Bakgrund: Intresset kring internkontroll har ökat efter att ett flertal skandaler har uppdagats i större organisationer runt om i Sverige. Trenden visar att organisationer kommer öka sina satsningar på internkontroll de närmaste åren för att minska riskerna för oegentligheter. Det ställs också högre krav på kommunerna att utnyttja sina resurser så effektivt som möjligt och de har ett stort ansvar gentemot sina invånare när det gäller den externa redovisningen. En kommunal muthärva har nyligen uppdagats i Göteborgs Stad vilket ledde till en nödvändig granskning av internkontrollen och en stark förbättring krävs.Syfte: Utgångspunkten är att utifrån COSO - modellen, som är en erkänd metod för att säkerställa internkontrollen, se om Kungälvs kommun har tillfredställande rutiner. Syftet är att kunna ge förslag på förbättrande åtgärder.Genomförande: Studien genomfördes med både en kvalitativ och en kvantitativ metod.

Syftet med denna uppsats är att berika den befintliga teorin om verksamhetsstyrning inom offentlig sektor med fokusering på överensstämmelsen mellan mål och resurser i den offentliga hierarkin. Undersökningen är av en fallstudiekaraktär där forskningsprocessen bestått av ett antal personintervjuer. Dessutom har vi samlat in en del sekundär data som var nödvändig för att slutföra studien. Vi har valt att utgå från teorier som behandlarverksamhetsstyrning med tillhörande komponenter Empirin består av insamlat material från intervjuer som ägde rum på Malmö Stadskontor, två stadsförvaltningar samt två grundskolor i respektive stadsförvaltning inom Malmö Stad. Våra slutsatser påpekar att det finns klara avvikelser mellan mål och resurser inom de studerade enheterna.

Due to poorly functioning local and regional markets, the smallholders in San Francisco, Petén, were dependent on intermediaries that took advantage of the smallholder?s distance to markets. In an attempt to secure income and strengthen their bargaining position, 189 smallholders joined forces through the creation of a social smallholder network, held together by a community based enterprise. This enterprise was initiated in 2011 with the help of government incentive programmes and NGOs that within a few years will leave the enterprise to auto regime. This study treats the sustainability of a community forest based enterprise, Chachaklum, in northern Guatemala. The study identifies factors that enable smallholders to organize themselves in order to obtain business practices that support an improved standard of living.

Strömstad is a small city located on the Swedish west coast. Urbanization and development is acurrent issue for the municipally, as for many other in the current situation. The municipal housingcompany Strömstadsbyggen is one of the parties involved in the extensive development that mustbe implemented to meet the changes and developments which the issue holds.One area that is of interest in the discussion is Rådhusberget - this due to the existing infrastructureand unique qualities that the area holds. In order to achieve the best solutions possible for the area,Strömstadsbyggen wishes to listen to what the existing tenants at Rådhusberget thinks and feelsregarding the area and its future potential.This thesis has therefore been carried out in collaboration with Strömstadsbyggen and has beenaimed at identifying the current tenants' thoughts and opinions in the existing area of developmentand infill potential. The aim of this work was also to investigate how the tenants value their homeand local environment in its current state, and what their wishes are for the possible futuredevelopment of Rådhusberget.To achieve analyzable results concerning how the tenants perceive these aspects, an extensivesurvey have been carried out which were sent out to all tenants in the area.

Alla typer av organisationer använder sig av budget. Budget är en plan som hjälper till att förutsäga framtiden. I kommuner används budgeten som ett verktyg för att visa kommunens omfattning och inriktning av den verksamhet som de bedriver. Kommuner kan använda sig av olika typer av budgetar som till exempel rambudgetering och behovsbudgetering. Kommuner har olika förutsättningar för att bedriva sin verksamhet utifrån antalet invånare, befolkningsstruktur och geografiskt läge.

Strömstad is a small city located on the Swedish west coast. Urbanization and development is acurrent issue for the municipally, as for many other in the current situation. The municipal housingcompany Strömstadsbyggen is one of the parties involved in the extensive development that mustbe implemented to meet the changes and developments which the issue holds.One area that is of interest in the discussion is Rådhusberget - this due to the existing infrastructureand unique qualities that the area holds. In order to achieve the best solutions possible for the area,Strömstadsbyggen wishes to listen to what the existing tenants at Rådhusberget thinks and feelsregarding the area and its future potential.This thesis has therefore been carried out in collaboration with Strömstadsbyggen and has beenaimed at identifying the current tenants' thoughts and opinions in the existing area of developmentand infill potential. The aim of this work was also to investigate how the tenants value their homeand local environment in its current state, and what their wishes are for the possible futuredevelopment of Rådhusberget.To achieve analyzable results concerning how the tenants perceive these aspects, an extensivesurvey have been carried out which were sent out to all tenants in the area.

When the producers? responsibility for packaging was introduced in Sweden in 1994 the industry set up public recycling stations to facilitate the collection of the waste material. In order to establish recycling stations at suitable locations the municipalities assist the industry?s service organization for operation of the recycling stations, the Package and Newspaper Collection Service (Förpacknings- och tidningsinsamlingen, FTI). The objectives of this thesis are to improve the service of the public recycling stations within Lidingö town and to increase the accessibility to these stations for the inhabitants of Lidingö.

