We have chosen to write our essay in collaboration with Varbergs kommun, where our starting point is to improve energy efficiency by management control. Their occupation separates from a pure profit driven corporation and therefore the management controls have to be adapted accordingly.  The reason why we have chosen to write an essay about the management control opportunities to improve the energy efficiency depends on two different reasons. The first reason is that we find it very interesting, how with support from the management control it is possible to improve different parts of the operation. And the second reason is that Varbergs kommun expressed a wish that they wanted to improve their energy efficiency process.The purpose of the essay is to describe and analyze the opportunities with support from the management control to help improving the process of energy efficiency in a municipal operation.

The aim of this essay is to study the decision making process and implementation of the principle of political participation and influence for Roma minority in Sweden. The results regarding the decision making process is structured through a discourse influenced policy analyses. Problem picture and recommended measures in the political documents representing the decision making process are analysed through theories of minority rights and equality. The implementation is seen through, by the author given minority discourse and the work in the roma council and analysed by the same theories already mentioned.The results show that regarding the decision process the aim of art.15 in the framework convention is based on the idea of equality while the Swedish documents relates more to an idea of the right to speak for the group. Regarding recommended measures, the framework convention gives several recommendations on specific measures for political participation while the Swedish documents focuses on the general politics of the state.

Purpose:Our purpose with this essay was to see how a health promotion initiative could be profitability and how human resource cost accounting could be used for decision making. Does it cost more than it taste? Method:We have been using qualitative interviews with politicians, human health developerand accountants in a municipality. We have also collected data from a university lecturer which shows numbers from the health promotion initiative and how it is been affecting the involved staff. Result:The result show us that the politicians, human health developer and accountants all want to introduce physical exercising at work.

Title Becoming involved in the planning process - from the construction workers perspective.University/Institution Halmstad UniversityKeywordsEmpowerment through participation, construction workers involvement in decision making in the planning process, knowledge management and communication in the planning process, partnering, human resource managementAimThe aim of this bachelor thesis is to provide knowledge and examine how construction workers perceive involvement in the planning process of partnering projects, what they can contribute and what they get out of the planning process.Methodology The study was conducted with a qualitative approach in the form of semi-structured interviews.          The interview studie consist of 10 interviews with construction workers who are specially educated in participating in the planning process at the company ByggDialog AB.ConclusionAll respondents are positive to be involved in the planning process. The main advantages they can see is that they are able to influence technical solutions and methods that will be used later on in the production. Therefore it is important to consider when construction workers should be involved in the planning process so that they get the chance to influence in this decisions.When it comes to the decision making the construction workers should be involved in the decisions that are related to their tasks in the production such as technical solutions, choice of methods and materials. Their main duties and working hours should be in the production.Involvement in planning does not automatically mean that the construction workers are involved in the decision making, it is up to them how much they participate.

AimThe purpose of this study has been to help Åtvidabergs FF to find development opportunities by reviewing the internal communication and decision making process within the organization. In this study we have used two models, Johari window and Administrative man.Our study has two main questions. The questions at issues are:? Can Åtvidabergs FF with help of the communication model Johari window identify how the internal communication can improve?? Can Åtvidabergs FF use the Administrative man as a decision model?o Will the use of the model Administrative man lead to better decisions will be made?MethodWe have made a qualitative case study in a positivistic spirit. Data has been collected through half structured interviews.

The Motor Group of the European Council was commissioned in the autumn of 1997 to prepare a proposal for a new European Bus and Coach Directive. In the beginning, most of the Member States did not have the accessibility requirements as their main concern; still a smaller network with actors from the National delegations from Britain, Germany and Sweden would influence the other National delegations in the Council group to finally agree to retain the requirement of accessibility of the Directive. Within the EU decision process, the European Disability movement acted as a strong player during the whole negotiation process using the proposal to a new Bus and Coach Directive as a tool to influence key actors to go towards a Directive with a strong approach for accessibility.Policy Transfer and Policy Transfer Network are used as analytical tools to understand and structure the transfer of the question of accessibility during the negotiation process. Actors understanding how the bureaucratic process works within the EU decision system have a chance to contributing for the changes in the directions they wishes for within a range of policy areas. The principal aim of the Directive was to guarantee the safety of passengers and to provide technical prescription in particular to wheelchair users.

Background: High demands are today placed upon Swedish elderly care nurses as more elderly live with multimorbidity while the hospital bed capacity is becoming lower. Aim: The aim of the study was to explore nurses? perception of decision-making in situations with acutely ill patients in nursing homes and which factors may influence the decision about transferring patients to the emergency department or not. Method: This is a qualitative study with a phenomenographic approach. Semi-structured interviews have been conducted with 11 nurses working in nursing homes. The data analysis was based on Dahlgren and Fallsberg (1991) data analysis. Result: Three different description categories were presented, which describes variations of the nurses? perceptions.Feeling comfortable in making the decision; which involved the nurses feeling confident in the decision-making about transferring patients to the emergency department or not.Hesitant in making the decision; which described how nurses perceived the decision-making as problematic, with regard to transferring patients to the emergency department.Many wishes to consider in taking the decision; which explained how nurses? decision-making was influenced by requests from the patients or from people close to them.Conclusion:  The study reflected how  supporting and aggravating factors could influence how nurses in nursing homes perceived the decision-making and how nurses have to take in consideration different opinions concerning the decision making process of transferring patients to the emergency department or not.

