The aim of this thesis is to get a better understanding of how the management control system works at V&S Distillers. V&S Distillers went through an organizational change in the beginning of 2005. The marketing function went from being a country-driven to a category-driven organization. Among other things this resulted in increased cooperation between employees in different geographical locations. We aim to analyze how a geographical distance affects relations and the use of management control.

Laws and regulations govern the school kitchens in Sweden. The municipality controls how well the school kitchens obey those laws. An annual fee covers the municipality?s expenses for the public control of the school kitchens. To be able to calculate this annual fee, a risk evaluation needs to be done.

Want to help making the world a better place? Do it with HypOCycle!HypOCycle is a bachelor thesis that started in September 2007. The project is owned byLars-Johan Hjertz and Erik Westerlund.HypOCycle is probably the only bike in the world that has a linear pedal movement. Themovement comes from a new engine technique that hasn?t even been brought to themarket yet.

 This degree project aims at developing a concept for how to use solar energy to pump up water. The target audience is people living in areas where the functioning of the electricity and water network is absent. In these areas, the hand-powered water pump is the most common technology. The degree project's goal is to find an economically viable alternative to the time consuming hand-powered water pumps. The power comes from solar energy.

Inflammatory airway disease (IAD) is a respiratory disorder that most commonly affects young horses performing at a high level. The clinical signs are often mild but the disorder can cause a marked decrease in performance to a point where the horse has to be taken of training and competing. The aetiology underlying IAD is not yet fully understood. One current theory is that a type I-hypersensitivity reaction due to allergens in the environment is the cause in some horses. The most reliable diagnostic method is a bronchoalveolar lavage (BAL) since it reflects the inflammatory status in the most distal parts of the lungs, which are affected in IAD.

The Swedish Armed Forces have undergone a significant change where we have gone from recruitment through duty and replaced it with a voluntary based defence. Across Europe, countries that have undergone the same type of change demonstrate change in the quality of those recruited. The focus in this paper is how recruitment quality looks in Sweden after three years of volunteer based defence and if officers at P7 can see a change in quality on those recruited. This work aims to investigate whether soldier quality has changed from conscription recruited to voluntary recruited soldiers. The question that the work tries to answer is whether one can see a change in quality in soldiers and in that case how.The result can be summarized as one begins to see a change in recruiting quality but it is not something that is visible at the regiments.

One of the environmental problems today in seas, lakes and streams is eutrophication. This is often caused by nutrients such as phosphorus (P) and nitrogen (N) that leak from agricultural areas. A measure to partly prevent the nutrient discharge is to construct or restore wetlands.In order to control the efficiency of nutrient reduction of existing wetlands in the county, the administrative board in Västra Götaland wants to find different criterias for reference wetlands. These reference wetlands should represent other wetlands and be used in future evaluations of reduction of nutrients and design of constructed wetlands. According to the administrative board in Västra Götaland the reference wetlands should have a catchment area of about 50 hectare consisting of at least 70 % arable land, to represent wetlands created to remove nutrients.

The aim of this study is to make a comparative study between the grievances during the Dacke Warand the German Peasant´s War. These two conflicts may have occurred separately, regarding bothgeographical and chronological distances but also share common issues for this comparative study.Less than two decades separates these two conflicts and they were all by their own serious insurrectionsduring their time. While the German Peasant´s War was the greatest uprising in Europe up tothe French Revolution, the Dacke War was the biggest Peasant Rebellion in Scandinavian history.While the German Peasant War has been studied and researched by historians for a relative longtime, the Dacke War has been neglected in research history. If it were not for the Swedish professorLars-Olof Larsson?s studies during foremost in the 1960s, the Dacke War would have been a historicallyuncharted territory of research indeed.

Background and problem:Theory and literature in the field of board recruitment are limited. The theory and literature that existed focused primarily on the recruitment of senior management and CEO. It was identified that no one had examined the factors that influence the recruitment of board members. The underlying factors might cause the board recruitment is not done from a purely efficiency perspective and therefore it is of interest to be examined.Purpose:The purpose of this thesis is to examine and give an insight into the underlying factors affecting the choice of new directors in large Swedish companies.Method:The thesis has had a deductive approach and been based on existing theory and literature to explain the factors that affect board recruitment. The study was quantitative and the sample consisted of all the major Swedish listed companies.Results and conclusions:The survey indicated that board members ethnicity and number of other board assignments were factors that influenced the board recruitment.

This report is written in cooperation with the Swedish National Road Administration South-Eastern Region in Jönköping. The report is a result of the evaluation to give an answer to the question about how well the function contract has been carried out on the E4 in Östergötlands and Jönköpings län. The evaluation is divided in two hard parameters and one soft.The Swedish National Road Administration is interested in knowing how the standard on the road have been changed during the functions period, which is the reason why the first hard parameter is considering road standard. To evaluate the standard there have been a comparison of values from measures taken every year on the current road stretch. The second hard parameter considers economy.

This bachelor´s thesis analyzes the debate in a number of Swedish media regarding the introduction of video games as a new medium in the public libraries. The theory and method used is discourse analysis. Three questions were asked: how the introduction of video games as a new media in libraries is discussed, how is it motivated and in what way the authors of the articles analyzed are speaking about new media and the mission of the library. The selected articles were divided into four themes and the analysis resulted in the identification of two main discourses, one which is positive to the introduction and integration of new media in the libraries? collections, and one which has a more negative approach and uses quality and culture as an argument. The conclusion is that video games are a medium so widely used that librarians have to decide whether or not they want to include it in the libraries? collections, and by deciding this they reveal their attitude towards the mission and purpose of the public library..

The difficullty to distinguish between sheep and goats is a well-known problem in archaeology and osteology. Distinguishing sheep and goats in archaeological animal remains takes time and time is often limited for osteologists. Because of this difficulty osteologists and archaeozoologists often use the term sheep/goat or ?ovicaprids? in their analytical reports. But even if the term sheep/goat comprise both species, this is often not the case when archaeologists and osteologists interpret and present archaeological findings.

During the past few years there has been an observed decrease in physical fitness within different patient groups. As a part of the rehabilitating physiotherapy treatment it is important to acknowledge the physical condition of the patient. Physical fitness testing might be difficult due to physical limitations within different patient groups. A broad range of exercise tests is therefore of importance in clinical practice. The aim of this overview was to describe exercise tests used in rehabilitation contexts, and to define areas of use and restrictions.

During the last decades the importance of IT has increased for businesses all over the world. It has transferred from only being used in administrative purposes to become more integrated to the core business. Due to the financial crisis in 2009 and increasing globalization, IT is facing the challenge of lower costs and increased efficiency. This requires IT-departments to embrace new strategies in order to fulfill these new tougher demands.Lean is a business development concept that aims to lower costs through more effective processes by removing all activities that does not create any value from the end customer?s perspective.

This essey discuss competence development for the employees in a unit of the Swedish police authorities. The purpose with this survey has been to show an understanding for how this unit within the Swedish police authorities works with competence development and what kind of competence investments they carry out and also why competence development is important in their organisation. To answer the purpose of the survey and the questions a qualitative method has been used remaining interviews with five involved respondents working in the investigated unit. The result shows that needs for competence development are made clear during meeting for personal development and during the local educational council inventories. Competence development for the employees is prioritated for the policemen comparing to the civil employees on account of that the policemen have a demanding work and they have to develop their work all the time because of the resisting circumstances.