The unemployment rate in Sweden is increasing even though there are more and more municipal activation policies established. The activation policies aim is to decrease the unemployment but that is not yet happening. This problem has led us to go through with this study.The aim of this study was, from an organizational perspective, to examine and describe how the interaction works between the Municipal Employment Services, Employment Office and Social Services in a Swedish medium sized municipality. Special focus was upon the legitimacy of the Municipal Employment Services.  This study was based on nine semi-structured interviews with managers and employers within the organizations in this study.

Tidigare forskning har visat att selektiv uppmärksamhet (selective attention; SA) mot hotfulla stimuli kan predicera emotionella responser på stressfyllda händelser. Syftet med denna studie var att undersöka sambandet mellan sårbarhet för ångest i form av SA och fysiologiska samt självskattade stressreaktioner på en laboratoriestressor. Ett negativt samband mellan fysiologisk stressreaktion och SA samt ett positivt samband mellan självskattad stressreaktion och SA förväntades. Skillnaden i hudkonduktansreaktivitet (skin conductance reactivity; SCR) på subliminalt presenterade hotfulla och neutrala stimuli hos 41 försökspersoner utgjorde mått på SA i denna studie. Försökspersonerna utsattes senare för en laboratoriestressor samtidigt som hjärtfrekvensvariabilitet (heart rate variability; HRV) och hudkonduktansvariabilitet (skin conductance variability; SCV) registrerades.

Detta examensarbete har haft till syfte att åskådliggöra eventuella skillnader och/eller likheter i den upplevda användbarheten vid användandet av en webbplats skapad via mobile first design och desktop first design. Målsättningen med examensarbetet har varit att ta fram en hifi-prototyp, skapad utifrån mobile first design, som visualiserade ett designförslag för flygfotoföretaget HimlaFotos startsida. Jämförelsen har utgått ifrån en egendefinierad version av begreppet användbarhet baserad på ISO:s definition, där användbarhet består av tre faktorer; kraftfullhet, effektivitet och tillfredställelse. För att samla in data om den upplevda användbarheten har användartester genomförts. Flera likheter har identifierats gällande användbarhetsmåtten kraftfullhet och effektivitet, medan skillnader har funnits vid måttet för tillfredställelse.

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

A method for measuring the total impulse from a multi hole diesel injector, introduced inprevious thesis work, ?Development of a method and a device for measuring the momentumrate of fuel sprays?, by Mikael Lindström, has been further developed and tested. The conceptis to simultaneously deflect all sprays from a multi hole diesel injector by using a bell shapeddeflector. The fuel sprays are deflected straight down from their initial umbrella angle, andthe resulting deflection force is measured in a thin strained section of the load cell. The strainis given by three strain gauges, with quarter-bridge circuitry for each gauge.

The evaluation of the function of the feeding of sheep herds is suggested to involve the work effort, the fulfilment of the nutrient needs of the sheep and the feed waste. Mechanisation of the feeding can be very simple or include high degrees of mechanisation. Three different farms, representing different levels of mechanisation are presented. Descriptions and analysis of the feeding systems including mechanisation, work effort and estimations of the feed waste are made on each farm. The herd with the most advanced feed mechanisation included a rolling feed band and mix wagon. The other farms were partly or little mechanised including ad lib feeding from big bales and manual distribution of hay and concentrates. The most mechanised farm was able to feed a large herd of sheep at a low work effort and little feed waste. However, the investment in machinery has to be weighed against the improved efficiency.

There is a strong debate in the media about the CEO compensation in the listed companies and whether they deserve their high rewards. Many previous studies have shown differences in the reward system depending on the ownership structure, mostly testing for only ownership concentration or ownership category. This study aims to investigate how the influence of the owners affects the CEO reward system, testing for both the level and the structure of the reward. The sample used in the investigation is Swedish listed corporations and consists of 251 observations. A survey was also conducted but due to low response rate and because the answers are not representative for the whole sample the survey will only be used as an illustration.

Everyone has to take a greater responsibility in energy issues, both individuals and companies. There have been some major developments in the construction industry but there is still a lot to be done. This diploma work thesis presents different methods of making existing construction shed establishments to use less energy. What is possible to do and how much energy is there to be saved? A shed establishment consisting of 8 shed units were studied in this project and the building simulation tool VIP-Energy was used to simulate different types of material in the sheds. An infrared camera was used to locate thermal bridges. There are several factors that can be improved to make a construction shed establishment to use less energy.

