During the last 20 years, the Swedish health care system has faced major changes. One of them is the increasing pressure to generate economic profit due to private businesses entering the market. Health care units are forced to make some structural changes in order to become effective and efficient. As a result merger and acquisitions has become a part of the health care sector, and seems to be an increasing phenomenon. Mergers and acquisitions have mainly been studied in the industry.

The purpose of this study is to analyze how the parties (USA, Great Britain, UN and the European Union) legitimize their intervention in Bosnia-Herzegovina as seen from without the conceptions of sovereignty and intervention. USA and the UN have legitimized their intervention on security reasons. The American president, George W. Bush, claimed that democracies never engage in war with each other and that democracies were prosperous just because they were democracies. According to the president, that is why it is important to democratise the whole Balkan region to protect the international community from terrorism which grows in unstable and undemocratic states.

This master thesis sets out to compare the different public transport modes in Stockholm city.Both energy consumption and air pollution are compared. The chosen transport methods are car,bus and metro.Traditionally the rail industry has had environmental arguments as a strong competitiveadvantage when it comes to passenger transportation. However, in recent years the automotiveindustry has been getting more positive media attention regarding environmental issues, forexample Roger Kemp?s statement that the car is the most environmental friendly passengertransportation mode in the UK. This study will show the environmental advantages of railwaytraffic in cities.The energy sources of the world are not endless and the use of the different sources affects theenvironment in different ways.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

SummaryBackground: Management control is important for all kinds of activities, both in trade and industry and in the public sector since you must economize on scarce resources. There are nevertheless many different views on management control, which have changed with the times. With regard to the public sector in Sweden, the management control systems have changed radically the last half century, especially from the 1980s, due to depressions and increased focus on effectiveness. New approaches have been taken by many municipalities and county councils, both in Sweden and internationally, where the former management control systems have been abandoned in favour of result control, target costing, and activity-based-costing, for example. Another new approach has been the Balanced Scorecard, which was introduced by Kaplan & Norton in a pioneering article in 1992.The Balanced scorecard is a multidimensional tool, originally intended to be used in trade and industry, but with regard to its nature, it has been adopted even by many non-commercial organizations, especially in Sweden.

Political scandals are constantly abound in the media, rulers face the global tribunal of the mass media and are forced to defend their actions and above all, their position in society. This essay concerns itself with that defence ? more specifi- cally with the defence of four Swedish politicians in high office during four different scandals. Gudrun Schymans? eva- sion, Laila Freivalds? dealing with the tsunami disaster in Thailand, Annie Lo?o?fs? tangle concerning representation notes and public documents and Tobias Billstro?ms? statements concerning undocumented immigrants and asylum seekers.

To understand and explain how the borderland between civil and corporate societies areconstructed and reproduced in the organisations subjectivity. I want to study the navigationsand interpretations of the different actors in the field in an explorative manner.? How do the leaders of the organisations interpret governing and strategic management? Whatconcepts are used? How is the leadership constructed?How do they discuss the demands of management and structure coming from outside theorganisations? How are the organisations shaped by accountability and normative conceptions of leadership?What is their view on the demands coming from within the organisations? What role does thedemocratic governance body have in relation to the employees and the management?What is their view on employment, relations with trade unions and employer associations andthe managerial position of the organisations?The Swedish context with strong emphasis on membership and democratic rights for themembers and volunteers has not gained a large impact on the international researchconcerning non-profit management. Instead the service delivering organisations working withgovernment contract and hired recruiters and volunteer management is in focus. This makes ita very interesting area of research.

Rapid development in the realms of electronic publishing has had a profound impact on information services in general and the academic library in particular. Since mid 1990´s an increasingly number of scholarly journals and other information resources have been made available electronically. Electronic books are the newest electronic service in the hybrid library and can be seen as the third wave in the digital library. Although electronic books have for a long time existed as electronic texts such as digitalized classics or other texts in the public domain, it is not until recently that e-books have been distributed and packaged in a commercial form. As more e-book models are being developed, libraries are being forced to take e-books into consideration when planning their information services.The aim of this master thesis is to describe the first stage of implementation of the new electronic media, the electronic book or e-book, in Swedish academic libraries.

The RoHS Directive was introduced in order to restrict hazardous substances in Electrical and Electronic Equipment, EEE. It currently restricts the use of six hazardous substances/compounds; cadmium, lead, mercury, hexavalent chromium, PBB, and PBDE. The RoHS Directive currently includes category 1-7 and 10 in the categories of EEE listed in Annex 1A to the WEEE-Directive (Waste of EEE). The aim with the report is to investigate and elucidate prospects and obstacles to increase the scope of RoHS. This report mainly considers the inclusion of product categories 8 (Medical Devices) and 9 (Monitoring and Control Instruments).

Background: Climate changes are a growing concern all over the world today. In June year 2006 the European Union accepted a new strategy for the Unions work against a sustainable development. The concept of taking consideration to all the aspects of an organisations/a company's activity is something that have been in focus during later years. Social and ethical aspects are in focus and questions regarding these aspects are more commonly included in the companies yearly reporting. A sustainability report is characterised by that it takes into account not only environmental aspects, like ordinary environmental reports, but also social and ethical aspects of a company's activity with it's surroundings.

This essay constitutes an attempt to expose, with reference to contemporary animal research, the limits of Martin Heidegger?s concept of the being of animality in Die Grundbegriffe der Metaphysik (1929/30) and to propose some possible ways to think, within the philosophical style of this particular work, the being of those animals that most distinctly transcends Heidegger?s concept. The essay seeks to address the following question: Do the results of contemporary animal research expose ways of being within animality that withdrawal from Heidegger?s concept of the being of animality in general, and if so, how should we think these new ways of animal being? The motivation to ask this question, I argue, are immanent to Heidegger?s thinking in at least three ways: 1) Because of his standpoint that philosophy cannot, in any meaningful way, create an ontological concept of animality without an orientation towards the results of the positive sciences; 2) Because of the unfinished and tentative character of Heidegger?s analysis, a character that is such that it should be seen, according to Heidegger himself, as an essential point of departure for further thinking; 3) Because of Heidegger?s view that the being of the animal are such that it involves the withdrawal of this very being from any originary access, a withdrawal that necessitates an infinite return to the question concerning the being of the animal. The essay wants to be a continuation of lines that are present in Heidegger?s open-ended thought on this theme rather than to be an external critique that approach the text, which is most often the case, as a closed point of view which we are forced to affirm or reject.

Trakealkollaps är relativt ovanligt förekommande hos hästar men är något vanligare hos småvuxna ponnyraser. Sjukdomen har ett progressivt förlopp och är ofta långt framskriden innan respirationssymtom som missljud, hosta och dyspné uppkommer. De tillgängliga behandlingsalternativen ger sällan tillfredsställande resultat och prognosen vid höggradig kollaps med grava symtom får anses som dålig. Syftet med den här studien var att undersöka om och i så fall i vilken grad trakealkollaps påverkar hästens användbarhet, detta gjordes genom att undersöka om det fanns någon skillnad i arbetstolerans och lungfunktion mellan en grupp friska shetlandsponnyer och en grupp shetlandsponnyer med trakealkollaps. Den friska gruppen bestod av tio ponnyer och gruppen med kollaps av fyra ponnyer, varav tre hade trakealkollaps av grad 3 och en av grad 2.

Old industrial sites bear witness of the unsustainable industrial developments in the past. Today many of them stand abandoned and empty, old structures lacking function in our present society. We have in this thesis participated in a visionary student competition arranged by IFLA, International Federation of Landscape Architecture by developing a proposal based on a vision of how Stockholm can stimulate a greener development. We have done this by turning an unsustainable industrial site in the city into an ecological node; Arboretum Lövholmen. Our aim is to develop an entry for IFLA?s visionary student competition by creating a new sustainable design for the industrial area of Lövholmen in Stockholm. We have worked with the following research questions: How can we create a visionary design proposal for Lövholmen that promotes sustainable development with the help of ecological design? How can the competition format be a design tool? How can the working process developing a competition entry progress? The competition demands have shaped our working process and functioned as a platform for the structure of this thesis.

This essay constitutes an attempt to expose, with reference to contemporary animal research, the limits of Martin Heidegger?s concept of the being of animality in Die Grundbegriffe der Metaphysik (1929/30) and to propose some possible ways to think, within the philosophical style of this particular work, the being of those animals that most distinctly transcends Heidegger?s concept. The essay seeks to address the following question: Do the results of contemporary animal research expose ways of being within animality that withdrawal from Heidegger?s concept of the being of animality in general, and if so, how should we think these new ways of animal being? The motivation to ask this question, I argue, are immanent to Heidegger?s thinking in at least three ways: 1) Because of his standpoint that philosophy cannot, in any meaningful way, create an ontological concept of animality without an orientation towards the results of the positive sciences; 2) Because of the unfinished and tentative character of Heidegger?s analysis, a character that is such that it should be seen, according to Heidegger himself, as an essential point of departure for further thinking; 3) Because of Heidegger?s view that the being of the animal are such that it involves the withdrawal of this very being from any originary access, a withdrawal that necessitates an infinite return to the question concerning the being of the animal. The essay wants to be a continuation of lines that are present in Heidegger?s open-ended thought on this theme rather than to be an external critique that approach the text, which is most often the case, as a closed point of view which we are forced to affirm or reject.

Kräsnare kunder, snabbare modeväxlingar och billigt mode. I modeindustris globala klimatstår modeföretagen inför större konkurrens och tvingas agera snabbt för att kunna gekunderna det bästa erbjudandet. Inköpsstrategier har blivit allt viktigare för att kunnakonkurrera om pris, kvalitet och tillgänglighet vilket har resulterat i inköp mot internationellamarknader. I samband med produktion i billigare länder har konsumenternas krav på socialtansvarstagade ökat vilket gjort att det för företagen blivit allt viktigare att styra sina inköp moträtt marknad och rätt leverantörer. Många svenska modeföretag gör inköp från Kina ochdärför är syftet med denna studie att med Lindex som fallföretag skapa en förståelse för hurett svenskt modeföretag använder sig av ett produktionskontor och vad det har föransvarsområden i inköpsprocessen vid inköp från Kina.