A more complex and turbulent world market puts pressure on flexibility and the ability to adjust its business to the market changes. The rapid and unpredictable change is hade to analyze and forecast which demands more short-term forecasting. The issue for this dissertation is based upon the demand of more flexible ways of doing business in the bank sector in Sweden, which is a turbulent and unpredictable market. Handelsbanken is a company that uses the so called Beyond budgeting concept and the dissertation is about this company?s ability to solve the economic governance without the traditional budgeting process.

This study aims to increase the understanding of how some teachers and special education teachers work and relate to pupils with difficulties, and in which way they use guiding documents in their daily work. Over the last four decades the curricula in Sweden have aimed at creating a school for everybody though, without any significant success. Today, many students leave the comprehensive school without grades in the subjects Swedish, Maths, and English. Since the obligatory school was introduced, pupils that have been considered un-normal have been sorted out to other groups and classes, where teachers with special competence have been working.The designation ?a school for everybody? is described in perspective from four different definitions.

We have chosen to write our essay in collaboration with Varbergs kommun, where our starting point is to improve energy efficiency by management control. Their occupation separates from a pure profit driven corporation and therefore the management controls have to be adapted accordingly.  The reason why we have chosen to write an essay about the management control opportunities to improve the energy efficiency depends on two different reasons. The first reason is that we find it very interesting, how with support from the management control it is possible to improve different parts of the operation. And the second reason is that Varbergs kommun expressed a wish that they wanted to improve their energy efficiency process.The purpose of the essay is to describe and analyze the opportunities with support from the management control to help improving the process of energy efficiency in a municipal operation.

Background: Touching exists in different forms and can be experienced through the skin. By touching oxytocin is released like a relaxing hormone which counteracts anxiety and depression. Therapeutic contact and healing touch are methods nurses? uses to give positive feeling of serenity, warmth and wellbeing for the patients. Touching can be a method for communication and happiness when word is not enough.

We have chosen to write our essay in collaboration with Varbergs kommun, where our starting point is to improve energy efficiency by management control. Their occupation separates from a pure profit driven corporation and therefore the management controls have to be adapted accordingly.  The reason why we have chosen to write an essay about the management control opportunities to improve the energy efficiency depends on two different reasons. The first reason is that we find it very interesting, how with support from the management control it is possible to improve different parts of the operation. And the second reason is that Varbergs kommun expressed a wish that they wanted to improve their energy efficiency process.The purpose of the essay is to describe and analyze the opportunities with support from the management control to help improving the process of energy efficiency in a municipal operation.

This master thesis encompasses an inventory and risk classification of four disused landfills within the municipality of Uppsala, Sweden. The model of the classification; ?Method of Surveying Contaminated Sites? is developed by the Environmental Protection Agency and can be used as a framework to investigate and describe the environmental damage and the level of risk for each object. The risk classification model has a rating from 1 to 4, where 1 represents a very high risk while 4 is a small risk. Risk class depends largely on the type of land use that exists on the object, and hence, various benchmarks must be taken into account.

The Swedish legislation (Socialtjänstlagen, SoL 5 kap 1§ 6 st.) state that the social welfare committee is particularly responsible for those children whom are in need of support and help after an adoption or custody matter has been decided. "Adoption - but at what price?" SOU 2003:49 is a state report with the purpose to investigate different aspects around international adoptions, which brings up and discusses what supports there is for adoptive families in Sweden. With this background and a special attention towards adoptive children's health conditions when arriving to their new country we decided to study the subject adoption. By interviewing different professionals and volunteers that work with adoptive families in Sweden the aim with this study was to acknowledge how they look upon the support the Swedish community offers for adoptive parents and also how they consider the knowledge about adoption among those who in their line of work can meet adoptive children is.

