Background: In 1998 it was stated that Swedish Municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the Municipalities balance sheets means that the solvency improves. Some Municipalities have decided to go against the Municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the Municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some Municipalities apply full funding model rather than the mixed model.

The aim of this study was to examine the experience, knowledge and attitude to mandatory reports of mistreatments amongst first line managers and assistance nurses in Municipal elderly care. The following questions were at the center of the analysis: how do the different professional groups view having to report their own organization? How can various factors affect the mandatory reporting of mistreatments? What knowledge do the different professional groups have of mistreatments and mandatory reporting? A qualitative research method was used to examine these questions in the form of semi structured interviews and a small document study. The interviews were carried out with assistance nurses and first line manages in elder care, we interviewed four respondents from both professional groups. The interviews were then transcribed and coded with help of a content analysis.

Nyckelord:Riskhantering, samhällssäkerhetLag om skydd mot olyckorSäker och trygg kommunUtvärderingIntervjumetodHälsofrämjande vs skadepreventionStyrkor hos utbildningen Kommunbaserat säkerhetsarbeteVi kan ändå vara säkra på vår sak när vi drar slutsatsen att i det stora hela har det uppfattats som en bra utbildning med stora kvalitéer. Med en blick framåt tror vi att den här typen av utbildning kommer att ges fortsättningsvis och att den kommer att utvecklas i takt med nya erfarenheter och ändringar i lagstiftning och samhällsstruktur. Om man ska lyfta fram den främsta styrkan i utbildningen, är det möjligheten att kunna påverka innehållet när det gäller valet av studieobjekt i projektarbetet. Även enkelheten och den basala nivån i metoderna har framträtt som ett ?vinnande koncept? av den anledningen att det har gått att direkt implementera och anpassa metodiken ute i verksamheterna.Förväntningarna på utbildningens användbarhet motsvarades för att man fick metoder och systematiska verktyg att börja jobba med.

This master thesis is about art activity in the public library. The essay takes its starting point from Government cultural political directives and my purpose has been to study how these are followed up in the Municipal level. My survey takes place at the main library of Flen in the county of Södermanland. What I am looking for is, what the art activity looks like, what is decided regarding it and what the strategies are. Furthermore I look into how library visitors understand and participate in the art activity.

In this study potential health risks for employees in connection with handling of bottom ash and bottom ash water at a Municipal Waste Incineration (MWI) plant have been investigated. Air surrounding the bottom ash and the bottom ash water has been examined. MWI is one of the primary ways to manage solid household waste, and bottom ash is the main solid residue produced by the incineration process. Bottom ash constitutes about 15-20% of the original waste. The bottom ash is extinguished in a water bath (bottom ash water).The study was carried out in a MWI plant in Karlstad, Sweden.

I denna studie undersöks följderna av en revisionsrapport kring det kommunala uppföljningsansvaret i Stockholms stad. I rapporten, som är från 2009, ger stadens revisorer rekommendationer för hur arbetet med att följa upp ungdomar 16-19 år kan effektiviseras. Revisorerna anser bland annat att kommunstyrelsen bör utarbeta ett förslag till kommunfullmäktige om hur innebörden av det kommunala uppföljningsansvaret kan förtydligas. Revisorerna påpekar vidare att det finns behov av att utveckla samverkansformer mellan olika aktörer för att ungdomarna ska kunna erbjudas mer än enbart utbildning. Detta är vad ungdomarna i dagsläget erbjuds, genom Gymnasieslussen, men ingen söker aktivt upp de individer som tackar nej till utbildning eller inte nås.Studiens resultat visar att kommunstyrelsen inte följt revisorernas rekommendation om att ge fullmäktige underlag för ett förtydligande.

During the last Century a tremendously technical advancement has taken place and brought a change in society, which has affected workplaces in a monumental way. Many heavily and moveable physical working tasks at the work placement have been replaced with much easier and sedentary tasks.Two of the major reasons for sick absence in Sweden are illness in the locomotive organs and pain, which can be treated and prevented with physical activity on a large scale. Many employers offer their employees? subsidized exercise cards, which can be used during their free time. A health care exercise hour is one benefit that employers can offer their employees and normally takes place once a week during fully paid working time.

ABSTRACT: Introduction: There are intentions from the Swedish government to provide guidelines and tools for a healthy social planning. The field is in a Swedish context relatively unstudied regarding psychosocial health and the neighbourhood. Aim: The study aimed to examine how social planning can affect the health of individuals. The focus areas were contextual and compositional factors related to individuals' psychosocial health and the contextual risk- and health factors that exist in the neighbourhood. Method: A literature-based study was conducted and 15 scholarly articles form the basis for analyse.

