AbstractParticiapation from the citizens in a democratic society is one of the ground pilars for the function of the democratic society. The goal for the Swedish contemporary democracy is to complement the representative democracy with different kinds of participatory activities for the citizens. But is it working? The purpose of this essay is to exame the problems that might occur when the citizens participate in a wider extent than just voting. The focus is problems connected to the democratic value political equality.

I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

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.

The purpose of this study is to describe how the employee appraisal is perceived by managers, employees and representatives from human resources departments. The empirical material con-sists of 15 interviews: respondents were two representatives of the human resources departments, four unit managers and nine employees who work at a state institution or municipal management. In the study, I adopt a sociocultural perspective, with the communicative relational perspective. The latter is a special education perspective in which the interpenetration of participation, com-munication and learning emphasized.The result shows that the majority of employees would like to see that the talks will be held more frequently than once a year. One of the managers has in cooperation with his co-workers devel-oped a model based on that each year, in addition to salary talks, have an individual conversation, a conversation with each group and individual follow-up talks.

The aim of this study is to identify factors, which decide wheter you choose to commute with bicycle to work in the winterseason. The study is conducted in Umea, in the norhtern part of Sweden. The study is based on 509 answers from a webbased survey, conducted on municipal employees. The study has investigated which factors that affect different commuting groups from a gender perspective. The groups, which has been compared is motorists, wintercyclist and summercyclists.

The aim with this thesis is to study the risk management in construction projects at the Swedish Road Administration, SRA. Furthermore, the aim is to find the effects of the risk management. The theorem of this thesis is that the positive effects of the risk management in construction projects create additional value to the project. These additional values are that the project itself becomes resilient and that the project goals are achieved without any significant disturbances.This thesis shows that the risk management in construction projects do not follow the guidelines set out by the SRA. This is due to a lack of education in the method and a difficult method all together.

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 purpose of this study was to explore nurses' experiences of obstructed airways in the prehospital work.A qualitative interview study with a descriptive and explorative design was used. The sample consisted of nine registered nurses whereof three were women and six were men, with or without further education and varying length of experience in the ambulance service.Prehospital personnel builds up a vast plan of action based on the emergency information provided by SOS. Simple methods for managing obstructed airways were stated often enough. Problems with obstructed airways are considered so unusual that it never becomes a routine. Several factors affect the identification and managing of obstructed airways, both external factors and the different patient categories are considered important.

We are currently in the midst of the current information revolution and it is increasinglyimportant to allocate and utilize the resources spent on IT. To accomplish this, one solutioncould be to work together with IT. For municipalities, this can be a complicated process whenyou are dependent on the resources that are given and subject to laws regarding procurement,this places great demands on the Swedish municipalities.One solution could be to work collaboratively with IT across municipal borders, this studyexamines the advantages and disadvantages of this. The study was conducted using interviewand survey of various municipalities in the Gothenburg region. The study shows that there isjoint work across municipal boundaries but that communication sometimes fails, this provesamong other things that some communities feel they have a partnership with a municipality,while the other sees that they have no partnership.With the results from the study are discussed and problematized the current conditions thatexist between the municipalities today, and how they could change.

The purpose of this study is to determine if and how municipal consultative entities through influence may affect the legitimacy of the Swedish democratic model. The study aims to do this through analysing the opportunities for influence present with the Youth Council and the Council of the Retired in Karlstads municipality, to determine how the councils may affect political participation and the role of elected representatives. To do so, the study asks the following primary research question:"What requisites for influence are present for participants of municipal consultative entities, as found for the representatives of the youth and the retired within the framework of their participation in the Youth Council and the Council of the Retired in Karlstads municipality?"The study answers this research question by dividing it into one question of policy and one question of democratic perspective, and investigating these matters through nine snowballing interviews with the decision makers, organisational actors and participants of the councils. The information from the interviews is then analysed per council through a framework of democracy theory, policy process theory and organisation theory.

The mining company LKAB extracts iron ore in three areas in the north of Sweden, Kiruna, Malmberget and Svappavaara. The iron ore is refined and in the pelletizing plants the material is rolled to finished pellet product. The different steps of pelletizing plants causes among other things emissions to the air. It occurs occasionally stops in the production and the emissions are vented via an emergency chimney without purification. The aim for this work is to look into how LKAB may improve their monitoring of air emissions and control of ambient air quality and the analysis methods which are suitable for measuring.

Uppsatsens titel: Management ? våra lärdomar och reflektioner Seminariedatum: 14 januari, 2004 Ämne/kurs: Management FEK 261, 20 poäng, magisternivå Författare: Emelie Bischoff, Staffan Cederwall, Christoffer Ekström och Daniel Lindström Handledare: Heléne Tjärnemo Företag: Sekretessbelagt Fem nyckelord: Management, lärdomar, reflektion, grupputveckling, självinsikt Syfte: Vårt syfte med denna rapport är att presentera våra lärdomar utifrån de områdena inom management, vi skaffat oss insikt i. Metod: 20 poäng projektarbete med en kvalitativ ansats. Teoretiska perspektiv: Management, grupprocess, team, ledare, chef, strateg, projektledning Empiri: Djupintervjuer med ledningsgrupp, gruppövningar, självinsikts- och personlighetstest, intervjuer med professorer och lärare vid EHL. Slutsatser: Vi svarar på vårt syfte genom att presentera våra viktigaste lärdomar utifrån oss själva, både som individer och som grupp, samt kommunikation och projekt..

This report aims to identify and categorize suitable audit users and furthermore establish with values these users experience. The aim of the report has been fulfilled by analyzing interviews carried out with several companies using audits as a part of their risk management process. In addition to this, theories concerning management have been studied..

Working with health-management has become something most organizations would describe as essential for being legitimate today. The aim of this thesis is to investigate how this subject is handled in an existing company and how this work is percieved by the employees in the organization. Due to the fact that limited research has been conducted on this issue, we see this thesis as a potential for increasing the understanding of how health management is articulated in practice. Our results show that health management in our studied organization is far reaching in comparison with most organizations, but has room for improvement according to the Integral Theory. The consequence of differences in perceptions between management and employees could result in that health management does not become an integral part of the company and its daily operations to the potential extent..

AbstractThe purpose of this paper is to examine how the religious education is implemented in junior and grammar school. As a base for my examination I used two private schools and two municipal schools. My main goal was to get a better view of the content of the education, the treatment of the students and the conditions for the students to get a greater understanding and respect for others? religious beliefs and opinions through education. To reach this goal I did interviews and field studies which means that the paper has a qualitative approach.The examination showed clearly that the private schools spend a lot more education time on their respective religions while the municipal schools have a more comprehensive education.