In recent years, several scandals have been revealed where public employees been involved. Some researchers argue, moreover, that the NPM's rampage has led to an increase in the risk of corruption in public administration. The Regulation on Internal Control shall, according to the government, lead to adequate protection against corruption by analyzing and managing risks. However, Riksrevisionen have criticized the authorities' protection against corruption to be too unstructured and unsystematic. In addition, they questioned whether the regulation really has significance in the work against corruption.

The global wood pellet market has seen a rapid growth after the adoption of the Kyoto protocol and the renewable energy incentives created within the European Union. The global consumption of wood pellets reached 13,5 million tonnes in 2010 and several experts estimate the consumption to be between 35-50 million tonnes by 2020. These forescasts raise the questions which regions that can supply this vast amount of wood pellets and what the conditions are for producing it. This study evaluates the conditions for wood pellet production and export from British Columbia, on Canada?s west coast, focusing on existing industry structure, raw material supply and the distribution chain.

The aim of this study was to evaluate whether gallop training, rather than regular drive training, is worthwhile for trotters race performance. Another aim of the study was to expand the author?s riding- and driving capacity, and get more practical experience on the impact of interval training on trotters. The sample population in the study was two trotters, one Standardbred, and one cold-blood. Given the small sample population, the results of the study is only indicative on the effects of gallop training on trotters, and not conclusive.

This paper is about the extent to which simplified penetration calculations ofsmall-caliber projectiles is a useful tool for assessing the physical protectioncapability. The work should be seen as an attempt to create an accessible tool inthe form of a simplified equation that allows for a better and safer use of thenaval vessels. The tool will also be used at different levels so that decisions andinstructions could be clearer.Performed calculations show a very limited capacity of a ship's basic design interms of physical protection against the use of small-caliber projectiles.How do we know that the calculations correct? By verifying the calculations withpractical shooting tests, a substantial condition to answer the question will becreated. To shoot against a material with two different thicknesses estimated toproduce perforation and non-perforation is a good approximation of the equationusability in the context..

I have studied how human networks can affect decision-making and different constellations. The primary purpose is to clarify the possibility to affect the decision to move the infrastructure investments from Region Skåne to Region Västra Götaland. The study starts at the EU-level and continues to the Government and on to the region. Region Skåne is studied especially since it was from there the infrastructure investments were moved.The conclusion is that there is no specific representation in the government that represents regional topics, in spite of the fact that almost 30% of the members of the Parliament come from these regions. There is no discussion between the members that could be considered a networking-activity beneficial for the regions.

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

Background ? The last 20 years healthcare has been facing increased demands on efficiency and increased customer satisfaction. This despite reduced resources and increasing demand. These demands are presents in all departments within healthcare organisations, including medical laboratories that currently receive an ever-increasing number of remittances. Laboratory flows are quickly becoming overloaded with samples and related materials.

In recent years, the Swedish railway track system has been neglected in terms of capacity and maintenance. To adapt the existing system to current traffic load there is a great need for extensive improvement and maintenance. Shortcomings are especially occurring on older embankments running over soft subgrades. To select the most suitable method for reinforcement of the embankment, it is important to evaluate different solutions from a life cycle cost perspective. In long-term perspective, it is often shown that a method with low investment cost causes a higher maintenance cost and a shorter technical lifetime.

This report describes an investigation of the indoor climate in two different workspaces. Since we a big part of our lives are staying indoors in artificial environments, and more particularly in our workplaces, we think it would be interesting to do this investigation. The technical solutions for air treatment systems began with simple natural systems without fans and where the thermal rise of the air applied. In modern time is technical air treating systems used to take care of the fresh air supply. This type of units can supply filtered air with the right temperature to the building. Well-functioning ventilation is essential to bring clean fresh air to the room and effectively remove impurities without sound- or draught problems. The indoor climate is relevant for the output capacity.

The purpose of this study is to investigate how much of the estimated annual electric energy production from Swedish wind power that actually was produced, as well as the history of this agreement over time. The aim is to also examine if there are properties that have caused some group of wind power plants to produce more or less, compared to their estimated production. Operational data on wind turbines collected by the Swedish Energy Agency was analyzed. A survey was made among owners of wind power plants with a nominal power of at least 2 MW. Two different methods for normal year correction of production data were used and compared.

This thesis work is performed on VSM Group Ltd in Huskvarna that produces sewing machines under the trademarks Pfaff and Husqvarna Viking. On these sewing machines is an application that helps the user to thread the needle. The aim with the work has been to study today's applications on VSM and their competitors' sewing machines in order to since developing a new Needle-threader that divides itself from all the ones used today. The objective with the work has been an entire new concept with an operational prototype.As a base the competitor analysis was used where today's applications was studied in order to identify positive and negative aspects of these. This led to a number off ?concept families? where different variants off the same ideas were collected and evaluated.

I have studied how network in a broad sense can affect decision-making. The primary purpose is to see if the political initiative somewhere disappears when it comes to understand the relations between power, actors and politics. The study discuss in a theoretical area that concerns the reliability in neoinstitutionalism to use as an analytical instrument. Some criticism is given to the theoretical standpoint in the sense that there is no power perspective included in the theory. I include a discussion about a concept of power, which I include to the theory.

The work of the board in owner-managed firms often differ compared to the work of the board in large listed companies. Since the owners are working in different roles, the board in owner-managed firms might discuss topics outside the typical boards agenda, such as questions relating to ownership structure and operational matters. This thesis examines what external board members can contribute with in owner-managed firms, and which the most frequent difficulties are for the owners when deciding to recruit external board members. Through qualitative interviews, three owner-managed firms have been studied, which together with two expert interviews and five seminars, creates the empirics. In the analysis, the empirics are compared to what the earlier theory states.

In recent years, increasing emphasis has been placed on streamlining the supply chain. Keeping inventory and warehouses is considered to be a waste of resources. It is however difficult to completely eliminate the need for inventory and warehouses in a supply chain. The purpose of warehousing is to provide a service for the customer. By keeping what the customer demands in inventory it is possible to make a quick delivery when a need arises.

C-uppsatsen avhandlar överraskning, en av grundprinciperna för krigföring i den svenska operativa- och högre taktiska markstridsdoktrinen. Strävan med uppsatsen är att klarlägga de grundläggande faktorer som överraskningen kan sägas bestå av samt att skapa en modell av faktorernas inbördes förhållande och ömsesidiga beroende, syftande till att på ett avgörande sätt överraska motståndaren.Den empiriska undersökningen sker genom en analys av fem erkända militärteoretiker. De grundläggande faktorer för överraskning som framkommer efter analysen, prövas mot praktiska operativ verksamhet i en begränsad fallstudie. Faktorernas framtida giltighet hypotesprövas i en studie som utgår från två hypoteser om Dominant Battlespace Awareness.Avslutningsvis förs en diskussion om hur utbildningen av svenska officerare bör utvecklas för att på ett bättre sätt än idag, möjliggöra ett operativt agerande, syftande till att nå ett avgörande genom att utnyttja överraskning på taktisk nivå..