The purpose of this study has been to examine reading habits and the use of the library by pre­school teachers in a mainly multicultural community, and also explore to what extent activities in the local library are aimed at preschoolers.The study used a sociocultural approach based on Vygotsky?s theories of learning and development and Söderbergh?s theory of early childhood language development, and was carried out during the summer 2009. The methodology used was both quantitative and qualitative, with a combination of questionnaires and interviews. Questionnaires were sent out to each section of the Municipal pre­schools within the catchments area of the local public library in a multicultural suburb of Uppsala. Three short interviews were carried out with staff at the local and main library branches, as well as library staff at the County Council.The results show that, although preschool teachers find reading important in their work, many teachers read spontaneously and/or sporadically.

The purpose of this study is to highlight the second home sector in Sweden and Denmark, in a comparative study of regulations for the second home market, and residence requirement. Two attractive second home island destinations is being compared in Ven, Landskrona and Gudhjem, Bornholm. The study addresses issues such as the local effects of a regulation of the second home market get at a local level, and the effects generated by deregulation, as well as local people's opinions about second home regulation in a popular second home area in southern Sweden. This has been examined using a mix between qualitative method and quantitative methods, and the study is based on six semi-structured interviews from informants from Ven, Bornholm, and Gudhjem which has been analyzed throughout a thematic analysis. In addition to the interviews, diagrams from the Central Bureau of Statistics of Sweden and Statistics Denmark, and various real estate websites, and a field observation from Ven and Gudhjem will be presented.The result shows that show that the discussion on residence requirement has been going on for a long time in Sweden and Ven, but the local organizations found more disadvantages than advantages and are now looking in to other solutions, while other locals believes that there are more advantages with a residence requirement. In Denmark it?s revealed that there is recently started discussion between Municipal decision-makers and local organizations about the regulations, and if it should be abolished or not.

Ungdomar idag står inför en mängd valalternativ. Syftet med studien var att få förståelse för hur ungdomar i ett individperspektiv hanterar och upplever sin beslutsprocess beträffande sitt gymnasieval. En kvalitativ metod användes och intervjuer genomfördes med åtta elever i år nio från en skola i en medelstor kommun. Resultatet visar att tanken på gymnasievalet initieras främst från personer i ungdomarnas närhet. De har periodvis tänkt väldigt intensivt på gymnasievalet.

In the EU the amount of waste increased by 14 percent during the years 2000 to 2010. EU?s target to reduce waste generation runs parallel with the aim of increasing the efficiency and profitability aligned with energy recovery. In Sweden the energy recovery through incineration is increasing steadily, and 46 percent of the Municipal solid waste (MSW) is treated by combustion. This report aims to examine the profitability of processing MSW into Refuse Derived Fuel (RDF) from an economic-, energy- and environmental perspective.

Bakgrund: Läkemedelshantering utgör en stor del av det dagliga arbetet för sjuksköterskor. Varje år orsakas ett stort antal patienter skador på grund av brister i läkemedelshanteringen. Ett ständigt säkerhetsarbete där avvikande händelser rapporteras och utreds kan förhindra att fel upprepas. Lex Maria är en form av avvikelserapportering som syftar till att identifiera bakomliggande orsaker till den avvikande händelsen. Syfte: Syftet med denna studie är att identifiera vilka fel som begås i samband med läkemedelshanteringen inom primär-, kommunal- och hemsjukvården och som medför, eller riskerar att medföra, skada för patienten och där sjuksköterskan hade kunnat påverka händelseförloppet.

Organisms relevant for nature conservation dont follow administrative borders. Because of this there is a need for a landscape perspective within conservation and planning, and a need for the species of interest to have legal protection. Network analysis adapted for ecological purposes has grown to become a powerful tool for studying and communicating the relationships between species dispersion and access to habitat. In this study the following question is posed: How is the Osmoderma eremita and the Pernis apivorus dispersal possibilities in the small scale cultivated landscape of Borås affected by exploitation in respect to a) dispersal ability, b) habitat quality, c) position of habitat patches in a network? The analysis were based on Municipal and regional nature conservation data, which in due to confidentiality is not accounted for in the report by maps, coordinates, etc.

Under IT-boomen i början av 2000-talet släpptes regeringens IT-proposition som bland annat behandlade svenska folkets tillgång till bredband med hög överföringskapacitet. Kommunerna fick i uppdrag att bygga en infrastruktur för bredband baserad på fiber genom så kallade stadsnät. Förhållningen från staten var att näten skulle byggas enligt en öppen modell som skulle stimulera fri konkurrens och operatörsneutralitet. Detta skulle i slutändan resultera i ökad valfrihet för kunden och ett ökat tjänsteutbud.I denna magisteruppsats har vi undersökt hur affärsmodellen som stadsnät ar-betar efter inverkar på tjänsteutbudet. Vi har även identifierat andra faktorer som påverkar tjänsteutvecklingen.