The purpose of this essay has been to study if the social services adjust the choice of institution to every juvenile's need of care. If the choice of institution isn't adjusted to the juveniles the institutional placement can become a way to store them rather then treat them.To accomplish the purpose of the essay we have interviewed ten social workers with different worktitles and positions. We have delimited the study to three swedish communities with varying sizes. We have analyzed the material with Bourdieus theory of "field" and "doxa" and Antonovskys theory "a sense of coherence" (SOC).We came to the conclusion that the social service adjusted the choice of institution to the juveniles needs as much as possible. Although there are a couple of factors that some times makes the best choices impossible.

The aim of this thesis is to describe and analyse the development of libraries on Tjörn, an island on the Swedish west coast. I have divided the thesis in two parts, one in which I will describe the libraries development between the years 1873 to 1952 in the municipality of Stenkyrka and one in which I will describe the libraries development between the years 1976 and 1985 in the municipality of Tjörn. The study is mainly based on written materials and a theoretic model will also be used in which I apply three factors, society, the libraries economy and individual actors on the library activity. The libraries in Stenkyrka during the early period were dependent of public grant from the state for their survival and the libraries were undeveloped. The society around them was poor and hardly any money or assistants came from the municipality.

In this essay I will look at the independence of the Swedish municipalities. By looking at articles for the biggest journal in Sweden on this subject Kommun aktuellt I will look at the discussion for the years of 1978 and 1998 to see if one can draw some parallels in the debate and see if some subjects are always returning in the agenda for the independence. The autonomy of the Swedish municipalities is a very important part of the Swedish welfare model. The municipalities handles for example both the primary schools and the social welfare services. Both these institutions are money draining and the municipals right by law to claim local tax does far from all the time cover its expenses.

Background: Associated with the change in the regulations in 2009 concerning how goodwill should be handled in the acquisitions, brand valuation is increasingly recognized. Goodwill will now be identified and the brand will therefore be separated to be individually evaluated. The valuation has a problem with a number of factors that will influence the choice of method, to obtain a reliable value Aim: The purpose of this study is to examine the method used for brand valuation associated with the acquisition situations. In addition, it aims to gain a better understanding of brand valuation and its problems.Method: The study has a qualitative basis, where three key people of brand valuation have been interviewed. These work as valuation specialists at various accounting firms, this to get answers that could be compared.

Religious phenomena, such as prayer, have more or less always interested and engaged people, but most likely for different purposes. Since the early 20th century, starting notably with Edmund Husserl and especially Martin Heidegger, phenomenologists have taken an interest in understanding and expounding the meaning of religious phenomena. The attention of such a discourse have not ceased but is rather current, and also of importance seeing that religious themes, such as prayer, still occupy a great extent of human life and practice.Phenomenology of religion is not a science of religion: the former approaches religion in terms of its meaningfulness, whereas the latter as an object of inquiry and in the same manner as an economist approaches economical indicators in order to understand and explain how the whole economy functions. In other words, phenomenology of religion expounds religion, as it were, from within, while science of religion does it from without or externally.When approaching prayer phenomenologically, it shows itself to be a process or structure through which the one praying empty himself in order to be able to receive the valuable presence of the other. The value that is received from the other will also be reflected by the one praying and in that sense effect his surroundings and fellow humans..

The aim of the study was to understand limitations and possibilities to the discretion of managers in order to fulfill wishes of users. The study is based on six interviews, three with managers and three with staff in common homes for mentally disabled people. The study took place in a municipality in Sweden in the spring of 2010. We used an interview guide with specific themes and questions. The theoretical framework was based on organizational theories as well as theories about management and discretion.

In this dissertation I have tried to figure out if it possible to make any money on acid grain to feed cows through a case study. The method is a case study combined with a documentary research. At present the farm sell all grain in connection with harvest and buy it back continuously in the neighbourhood, I have compared that with an alternative where I invest in a construction for to store acid grain on the current farm. I have delimit me to only have a look on acid grain because I think that is one of the cheapest way too store grain in smaller aplenty. Before beginning with acid grain is it important to be versed in how everything works and the risk to keep on with acid grain. One disadvantage is that the acid grain is not possible to store more than 12 months with out acid it once again. It is also easy to get mould in the pasture if it is not acid enough.

