Syftet med detta examensarbete var att undersöka vilka faktorer som påverkat acceptansen hos användare, inom den kommunala verksamheten, vid införande av ett datoriserat system. Med acceptans menas att användarna ska kunna utföra sina arbetsuppgifter på ett bra och lätt sätt. Studien har gjorts utifrån användarnas perspektiv.Genom att genomföra en intervjuundersökning på ett flertal kommuner där användarna använder systemet Vabas/Duf, har undersökts hur användarnas upplevda acceptans påverkas av faktorerna delaktighet, användbarhet och lättanvändhet, vid införande av ett datoriserat system. Delaktigheten vid införandet av ett system innefattar även information och utbildning.Resultatet från undersökningen visade att delaktigheten ökade användarnas acceptans. Ingen avgörande slutsats kunde däremot dras mellan acceptans och faktorerna användbarhet och lättanvändhet, då resultatet från de båda grupperna inte visade någon märkbar skillnad..

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

The purpose of this study was to find out how swedish newspapers writes about Lettland during 2005-2009, who gets to speak in media, which key words being used, and if the news articles content changes over the years. As a basis for my discussion I?ve used Stuart Hall's theories for representation and language. In the same litterature, Hall presents theories for stereotypes and power from different researchers which I have studied for this study. I?ve also used Van Ginnekens theory about who may be heard in media.

Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.

The aim of this research was to describe how daily papers comply with the ethical guidelines of journalism when reporting on the arrest of a criminal suspect. In order to do this we studied how the arrest of a suspected violent serial rapist was covered by four newspapers, Västerbottens Folkblad, Västerbottenskuriren, Dagens Nyheter and Svenska Dagbladet. The theoretical areas of the study were the ethical guidelines, and other ethical perspectives in the media, news value and general interest regarding news. The research strategy was a case study, and a text analysis was used in order to collect empirical data. Several readings of the newspapers resulted in four themes to analyse: Identifying, to judge someone unheard, show consideration for victims and criminal, the use of sources.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

Corporations meet complex challenges as they operate on a global market. Global multidimensional problems are referred to wicked problems and which cannot be solved only managed. In this case, of certified palm oil, palm oil production can be seen as a wicked problem due to deforestation of rainforest, land grabbing and social conflicts. There are also conflicts regarding the value and interest of palm oil. This thesis investigates the Swedish transformation for certified palm oil and how actors in the Swedish food market address this transformation to have certified palm oil in their production. The aim of this thesis is to explain enabling factors to address the governance gap of ethical sourcing in the food industry.

The purpose of this study is to show which content that is most common in the Swedish News Agency TT Nyhetsbyrån?s sports coverage. It also shows if the coverage is concentrated to for example any special sports, clubs, people or topics.This study uses a quantitative content analysis and the result is based on texts from 28 systematically selected days during one year. In total, the study includes 906 texts.The result of this study shows that the sports content of TT Nyhetsbyrån?s news feed is mainly concentrated to two sports, football/soccer and ice hockey.

China is one of the fastest growing markets of today and attracts billions of dollars in foreign direct investments. Swedish companies have not been late to follow and operate on the Chinese market driven by opportunities in sales, production, and sourcing. However, there has been limited research made on how and why Swedish companies extend their sourcing efforts in China. By combining research within the internationalization of export activities, concepts from global sourcing, and gathered empirical data from leading Swedish companies operating in China, the thesis develops a framework for analyzing the internationalization process of sourcing in China..

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

The current planning philosophy is based on a political utopic modernism founded during the first part of the 20th century. The focus is, in planning a defined area, to maximize the internal efficiency and to create a competitivesociety. During the latter part of the former century globalization changed the context, thus creating the need for a new way of approaching physical planning. This paper shows that the historical and philosophicalmetaphor of flow can be applied to meet the demands in the global city. It also shows how the edge, as where interaction takes place, is an important part of the content that has to be defined.

It is popular to keep reptiles as pets in Swedish households. The number of households reporting reptile ownership is more than 15 000 (SCB, 2006). This means that a veterinary practice should consider how to take care of reptiles as patients. The aim of this study was to examine literature and studies concerning safe handling and restraint of reptiles as well as the effects of acute and long term stress response and to suggest a simplified plan for handling reptiles in a veterinary practice. The result of literary studies is that common recommendations for safe handling and restraint of reptiles is based on old techniques and experiences from safe handling of wild animals. The main concern is safety for the veterinary nurse and for the reptile. Stress studies indicate that acute stress response is not harmful for the animal i long term. On the other hand studies of the effect of prolonged stress are not conclusive.

The main purpose of this Masters thesis is to contribute to the understanding of high school teachers information seeking behaviour in the transition from university studies to occupational practice. The theoretical framework encompasses theories of professional socialization, the sociology of knowledge, of professions, and of library and information science. The empirical material has been collected through interviews with six recently qualified high school teachers in different subjects. The interviews have been analysed on two different levels; first on a descriptive level and then on a theoretical level. The major findings are that the academic context limited the student teachers information seeking and they did not have the opportunity to choose cognitive authorities on their own initiative.