Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

Over a long period of time, there has been a rich debate in the academic and financial world if active management can generate an excess return. Many experts say that the current active management strategies is nothing more than a money grab that produces large gains, for banks and investment firms, through high management fees while producing no excess value for the individuals buying their service. In short, an effective market makes it almost impossible for fund managers to produce value for their clients in the long run.No argument has only one side though, other experts say that active management has a role to play because not all investors are rational. This irrationality can lead to mispricing on financial assets in the marketplace and in turn lead to an ineffective market where active management can fill a much needed role. The purpose of this study is therefore to see if active management strategies can create a higher risk adjusted return, taking management fees into consideration, during times of high volatility when the uncertainty is at its peak.

AimThe purpose of this study is to analyze factors that affect the price on tenant-owner apartments in the central parts of Uppsala. Special attention is put on analyzing how the monthly fee and the location affect the price. The hypotheses are that the monthly fee and the distance to the central part of the city have a negative effect on the price. A number of additional price affecting factors was taken in consideration during this study.MethodThis study is mainly based on data supplied to us by Mäklarstatistik. The supplied data consists of information about tenant-owner apartment sales in Uppsala during a year under 2008 and 2009.

The district heating load is seasonally dependent, with a low load during periods of high ambient temperature. Thermal energy storage (TES) has the potential to shift heating loads from winter to summer, thus reducing cost and environmental impact of District Heat production. In this study, a concept of high temperature borehole thermal energy storage (HT-BTES) together with a pellet heating plant for temperature boost, is presented and evaluated by its technical limitations, its ability to supply heat, its function within the district heating system, as well as its environmental impact and economic viability in Gothenburg, Sweden, a city with access to high quantities of waste heat.The concept has proven potentially environmentally friendly and potentially profitable if its design is balanced to achieve a good enough supply temperature from the HT-BTES. The size of the heat storage, the distance between boreholes and low borehole thermal resistance are key parameters to achieve high temperature. Profitability increases if a location with lower temperature demand, as well as risk of future shortage of supply, can be met.

Syftet med vårt arbete har varit att beskriva hur kommunerna kvalitetssäkrar den interna kontrollen. Utifrån syftet har vi formulerat problemformuleringen. Kvalitetssäkrar kommuner sin interna kontroll och i så fall hur och med vilka aktiviteter utförs det? Vi valde att göra vår uppsats med hjälp av fallstudiemetoden. Vi utförde intervjuerna i tre kommuner och där intervjuade vi tre ekonomiansvarig/personer som arbetar med den interna kontrollen samt tre sakkunniga revisorer.

A new type of chartered holiday, fitness holiday, has evolved during the last years and has also been mentioned in different media channels. Despite this, fitness holiday is a relatively new and unexplored phenomenon, which caught our interest to further explore this. The desire to travel on a holiday of this type has also increased. Therefore, a study about this particular phenomenon with focus on the traveler?s motives behind the choice to go has been done.It?s a qualitative study and most part of the data has been collected during a field study to Playitas Resort, Canary Islands.

Aim and questions: The purpose of this paper is to clarify the responsibilities employers have for rehabilitation and to explore how it conforms to an employers' actual condi-tions. Furthermore, the intention is to increase knowledge of how employers interact with other partners in the rehabilitation process and what affects sick people to return to work. The following three questions form the basis of this paper: What are employers? responsibilities for rehabilitation under the law and how is it consistent with an employer's actual conditions? What is the role of employers in the rehabilitation co- operation with other actors? What factors influence sick people to return to work?Method: The paper has used a true scientific and a legal sociological method to examine how the regulated employer responsibility for rehabilitation relates to what is practical in re-ality. To achieve the purpose, four empirical interviews were conducted with Örebro Municipality, Insurance, occupational health Previa and a doctor, which all of them have an important role in the rehabilitation process.

