Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

This Bachelor's thesis in Environmental Science studies the quality of an index of performance measurement of Swedish municipalities' sustainability governance offered by the environmental magazine Miljöaktuellt. Executed for six consecutive years, this evaluation is arguably the most comprehensive and widely spread local sustainability assessment in Sweden. Contextualizing this quantitative measurement tool in the paradigm of New Public Management, the research questions posed are: 'to what extent does the index employed by Miljöaktuellt correspond to the requirements of a set of quality criteria for sustainability assessment?' and 'is the index appropriate as a measure of, or a goal for, Swedish municipalities' internal sustainability efforts?' Through the perspective of evaluation theory, Miljöaktuellt's index is seen as a performance evaluation, thus categorizing this study as a meta-evaluation. Through a qualitative thematic approach, the index is analyzed using the 8 BellagioSTAMP-principles that were developed as tools for assessing quality of sustainability assessments as themes for the analysis.

This Master Thesis is a product development project that has been carried out in cooperation withLappset Sweden AB.The purpose has been to develop a group of products suited for parks andtraditional playground locations. The specific target area has been courtyards of newly builtresidential areas. (These pieces of open land resemble glades that can be found in the forest,which in Swedish is called ?gläntan? and has given name to the product family). Therefore thedesign should match contemporary architecture.

The aim of this thesis is to investigate how municipalities handle planning of megaprojects. The term megaproject here refers to a large project in terms of time, space, investments, numbers of agents etc. With an increasing importance of the phenomena the need of discussing the role local politics could take in this process is important.How do municipalities handle the difficulties that come with megaprojects and what roles do they take in their work with megaprojects? These empirical questions are tested on a case where the municipality of Lund works with the megaproject European Spallation Source (ESS). A theoretical question discusses the megaproject in the light of governance and government, and structures the analysis around these two important terms.Different parts of the municipality handle there part of the planning from there own logic.

AbstractTitle:                                                                                                                  The individual elder care?Author:                                                                                                              Dennis JonssonSupervisor:                                                                                                        Kerstin GynnerstedtExaminator:                                                                                                       Course:                                                                                                             2SA46E,  Programme for social workDate:                                                                                                                 20100526Key words:                                                                                                       public assistance, need assessments                                                                                                                                                              methods, individual public help serviceSummaryThe purpose of this paper is to describe and analyze the practices of needs assessment, and put them in relation to municipal policies and the autonomy of the elderly. Development managers are characterized as grassroots bureaucrats, then they are officers who are in the organization, but also has a direct contact with the elderly applicants for municipal assistance. I wanted to explore how these policies relate to the older people's autonomy and their implications for officer assistance in their daily work. As a theoretical starting point I have used out of a närbyråkratiskt perspective, and a negotiation perspective.

The essay's purpose is to find out why municipalities engaged in local labor market policies and the study focused on a smaller survey unit. In the paper an analysis is made of the Torsås municipality's labor market policy. The work also intends to structure the political organization and their cooperation with other players. The survey methods used were interviews and a case study. The essay results are based on two interviews.

?Ecosystem services are the ecosystems direct and indirect contributions of ecosystems to human well-being.? In order to reach the generation target and the environmental objectives it is important to increase the awareness of biodiversity and ecosystem services and it?s importance to human welfare and simultaneously highlighting the value of ecosystem services. The value of ecosystem services should be integrated into economic standpoints, political considerations and other decisions in the society. In today?s society there is a problem concerning that the value of ecosystem services are not considered in economic terms, which can result in solutions that are unfavorable for our welfare (Ministry of Environment, 2012).

Corruption is widespread, and exists more or less in all countries in the world. It is today high on the international political agenda as a result of globalization and is seen as a serious impediment to development. In 2011, Sweden scored 9,3 out of 10 on the Transparency International corruption index which gave the country a 4th place of 182 on the list. This refers to a rather low corruption. Although Sweden is a country with low level of corruption that does not mean that it is completely corruption-free.

The purpose of this study was to examine social workers working process in social assistance with focus on the child´s perspective. We were interested in learning about the existence of variations in approach and attitude between two municipalities. Question to be answered about what methods and approaches used by social workers to include the child´s perspective in the process of social assistance. Another question to be answered about what the manner in which social workers took into account the child´s perspective when the families apply for social assistance in relation to the operations and requirement. To fulfill the purpose, qualitative methods were used.

It has now passed two years since the new site- and construction law, PBL, went into force. It replaced the previous PBL applicable since 1987, and it involves relatively large changes in many different areas of the construction sector. The ambitions of the new law are for instance to simplify and clarify the legal text, increase efficiency in the permitting processes and improve the quality of construction. To achieve this, a variety of changes was made. Some of the most important are: inserted deadline in the processing of building applications, extended assessment of building applications, revised rules about controlplan and quality manager, a certificate is required to start and end the project, an additional meeting is inserted and the construction management of the municipalities will have to do a mandatory visit at the work scene.

The main purpose of this essay was to understand and discuss the problems the Swedishmunicipalities have when missing the profession in cultural preservation area. I have madetwo case studies where competence has been present in one and absent in the other. FurtherI intend to find out what material the Swedish municipalities needs in their work with theconservation of built environment.The first case describes Vallentunas main intersection and the adjustments needed toseparate it from the local rail road. It identifies what the municipality deems importantsuch as sight lines and access to the old church area. The ability to illuminate these itemshad not been possible without the knowledge and early participation of an expert in thefield of cultural resource management.The second case revolves around an old croft in Österåker that was subject for a plannedresidential area.

Large retirement numbers and fierce competition of available labour, results in municipalities have to be more attractive as an employer. One way for the municipalities to fulfil their staffing requirement is partly to increase their recruitment efforts, and partly to educate their existing employees. Discussions about the supply of competence are therefore pressing within municipal activity. The aim of the study was to investigate how the concept of competence is used within a municipal administration. The method that has been used is Norman Fairclough?s critical discourse analysis, a method that allows multi dimensional analysis.

Problem: In society of today corporate competence is an important factor for survivor and development. IT is developing rapidly and can not be ignored by companies. Then need for people with IT-competence is conquent increasing. A survey of corporate IT-competence is therefore of interest for companies as well as for local authorities. To determine the IT competence within an organisation, this competence has to be measurable.

As the population of senior citizens increase, various housing options are required for an increasing competitive environment within elderly care. This study addresses the concept of profile housing for the elderly by outlining its definition and providing options for the different kinds of housing options available within the municipalities of Stockholm and Solna. The study reveals that these locations have different definitions of what constitutes a profile home. Based on this, should one assume there are further definitions to cover additional municipalities?     This study also touches upon how a group of senior citizens would perceive their living conditions if relocated into such housing. Members of the group have also expressed that they would like to go about their daily activities as they have prior to being relocated. They want health professionals to enable and encourage participation in various daily activities..

For youths leisure activity the organized sport is vital. Young people become increasingly sedentaryand the healths of young people are the various municipalities responsibility. In Eskilstuna, thehandball is very popular but there are only three grounds that meet the standards of the dimensions ofa handball pitch, 40x20 meters. The same dimensions are used by floorball. Eskilstuna municipalityowns one of these, the other two is privately built and owned and the municipality rents time in thehalls.IF Guif and HK Eskil are two handballclubs in the central part of Eskilstuna.