The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

This thesis is about the idea of public transport and the discussions stirred in the media during changes in ownership. More specifically it is a study of the historical situation of Stockholm, Sweden, where the periods chosen are the 1910s, 1960s and 1990s.During the 1910s Stockholm?s first and largest tram company was taken over by thecity, and a period of public ownership began, which in the 1960s changed form whenthe county council took over the city?s principal authority and formed the politicallyadministered company SL (Storstockholms Lokaltrafik, Greater Stockholm LocalTransit Company). Between these periods the word kollektivtrafik (public transport)was established in the Swedish language. This study describes and compares the ideasconcerning the phenomenon of public transport.The aim of the study is to analyse the ideas, values and ideals concerning public transport in the media, defined as newspapers.

Växjö is a medium-sized town situated in the centre of the county Småland in Sweden with a good infrastructure and logistics and with a university that encourages cooperation with private and public companies. It is in this town that our case study of Småland Airport will take place. The aim of this study is to examine in which way the program of Library and Information Science at the Linnaeus University in Växjö offers knowledge that can be relevant for the staff at the airport in Växjö - Småland Airport. Using Wilsons model as our theoretical framework we examine how these two align with each other and by using a matrix that we ourselves elaborated in our analysis, we provide a clear picture of how the comparability two places comparability is represented. The result shows that there are compatible aspects to the Småland Aiports needs and what the program of Library and Information Science has to offer.

The aim with this thesis is to investigate the risk management at the department Road construction, The National Road Administration Region Mälardalen. The aim is also to study how the risk management could be improved to better support the project leaders. Included in theses aims is to examine potential problems with the current risk management and to suggest changes. It is of utter importance to define the concept of risk, to study how risk can be measured and in which ways risk can be analyzed. In doing so, a literary study has be done and fourteen respondents has been interviewed.Risk is to be seen more as a concept than a quantity.

The focus of this master thesis is the library politics of the French Right wing party the National Front and the debate that followed the application of this politics. This qualitative study is divided into two parts where the critics to this politics represents one side and the adherents the other. The critics are composed by representatives from the French, Swedish and ? to some extent ? international library sector, while the adherent side is made up of politicians from the National Front and their adherents. The empiric material mostly consists of articles published in library, Right wing and daily press.

Biological pest management is defined as control of pests using their natural enemies. This method has been used in Sweden since the 1970´s and it has been developed ever since. Biological pest management is today relatively common among commercial growers but there are good possibilities to apply this method in the home gardens as well. The aim with this thesis is to compile a report from both the companies that are marketing the products and the home gardener´s point of view. This should give a better understanding of the market and how it could be improved. We will give examples of products that represent the different kinds of organisms that are being used in biological pest management. Our hope is that this will be an introduction to all interested in biological pest management. The legislations regarding registration of organisms are still a matter of discussion and are causing problems to producers, distributors and the market in general. Why isn´t biological pest management more common in the home garden? The main reason appears to be the lack of knowledge in the subject. What are the benefits using biological pest management when it requires so much knowledge and it´s more expensive than conventional pest management? With the environmental problems we face today, we hope that every single gardener has an interest in developing an environment as clean as possible, even if only in one's own backyard..

In this paper we take a look at digital applications to help the user with public transportation. The main goal was to evaluate the problem a user can face when aiming to use the public transportation system, and to create a application for Apple Iphone that can enhance and help the user, no matter if he is familiar with the local public transportation system, or if he is less familiar with it. The aim was that the user wouldnt need any previous knowledge to be able to use our application. We combined Location-Based Services with Realtime-travelinformation and trip planning to examine if this combination could make both of the two different user-groups satisfied. To understand the problematics a user faces when approaching the public transportation-scene, Scenario-Based Design is evaluated as a method to grasp this problem.

