The purpose of this masters thesis is to examine how managers in public libraries are managing financial cuts. Questions posed are: What strategies are used by the library manager to handle the cuts and how are the strategies being worked out? What are the consequences of the cuts? How do the managers use their library plans in the work with the cuts and how do the plans change as a consequence of the cuts? Library managers in eleven communities are interviewed about their financial cuts in 2003 and/or 2004. The result shows that cuts are made in different ways. The study analysed the managers statements with a model about strategies created by Oulton.

'Teachers in current Swedish child- and youth literature' is an essay that attempts to understand the reasons behind why authors portray teachers the way they do. The foundation and focus point of this essay are ten Swedish child and youth books that were all published during 2012. Throughout this essay I have analyzed the fictional teachers in these books using the discourse analysis method but also employed a gender perspective. The main questions were these: Do the teachers presented in these books follow the curriculum LGR - 11, or do they represent the authors own education experience brought forward to current settings? Furthermore, was there a difference in how female and male teachers were represented? And if so what, possible reasons could account for that? The conclusions made were thus: ? The teacher characters within these books were mostly a throwback to days gone by, therefore reflecting the authors own memories of their school. ? They were mainly presented to the reader in a negative light which most likely has its roots in how Swedish school and Swedish teachers have been portrayed within the mass media. ? That there was indeed gender stereotyping in how female and male teachers were described..

Prior studies have shown that earnings management can be used either to inform or to mislead investors about the future performance of a company. However, few studies have examined the impact of earnings management on forecasting return on equity (ROE). The aim of this thesis is to investigate whether the ability to forecast next year's ROE is improved when taking earnings management, measured as discretionary accruals, into account. This is examined by comparing a forecast model that takes the magnitude of discretionary accruals into consideration with a model that does not. The study is based on companies that were listed on the Stockholm Stock Exchange during 2002-2012.

This thesis examines the verification of the terms and conditions stated in contracts based on the Public Procurement Act. In March 2013 the Swedish state procurement commission released " Good Business - A Strategy for Sustainable Public Procurement " (SOU 2013:12), which found that the proportion of control and verification is relatively low. The thesis examine how verification is carried out and looks for an explanation to why verification is not more oftenly performed. To answer these questions two care studies, based on seven semi-structured interviews, is presented as the empirical material. Network theory has been used to analyse the empirical results, and aspects of commonly used theories such as contract management and "Markets and Hierarchies" by Williamson has also been taken into account.

This thesis aims to investigate what requirements companies have in order to achieve a successful legislative compliance control. The implementation of an environmental management system can help the company to structure their business and succeed with their environmental legislative compliance.Both small and medium sized businesses perceive that it is difficult and time consuming because the legislation can be difficult to interpret if you do not have the required knowledge. There are many companies that hire help in the form of consultants who audit their compliance, but this leads to a risk that the company will be exposed when the knowledge does not remain in the company if the consultant would cancel the cooperation. There are not so many tools today for businesses to obtain good legal compliance. The methods used are usually checklists included in the control program, and it costs a lot of resources to do everything needed.This study strives to deliver the expressed needs of the businesses.

Aims: The aim of this study is to describe how youth?s political exclusion is constructed as asocial problem. This is done through a study of a project which aim is to engage young peoplein politics.Method and theory: By interviewing the project?s manager and developer as well as eightparticipating young people different constructions of the problem of youth political exclusionhas been analyzed using the social constructionist perspective on social problems.Findings: The dominant perspective found in the empirical material includes framing youngpeople?s lack of political knowledge and self-confidence as the reason for their politicalexclusion. Even though the Youth Board (ungdomsstyrelsen) in Sweden officially views allyoung people as a resource, when youth politics are implemented through projects, this is notthe view that young people meet.

Purpose: The aim of this bachelor thesis is to explain how advancement factors affect men and woman to advance in their careers in the accounting profession.                                Methodology: A positivist approaches and a deductive approach, with a quantitative method was used to obtain the results of the analysis. Theoretical perspective: The theory describes the career stages, audit assistant, approved auditor, registered auditor, manager and partner. Their responsibilities and what it takes to get there is explained. Theory section also describes the different advancement factors from a gender perspective. Empirical: The empirical material is based on a survey conducted in respondents who represent the five career stages. The collected data is then analyzed using statistical tests. Conclusion: The analysis shows that the identified career advancement factors that limit and stimulates the male and female auditors? career ladder.