Cremated remains have long been regarded as a highly complex material that often provides unsatisfactory results. This essay discusses the problems that arise when methods commonly used on unburned bone material are used in a cremated skeletal material. The present essay discusses the results from osteological analysis of seven cremations from Pre-Roman Iron Age from a large cemetery in Alvastra, Smörkullen. Several methods were ultimately not applied in the present study as they were insufficient for application on the relevant material. Since the methods were inapplicable and fragments available for gender assessments too low, no sex assessments were made.

Seabased Industry AB develops system for extracting electrical energy from ocean waves with a Wave Energy Converter (WEC). The components is bought from subcontractors and then assembled into wave energy converters, buoys and marine substations by Seabased. In the future Seabased will produce more of the components themselves to reduce costs and to have better control over tolerances. The production line will also include the painting of the WECs and substations, which is performed in a painting line.The purpose of this thesis work is to study what is required to build a painting line, regarding the types of stations, transporting types and the space needed. This will result in layouts for the painting line.To receive the necessary information about production theory and corrosion and surface treatment, literature concerning this area has been studied.

Produktivitet kan inom tillverkande industri användas som ett nyckeltal för mått på effektivitet; enkelt uttryckt hur bra man utnyttjar tillgängliga resurser för att skapa god avkastning. För att öka produktiviteten bör man identifiera och eliminera, alternativt minska risken för störningar i flödet. Bland störningar återfinns bland annat ställtid och justeringar. Genom att reducera tiden för omställning av maskinutrustning ökar tillgänglig produktionstid liksom flexibiliteten i produktsortimentet.Syftet med studien är att identifiera och belysa produktivitetshämmande företeelser och ge förslag till produktivitetshöjande åtgärder för och vid postning såväl för hela flödet vid Chemwood AB i Alvesta. Utöver närmare studie av postningsförfarandet identifierades och analyserades även andra för flödet störande företeelser.Postningsförfarandet vid Chemwood AB kan enbart normeras till den grad där grundläggande moment ingår.Tiden för postning kan reduceras genom enkla åtgärder..

Produktivitet kan inom tillverkande industri användas som ett nyckeltal för mått på effektivitet; enkelt uttryckt hur bra man utnyttjar tillgängliga resurser för att skapa god avkastning. För att öka produktiviteten bör man identifiera och eliminera, alternativt minska risken för störningar i flödet. Bland störningar återfinns bland annat ställtid och justeringar. Genom att reducera tiden för omställning av maskinutrustning ökar tillgänglig produktionstid liksom flexibiliteten i produktsortimentet.Syftet med studien är att identifiera och belysa produktivitetshämmande företeelser och ge förslag till produktivitetshöjande åtgärder för och vid postning såväl för hela flödet vid Chemwood AB i Alvesta. Utöver närmare studie av postningsförfarandet identifierades och analyserades även andra för flödet störande företeelser.Postningsförfarandet vid Chemwood AB kan enbart normeras till den grad där grundläggande moment ingår.Tiden för postning kan reduceras genom enkla åtgärder..

The following thesis is examining compliance with EU-law from a member state perspective. The variation in the compliance level between the member states from 1995 to 2005 is analyzed to prove the fact that the Nordic member countries during the measured time period experienced a low number of infringements. The infringements that did occur were resolved faster and more efficient in the Nordic countries then in the other member states. The theory used to explain the Nordic compliance rate is divided between external and internal pressure in a pull and push model. The external pressure is illustrated with argumentative persuasion from the EU-commission to the individual member states; how the state responds to the persuasion in order to act compliant.

Hand hygiene compliance is one of the most important factors to prevent healtcare associated infections (HAI), which can cause unnessesary suffering, prelonged insitutional care, invalidity and higher mortality rate. It has been shown that despite regulations for hygiene compliances in healthcare, these are used unadequately. HAI affects 5-10 % of all patients in industrailized countries, in development countries the number is estimated to be up to 20 times higher. The aim of this study was to illustrate healthcareworkers hygiene compliances in patient care at a rural healthcarecentre in western India. Participant observation was used as a method, fieldnotes was taken for qualitative analysis.

Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism.