Bakgrund: År 1992 trädde en ny kommunallag i kraft vilket innebar flera förändringar av den kommunala redovisningen. År 1997 kom en kommunal redovisningslag och begreppet god redovisningssed fördes in i kommuners redovisning. Seden kantas av särregler som balanskravet och blandmodellen som är politiska beslut och inte är redovisningstekniskt motiverade. Kommunallagens krav på ekonomisk balans trädde i kraft år 2000 och är en av hörnstenarna i kommuners krav på en god ekonomisk hushållning. Balanskravet innebär att kommuner ska visa ett positivt resultat.

One of the distinguishing features of successful societies is the ability to adapt to change, bothsocial but also natural changes like climate change. Climate change is a complex, dynamic,non-linear process with a great deal of uncertainty concerning the time perspective, risks andconsequences. A combination of factors like climate change, geographical vulnerability, adensely populated and highly built up coast line along with factors like deficient handling ofsurface runoff and a large usage of ground water leads to an increasingly vulnerable society. Italso puts a greater pressure on the society to have preventive measures in place.The number of actors working with preparing society to the expected impacts of climatechange and variability is increasing. However more than half of Sweden?s municipalities donot consider changing climatic conditions when planning, and many times even allow theconstruction of new living areas in known climatically vulnerable areas.

Företagsskandaler som inträffat under de senaste decennierna har påverkat marknadens och aktieägares efterfrågan på en förbättrad bolagsstyrning och en utökad intern kontroll bland noterade bolag. Bolagsstyrning syftar till de rutiner och processer genom vilka ett organiserat bolag leds, styrs och kontrolleras. I dagligt tal om hur ett bolag sköts syftas ofta till bolagets interna kontroll, vilket är nära relaterat bolagsstyrning. En välfungerande intern kontroll är viktig för att undvika att aktieägarnas intressen försummas och för att i allmänhetens ögon stärka förtroendet för bolagets finanser. Allt fler studier belyser att egenskaper hos ett bolags styrelse har en påverkan på effektiviteten på företagets bolagsstyrning.

I have in this essay, studied both the definition of the concepts segregation and integration and how you as an urban planner can promote integration, by working with increased feeling of security and more venues. The aim is to cast light on these two tools and how you within city planning can use them to create a more equal society. To gain a wide base of knowledge, I have studied both government and municipal reports as well as prior investigations where these methods have been used. I have also interviewed a landscape architect who actively works with questions regarding integration in Malmö, to get information as recent as possible about their work today. Malmö is today a segregated city with large gaps between the residential areas when it comes to economic possibilities and the composition of inhabitants.

Den regionala nivån har med tiden blivit allt viktigare. Både EU:s insatser genom sammanhållningspolitiken och strukturfonderna har tydligt en regional utgångspunkt. Men även på nationell nivå ses den regionala nivån som allt viktigare för olika regionala utvecklingsinsatser. Samtidigt har Sverige ännu inte regionaliserats fullt ut. Nya strukturer staplas ovanpå de gamla och det finns en mängd geografiska avgränsningar och strukturer som för den enskilde medborgaren kan vara svårt att greppa.

Erasteel Kloster AB Söderfors have been commissioned by the county administrative board in Uppsala län to make an inventory of possible contaminations in theirs industrial- and landfill areas on the basis of the Swedish Environmental Protection Agency?s; ?Method of Surveying Contaminated Sites-phase 1? (MIFO-fas 1). The inventory starts with maps and archive studies, place visits and interviews, and finally a risk classification is done. A risk classification is a compilation of four categories; pollutant toxicity, contamination level, possible spreading condition of the pollutant, sensitivity and protection value of the environment. In this paper five partial areas (Holmen- and Jörsöområdet, Järnsvampsområdet, Ingsådeponin, Östra verken and Myrområdet) have been described from a historical point of view. Only parts of four areas have been risk classified (Holmen- and Jörsöområdet, Järnsvampsområdet, Ingsådeponin and Östra verken), due to that the other areas isn?t own by Erasteel Kloster AB. Holmen- and Jörsöområdet Holmen- and Jörsöområdet have during the entire activity time been carried out as the production core in the company.

This thesis is a study of residential environments and a design concept for a proposed housing area in Tierp. The industrial era created a need for the central planning of housing. The confined environments that arised in cities during the 19th century, together with modernistic and democratic ideas, led to regulations in planning and housing. Though the overall goal has been the same: to create a good standard in living, the ideas of how to achieve that have varied. The starting point for following generations has been to attend to the insufficiencies of the earlier planning periods.

The farming system is the basis of human existence through its production of provisions for man. By a continuous exchange of information, energy and material, between the ecosystems and the social systems, the farming system becomes an emergent property. The system's own properties, in the sense of farming methods, circulations and institutions, evolve through an adaptive process. Understanding this process and constantly learn from it, is the starting point for creating a sustainable development within farming systems. Thus, future farming system has to develop strategies that produce food provisions while at the same time takes into consideration the ecosystem's resilience and its integrity, but which also enables an ethical discussion. The institutions within the farming system are understood as links between the ecosystems and the social systems.

Product development cycles become shorter and shorter. The time from idea to market has become an important competitive factor. Despite this, methods used for making the product development process faster are surrounded with uncertainty about their efficiency. The purpose of the thesis is to describe the pros and cons of ?best practice? methods for shortening lead times and how these methods effect the lead times in research and development.

The well-being of employees has become a key concept in the rhetoric of the company boards and business literature of today. There is however not much statistic evidence of a connection between economic results and the perceived working climate. This thesis sets out to investigate whether there is a positive correlation between economic results and working climate on a work group level. It also aims to study which specific working climate factors influence the results. In order to meet its purpose this thesis analyzes employee satisfaction questionnaire data and economic results from more than 300 work groups.

Under de senaste åren har flera företagsskandaler ägt rum världen över, vilket har lett till att en utveckling mot starkare ägarinflytande i företagen tagit fart. Begreppet ?Corporate Governance?, vilket på svenska kan översättas till bolagsstyrning, har spridits snabbt och den intensiva utvecklingen på bolagsstyrningsområdet har lett till att ett antal regelverk i form av koder för bolagsstyrning har upprättats i många av världens länder. Sedan den 1 juli år 2005 ska de svenska bolagen som är noterade på Stockholmsbörsens A- eller O-lista och har ett marknadsvärde över tre miljarder kronor följa Svensk kod för bolagsstyrning. Bolagsstyrningskoden har arbetats fram av Kodgruppen och är ett kompletterande regelverk till Aktiebolagslagen som idag reglerar de flesta bolagsrättsliga frågorna i Sverige.

Partille kommun har som önskemål att ett hotell ska finnas i Partille i enlighet med visionen för år 2035, om att gå från en förort till att bli en förstad. Idag finns endast två övernattningsalternativ av vandrarhemskaraktär i kommunen. Syftet med projektet är därför att utreda om en hotellverksamhet i Partille är möjlig. Vidare utreds hur Partille kommun arbetar med affärsdriven samhällsutveckling där kommunal strategi möjliggör en önskad samhällsplanering.Rapporten redovisar fyra faktorer som är avgörande vid val av lokalisering av ett nytt hotell; Tillväxt av befolkning, Tillväxt i näringsliv, Dragningskraft på privata marknaden samt Beläggningsgrad på minst 55 %. Dessa faktorer har utifrån en omvärldsanalys av Partille och dess närområde utreds vid bedömningen om ett hotell är möjligt eller ej.Informationssamling har skett genom kvalitativa intervjuer med politiker och tjänstemän på Partille kommun samt branschkunniga och verksamma inom hotellbranschen.

In December 2004 an earthquake coursed waves that hit Thailand. Over 5000 people died, and Sweden was the tourist country that has been effected the worst. The catastrophe precipitated Sweden in crises and the demand became high for Swedish government to act. Swedes followed the development via media, why media became the crucial element for how the public perceived politicians? acting.

In theory, the management control of maintenance functions is described as problematic due to the nature of the work performed in the unit. The purpose of this thesis is to examine these predicted problems in practice. Further,the thesis aims at identifying how these control problems may affect the relationships between the maintenance department and its internal customers. A case study has been conducted in one of Sweden?s largest industrial companies to investigate the said control problems in practice.

Media has power and impact. It is therefore important for managers to be able to handle media storms when they arise. If not, the brand can be affected negatively. It is managers who should learn to handle media storms because the managers constitute an important part of the external face of the company. Because it is managers who should learn to handle media storms it is interesting to study how media storms should be handled from a theoretical management-perspective.