Strömstad is a small city located on the Swedish west coast. Urbanization and development is acurrent issue for the municipally, as for many other in the current situation. The municipal housingcompany Strömstadsbyggen is one of the parties involved in the extensive development that mustbe implemented to meet the changes and developments which the issue holds.One area that is of interest in the discussion is Rådhusberget - this due to the existing infrastructureand unique qualities that the area holds. In order to achieve the best solutions possible for the area,Strömstadsbyggen wishes to listen to what the existing tenants at Rådhusberget thinks and feelsregarding the area and its future potential.This thesis has therefore been carried out in collaboration with Strömstadsbyggen and has beenaimed at identifying the current tenants' thoughts and opinions in the existing area of developmentand infill potential. The aim of this work was also to investigate how the tenants value their homeand local environment in its current state, and what their wishes are for the possible futuredevelopment of Rådhusberget.To achieve analyzable results concerning how the tenants perceive these aspects, an extensivesurvey have been carried out which were sent out to all tenants in the area.

Today  Real  estate  companies  face  the  challenge  where  extensive  renovations  on  existinghousing built before 1980 must be performed. Conditions have changed and the housing need performance-­?enhancing measures that meet today's quality. With a current renovation rate,  it  would  take  30  years  to  meet  the  renovation  needs.  The  renovation  rate  must therefore rise dramatically, which requires the real estate companies to act consistently in accordance with commercial principles and in an economically, socially and environmentally responsible way.The  paper  discusses  renovation  strategies  in  four  municipal  housing  companies  in  the Stockholm  suburbs.  The  report  includes  surveys  of  four  ongoing  renovation  projects; Fastighets AB Förvaltaren in Sundbyberg project Hundloken 3, Stiftelsen Signalisten in Solna project Ritorp, Sollentunahem in Sollentuna project Svalgången och Väsbyhem in Upplands Väsby project Dragonvägen. The main purpose of this study was to analyze the practices of redevelopment projects.

?BAKGRUND: Antalet multisjuka äldre personer ökar och ett omfattande vårdbehov kan skönjas. Vårdens organisation och hur den fylls med innehåll påverkar relationen till patienten. Ledarskapsstilen påverkar upplevd arbetstillfredsställelse och den kultur som vårdpersonalen skapar tillsammans avgör livskvalitet och vårdandets kvalitet för patienten. SYFTE: Syftet med studien är att utifrån semistrukturerad observation beskriva arbetsinnehållet och ledarskap för en första linjens chef inom kommunal äldreomsorg.

Z39.50 is a standard protocol designed to create an interface between diverse computer databases for diverse information needs. Since it has to be adjustable it is also complex and demands a certain degree of expertise when being set. However, the aim of this paper is not to make a theoretical description but to examine certain conditions in practice. From the perspective of Swedish research libraries two principal hypotheses are examined: 1) the implementation of a given technology (Z39.50) is primarily influenced by social circumstances, and 2) the way in which the technology is implemented will bias the results of information retrieval. For this examination we need a framework of theories concerning the relationship between technological development and society, organisational theories and database theories.

The residential yard at Kvarteret Landsfiskalen 1, in the area Herrgården in Rosengård, Malmö was built in 1971 and has since then been reconstructed twice, in 1984 and 2008. The yard is found in an area which was built during the years 1965 ? 1974, a period in which the swedish goverment approved a decision to build one million homes, and much of the events in this particular yard is also typical for the process in many other areas built during the same period.At the original construction the design of the yard was entirely incused by the pressure in time and finance, one was under at that time, in order to over- come the housing shortage. The design it has nevertheless been given, reflects the esthetic ideals of that time well.The building of the area was barely finished when the swedish authori- ties started handing out grants in order to support the rearmament of the outdoor environment in the areas built during the so called ?million program?.

There is a relationship between confidence in management and personnel satisfaction. The personnel?s confidence in management can be seen as a fundamental tool which is needed to ensure the success of the organizations mandate. This study investigates how management works to create and maintain confidence. The conditions that management has for building confidence are explored, as well as the significance of leadership in the building of confidence.

For an outdoor environment to function optimally as a playarea requires that it is flexible, that is, contains places and elements that give room for the imagination and for own interpetretations, and also that the children in some way can influence and change their surroundings. It is also important to have variety, both in the sense that the playground has a unique character that distinguishes it from other places, and that it allows many different games and activities. There should for example be room for both wild games of running and moving around where many children can participate, and calm corners to withdraw to for rest or quiet play. A good playground should surprise, challenge and encourage children to discover their surroundings. One way to achive this is to use plants and materials from nature, whose irregular forms and structures can become interesting elements to explore. Vegetation also gives sence-experiences of various kinds, materials like twigs and leafs to play with and a place to play house.

In the beginning of the 1860s, an important railway was built between Malmö and Stockholm. The railway became one of the most important projects that would influence the entire southern Sweden. The railway line was located to areas outside the ordinary routes and a number of communities were built up along its way.Älmhult was one of the communities that was built up due to the railway. In the beginning there were only a few farms and a station, but a community developed and the village grew. In 1901 the village became a small market town, which was an important event.