This report is focusing upon relining from a client?s point of view. Potential buyers are given a presentation of the different methods available today together with a general briefing describing the process. An important part of this report are the interviews that took place with already established customers. Property owners, managers, pipe cleaners, and project managers whom all been in contact with relining have answered the questions given along with their own thoughts and have also given recommendations of other persons to talk to.

Chapter 1. 1 § jordabalken (1970:994) defines property as land that includes area, which is divided into properties.A three-dimensional property must be firm with a closed volume where top and bottom are specified. The property boundaries are described clearly according to Chapter 4. § 27 fastighetsbildningslagen. A three-dimensional property can undermine a traditional property, as well as a three-dimensional property.

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

The purpose of this thesis is to examine the networks of interlocking directors in the 50 largestSwedish companies on the Stockholm Stock Exchange during the years 1990, 1995, 2000, 2005and 2010 and seek explanations for the observed developments.Our findings indicate that the density and concentration of the network has decreased during thefirst ten-year period and stayed constant during the second period. The development of theoverall network is not consistent throughout all corporate groups. Most notablyHandelsbankssfären seems to experience increased density and connectivity whileWallenbergsfären is experiencing the reverse.The changes during the first ten-year period is deemed to come mainly from changes inregulations pertaining to both the opening for international capital investments as well as looserrestrictions on domestic capital investments. These changes have caused decreased concentrationof ownership, as well as the emergence of new owners, which is reflected in the board ofdirectors.During the second ten-year period the changes are more pertaining to the individual boards andboard members, without flowing through into the overall network. Our findings indicate thatthese changes are caused by the increased professionalization of boards and board work, whichhas gained momentum through the creation of the Swedish Corporate Governance Code..

SyfteSyftet med denna studie är att förklara hur auktoriserade revisorer upplever att de senaste förändringarna inom revisionsbranschen påverkat samhällsnyttan av revision.Metod En kvantitativ undersökning genomfördes via en elektronisk enkät som skickades ut till svenska auktoriserade revisorer, varpå en statistisk analys av 130 svar var möjlig.Resultat Resultatet visade att medlemmarna av den svenska revisorsprofessionen är enade. Revisorer identifierar sig både professionellt och organisatoriskt. Svenska revisorer upplever att rådgivning är positivt för samhällsnyttan, de upplever även att ISA har en positiv inverkan på samhällsnyttan. Äldre revisorer är dock negativa till internationella regelverk. En stark revisorsidentitet visade sig vara avgörande för uppfattningen om förändring ökar eller minskar samhällsnyttan.Praktiskt bidrag och sociala aspekter Studien har visat att professionell identitet och organisatorisk identitet kan mätas som ett samlat begrepp, kallat revisorsidentitet.

Background: The statutory audit in Sweden was implemented in 1983 and the purpose was to improve the owners ability to control and to mitigate economic fraud. The present debate is concentrated about the high costs of audit in small companies. The major concern is whether the statutory audit should be mandatory for the smallest companies. Purpose: The purpose of this bachelor thesis is to explain the value of auditing in small companies defined as 10/24-companies by identify and analyze possible factors that affects the attitudes towards auditing and reflects the value of a statutory audit. Research method: Our study is deductive and based on a quantitative research method which includes both a survey and the companies annual reports.

First time labelling occurred was when animal owners marked their cattle in order to distinguish the differences. The need for labelling was added when the trade had expanded during Roman times in order for the customers to know who manufactured their craft. Trademarks are characterized as a way to distinguish one's own product or service from someone else. The marketing purpose is to create an identity. The brand has an important role as an effective competitive tool for businesses.A brand can have many different functions, which will simplify a customer's decision making process in selecting a service or product.

Aktiviteter är betydelsefulla för ungdomar som vistas på institution. Forskning visar att ungdomar som har en meningsfull tillvaro med aktiviteter och en variation av sysselsättning under sin institutionsvistelse har större möjlighet att lyckas förändra ett problembeteende. En institutionsmiljö bör tillgodose ungdomarnas behov av en hemlik miljö och kontakt med pro-sociala ungdomar i övriga samhället. Syftet med denna studie är att belysa aktivteters betydelse för ungdomar som är placerade på institution, relationen mellan schemalagda och icke schemalagda aktiviteter samt vilken roll personalen har i utövandet av aktiviteter för ungdomar som vistas på institution. Studiens metodansats bygger på kvalitativa intervjuer med professionella som tjänstgör på ett HVB-hem (Vård och boende) för ungdomar.