En rad förändringar i de kommunala verksamheterna kan hänföras till tankarna kring behovet av ett nytt tänkande och åtgärder för modernisering av offentlig verksamhet, en förändringsvåg som ofta beskrivs med samlingsbegreppet New Public Management (NPM). Offentlig styrning har blivit allt mer lik den privata och med NPM har offentliga verksamheter tagit mer sikte på marknadskrafterna. En konsekvens av detta tänkande är att medborgarnas synpunkter på verksamheten tilldelas en allt större vikt.Klagomålshantering har för många privata företag under en längre tid varit ett naturligt sätt att hantera kundernas synpunkter på verksamheten. I företag som är inne i en satsning på total kvalitet (TQM) betraktas klagomålshantering ofta som ett del- eller följdmoment till dessa ansträngningar. TQM, ett koncept med grunderna i den japanska tillverkningsindustrin, har som centrala ledord att kunden ska stå i centrum, arbeta med processer och basera beslut på fakta.Idag används TQM som ett uttryck för organisationens syn på kvalitet även av många offentliga organisationer.Hur klagomålshantering ska betraktas i den kommunala verksamheten är dock inte självklart.

This Master thesis studies how a diversified institutional care organisation can optimise its collective knowledge resources so to manage and distribute this knowledge to different parts of the organisation with help of the organisations intranet. The purpose of the study is to examine if knowledge management and the organisations intranet can be used to create, store, transfer and better use the knowledge within the organisation. Through a case study the thesis will look at different knowledge processes and their relation to the organisations intranet. The case study includes a questionnaire for the whole organisation and qualitative interviews with seven persons from different levels of the organisation. The theoretical framework of the study approaches knowledge management and intranet through four knowledge processes.

The number of LBOs in Sweden has increased during the last years and the current market trend is positive. MostLBOs involves private companies, but a few concerns public corporations on the national share market. In this thesis we will examine the conditions of a LBO of Cloetta Fazer AB. The purpose is to study existing conditions of Cloetta Fazer AB and to examine pros and cons with the deal. Based upon information presented in the frame of reference and in the empirical part, two cash flow valuations have been carried out.

Prior studies have shown that earnings management can be used either to inform or to mislead investors about the future performance of a company. However, few studies have examined the impact of earnings management on forecasting return on equity (ROE). The aim of this thesis is to investigate whether the ability to forecast next year's ROE is improved when taking earnings management, measured as discretionary accruals, into account. This is examined by comparing a forecast model that takes the magnitude of discretionary accruals into consideration with a model that does not. The study is based on companies that were listed on the Stockholm Stock Exchange during 2002-2012.

The new Library Act came in force in January 2014, external changes such as globalization and information technologies had changes the way libraries work and the new law aimed to reflect this. The aim of this study is to examine ideas surrounding the mission of the public library as it appears in the referral statements that three state agencies and three interest organizations gave to the ministry publications series Ds 2012:13. The questions this thesis examines are: what ideas can be discerned in the respond-ents' opinion regarding public library's mission? How is the con-sultation bodies? way of looking at public library's mission to-wards the government's approach? In this thesis the empirical ma-terial has been analyzed using a theoretical model called The four spaces ? a new model for the public library designed by Casper Hvenegaard Rasmussen, Henrik Jochumsen and Dorte Skot-Hansen. The model consists of four different goals and four differ-ent spaces and can be used as a basis for discussions about the public libraries role in society.

De senaste decennierna har sjukvården förändrats. Förändringsarbetet är inspirerat av New Public Management genom införandet av reformer. Teorier och organisatoriska modeller som fungerat bra inom det privata näringslivet har applicerats på organisationer inom den offentliga sektorn, vilket medfört en ökad admininistrativ arbetsbörda. Verksamhetsreformen gjorde det möjligt för andra yrkesgrupper än läkare att ta plats inom högre ledande positioner inom offentlig svensk sjukvård. Förändringarna inom sjukvården har krockat med den medicinska professionen.

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

Uppsatsen ämnar studera personalrelaterade problem vid en CRM-implementering. Huvudsyftet kan delas upp i fyra delsyften som behandlar vilka implementerings-problemen är, när de uppstår, hur de undviks och hur de bearbetas..