Denna uppsats handlar om mål- och resultatstyrning som styrinstrument för staten. Mål- och resultatstyrning av statliga myndigheter sker genom regleringsbrev där politikerna ställer de övergripande målen för myndighetens verksamhet. Det är viktigt för myndigheten och det berörda departementet att hitta ett styrsystem som fungerar på bästa sätt. Det gäller här frågan om en effektiv ekonomistyrning. I vid mening är det en fråga om medborgarnas förtroende för den offentliga sektorns styrning, som skall garantera att skattemedel används på effektivaste sätt.

Background: The Swedish Parliament passed a law change in late 2010, suspending the former requirement for all Swedish incorporated companies to have an auditor. The new limit values allow the smallest incorporated companies to dismiss the auditor of the company (or not appoint one in the case of a newly started company). The opinions of abolishing mandatory audit vary, and little research has been done post to the law change. However, a new situation has arisen, meaning the optional choice of voluntary audit, for some companies.Aims and research questions: The aim of the thesis is to examine the reasons behind voluntary audit in Sweden, as well as what value companies, having chosen audit, see in their auditor. The following research questions have been used in order to fulfill the aim of the thesis: ?Why do small private owner-led incorporated companies in Sweden voluntarily choose audit?? and ?What value does the voluntarily chosen auditor add to the companies??Methodology: The research questions were formulated after reviewing relevant literature and scientific articles regarding the topic of voluntary audit, as well as the recent law change in Sweden.

The research of organizational structure and control in the audit profession suggest that there is a contradiction in that auditors should both nurture collegialities while they at the same time have their own responsibility for their individual development and career. This creates a competitive situation among colleagues who in return are expected to maintain a good social relationship and team spirit with each individual. Subsequently, being part of the collegiality and being highly individualistic, gives rise to a theoretical dilemma where these opposing forces are supposed to coincide with each other.The purpose of this paper is to create a bigger understanding of how auditors at major accounting firms can handle the conflict that arises. In order to explore this dilemma, we conducted a qualitative study based on an abductive approach. We have made seven semi-structured interviews from a localistic view.

ABSTRACTThe principal aim of the study was to compare the feeding behaviour of cattle, sheep and goats on pasture and explain any differences between speices. Furthermore, I compared foraging behaviour between dry season and the beginning of the rainy season, in order to see any relationships between weather and behaviour.The study was carried out in Shompole in southern Kenya. Behavioural data were collected by observing herds of cattle, sheep and goats on pasture. The livestock were herded on pasture during the days and kept in bomas, where people live, during the nights. The weather in Shompole is characterized by high ambient temperature and low, bimodal rainfall.

Purpose: The aim of this study is to inquire into the congruency of store image perceptions, projected by Ikea and Ilva, and how Danish and Swedish consumers perceive the aforementioned stores? images in their respective domestic market. Also, the aim sets out to evaluate the success of these stores? images on consumers and on transference to host markets. Further, the aim is to discern specific store image attributes captivating Swedish and Danish consumers.

Fusionernas antal och storlek har ökat för varje år, och företagsvärlden har präglats av en fusionsyra som är frapperande. Det faktum att fusioner förekommer i så stor utsträckning samtidigt som det påvisas att en majoritet av företagsaffärerna misslyckas förefaller oss vara en paradox. Syftet med uppsatsen är att utifrån ekonomisk teori studera de motiv och drivkrafter som ligger bakom företagsfusioner, och diskutera de olika aktörernas medverkan i fusionsprocessen. I uppsatsen diskuteras också i viss mån vilket utfallet av en fusion blir beroende på vilka motiv och drivkrafter som föreligger. De teorier som används är dels teorier avseende motiv och drivkrafter bakom fusioner, dels appliceras public choice teorin och principal-agent teorin på fusionsprocessen och dess aktörer.Detta beroende på att teorierna behandlar den enskilda individens nyttomaximering och problemet med informationsasymmetri.

