Background: A large number of companies works as a link between manufacturers and final users. These companies buys and stores goods to be able to deliver when a need comes up later in the chain. The storage could have a negative effect on profitability and therefore places great demands on the management control systems. ABC as a method has been used with some success in manufacturing for over ten years. In wholesale companies the method is not frequently used.

The Baltic Sea is threatened by eutrophication that largely is due to nutrient leaching from farmland within the catchment area. To solve this problem the surrounding countries cooperate within various configurations such as HELCOM and the EU-financed project Baltic Compass. Poor manure management in Russia has been discussed frequently the last couple of years. A literature review of different types of reports and legal acts is the core of this degree project which has been performed in connection to two ongoing research projects financed by EU (Baltic Compass) and SIDA. It is supplemented with interviews with Swedish agricultural consultants and travel reports from two occasions when I had the opportunity to discuss with Russians active within the agricultural sector. Different hypotheses were investigated and discussed. The environmental debate in Russia is quiet and there is a widespread approach that economic profit always trumps environmental concern ? a Soviet heritage that influence the Russian agriculture considerably. The Russian legal acts on stable manure management focus mainly on sanitary questions and only secondary on nutrient leaching.

This report is about the impact climate change has on the water and sewage systems in general, and the situation in the municipality of Karlstad in particular. Which vulnerabilities are linked to water and sewage systems with regard to climate change and extreme weather situations, what are the possibilities to adapt the system to this and what significance does climate adaptation of the water and sewage systems have in relation to sustainable development?To answer these questions I have studied literature on the subject and interviewed several people who work with these types of questions. The answers I have received state that there are a multitude of vulnerabilities linked to the water- and sewage systems, but that there are also many strong interests which strive to take measures and adapt to a changed climate. I have also come to the conclusion that the starting points and views of the possibilities to act differs between the people that I have interviewed, but that theses problems are built into the concept of democracy..

The horses have been in the care of humans for about 5000-7000 years. But even though the horses have been domesticated and artificial selected for such a long time their natural behaviours and instincts still remains. In the rich countries there are many people who have the opportunity to ride either on their own horses or at riding schools. Many of these people have not grown up on farms and have no experience of handling big animals. This can lead to implications of the horses? welfare.

A big part of assets in companies today consists of their employees knowledge and skills. In today?s society knowledge insensitive companies are increasing. The survival of these companies lie in the knowledge of their employees, which make it of great importance that knowledge transfer is managed properly. Knowledge transfer is important since it makes it possible for co-workers to apply old solutions to new problems that arise, using knowledge that already existing within the organization.

ABSTRACTBackground: The incidence of type 2 diabetes is increasing worldwide. Early intervention in form of medication, advice on self-management and lifestyle changes is necessary to avoid complications. Few Swedish studies are made on the diabetes nurse?s views on promotion of self- management.Purpose: To examine the diabetes specialist nurse?s experience of promoting self-management to patients with type 2 diabetes in primary care.  Method: A qualitative explorative study where eight diabetes nurses were interviewed. The interview guide consisted of semistructed questions concerning the promotion of self-management.Results: The diabetes nurse?s role in promoting patient self-management is significant, if resources are available in the form of adequate time for the patient and good team work.

Syftet med examensarbetet är att tillföra ny kunskap inom den svenska earnings management forskningen genom att undersöka kapitalstrukturens eventuella korrelation med earnings management. Uppsatsen har en kvantitativ metodansats, paneldata regressionsanalys används för att genomföra studien. Arbetet grundar sig i tidigare forskning på earnings management området. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgår från 231 företag listade på den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.

Abstract The purpose of this study was to find out how leisure educator´s reason about children?s learning and development, and their view of their own role in the process. Four leisure educators were interviewed to answer these questions. The study is based on qualitative interviews, wich means that the interviewer must interpret and understand what the respondents want to say. This is to get a deeper knowledge of the subject. The results show that the leisure educators believe they have a large and important role in children's development and learning.

The purpose of my study is to find out which way the extended school staff has their knowledge about conflicts, what they think is the cause of a conflict and how they handle conflicts.To answer these questions, I have chosen to do interviews with an available group. I interviewed six persons of different gender, age, nationality and they have been working from three to twenty years at afterschool care.I have analyzed my empirical material using Szklarkis four causes of a conflict and Malténs strategies for conflict management.My conclusion is that the after-school staff's knowledge is mostly based on experience, partly through work with children group in afterschool care and as a youth leader in the voluntary sector. The strategy almost always used for the after-school staff were the collusion strategy.

The thesis aims to examine how companies optimize the human capital from a value creation perspective. The value creation will be related to transfer of knowledge, recruitment, staff turnover and development. The thesis has a deductive approach and six qualitative interviews have been conducted. The results from the interviews will be strengthened with a quantitative data analysis of two measurements; value added per employee and human capital efficiency. The theoretical framework includes definitions of human capital.

During the last decades the Swedish local party systems have gone through some considerable changes. The number of parties present in local party systems have increased and in some cases even doubled. This makes coalition building between parties complex and parties will be forced to rethink their coalition strategies and adjust to the new circumstances. Theoretically, coalition building has often been considered and applied to national data and there have been just a few attempts to develop and theoretically explain coalitions on a local level. Thus the aim of this paper is to use different theoretical approaches to local data to test the significance of traditional coalition theories.

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

The aim of the study has been to explore certain aspects of implementation perspectives and to analyse the introduction of an environmental management system called ecoBUDGET in the Municipality of Växjö. A framework has been developed through thorough studying of earlier research in the field of policy implementation in public administrations. The framework is made up of the steering relationship between politicians and public administrators, decision making and implementation and the ability, want and understanding of how and why decisions should/could be implemented. By using this framework in combination with interviews held with individuals that host valuable knowledge and experience of the system these questions were to be answered:-What factors in the implementation process of ecoBUDGET can be seen to have facilitated alternativly hindred the integration of the environmental management system within the municipalitys administration and companies?- In what direction has the integration of a sustainable devleopment thinking for the environment thru ecoBUDGET evolved within the organisation?The result came to be that sustainable development and the strive for this is more and more amalgamated in to the everyday work within the municipal organisation and that the environmental management system is likely to have played a part in this..

E-handelskunder vill ha möjlighet att handla snabbt och direkt oavsett tidpunkt eller plats. Därför är integration mellan e-handel och affärssystem viktigt för en lyckad e-handelslösning. Detta känner de flesta företag till och idag är inte tekniken något större problem. Att företag trots detta inte integrerar systemen beror på verksamhetsbaserade orsaker. De stora kostnader som integrationen i initialskedet medför anges också som ett skäl till att systemen inte integreras, kunskap saknas om de långsiktiga vinster som integrationen ger.

Hållbarhetsbegreppet har fått allt större betydelse. I bankvärlden, är det inte en fråga om, utan hur ett företag ska arbeta med hållbarhet. För att uppnå hållbarhet är det viktigt att förstå hur en strategi måste genomföras, ständigt utvecklas och kontrolleras, för att resultaten ska följa i enlighetmed de strategiska målen..