The Purpose of the study was to highlight the primary care managers' perception of the barriers and opportunities in the implementation of the national guidelines for harmful drinking and alcohol abuse in KalmarCounty. The data was collected by questionnaires which were directed to all primary care managers in the county. The response rate was low, 40%. The data collection was complemented at a later stage with a non-response analysis. To analyze the results implementation theory with following terms were used: wants to, understand and know.

AbstractVäxjö University, School of Social SciencesBachelor thesisTitle: Varför en rädsla för alternativmedicin? En studie om hur EU?s kosttillskottsdirektiv har implementerats i Sverige.Author: Annica BlomstrandSupervisor: Anne Haglund-MorrisseyThe aim of this study is to investigate the process of legislation and implementation of the directive of the European Union on the food supplements, focused on member state of Sweden.There are two questions in this study: What was the process of legislation in the period when the Directive on the food supplements became established? and How does the implementation of EU?s decision on the food supplements works in reality? In order to answer these questions, two different methods were used. One was qualitative analysis of the available text and the other one case-study (qualitative including interviews)The conclusion is that the implementation has not been successful. The process of legislation has followed its traditional way, which in its turn did not leave so much space to the thorough implementation of the Directive. Unfortunately, this is a process that overlooks citizens and countries with different premises, affected by the decision.Keywords: EU, kostillskottdirektivet, lagstiftningsprocessen, implementering, organisationsteori, fallstudie.

The purpose of this study was to examine how a selection of social welfare officers based on the principle of the best interest of the child construct a minimum level of the material standard in a home. Another purpose was to examine whether different units with varying socioeconomic prerequisites in the municipality of Stockholm construct this level differently.The method used in this study was Sociology of Law and two focus groups were used for the gathering of the data. A social constructive theory, a class perspective using concepts of Bourdieu and a perspective of law were used to analyse the material of data.The results showed that the courses of action varied from enactment and the policies of the municipality of Stockholm, unspecified theories of the development of children, the conception of what is normal and what children needs, the context in which they work, the development of the society and what they estimate that children needs when attending school. The results also showed a difference between the two units concerning the minimum level of the material standard in a home.

The intention is to focus on the implementation of the tablet in preschools and how the intentions around the introduction of the tablet take shape in different preschools. The method is semi structured interviews where the respondents consist of 3 preschool directors and 6 teachers where the preschool directors work. This is a relevant subject to illustrate, as the tablet has become a tool in preschool where it seems to be different opinions about how it should be used. This study aims to understand how the implementation can take form in different preschools, what kind of similarities and differences we can see with the intentions of the tablet and if there is need of clarification on the workings of the tablets in preschools. The results show that the intentions around the introduction of the tablet in preschool look different in the preschools, and the implementation of this new technology starts in a small scale with help of photographing and videotaping.

Denna uppsats har sin utgångspunkt i den tekniska evolution som har skett i affärssystemens värld. Syftet var att undersöka och beskriva implementat-ionsfasen av ett Enterprise Resource Planning System som tillhandahålls som en tjänst via internet. Fokus var att identifiera framgångsfaktorer för implementationen med hjälp av ett fallstudiebaserat tillvägagångssätt där tonvikt legat på intervjuer och andrahandsmaterial. Undersökningen visade att bland annat valet av ett för organisationen passande system, en omfattande verksamhetsanalys, implementeringshjälp av konsulter samt anpassning av affärsprocesser är viktiga faktorer för en framgångsrik implementation. Därtill såg vi att en tydlig projektplan, en Project Champion och dedikerade resurser också var viktiga faktorer för framgång..

AbstractTitle:                           What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank.Course:                              Master?s thesis in Business economics, 15 ECTS.Date:                                                        2009-06-01Authors:                            Daoud Ghorbandi and George TekmenSupervisor:                        Paula LiukkonenLanguage:                         SwedishPurpose:        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies.Method:                     The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay?s secondary data.Theory:                      It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper.Empirical base:          Interview Responses forming the essay?s primary data is presented in its entirety in this chapter.Conclusions:              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF.

