Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.Therefore the study will be focusing on the smaller wholesaler?s internal control, all the way to the financial statements.

During the last decade working with competence has emerged as a more strategically important area. Today the human resources in a company are considered a competitive advance and the HR-units play a significant role when it comes to HR-management. Different motives for investing in strategies that promote competence development and learning also exist. The purpose of this paper was to examine how the process of competence development was managed at a large global company. The empirical material consisted of four persons who were interviewed and the analysis of the material was inspired by grounded theory.From the analysis four major themes or core factors emerged as central to the interviewed persons' understanding of the competence development process; solid preparatory work in relation to competence development, communication, awareness of responsibilities and finally the taking action and evaluation of the action.

This paper describes the development of a simulation model for the ambulance flow in the Västra Götalands-region of Sweden, and an analysis tool for the output of the simulation model. The aim of the simulation model was to be able to evaluate the outcome from changes in the ambulance operations, such as a reorganization of ambulances or an increase in intensity of the ambulance calls. This evaluation is meant to serve as decision support for the strategic planning of the ambulance operations. The analysis tool was developed to visualize the abundant geographical data produced by the simulation model in a meaningful way. The simulation model was validated against historical data which showed that the dispatch time for the highest prioritized ambulance calls corresponds well with historical data.

In a comparing survey this thesis investigatesclassification systems for dams in Sweden, Norway,Finland, Switzerland, Canada and USA. Theinvestigation is aiming at an understanding of howpotential consequences of a dam failure are takeninto account when classifying dams. Furthermore,the significance of the classification, regarding therequirements on the dam owner and surveillanceauthorities concerning dam safety is considered andreviewed. The thesis is pointing out similarities anddifferences in the line of dam safety.The survey of dam safety is firstly based upon legalrequirements in the different countries andsecondly on guidelines regarding dam safety. Damowners generally are ultimately responsible for thesafety of their dam, and often have their ownroutines regarding how this safety is to be achieved.In this thesis, however, the legal requirements aremainly focused upon.The investigation has resulted in an outlining ofeight areas, where the classification systems in thevarious countries have been compared.

Background: With increasing age follows higher risks of conditions and illnesses which can cause a decrease in health and wellbeing. A meaningful social environment can positively impact the physical health of older people. Dogs are increasingly being used for different purposes within health care and animal assisted therapy aims to improve people?s physical, social, emotional and cognitive function.Aim: The purpose of this study was to determine the effects of animal assisted therapy on older people?s health and wellbeing.Methods: A literature review where searches for academic articles in databases PubMed, Cinahl and PsychInfo were performed. The searches resulted in 14 articles which were selected for further review.

ABSTRACTThe aim of this study was to describe various methods of treatment and effects of treatment of ADHD, and to investigate wheater there is an association between adults with ADHD and obesity. Method:  Literature review. Twelve quantitative scientific articles were found in the data bases PubMed, Cinahl and MedLine.  Result: ADHD is a cognitive impairment that can lead to serious complications such as obesity. Studies show that drug treatments of adults with ADHD have positive effects in terms of reduced symptoms, increased efficiency and improved quality of life, but drugs can also cause side effects in form of loss of appetite and insomnia. For adults with ADHD and obesity drugs that affect metabolism have a significant impact on patients ability to lose weight.

Blekinge Hospital suffers from a budget shortage of 100 million SEK, while the government now requires that hospitals will no longer be running a deficit. Blekinge Hospital will then use their limited resources to survive in the future and the activity must be enhanced in order to keep costs low without having to lay off personnel. The idea is that the organisation should be more efficient with a more efficient resource usage. Performance measurement systems are important tools for achieving the policies set out within an organization, measuring and evaluating performance is a way to see where improvements in efficiency may be necessary in the business. Balanced Scorecard (BSC) is one of several measuring systems, where the focus is on measuring non-financial performances.

When a company in the manufactory industry makes costly investments, it's important that these are used as much as possible. The company in this case claims that their invested robot cell, with CNC machine isn't used enough. The questions here are: How can we improve the use of the robot cell? Which products are appropriate for the production in the robot cell? As a method to come to a conclusion, an analysis has been made over the manufactured products. And also interviews with machine operators and the production management.