This paper is about sensemaking. By using sensemaking we have derived bankruptcy factors from business leaders? own statements about their bankruptcies. The focus in this paper is to ensure how business leaders create meaning about the bankruptcies, which is also our research question.To make the study feasible, we used a method that corresponds well to the purpose of our work. The collection of data started with collecting a number of newspaper articles with direct quotes from business leaders.

The purpose of this essay is to investigate the policy proposal The right to Challenge (utmaningsrätt) and the political motivation that has been used to implement it, as well as the result of it. The focus is on a case study of the implementing in Örebro municipality. Moreover, a comparative study is done to investegate the differences and similarities between Örebro and other municipalities that have chosen to implement The right to Challenge.The main question in this essay is How did Örebro?s municipality implement it and what was the result? There is also four minor questions: How was The right to Challenge motivated and what hopes did the politicans have for it? What has The right to Challenge so far contributed with in Örebro municipality? What do the entreprenures think about their oppertunity to challenge the municipality? What similarities and differences exists between Örebro and other municipalities that have chosen to implement The right to Challenge?The results that are presented in this essay generate conclusions that the implementing of The right to Challenge was motivated with arguments that it will result in increased diversity, improved efficiency, and reduced costs. This has however not been the case since very few challenges have been submitted, most likely due to a lack of promotion.

The purpose of this report was to investigate what characterizes a good psychosocialwork environment, and whether it may have impact on a vessel's safe voyage. Thisreport is proposed to increase the understanding of what creates a good psychosocialwork environment and its potential effect on safety at sea. In order to find out thesuccess factors for a good work environment group interviews were conducted in socalledunstructured focus groups. During these conversations, the participants discussedfreely by the question "what is a good psychosocial work environment for you?? Thesuccess factors were thereafter applied on selected accident reports, to investigate theextent to which they were represented and taken into account.The results of the study show three categories of factors: colleagues, communicationand competence, where colleagues are the main contribution to a good psychosocialwork environment.

The demand for biogas as vehicle fuel has risen sharply and there is a great need for increased production. A possible addition of vehicle gas can be produced by upgrading landfill gas which is formed by degradation of organic waste. This thesis investigates the potential of producing vehicle fuel from landfill gas in the region of Biogas Öst.In 2008, an amount of 32 million Nm3 landfill gas was extracted in the region. This level can be maintained for another ten years if the efficiency of gas extraction is improved. The annual production will decrease with time since landfills aren?t allowed to receive more organic waste.

This paper is an account of the work around the arrangement and registration of the archive of the Swedish Art-ists? Association?s archive. The Swedish Artists? Association is an association of artists that both makes exhibi-tions for their members? works and handles the Artists? House, called Konstnärshuset in Swedish. During the work with the archive the author faced a number of challenges and problems.

Sammanfattning Titel: Design ? en förmedlare av varumärkets identitet Fördjupning: Marknadsföring Författare: Daniel Andersson Jennie Pettersson Maria Rudenschöld Handledare: Christer Kedström Frans Melin Problem: I en värld där konkurrensen ständigt ökar, blir det allt svårare för företag att differentiera sina produkter på marknaden. Företagets varumärke och design har kommit att spela en stor roll då deras produkter skall särskiljas från konkurrenternas. Det krävs en medveten strategi och ett kontinuerligt arbete från företagets sida för att skapa en framgångsrik varumärkesidentitet och produktdesign. Ett sätt att skapa en tydligare position på markanden mot konsumenterna och gentemot konkurrenterna vore enligt vår mening att integrera arbetet med varumärkets identitet och design.

Good conditions in the workplace, fairness in the workplace and the social differences contribute to a general improvement in public health. A health-promoting leader is working to create a workplace that promotes health, supports its employees and contributes to their wellbeing. The purpose of this study was to investigate the first-line managers in the city of Västerås experience and deal with their conditions and obstacles in the health-promoting leadership. A qualitative approach was chosen and the selection was six first-line managers working in three different areas of the City of Västerås. Managers were interviewed by an interviewguide and the material was analyzed with a manifest content analysis, with an inductive approach.

Background: Pedagogical documentation is currently used as a natural part of the educational activities under the revised curriculum for preschool.Aim: The purpose of this study is to see how preschool teachers perceive and define educational documentation in preschool. The aim is also to see what opportunities and obstacles that may arise over the pedagogical documentation.Method: The study was conducted along a qualitative approach with questionnaires in order to reach more preschool teachers and thus obtain a broader picture of the subject content. From a phenomenological approach I have taken account of the preschool teachers' experience and perception of educational documentation and designed it to my own interpretation.Results: The results show that pedagogical documentation is an important tool in preschool teachers work not only found to contain a product, but seems more like a collection of a lot of products to be brought together into a whole..