In non-profit organizations, surplus of the organization goes back to the organization's members. We have noted that Hyresgästföreningen initiated a change in 2005 when the organization merged its local membership registries to a national registry. There are few studies explaining how non-profit organizations are using management in an organizational change. What happens with the business management at an organizational change that is similar to the change in Hyresgästföreningen? The aim of this thesis is to explore how the governance of a nonprofit organization is changing at an organizational change.

The financial sector is an important part of the infrastructure. As a consequence of deregulations on the financial market, several new actors have entered the market. This has made it even more important for banks to identify the factors that are decisive when customers chose a bank. The purpose of this thesis was to clarify which factors that are decisive to students choice of bank. A survey was performed among students at Luleå University of Technology.

Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

This study finds that the Swedish Government has a process for purchasing financial advisory services that is more transaction-oriented than the corresponding process at a Swedish private equity firm. The conclusion is supported by previous research comparing public and private sector purchasing processes. However, the differences between the two purchasing processes are not as significant as one might believe given the fact that the Government, unlike the private equity firm, has to operate under the Public Procurement Act (LOU). The tendency of the Swedish Government to apply a more relationoriented purchasing approach than expected is most likely driven by the fact that this represents the established professional norm for purchasing of professional services in the private sector. As LOU and the professional norm impose contradictory influences on the Swedish Government?s purchasing of financial advisory services, the final outcome depends on which of the two forces that dominate..

To be able to measure high-surge voltages and transients with short rise times youneed measuring instruments with a high sampling frequency and large Bandwidth.These surges and transients occur primarily at lightning but can also occur at forexample at connecting errors at an electrical switch-gear. This report describes thework with finding two solutions for measuring and log data from these surges andtransients. One temporary solution where a measurement program has beendeveloped. A second solution where different company solutions have been analyzedto decide which fits best. For these measurement solutions two solutions for bringingdown the voltage has been used.

This piece of work develops a solution that automates protection against software keystroke loggers. Keystroke loggers can be used illegally to register a user's keystrokes and in that way acquire sensitive information. The solution was tested on two different networks and the efficiency was measured. The network represents an enterprise network that uses the operating system Windows along with the directory service Active Directory. A script was developed to solve the automation matter.

Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

This thesis is an evaluation of the new traffic solution at ?Skvallertorget?. The innovative theory behind it is to increase traffic-safety by introducing insecurity feelings for road-users. The conclusion of the evaluation is that the newtraffic solution is well adjusted according to guidelines for municipal traffic planning. The evaluation also illustrates the conflict between traffic planners deliberate attempt to avoid clear information and the road users wish to get it.

The purpose of this paper is to view Karlstad Municipality and their financial support to non-profit organizations within equestrian sports. Despite the varying representatives of various equestrian sports in Karlstad, there seems to be a single beneficiary within the sport when it comes to financial support from the municipality. The policies and plans concerning cultural development are directly compared to the Karlstad Municipality and its contribution to these organizations within equestrian sports. Through interviews and reports I have studied the process of financial support from the Karlstad municipality using an intersectionality theory based on Nina Lykkes guide on gender studies and feminist theory. Pierre Bourdieu?s theories on field, habitus and capital are also used as a method to enhance the understanding of equestrian sports and its role in modern Swedish society. The conclusion is that the Karlstad Municipality is, for a several of reasons, promoting non-profit organizations within equestrian sports, which are operating as riding schools.

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.

The structural rationalization of the agricultural sector in Sweden has led to many expansive, professional companies orientated towards growth. The agricultural sector is a very capital-intense sector and is characterized by the need for large sums of capital in form of buildings, inventory and arable land. The capital need is especially large for companies who have an ambition of growth and development of the company in the near future. The study is built upon six cases that all can be categorized as large agricultural farms with a turnover exceeding 20 million Swedish crowns. The companies are located in the middle and in the south of Sweden and are in the sector of primary production with focus on dairy-, pork-, egg-, chicken-, beef-, vegetables- and grain production as well as in the business of refining milk towards consumers. The study aims to identify the motives and driving forces that lies behind the growth of a farm-based company. The agricultural companies' motive for growth is studied based on which factors that influence the ambition to grow and to what extent these factors accord to the picture given by earlier research of small companies outside the agricultural sector.

The purpose of this thesis is to investigate the outreach services for children and youths in a specific area, in this case Västra Götalandsregionen. In particular this thesis will examine the development in the outreach services for children and youths from 1990-2010. Our thesis will also examine if the financial crises affected the outreach services for children and youths, and how control documents influence the work of the librarians. This study is based on interviews, document and literature studies. For the analyses we used Torgil Persson?s theoretical model.

At present Getinge can offer a new generation of trolleys that they produced in 2011. The trolley used to Getinge various autoclaves and has the primary task to help the user/sterilization personnel to transport shelves or baskets, with or without cargo, from a packing table to the autoclave. The purpose of this thesis has been to develop a primary solution how the docking process between Getinge trolleys and autoclaves can be improved. The work has in most part followed Fredy Olsson principle and primary construction method. The work has included product research, study visit and development of a requirements specification, to satisfy Getinge, their clients and circumvention products requirements.

To be able to measure high-surge voltages and transients with short rise times youneed measuring instruments with a high sampling frequency and large Bandwidth.These surges and transients occur primarily at lightning but can also occur at forexample at connecting errors at an electrical switch-gear. This report describes thework with finding two solutions for measuring and log data from these surges andtransients. One temporary solution where a measurement program has beendeveloped. A second solution where different company solutions have been analyzedto decide which fits best. For these measurement solutions two solutions for bringingdown the voltage has been used.

Title: A study about the purchasing process of ITLevel: Master thesis in Information Technology and Business Administration, 15 hp, EIK024Authors: Emelie Johanson and Mikael LindströmTutor: Peter Ekman, Mälardalens HögskolaKeywords: IT-investment, purchase, decisionProblem: In the last decades the amount of IT investments increased and has become an important resource within most organizations. IT gives the ability to compete and could also be a condition for many to be able to compete. In different businesses it could vary in where they put their focus when they choose an IT investment. This thesis examines how the purchase process of IT looks. How does processes differs in a bigger company versus a smaller company? From these two perspectives this study examined these research questions: Who makes the decisions whether or not an IT solution should be purchased? What aspects decide when companies are to choose between different IT solutions? Where in the purchase process do problems usually emerge?Purpose: The purpose of this thesis is to describe and analyze the purchasing process of IT from a business perspective.