This thesis is dealing with the programs of control regarding deceit and quality assurance within the Swedish social insurance administration in Skåne, the years 2002-2005. In 2005 the Swedish National Audit Office released a report regarding the lack of measures towards deceit and fraud, and the lack of quality in the data for decision making within the administration. The questions to be addressed are why the administration does not make up to the demands regarding quality and measures towards deceit that the government and The National Audit Office demands. The main source for data has been interviews with workers within the administration and annual reports from public authorities. To understand and be able to explain the problems within the administration the theory by Michael Lipsky regarding street-level bureaucrats is used.

The Effects of dietary biotin supplementation on hoof health in Swedish dairy cows - a controlled cohort field study. The aim of the present degree project was to investigate the effects of biotin supplementation on hoof health in dairy cows. The experiment was performed as a controlled cohort study in three commercial farms in western Sweden from January 2002 to October 2002. The cows were all housed in cubicle systems with transponder concentrate feeding systems. Within each farm the cows were allocated to either biotin or control treatment. The biotin groups received 20 mg of biotin per cow and day, starting 14 days before expected calving.

The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

System Andersson AB is a company located in Jönköping that works with developing computer systems for the mechanical engineering industry. As of today, when this report is written, the company is working on the development of a new Manufacturing Planning and Control (MPC) system. This new system aims to create not only a user friendly interface but also a modern, stylish interface. To achieve this, the company has decided to work with a, for them, new application framework; Windows Presentation Foundation (WPF).System Andersson is well known for developing systems for different kinds of touch screens, this project is no exception. For this new user interface the company wishes to implement different types of Drag&Drop functionality.

This paper is a research review in the realm of censorship systems andfiltering systems. It applies ethical considerations to the creation of censorshipsystems bringing forward discussion on the ethics of technology with thepurpose of limiting access to information.There is active research being done in the area of automatic content filteringand censorship systems. These are systems that can filter out undesiredmaterial, typically from the Internet, automatically. Used in some nations,many schools and even mandated in some libraries there are many ethicalquestions raised concerning censorship and access to information.Part of the review concerns the level of accuracy of these systems presentedby researchers in the field and the different approaches used. Reviewedarticles centre around automatic content classification and filtering ofpotentially harmful materials with regards to minors while some relate tocensorship technology in a wider sense.Results show a general lack of discussion concerning the ethics of thetechnology in the research reviewed.

Uppsatsen är baserad på en fallstudie gjord på Tetra Pak. Syftet med fallstudien var att utforma en lista med faktorer att som bör beaktas för att ett införande av ett Competence Management-system ska bli framgångsrikt. Tillvägagångssättet i fallstudien har varit en dokumentstudie och ett antal intervjuer. Använda teorier är hämtade från områdena Change Management, Knowledge Management, Competence Management och Human Resource Management. Undersökning resulterade i ett antal intressanta faktorer som bör beaktas.

This report will outline a proposal for the improvement of the baggage sorting facility at Arlanda airport. Swedavia is a state owned company group that operates, owns and develops airports in Sweden. One of their main roles is to create accessibility needed to facilitate and streamline the work at the airport.Swedavia is constantly working to develop new solutions and enhancements that will help to standardize and automate the work at airports without major impact on climate and above all adapt these solutions to work.The project has been aimed to identify and isolate the problem at the check-in counter, investigate the possibility of setting a speed control on the DC motor driving the luggage conveyer belt at the check-in desk so that the luggage does not lose tracking already there, as well as evaluate the new sorting systems planned to be introduce in the upcoming refurbishment of the sorting area.To determine the parameters that are used to regulate the speed of the baggage conveyor belt, information about the inputs and outputs that participated in the process was gathered. Information was collected both practically and theoretically. Process was followed and monitored by the supervisor of the company, and a theoretical study was done separately on my own.

AbstractBachelor thesis G3 in Business Administration, Linnaeus University School of Businessand Economics, Financial Control, 2FE90E, Spring Semester 2010Authors: Kennerth Eriksson and Leo H KochAdvisor: Lars-Göran AidemarkTitle: Balanced Scorecard in governmental organizations ? About, how and its meaning.Background:  The Balanced Scorecard is a Control System that includes both financial andnon-financial measures which intend to link the short-term business management with the long term vision and strategy. Businesses in the public sectors are different fromthe private sector on several levels and they often seek to reach multiple targets.Therefore, their choice of Control System becomes interesting. According to the SwedishNational Financial Management Authority (Ekonomistyrningsverket) among others, thereis no clear knowledge of how widespread the Balanced Scorecard is in governmentalorganizations. The lack of that knowledge is one of the questions at issue with this thesis.Is it only a few organizations that are using the Balanced Scorecard or parts of the model?Another question at issue is about how the Balanced Scorecard is used in the point ofcontrolling in the organizations we chose to investigate further.Purpose: The purpose of this thesis is partly to investigate the existence and use of theBalanced Scorecard in governmental organizations and partly to describe the design ofthe Balanced Scorecard in the studied organizations and explain why they have chosen towork with the Balanced Scorecard and what impact it has on them.Demarcation: The first part of this study has been demarked to only look at the existenceof the Balanced Scorecard in governmental organizations.