VikingGenetics is one of the world's largest breeding companies. 2008 was launched two new products, X-Vik and GenVik. Now VikingGenetics want to get information about the effects of the marketing. We have investigated the differences in knowledge and use of the products between different livestock associations, size of herd and farmers' breeding interests. The method used was by sending out a questionnaire by mail.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

Tourism is often being viewed as one of the worlds largest sectors and a great contribution to growth and development. There is a large motivation amongst developing countries to promote themselves as a tourist destination, since they expect the tourism to generate economic growth. The government of Thailand has been promoting tourism since 1960, and the number of foreign visitors has increased from 100 000 back then to 13.5 million in 2006. The purpose of this paper was to investigate weather the increasing tourism industry in Thailand has pulled resources away from other sectors of the economy towards the tourism sector, and in that way harming Thailand?s international competitiveness and causing deindustrialization.

To fit into our society the dogs of today need a good mentality. To investigate their mentalitydifferent behavior tests have been developed. The tests are useful tools in the selection ofbreeding animals as well as for working and companion dogs. To counter the demand for atest that could be suited for all kind of dogs, regardless of their future function, the mentalitytest Beteende- och personlighetsbeskrivning hund (BPH) was developed. BPH consists ofseven subtests that expose dogs to various situations that can be found in everyday life, suchas meeting an unfamiliar person, sudden noises and suddenly appearing objects.The aim of this study was to find out if there are differences in physiological values betweenindividuals, validate the behavior observations during BPH and get aware of how the dogsexperience the situation.

Authors: Tobias Nilsson & Vedad LjeljakSwedish title: A case of a football club?s brand. En fallstudie om en fotbollsklubbs varumärke, ?Kall hjärna, varmt hjärta och rena händer?AbstractPurposeThe purpose of our study is to understand brand building of a Swedish professional football club. MethodThe method that has being used in the essay is a qualitative study where we have used semi constructed interviews to create a deeper understanding for brand building in a football club.

The use of artificial insemination (A.I.) as an alternative to normal mating in dog breeding in Sweden are controlled by regulations from the Swedish Board of Agriculture and by ethical rules assigned by the Swedish Kennel Club. Only veterinarians, who have a specific certificate and are specially trained and educated, are allowed to perform inseminations in dogs. Each artificial insemination must be documented and reported to the Swedish Kennel Club (SKK) which, on the behalf of the Swedish Board of Agriculture, yearly presents statistics concerning the use of A.I. in Sweden. The objective of this study was to illustrate the use of artificial insemination in dog breeding in Sweden for the last decade, using the yearly reports from the Kennel Club during the period of 1995 to 2004.

In a press release from the Swedish church it says that the pressure from people who are in need is increasing on the deacons in Sweden and that it?s getting higher each year. This study contains the search of knowledge about the deacons of the Swedish church, if they actually feel an increasing pressure and in what way, how they are handling the possible pressure from people in need, if that pressure is too high and if the deacons feel that they can assist the people seeking their help. The study also aim to provide more knowledge about the deacons experiences of the opportunities and boundaries (or obstacles) they meet in their line of work and how they handle the boundaries when/if they can?t provide the help that the people need.

Surgical site infections are a recurrent problem in veterinary medicine. A 2-5 % infection rate in clean surgery has been reported. During the last years the increase in methicillin resistant staphylococci has also taken its toll on veterinary medicine, demanding a stricter hygiene and antibiotic regime. The 2008 outbreak of methicillin resistant Staphylococcus aureus (MRSA) at the University animal hospital, Swedish University of Agriculture indicated that that the MRSA problem was now a real, possibly zoonotic problem.Since the first dog, in Sweden, was diagnosed as a carrier of methicillin resistant Staphylococcus pseudintermedius (MRSP) in a study in 2006, the infection rate by this bacterium has increased. In 2009 (January 1st - December 2nd) the National Veterinary Institute (SVA) has identified 58 samples as MRSP positive.