The health care is an important part of the welfare services in Sweden. Therefore it is of large interest that it is well performing. A part of this is related to how the health care is organized. This essay examines how the Swedish health care has been organized between 1960 and 1990 and what organizational changes that have been made to the health care. It shows that the Swedish health care has un-dergone many organizational changes the last decades.

Background: When firms grow through acquisitions it is commonly debated whether the two entities ought to be better off as standalone companies rather than as a merged company. This thesis aims at discussing this issue of M&As advantages and disadvantages in terms of source of synergies from the perspective of resource allocation. Purpose: The purpose of this thesis is to describe and analyze to what extent pre-M&A differences (against similarities) in resource allocation and corporate culture between the acquiring and target firm have an impact on the post-M&A performance. Theoretical framework: Efficient market hypothesis, resource based view, strategic fit. Methodology: A longitudinal study is conducted on the EU market during 1992 to 2002 based on balance sheet and income statement data.

Syfte: Syftet med vårt examensarbete är att försöka identifiera och analysera hur revisorer definierar revisionskvalité och hur de förvissar sig om att de genomför revision med hög kvalitéMetod: För att nå fram till ett resultat har en abduktiv ansats med en kvantitativ metod använts för denna explorativa studieTeoretiskt perspektiv: Studien utgår ifrån befintlig teori och vetenskapliga studier men även resultatet av våra pilotintervjuer som använts för att urskilja faktorer som kan förklara vårt syfte. Teorier som använts är professionsteori, institutionell teori och byråkulturell teoriEmpiri: Det empiriska materialet grundar sig på en enkätundersökning som vänder sig till Sveriges revisorer i FARs medlemsregister. Det empiriska materialet har analyserats av statistiska testerResultat: Analysen påvisade att de faktorer som har den största positiva påverkan på revisionskvalité är expertis tillsammans med revisorns kompetens.

This study addresses the issue of mergers between consulting firms. Previous research has shown that there are specific factors that determine the outcome of a merger and that success is more likely if companies are more similar. The purpose of the study is therefore to define relevant factors and understand when resemblance matter and under what conditions disparity may cause problems. Furthermore, the aim of the study is to find a pattern of which factors are more important in a successful merger. The problem of the study is addressed through a qualitative research approach and is conducted on six different mergers.

The purpose was to describe the significance of participation concerning leisure time and household duties for persons with mild intellectual disability living in a group home with some support from caretakers. Interviews were performed with five persons, two men and three women, living in such a group home. The questions in the interview guide had an open character and were divided into four different areas, leisure time, economy, cooking, cleaning and laundry. The results indicate that all informants felt they participated in all four areas. Further on, the results show there was participation of three different kinds.

This report will detail the participator view of partnering in Kvarteret Frodeparken. Kvarteret Frodeparken is a new construction project being jointly delivered by Skanska Sverige AB and Uppsalahem AB. The report will focus on the comparison between the participators view of partnering with an emphasis on common partnering goals. The report will also focus on the economical benefits, the time benefits and the social environment benefits you can find in partnering.The principals of partnering are; participants together make the common goals for the projects, make ice breaking activities to improve stakeholder engagement and working with an open economy to find the profitable choice for the project. With a combination of the three principals the team together decide the best solution for the project.

This essay has examined the effects that new issues had on the four Swedish football clubs that are organized as sport limited companies. The difference between a limited company and a sporting limited company is that the clubs always have majority ownership by the 51% rule. Previous research on sport limited companies and on new issues has been associated with the agent theory and the pecking order theory in order to explain the effects.The thesis is a qualitative study with an inductive approach, where the interviews have been selected as the method of collecting data. Through the years the clubs have performed new issues several times. The study says that the clubs perform a new issue for two reasons, either for investment purposes or because they have a poor economy and must collect liquid assets.

Since 1 January 2010 it is a requirement to use the European standards, Eurocodes, in Sweden when constructing bridges. One chapter that has caused an extra amount of problems for the engineers is the one about fatigue analysis, which resulted in us doing this thesis.To do this we had to read all of the Eurocodes that direct, or indirect deals with fatigue and calculating of such. We have read the background documents for the Eurocodes and master?s thesis in the subject. We also studied the calculations of bridges constructed by different construction firms.We have chosen to limit the thesis to discuss only road bridges made of concrete due to the lack of method for verification of concrete in the national appendix.