AbstractStudy: Degree project in teacher education, Advanced level, 15 pUniversity of SkövdeTitle: Competence ? Self image ? InclusionA study of a couple of students in need for extra education and theirexperiences of their studies at school in a special class.Number ofPages: 43Author: Britt HellqvistTutor: Gunvi BrobergDate: 01-2008Keywords: special class, extra education, competence, self image, inclusionStudents who have difficulties in school or in the social contact are the main subject of this thesis. The students that I have interviewed attend the upper high school in a special class, separated from the major school. My purpose has been to investigate how such students experience their studies at school, with emphasis on competence and the feeling of participation. Moreover, the self image of these students was investigated.

Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

AbstractThe purpose of this work is to contribute knowledge about the transition of children from preschool to preschool classes. The experiences of pedagogical staff, parents and children are described, based on four deepening questions. The questions are about what the actors experience as positive and what the difficulties were in the transition process, and they also cover the differences of children and collaboration between actors. The method consists of qualitative interviews with parents, children, and pedagogical staff. The interviews concern the experiences of transition from the different actors.

The social network services (SNS) on the Internet are becoming more common, and are starting to have a higher range of users, which is affecting Internet marketing. We (the authors) have a feelingthat a growing online marketing within social networks could interrupt the order of social standards. That is why we in this paper have tried to figure out what position marketing has ? and might have ? within SNS, and what impact it will have on social relations.During qualitative interviews along with both representatives of public relation offices as well as with SNS users, we became aware of the occurring strategies of online marketing, and the usersunderstanding of it. In the information from the interviews, we found some interesting contradictions on which this paper underlies.

The background to this paper is the fact that many products are demonstrated to show the consumer value of the product. This is generally the fact when it comes to agricultural products, such as tractors. The growing number of models makes this even more import for the retailer to perform a demonstration that really catches the interest of a prospect customer. One problem is that these demonstrations are expensive and many small retailers have difficulties to afford demonstrations of every model. Together with Åhmans Traktorcentrum AB a market investigation was conducted. The company has its primary sales area in the region of Östergötland and north part of Småland. Åhmans Traktorcentrum AB is a John Deere dealer.

Biogas mainly consists of methane and carbon dioxide, where methane is theenergy-rich gas, and is naturally created when organic matter breaks down in absenceof oxygen, also known as anaerobic digestion. A biogas plant re-creates the anaerobicconditions inside a digester where the organic substrate is fed into and digests toproduce biogas. The gas is then used to produce energy by combustion and can beseen as a completely renewable fuel.Today, energy from biogas is used primarily by major stakeholders such asmunicipalities and thus the plants become very large with high investment- andconstruction costs. There are currently few small plants in Sweden, even though thepotential for agriculture and medium-sized to smaller farms to become self-sufficientin terms of electricity and heat is great. Farms have a natural stock of digestibleorganic material in form of manure or crops for example, which are constantlyavailable.

Trough a literature study based on both philosophic and objective fact this essay is taking off in the meaning of public space. It investigates how the information society and its virtual world are affecting the idea and use of public space in the city. The city and the actual world have developed from the traditional meeting between people while the virtual world is based on flows of information. The information flow has expanded through the Information and Communication Technique (ICT). ICT covers among others Internet, mobile phones and computers.

Reducing the CO2-pollution, resulting from the combustion of fossil coal for energyproduction, is important to affect environmental changes. One way to achieve a reductionis to use the oxy-fuel technology. The technology uses O2 and re-circulated flue gasduring the combustion which results in a flue gas mainly consisting of CO2. The flue gascould then be compressed and stored without environmental effects. A problem thatfollows from the compression is the risk of acidification in sensitive parts of the process.Acidification can occur because of reactions following from the contact of condensedwater and sulphur- and nitrogen-oxides which are also present in the flue gas.This report compiles and evaluates the basis of a scientific unit with the purpose ofexploring the possibilities of extracting impurities of SOx and NOx from the flue gases.The dimensions of the unit are based on basic conditions, defined for an existing oxy-fuelprocess at Chalmers, and on the results of computer modelling.