The aim of this essay is to examine which help a group of women with eating disorders had from thier treatment in daycare in 2004. The aim is to examine how the women have experienced this treatment and how they live today. The central questions are: what was their life situation like before the treatment, what was their experience of the treatment, how could the treatment have been better and how are their lives today? The method is based on qualitative interviews with seven women who were all in the same treatment for eight weeks at Capio AnorexiCenter in Malmö. The women have also redone tests that were done right before and right after the treatment.

The aim of this study was to examine, in the work against bullying how collaboration between the school counselor and other professions is described by the different professions within the student health team as well as how they describe that the different competencies involved in such teams shapes problem definitions and solutions. The student health (swedish- elevhälsoteamet) team of which the study is based on consists of different professions such as school counselors, school nurses, special education teachers, school psychologists and school principles. We have interviewed representatives of all the above mentioned professions with the exception of school psychologists using a qualitative research design. In this study we have chosen to focus on two student health teams from two different primary schools located in a middle-sized municipality in southern Sweden. We have analysed the results using new institutional theory and the terms domain and power. The main conclusion of the study is that school counselors themselves feel they have a specific knowledge regarding bullying but have difficulties in capitalizing on it while collaborating with the other professions in the student health team.

The aim of this Master thesis is to study how management, teachers and librarians at the university college Swedish school of sport and health sciences (GIH) view information literacy (IL) as a standard in higher education. I have used a sociocultural theoretical perspective, as the focus being on co-operation within the institutional context. The following questions are focused on: Of what importance are the control documents concerning IL as a standard in the educational program? How do the respondents view the value of, and the responsibility for, IL as a standard in the educational program? What are the conditions for co-operation at GIH to reach the standards of the higher education act? The methodology used is qualitative case study. Six qualitative interviews were carried out in order to describe the attitudes of the management, teachers and librarians related to this subject.

Horseracing is frequently referred to as the engine behind all horse activity in Sweden and it can be divided in to two main branches: harness racing and thoroughbred racing (HNS, 2008). Jump racing is a part of the thoroughbred racing and the jump racing is characterised by jumps on the racing track. Jump racing has been a part of the Swedish horseracing for over hundred years, but it has in recent years suffered from low economic profitability and been threatened by discontinuance (ATG & SG, 2008). Svensk Galopp, who is governing the horseracing in Sweden, has decided to increase the importance of jump racing. A workgroup was created for this purpose, and as a result of their work a strategy for the jump racing is supposed to be delivered in April 2009 (pers.

AbstractOne of the most common business models for agriculture is according to Lantbrukarnas Riksförbund (2010) that two or more agricultural companies merge and form a company together. To create strong owners and to be competitive there is a recognized need to create relationships between small firms according to Mazzarol , Mamouni Limnios and Reboud (2013). Oerleman and Assouline (2004) argues that it is possible to achieve success in agriculture by following certain strategic priorities.This paper examines why farmers choose to venture into collaboration and whether cooperation are linked to the strategies of the company. The paper also discusses the pros and cons of partnerships in agriculture. A qualitative comparative research design has been used to answer to the topics and we have interviewed respondents from four different agriculture companies, which have been active in some form of cooperation or collaboration.

This paper studies, from a client perspective, how three Swedish municipalities work with information about a voucher system in homecare. The paper is a qualitative study using structured informant interviews and analysis of documents. The interviewees are responsible of information about the voucher system in the municipalities. The studied documents describe and clarify the voucher system of the municipality. Neo-institutional organization theory is used to analyse the result.

Author: Johanna Jarl and Marie WestphalTitle: Co-operation and Collaboration The Social services and Child- and adolescence psychiatry joined action [Translated title]Supervisor: Mikael SandgrenExaminer: Torbjörn HjortChildren and adolescences that have both psychological and social problems is an increasing number of the society. It used to be a demand that Social workers and personnel at Child and adolescence psychiatry had interdisciplinary collaboration, today it is more then a demand it is a requirement. The aim of this study was to understand how the personnel at the Social services and Child and adolescence psychiatry look at the cooperation between the two organizations in Sweden.To be able to accomplish this study we have interviewed four persons employed at the Social services and three persons employed at Child- and adolescencepsychiatry all of them were interviewed individually. To be able to analyze our material from the interviews we have used new institutional organization theory and Goffmans dramaturgic perspective at teams. The interviews showed that there is collaboration between the organizations on all levels, but that the organizations have different priorities.