Kemikalieindustrin i Europa står inför en stor förändring. En ny lagstiftning kallad REACH - Registration, Evaluation, Authorization of Chemicals ska ersätta ett 40- tal äldre lagar som reglerade hantering av kemiska preparat. Syftet med den nya kemikalielagstiftningen är bland annat att främja utbytet av farliga kemikalier till miljövänligare alternativ. Den stora förändringen består av att företag som inom EU ska tillverka eller importera kemiska produkter, måste registrera applikationsområdet för dessa produkter och de ingående ämnena. REACH är tänkt att öka transparensen i branschen och underlätta den administrativa hanteringen kring produkt och säkerhetsdata.

This bachelor thesis aim to highlight the values that form the basis for the formulation of the municipal local activity support to sports clubs. Key questions was, what are the criteria for the distribution of support, what are the conditions for the support in the municipalities, and what thoughts on development of the local sports club are behind these criteria. The study is based on one policy document from each municipality and 15 interviews that revealed a large spread in mindset and resources between the municipalities, but also similarities in the supports criteria and evaluation work. 14 out of 15 municipalities distribute the support, but the conditions are different. One interesting result the study shows is how little some municipalities really know about the money that goes out to the clubs.

This report deals with the theory and empirical evidence of how knowledge generated within a project is to be captured and shared with other projects and the surrounding organization, after the end of a project. A number of authors have highlighted knowledge management within a company as a key component in building a unique competitive advantage and knowledge should therefore be considered a very important resource within companies. The difficulties of ensuring that knowledge generated within a project can benefit other projects are many. The nature of the project form has been highlighted as one of the biggest problems, due to the fact that budget and time requirements often restrict the propensity to work with knowledge transfer. Other difficulties that this report highlights are in particular the lack of a knowledge sharing culture within the organizations, as well as human cognitive and psychological limitations and lack of tools design for knowledge transfer.

Driveability analysis of terrain data offers an important technique for decision support for all kinds of movements in the terrain. The work described in this report uses a high resolution digital terrain model generated from the laser radar data and further processed by the Category Viewer program, and information from the Real Estate Map. Properties of features found in a filtering process are calculated and compared with a set of rules in a knowledge base to get a driveability cost. This cost is then visualized in a graphical user interface. An evaluation of what driveability is and what it is affected by is performed, and a general cost function is developed, which can be used even if not all relevant information is available.

Syftet med den här uppsatsen var att belysa frågan om hur många användare det behövdes för att uppnå en viss mättnad i en användbarhetsutvärdering för en specifik flash-applikation kallad My Garden. De aspekter som låg till grund för denna uppsats var brytpunkten i ökningen av unika fynd i korrelation med höga procentsatser. Med hjälp av den formativa utvärderingen och analysen av denna gick det sedan att ta reda på vilka problem (så kallade fynd) som upplevdes av användarna i gränssnittet. Resultatet av analysen resulterade i 95 unika fynd i tio användbarhetsutvärderingar. Resultatet visade följaktligen att för denna sorts utvärdering behövdes sju användare för att uppnå 93 % av alla unika fynd som hittades och därmed uppnå en slags mättnad i avklingandet av hittade unika fynd..

The study is about the collaboration between assistance administrators and unit managers. The aim of the study was to understand the assistance administrators and unit managers interpretation of the concept of collaboration, as well as their experience of collaboration in the practical work in elderly care in the common work around care recipients in the evaluation and execution of home help services. The analyse of the interview material was conducted by using collaboration and New Public Management (NPM). We used the qualitative method in our study with semi-structured questions. The interviews were transcribed, coded and thematised based on our questions. When interpreting the interviews we used the hermeneutic circle in which we analyzed the study's various parts and then attached them to the collaboration, NPM and also to earlier research and to each other. The conclusions that emerged raises the important factors for collaboration and could be linked to collaboration, NPM and previous research.

Zero knowledge protocols is a lesser known type of protocol that can be used for identification. These protocols are especially designed not to reveal any information during an identification process that can be misused later on, neither by the one who should be convinced of the identity of the user, nor by anyone else that is eavesdropping. Many of these protocols are also especially designed for implementation in smart cards. The more common type of card with a magnetic stripe has during the last few years become more susceptible to attacks since they are easily copied. Smart cards combined with a secure identification protocol has been predicted to be the solution to this problem.