the same time by using a bell shaped deflector. A load cell consisting of a machined steel part with strain gauges mounted on it measures the resulting force. The shape of the curvature in the deflector bell shape has been evaluated by photographing the flow in a 2D?version of the curve shape.