This study investigates whether the permanent measurement bias (PMB) has changed over time for Swedish companies listed on the Stockholm Stock exchange at least one year during 1996-2000 or 2005-2010. By using the Residual Income Valuation-model the markets' implicit value on PMB is generated through reversed engineering, as values for all variables except PMB are entered such as the market perceived them at the specific valuation date each year. This implicit value is classified into industries and then sorted by their median. Statistical tests are performed to see if there is a difference between the industry median and the accounting-based values on PMB. The difference from period one to period two is also statistically tested for.The study finds that the implicit values on PMB have changed somewhat between the periods; however the fluctuations are not statistically significant.

Hypoadrenocorticism (Addison´s disease) results from insufficient production of glucocorticoid and mineralcorticoid hormones from the adrenal glands. The disease is often difficult to diagnose in an early stage because of the multitude of associated vague clinical signs. The standard poodle is one breed presupposed to be at higher risk of developing the disease. The purpose of this study was to give a review of canine hypoadrenocorticism as described in literature, and to characterise Addison´s disease in a population of standard poodles in Sweden. Statistics on incidenceproportions by breed for hypoadrenocorticism from the database of the Swedish insurance company Agria are presented.

In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

The purpose of this study is to survey and evaluate if the individual contrast sensitivity and preferences for horizontal and vertical lighting level correspond to the values that standard SS-EN 12464-1 recommends for the workplace- and surrounding light levels.This study examines if lighting should be adapted after the individuals? need or if a general value can be found that will cover every individuals? need for a workplace and surrounding light level. This study also examines if parameters like sex, age and/or glasses/lenses have an effect on the amount of lighting that the test subjects need. Lastly we compared the values concerning the relationship between workplace- and surrounding light levels with standard SS-EN 12464-1?s recommendations.The study is carried out with an experimental design that surveys 220 test subjects who were chosen by a selection of convenience.

I denna rapport beskrivs det hur man har valt att lösa en dot1x-implementation på en Cisco 3000 switch. I rapporten återfinns konfiguration och egna tankar om dot1x. Rapporten innehåller även en guide om vilka kommandon som kan vara bra att använda sig av vid en dot1x-konfiguration. Funktioner och annan användbar information som rapporten handlar om är Dot1x, EAP, Autentiserings Server, Authenticator, Supplikant, MAB, RADIUS, Mac-Format, Host-mode och Vlan..

This thesis compares the impact on disk performance in a GNU/Linux  environmentwith three encryption algorithms: AES,  Serpent and Twofish in three different implementations: DM-crypt, Loop-AES and Truecrypt. For all three algorithms a key length of 256 bits is used.The thesis shows that the least performance impact during data encryption, and thus file writing, is reached by using AES or Twofish encryption implemented in DM-crypt or TrueCrypt. The thesis shows that some data operations with a sufficiently low processor utilization barely affects disk performance at all if encrypted using the optimal implementation and algorithm.It is also discovered that the performance impact during data decryption, or file reading, can be minimized by using the most efficient implementation and algorithm. The best results are met with the AES or Twofish cipher, regardless of implementation.An important conclusion that  is  drawn is that it is hard to determine a superior encryption solution for all purposes. However, by reviewing and examining the collected data from all aspects of disk performance the AES implementation in TrueCrypt is, with small marginals, determined to be the most optimal..

Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

SAMMANFATTNING Under det senaste decenniet har utvecklingen inom svensk lagstiftning gått oerhört fort fram. Anledningen är att de svenska redovisningsreglerna har anpassats efter de internationella som i första hand är avsedda för större bolag. Konsekvenserna blev ett allt för stort och komplext regelverk för de mindre bolagen. Bokföringsnämnden inledde därför arbetet med att ta fram förenklade redovisningsregler för de allra minsta företagen, de så kallade K1-företagen. Även regeringen har uppmärksammat de ökade kostnaderna för redovisningsarbetet vilka i dagsläget uppgår till 1 645 miljoner kronor för svenskt näringsliv.