Background and problem: Higher and other demands are made on management control systems in organizations which have a superior non-financial objective. Systembolaget, a state-owned company with monopoly to sell alcoholic beverages in Sweden, combines two main objectives which can be considered as conflicting, one financial target and one superior non-financial public welfare target. The research questions are focused on the translation of information through the organization?s levels and if the management control system makes it possible to run the organization according to both of the two main conflicting objectives.Purpose and Delimitations: To describe, analyze and evaluate how management control can be used in an organization, which is not profit maximizing and has both non-financial and financial objectives. The essay does not try to describe or draw generalized conclusions regarding general perspectives on Systembolaget?s assignment and objectives.Method: A qualitative and evaluative case study based on interviews with five employees at different levels in Systembolaget has been carried through.

Det råder i dagens läge en hård konkurrens mellan såväl bolag på den inre marknaden som mellan olika regioner. Möjligheten till ökat samarbete mellan bolag från olika EU-länder är en viktig del i att stärka Europas och de europeiska bolagens konkurrenskraftighet, vilket exempelvis kan göras genom gränsöverskridande fusioner. Det tionde bolagsdirektivet är således tänkt att möjliggöra och underlätta sammanslagningar av bolag från olika medlemsländer. Den 13 december 2005 kom det dock en dom från EG-domstolen som i viss mån kan tänkas underminera tanken bakom det tionde bolagsdirektivet. I Sevic Systems-domen, uttalar nämligen EG-domstolen att det ändå, trots att det tionde bolagsdirektivet ej ännu trätt i kraft, är möjligt att genomföra en gränsöverskridande fusion mellan två bolag, även om ett sådant förfarande ej är möjligt enligt de berörda ländernas lagstiftningar.

The aim of this study was to compare educational systems in Sweden, Czech Republic, Italy and Scotland. In the light of the Bologna Declaration signed in 1999, I was particularly interested in comparing social work educations in these four countries. Especially to clarify how far they have come to fulfill the goals of the common European educational policy.Central questions asked were: How do the educational systems look like in each of the four countries? How are the social work educations organized in each of them? In what ways do the social work educations differ? How can we explain such differences?Each country in this study represents a different welfare regime, and therefore I was challenged to find out if this has an impact on the implementation of the incentives of the Bologna Declaration. By studying various documents from the European Union, documents from each country and presentations of various social work programmes, I have come to the conclusion that the differences found mainly depends on the historical and socioeconomic traditions in the countries.

The economical and judicial cooperation that EU constitutes results in that there is an increasing amount of international disputes arising. These international disputes in turn result in questions concerning private international law. The principle of mutual trust is not only an important principle in the entire judicial cooperation but especially important in the area of private international law. The principle means that the member states have to trust each other and the different legal systems. The aim of the principle is to ensure a well functioning internal market that is permeated by free circulation and freedom of establishment.

AbstractMy purpose with this composition was to investigate how the pupils at the nine-year compulsory school year eight describe the subject sport and health in school. The results from the interviews were compared with some of existing ideas and theories that are used in work for health of today. The studies that earlier has been done in the subject have in the most cases had focus from an adult perspective, with a view to look at the subject sport and health. I choose to examine what possible experienced health factors from a perspective of pupils, witch are important for the pupils to reach physical between the subject, what did they learn about health at the lessons and how they define the conception of healthIn my qualitative study I used interview to investigate the pupils describe of the subject sport and health in school. The choice of method was inductive in purpose to develop ideas and hypothesis in the subject.

Electrical stunning is the method that has been used in Sweden to stun broilers prior to slaughter. However, for reasons of animal welfare and meat quality, research has been made in the EU to develop new stunning methods. Gas stunning is now regarded as the best alternative. In this study literature has been reviewed with focus on different gas stunning systems and observations have been made at two different slaughterhouses regarding animal welfare before, during and directly after stunning. At one slaughter plant carbondioxide was used in a two-stage system where the birds were standing on a conveyer belt during the stunning procedure.

The retail banking market in Sweden is highly concentrated and oligopolistic. This has been confirmed by numerous reports from different competition authorities within the EU, for example the Swedish competition authority. A considerably high number of different sorts of competition barriers has been pointed out in these reports. The competition barriers are mainly directed to the smaller banks and the potential competition. The retail banking market in Sweden is dominated by four major banks, which together has over 80 percent of all market shares.

