Purpose: The purpose with our study is to accomplish a quantitative research of all municipalities in Sweden and see why they apply Balanced Scorecard. The study will also investigate the spread of Balanced Scorecard, even the benefits and how they use it. Method: In our study we have chosen a quantitative research. The study has been accomplished with a questionnaire survey which we sent to all of the Swedish municipalities. We have also done a literature study to get more knowledge about relevant theories.

AbstractDuring the last decade the public sector has been influenced by new ways of measuring performance and governing, taking inspiration from the private sector. The Swedish municipal community Vellinge has since 2004 adopted ?The Balanced Scorecard? by Kaplan & Norton, measuring not only the financial parts but also other, important factors. The adoption took place since the Swedish government applied new demands on county councils and municipal communities through ?God ekonomisk hushållning?.

The poultry red mite, Dermanyssus gallinae, is a common problem in poultry facilities, causing great discomfort for the hens and effecting the production economically. Few efficient acaricides are available and there is a need for new control methods since resistance has become a problem in some cases. The aim of this study was to evaluate the efficiency of the new liquid silica control agent Ectopar, on the poultry red mite. An initial in vitro test of Ectopar and its two components individually was performed, where live mites were sealed in together with filter paper impregnated with one of the three solutions prepared. The survival of the mites was thereafter recorded repeatedly during a period of 120 hours and compared to a control. For the field study, two poultry farms with different housing systems were used, one with furnished cages (farm 1) and one with a single tier floor system (farm 2).

Time has passed since the new standards regarding goodwill were introduced. Duringthe period that occurred pre the financial crisis several companies managed to creategreat goodwill assets on their balance sheet. These assets were highlighted during thefinancial crisis and the aim of this study is to evaluate analysts contemporaryconsideration of these assets. The study will be of interest due to the fact that we nowfind ourselves in-between periods, post financial crisis and pre euro crisis. Ourempirical study has been carried out by interviewing analysts covering IT-companiestraded on the Swedish stock exchange.Our analysts were chosen with consideration to the fact that they were coveringcompanies where acquisitions are common.

This study is about conception in the evaluation of financial assistance within the social services. The aim of this study is to describe and understand how social workers reason about variation, conception and local norms and its significance in the evaluation process. To reach this purpose we have conducted semi-structured interviews with eight social workers in which different themes were discussed and reasoned about. In order to understand and analyze our results we have studied/used the knowledge about tacit knowledge and street-level bureaucracy. Our results showed, as previous research states, that social workers do have conceptions about clients.

There are different types of risk, examples include credit risk, liquidity risk and financial risk. In DeMarzo & Berk (2011, s. 293) is a study presented which is based on the yield of different types of financial assets between 1925 and 2009, the study show that a high risk gave substantially higher reward. With the study as a background, it is interesting to study practical risk management within participants of the financial markets of Sweden. In risk management there are several theories about whether risk can be calculated and analyzed with scientific methods in practice.

The purpose of this thesis was to figure out the feelings that librarians felt towards the e-books at the library. And if it affects their work at the library, especially from a financial point of view. The reason I decided to do this study is because the subject of e-books has become bigger in the last couple of years, and that I got the feeling that the librarians didn?t like them that much. So I did six interviews with six different librarians from different libraries to see if they felt the same thing or if they are in fact positive towards them.The results I received from my study were that the librarians are positive to the e-book.

The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.

This thesis will address a problem concerning availability of information systems at an enterprise within the financial sector and its external suppliers, so called trusted third party. The information system resides on the internal network of the enterprise and must be available to both employees of the enterprise and the trusted third party simultaneously. This contradicts the company policy which disallows third parties access to the internal network. The HAVECA-model introduced in this thesis provides a framework of methods, each solving a sub problem identified in the model. The identified methods are hardening, verification, control and assurance, together supplying a method for continuously securing the internal network against a trusted third party.

Background: Anorexia Nervosa (AN) is a complex condition with high mortality. AN has increased within the last fifty years and it?s associated with considerable suffering.Aim: To describe women?s experiences of AN.Method: This study was made as a systematic literature review. Articles were searched in Chinal, PubMed and PsycINFO. Eleven articles were used.

På senare tid har skolungdomar börjat uppleva sig allt mer stressade. Det kan handla om exempelvis stress inför skolan och den kommande framtiden. Denna studie undersökte elever på högskoleförberedande program upplevda stress, stressen inför framtiden samt eventuell betydelse av Locus of Control och kön. Respondenterna utgjordes av 42 poj-kar och 51 flickor, samtliga gick på samma gymnasieskola i årskurs tre. De fick besvara tre bakgrundsfrågor, en inom stressforskning väl använd stressenkät (PSS), en fråga gällande stress inför framtiden, samt Locus Of Control.

The financial sector includes insurance business, which is a crucial part of the infrastructure in a modern economy. There are different parts to protect within the financial sector which is the reason for a comprehensive inspection. History shows several examples of disasters a mismanaged financial sector can bring. This also affects the society and stability over all. The inspection is conducted by the Swedish inspection of finance, which ensures that the insurance companies follow the law for its practice.

Anställdas produktivitet har överraskande visat sig öka under tidigare nedläggningar. Detta uppmärksammade fenomen benämns nedläggningseffekten och förklaras bland annat av anställdas ökade autonomi och utrymme för innovativa förmågor under nedläggningsperioden. Relationer mellan ledare och underanställda är enligt LMX-teorin av olika kvalitét vilket kan förklara anställdas engagemang, ett engagemang som även kan förklaras av anställdas individuella differenser. Syftet med studien är att undersöka ledarskapets och personlighetsvariabeln work locus of control betydelse för anställdas målengagemang under en nedläggningsperiod. En enkätundersökning för 275 medarbetare utfördes 2006 på ett tillverkningsföretag.

Indoor Energy is a company that works in the energy sector. It works through itsthree subsidiaries Indoor Energy Services, Indoor Energy Control and Indoor EnergyConsultants. Because of their comprehensive experience and offering of broad rangeof services they can contribute to integrated extensive solutions for their customers.Indoor Energy Control works with building management through control andregulation. This work is realigned by programmers and project managers. Working inthis area is complex and places a great demand on both technical innovation andprofessional project management.Due to the complexity of the work Indoor Energy Control has a hard time to get thenew employees to be independent in their work as a programmer.

Purpose: The purpose with our study is to accomplish a quantitative research of all municipalities in Sweden and see why they apply Balanced Scorecard. The study will also investigate the spread of Balanced Scorecard, even the benefits and how they use it. Method: In our study we have chosen a quantitative research. The study has been accomplished with a questionnaire survey which we sent to all of the Swedish municipalities. We have also done a literature study to get more knowledge about relevant theories. Finally we have compiled the questionnaire in Netigate and Excel, and analysed the result from the questionnaire. Results: Balanced Scorecard is well-known in the Swedish municipalities and 36 percent of the municipalities use this scorecard in whole or in parts of the organisation.