The relationship between dividend policy and investment is a controversial area and the relationship between these two may differ depending on the company's priorities. The study examines this more closely by studying dividend policy's impact on investment and how it differs depending on the company?s market capitalization. The study is based on companies listed on the OMX Stockholm within the segments Large Cap and Small Cap, during the period between 2003-2012. Secondary data was obtained from each company's annual reports where relevant data was used to operationalized into measurable variables.

Recent developments suggest that private and public companies are moving towards a more service-oriented business. Service orientation means that hardware is often sold in packages with service agreements, which makes the investment more difficult to assess. The challenges that arise will be to assess the value of the overall package, the information needed to make informed decisions and the operational requirements in combination of hardware, software, support agreements, training and more. The paper therefore aims to examine how decision makers can evaluate the benefits of these investments and obtain a stronger base to make better decisions. There is within the area of radiology in the region of Västra Götaland a pronounced need for a better flow of information regarding medical equipment and related service agreements.

Making decisions have always been part of human life. Political decisions consist of many participants with both formal and informal ways to highlight problems and reach the political agenda. Processes difficult for an individual to distinguish and understand surround political decision-making. The purpose of this study is to investigate the decision process for a specific political issue, Swedish wine producers' desire to be able to sell their own wine at their vineyard; gårdsförsäljning. This is currently prohibited in the Swedish model due to an alcohol monopoly.

AbstractThe purpose of this thesis has been to investigate if the Swedish legislation concerning taxation of dividends to foreign investment funds is in violation to EU law. Furthermore, the thesis will analyze if the Fondskatteutredningens suggestions to changes in the current legislation is appropriate to the purpose it tries to obtain.Today there is a difference in the taxation of dividends paid to Swedish investment funds and foreign investment funds. Dividends paid to foreign investment funds is being taxed in accordance with the Coupon Tax Act (1970:624), in which no deduction of the tax is possible. Swedish investment funds on the other hand have the possibility to deduct as much of the received dividends that they have given in dividends to its shareholders.The difference in the taxation between investment funds because of origin has been reviewed by both Swedish court and by the European Court of Justice. It has in these cases been up to the courts to review if a difference in taxation of dividends could constitute a violation of the free movement.

This thesis studies the way valuation of investment properties is conducted in accordance with IAS 40 and how reliable these valuations are. This has been conducted by studying ten Swedish real estate companies listed on the NASDAQ OMX, during the period 2005-2008. The study shows that all companies use valuation models to determine the fair value of investment properties. Two different types of models have been identified. Companies that use the cash flow model show inconsistencies in time horizon, and how they determine the horizon value.

Syfte: Syftet med studien är att undersöka och presentera vilka investeringskriterier som svenska kommuner använde år 2011 vid byggnadsinvesteringar, samt i vilken utsträckning extern hjälp vid investeringsbedömning och utförande av byggnadsinvesteringar användes.Frågeställning: Vilka samband fanns mellan investeringsandel per omsättning och i hur stor utsträckning beslutade byggnadsinvesteringar blev dyrare än beräknat?Vilka skillnader fanns mellan större och mindre kommuner med hänsyn till investeringsbedömningar i byggnader?I vilken utsträckning förekom samarbete mellan kommuner gällande byggnadsinvesteringar?I hur stor utsträckning anlitades extern hjälp med projektledning och kalkylering vid byggnadsprojekt?Metod: Studien är baserad på en webbenkätundersökning med 44 deltagande kommuner och en personlig intervju. Denna undersökning analyserades och jämfördes sedan med en referensram baserad på sekundära källor.Slutsats: Större kommuner behöver förbättra sina planeringar och kontrollera sina byggnadsinvesteringar i och med att investeringarna ofta är större och fler saker kan gå fel än för mindre kommuner.Fler kommuner borde samarbeta mer vid byggnadsinvesteringar för att på det viset kunna matcha byggföretagen vid upphandling.Kommunerna bör fortsätta kontrollera den externa hjälp de använder vid byggnadsinvesteringar och göra tydliga kontrakt..

The fast developments in information and data technology during the recent years have accentuated the need for the business manager to interpret and act on information from the surrounding environment. Today we know little about what information is really used in the unique decision-making. Further, little is known about how information should be designed to fit people with a more intuitive approach to interpreting information. This study is therefore about the difference between peoples approach to interpreting information and how information should be designed to fit those with a more intuitive approach to interpreting information. The application is made to dairy farms in Sweden. The literature review describes the strategic leadership, the decision-making process and the intuitive and the analytic thinking.

This thesis examines the conditions for participation in the decision making process of a possible mine establishment in Storuman municipality in the north of Sweden. This is done through a case study where the main actors are the mining company Nickel Mountain AB, the municipality Storuman and the Sami village Vapsten. As a theoretical framework Cecilia Eriksson?s division of democratic theories is used as a starting point. Methods as described in deliberative democratic theory, such as discussion by effected community members, are seen as a method within the participatory democratic tradition, not a theory of its own.