SummaryBackground: Management control is important for all kinds of activities, both in trade and industry and in the public sector since you must economize on scarce resources. There are nevertheless many different views on management control, which have changed with the times. With regard to the public sector in Sweden, the management control systems have changed radically the last half century, especially from the 1980s, due to depressions and increased focus on effectiveness. New approaches have been taken by many municipalities and county councils, both in Sweden and internationally, where the former management control systems have been abandoned in favour of result control, target costing, and activity-based-costing, for example. Another new approach has been the Balanced Scorecard, which was introduced by Kaplan & Norton in a pioneering article in 1992.The Balanced scorecard is a multidimensional tool, originally intended to be used in trade and industry, but with regard to its nature, it has been adopted even by many non-commercial organizations, especially in Sweden.

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 pÄ svenska företag, vilket vi vill undersöka nÀrmare. Syftet med resultatet av studien Àr att visa intressenter till företagen att de kan bli vilseledda nÀr de ska investera sitt kapital nÀr earnings management förekommer..

The purpose with this essay is to study the public support givers view of the concept innovation and to study how the public support givers discuss and act around the division of public support to entrepreneurs innovations. The purpose is further to describe if the division of public support favour or not favour environmental innovations and to examine if the public support givers consider the industry for environmental innovations is profitable for the society?s economy.We have done several case studies where we have interviewed eight public support. Support givers in this essay are defined as public authorities and other organisations on local, national and/or international level that gives public support to innovations. The public support givers that take part of the essay is VINNOVA, ALMI Stockholm, Innovationsbron, Energimyndigheten, SU Holding AB, KTH Holding, VÀstra Götalandsregionen and MISTRA.Our theoretical starting point is Silverman and Baums theory ?Picking Winners or Building Them?.

The aim of this master thesis has been to investigate discussions about public access to Internet in public libraries. Areas of interest were the debate in Sweden as well as in the United States. The approach was qualitative and questionnaires were distributed by e-mail to a number of Swedish public libraries. The results from the survey were then supplemented with a theoretical background and a literature study. The usable questionnaires obtained from 20 libraries showed a rather uniform approach among the Swedish librarians of how the Internet is best provided by public libraries.

Public procurement in Sweden is regulated by the Act on Public Procure­ment (lagen om offentlig upphandling, LOU, in Swedish). The Public procurement in Sweden stands every year approximately for 500 bil­lion Swedish crowns of the taxpayers? money. It is therefore im­portant that the money is spent in the best possible way. The focus in this study is set on the relationship between the small- and medium sized building entrepreneurs and the government.

Background: During the 2000s, there has been an increased interest in studying business management and strategy implementation with customer focus in public organisations. To achieve business goals it is important to continuously work with strategies to meet customerdemands for increased efficiency and service. Purpose: The aim of the essay is to examine how to work on strategy implementation in a municipal real estate company from a management perspective in order to achieve overall goals. Method: The study?s methodology is a case study based on qualitative telephone interviews that were conducted with representatives in managerial positions from various levels of the company. The choice of the qualitative data was considered relevant in relation to the chosen topic of the thesis. The empirical data was then compared to the theoretical framework of the thesis. Results: Strategies guide the company to achieve the overall goals, which are later on broken down into operational targets.

In this Master's thesis we investigate the collection management regarding fiction for adults. The apprehension of fiction has changed over the years. From the beginning it was considered to be mostly educational rather than being the purpose of entertainment. As for today these views are not opposites to each other. Regarding this we discuss the problem concerning terms of quality.

The purpose of this BA-thesis was to learn the differences in news broadcasts between one public service radio channel and two commercial radio channels. To do this we used a quantitative analysis method to examine the content of the news broadcasts and then we conducted in-depth interviews with several people working with the different radio channels using a qualitative research interview method to learn their views on news and news broadcasting.We measured the differences between the channels in six areas: subject, headline, news presentation, gender, advertising and sources.Our two main theories were normative theory and media logic.The results found that there were several major differences between the public service radio channel and the two commercial radio channels. Apart from several important differences in the six measured categories we also found that the sound and tone in the public service radio channel was very different from the two commercial radio channels.We also found the public service radio channels news broadcasts to be more serious than the two commercials ones?..

Syftet med examensarbetet Àr 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 anvÀnds för att genomföra studien. Arbetet grundar sig i tidigare forskning pÄ earnings management omrÄdet. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgÄr frÄn 231 företag listade pÄ den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.

This Master's thesis concerns the public library as a public meeting place. Our aim has been to find out why and how the library as a social meeting place has been discussed within the Swedish library community and if there has been a constant core in the discussions from the mid 70's and up to the present day. In order to do this we apply a place and space-perspective. The result of the study is that the core of the said discussions concerning the library as a meeting place is to create belongingness. This is the reason why the library community has an interest in the public library's function as a meeting place with the idea that people, by using the public library in that aspect, may experience a feeling of belonging to the society.

The aim of this Masters thesis is to investigate how the image of the Public library is described in the Swedish national library politics, and compare it with the image given of the public library in the Danish national library politics. The method used for this analysis is a comparative discourse analysis of the homepages produced by the Swedish central government Regeringen and KulturrÄdet and its Danish counterpart Kulturministeriet and Biblioteksstyrelsen. Theories on postmodernity have been used to analyze how the Swedish and the Danish central governments image of the Public library corresponds with a changing society and the changing behaviour of the public library users. Our analysis concludes that the traditional view of the Public library as an institution mainly concerned with literature and reading still is of great significance in the discourse of the Swedish central government. In contrast, the Danish central government presents a more postmodern view of the public library as an institution that is part of the Information- and the Knowledge society.

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.

The Swedish Public Relation industry has gone through a rapid growth in the recent decade. A peculiar, although perhaps not unexpected, development is that former politicians and politically employed individuals to a larger extent have been the subject of recruitment effort from the industry. Simultaneously there has been a public debate concerning the influence on Public Relations and Lobbying over the political agenda. The purpose of this thesis is to widen and deepen the discussion concerning Public Relations consultants. It centers on the individual consultants and takes their competence as the point of departure.

en small case studie av event med olika karaktÀr föregÄs av en kartlÀggning av begreppet event. vidare identifieras kritiska faktorer för framgÄng och huruvida den arbetsprocess i vilken eventen vÀxer fram överensstÀmmer pÄ de olika eventen. vilka likheter respektive skillnader kan identifieras..

In the low-income countries of the world, rapid urbanization and decaying infrastructure results in an increasingly unsustainable situation when it comes to solid waste management. Often, the solution tends to focus on introducing technical advanced interventions based on the conditions of the high-income world. However, this thesis aims to ?nd site-speci?c solutions on solid waste management at a local scale. By taking in consideration of local conditions a customized approach is possible where the solution is not dependent on expensive structural changes.