Detta examensarbete har utförts på Vattenfall Eldistribution AB i Trollhättan och syftar till att beräkna förlustförändringarna i lågspänningsnätet då mikroproduktion i form av solceller ansluts.Genom att ansluta mikroproduktion i lågspänningsnätet kan nätets energiförluster reduceras. Denna reducering samt den energi som inte behöver överföras från överliggande nät anses vara den nätnytta solceller ger upphov till.Samtliga elproducenter som är anslutna till elnätet har rätt till ersättning för nätnytta uppkommen av produktionen. Ersättningen skall baseras på inmatad energi samt vid vilken tidpunkt inmatningen sker. För mikroproducenter är det svårt att motivera att i varje enskilt fall beräkna nätnyttan, varför ett generellt schablonvärde beräknats för Vattenfalls lågspänningsnät. Beräkningen har utförts utifrån uppmätta sol- och lastdata på sex olika lågspänningsnät vilka tillsammans anses representera ett generellt nät.

The aim of this study is to investigate variations of conceptions among prison librarians, concerning mediation of information from an ethical perspective. We have performed interviews with nine librarians and used the phenomenographic approach when analyzing the material. Sixteen categories of conceptions were found, distributed on four aspects of the phenomenon, the act of mediating information to inmates. The results show a variety of conceptions among the librarians. The four aspects cover conceptions about the inmates as users of the library services in prisons, conceptions about the information need of the inmates, conceptions concerning policies, guidelines and laws and conceptions about information access in the prisons.

Automatic milking systems (AMS) are part of a growing trend in Sweden and the number of milk-producing farms is decreasing rapidly. One main reason for the AMS is its ability to facilitate work for the farmer. The effects of introduction prior to calving have not been documented earlier and farmers are not in agreement, however they seldom see a problem with the introduction. The aim of this report is to find differences between two groups of heifers, where one group is trained i.e. introduced to the AMS before calving and the other group is introduced after calving.

Racial discrimination can occur in many ways ? intentional and non intentional ? and in many places ? perhaps most observed in the labor market. The Swedish labor union, LO, is an important party in this market, and discusses the issue frequently in a number of different documents. These documents are being analyzed as discourse in this study, with attention paid to the rhetoric regarding ?immigrants?, i.e.

Failed system development projects are a common sight within the IT-industry. During the last ten years we have seen several more or less disastrous high profile projects being reported in the news. One aspect that might hold some of the responsibility for these failures is the fact that more organisations are knowledge intensive which makes their work processes difficult to capture in computer systems. How requirements engineering is handled becomes even more important in these cases, where processes are unpredictable and rely on individual judgement and knowledge. In this study we have examined the challenges of developing systems for knowledge intensive businesses through a method of qualitative case study of a university laboratory.

The Swedish government decided in 1996 that the governmental authorities are to implemementenvironmental management systems. Each year, the Swedish Environmental ProtectionAgency compiles the authorities? reports on their environmental management systems. Thecompilation shows that not more than 20 % of the authorities perform environmental audits.This study aims to investigate the authorities? view of internal environmental audits, the incentivesof performing them.

Syftet med denna C-uppsats är att genom Pincus och Minahans resursinriktade systemteori undersöka innebörden av hur samhälleliga system tillgodoser hjälpbehov för klienter som uppbär försörjningsstöd under lång tid. Målet är att skapa en strukturerad bild av vad som är bidragande faktorer till långvarigt beroende av försörjningsstöd samt hur samhälleliga system arbetar med insatser gällande dessa faktorer.Frågeställningarna är följande:Vilka hjälpbehov framträder genom journalerna för undersökningsgruppen?Hur adresseras dessa av samhälleliga system och vilka slutsatser kan man dra av detta?Resultatet visar att hjälpbehoven som tillgodoses är av olika karaktär och att det samhälleliga resurssystemet ibland ersätter formella och informella resurssystem när dessa inte är välfungerande. Slutsatsen visar att samhälleliga system kan motarbeta varandra och att detta då blir till men för den enskilde.Slutsatsen visar också att preventivt arbete för att förhindra att långvarigt beroende av försörjningsstöd uppstår är viktigt..

The study deals with the causes of unjustified differences in pay between women and men in the banking sector. The purpose of this paper has been to examine how a gender project implemented in the private banking organizations from a gender-and implementation perspective. The aim of the project examined is to even unjustified differences in pay between men and women in the banking and finance sector. The main issues are: ? How has the project been implemented and what are the real and perceived results? ? How can the opportunities and barriers to successful implementation course with emphasis on gender? The method used is a qualitative study, where the empirical material consisted of focus group interviews.