Syftet med uppsatsen är att undersöka frekvensen av krisstrategier inom livsmedelsbranschen och hur pass sofistikerade dessa strategier är. Vidare vill vi se närmare på en del av de moment som crisis management-teorierna behandlar. Förekomsten av krisstrategier är stor, men endast ett fåtal av företagens strategier uppfyller våra kriterier för att anses såsom mycket sofistikerade. Företagen anser själva att det är viktigt med crisis management, medan de i verkligheten inte i lika hög utsträckning har de element som författarna till den crisis management-teori, vi använt oss utav, menar ska finnas med. Företag som varit i en kris har mer sofistikerade krisstrategier än de som inte har upplevt en kris under de senaste 20 åren..

Syftet: Syftet med denna uppsats är att studera och kartlägga i vilken utsträckning användandet av formella styrmedel, i ambitionen att minska sjukfrånvaron, skiljer sig mellan stora och små företag.Metod: Vi har i denna studie tillämpat en kvantitativ forskningsmetod för att besvara uppsatsens forskningsfråga och syfte. Detta sker med hjälp av en explorativ studie, baserad på 60 slumpmässigt utvalda konsultföretag inom ekonomisk och juridisk verksamhet. Vi har utifrån befintliga teorier skapat hypoteser som testats på verkligheten och vi följer därför en deduktiv ansats. Det empiriska materialet har samlats in via telefonintervjuer och svaren har sedan sammanställts i olika tester i SPSS.Slutsats: Vi kan utifrån vår studie konstatera att användandet av formella styrmedel skiljer sig mellan stora och små företag i tre av fyra avseenden, nämligen användandet av nyckeltal, kalkyler som beslutsunderlag och användandet av förebyggande åtgärder. Detta trots att sjukfrånvaron inte skiljer sig åt mellan stora och små företag..

The aim of this thesis is to investigate the opportunities of classification of web pages. Two classification systems are compared; a library classification system traditional and a system that is developed for use on the web new. UDC is chosen to represent the traditional systems, and Yahoo! represents a so called new system. UDC is used by NISS Directory of networked resources, which is a directory that uses the system for organisation of electronic resources. Both systems are analysed from two different perspectives, a multidisciplinary and a timeperspective.

Title: A Business Perspective on Reducing the Climate Impact from Tetra Paks Transportations of Goods. Authors: Pär BerglundSebastian Lyngström Supervisors: Lars J Nilsson, Environmental and Energy Systems, Lund UniversityNils Månsson, Department of Business Administration, Lund University Problem Analysis: Increased awareness concerning climate change will put pressure on companies to reduce their climate impact. Problems arise when trying to reduce the impact from transportations due to companies? limited control on forwarding agents and difficulties measuring the emissions. Purpose: From a business perspective, this report will enable a reduction of the climate impact that arises from Tetra Paks transportation of goods.

The Swedish energy companies have several different systems for data collection of the energy consumption of their clients. Often computerized remote meter readers are put in practice in order to register the energy consumption of large companies. The majority of household clients, however, are read off by the assistance of manual methods. Household power consumption is read off once a year. As a result, these clients are not debited for their actual consumption; their invoices during the year are the result of estimations.

The purpose with our study is to investigate in which way a public field of action has succeeded to make the economic management more effective and also find out which factors/activities that have contributed to get the result of the budget in balance. We also want to find out in which degree the balanced scorecard (BSC) has contributed to the positive result of the budget. Method: We had started out from the qualitative method theory which is based on the hermeneutic theory, because we will interpret and understand. With this starting point we have chosen to use a case study with semi-standardised interviews supplemented with information from different documents, and to get the theoretic connection we have studied literature in the subject field. The analyse and even the theoretic connection have then started from, for this study, a special analyse model. Results: Througt systematic and target-concentrated management and through cooperated factors, with stress on a leadership that is both professional, visionary and un-combined, and there the staff´s is seen as a important resource, and there it is a clear strategy and objective to keep the cost of the activity within assigned budgetframe, has a public field of action, as the clinic of hab./rehab.

I en allt mer krympande värld, måste organisationer lära sig att snabbt reagera på marknadsförändringar. Medan organisationer blir bättre på att införa nya affärsprocesser, kvarstår problemet med en tungrodd och svårföränderlig IT?miljö. Det hela görs inte bättre av att organisationer blir mer och mer beroende av sin IT?infrastruktur.