Syftet för den kvalitativa undersökningen är att undersöka om och hur lärare kan stödja rektorns pedagogiska ledarskap. Undersökningen framförs ur rektorns perspektiv.Följande frågeställningar används för att hitta svar på denna studie:Vad rektorer tycker om det pedagogiska ledarskapet (abstrakta svar, känslor, icke materiellt):Tycker rektorer att det är svårt att klara av det pedagogiska ledarskapet?Hindrar lärare rektorer att klara av det pedagogiska ledarskapet?Vilket stöd skulle rektorer vilja ha av lärare i sitt pedagogiska ledarskapet? Vilket stöd rektorerna får (konkreta svar, ej känslomässiga, materiellt):Vilket stöd får rektorer av lärare i sitt pedagogiska ledarskap?Vilka brister finns det i lärarnas stöd till rektorers pedagogiska ledarskap?Arbetets teoretiska ramverk består av kapitel som handlar om rektorns juridiska, administrativa och ekonomiska ansvar. Det består av kapitel som handlar om rektorns pedagogiska ledarskap men också om relationen mellan rektor och lärare. Relationen är väldigt viktig eftersom ledarskapet inte existerar utan relationer och i relationen är i sin tur kommunikationen central.Undersökningen visar att rektorer ofta nämner ord som diskussion, gemenskap och förtroende.

Syftet med studien är att bidra till kunskap och förståelse kring fenomenet gamification. Denna kartläggning bidrar till att klargöra för- och nackdelar, möjligheter och risker samt eventuella fallgropar med gamification. Om en organisation är medveten om dessa aspekter kring fenomenet minskar riskerna för att någonting ska gå fel, vilket potentiellt skulle kunna bli kostsamt.Studien vilar på en teoretisk referensram hämtad från såväl managmenent- som psykologiforskningen. Förväntansteorin, self determination theory, flow, McGregors Teori X och Y, principal-agentteorin är några av de teorier som används för analysen av gamification.Då det handlar om en kartläggning kring ett relativt nytt fenomen behandlas flera exempel på gamification hämtade från företag som verkar inom branschen. En intervju med speldesignern Henrik Englund finns också med, samt en fallstudie kring polismyndighetens omskrivna användning av spelelement.

The purpose of this essay is to examine for the age discrimination towards older people in the working life. The essay practice EU-law and national law to examine the age discrimination. It also looks for the limits towards age discrimination. A presentation of the rules will make it easier to see how employers are possible to get around the ban against age discrimination. This essay also illustrates how age discrimination emerges in recruitment processes and then how to discourage age discrimination.

Social and emotional learning is getting more and more common to work with in Swedish schools today. That has made it more actual to do studies of how you best can implement a method in health prevention and promotion in schools and how you do for to keep the work sustainable. There are some American studies that describe implementation of methods in schools and a few studies that describe implementation of methods for social and emotional learning in schools. It is important to see implementation as a process and not as an individual event. The process never end but continues as a cycle in three phases; readiness phase, planning phase and implementation phase.The aim of this study was to describe teachers and principals experiences of obstacles and possibilities at implementation of an evidence based program for social an emotional learning in compulsory school as a part of the schools health promotion activities.

The basic principle of the integrated school according to the Salamanca Declaration is that all children, whenever possible, should be taught together, regardless of any difficulties or diversity. It has been shown that students with neuropsychiatric disorders are having much more difficulties to achieve the targets than the average student. Pupils with neuropsychiatric syndrome will always be present in school and we who are working in the business must be better at learning to adapt to them so that they too can achieve proficiency in school.Mathematics is perhaps the topic that Swedish students generally have most problems with,and it will not obviously be easier if you have some form of neuropsychiatric disability.In our future role as special education teachers, we will mentor and support other teachers in the complex educational environment that exists today. The aim that has been built up is thus partly to explore how mathematics teachers work with included students with neuropsychiatric disorders, as well as how teachers wishing to become supervised by specialeducation teachers in mathematics. The study is conducted from a sociocultural perspective.A sociocultural perspective on learning means that all people are learning all the time in social settings.

Due to recent legal enactments regarding carbon dioxide emissions, the car industry is facing higher demands. An effective way of reducing these emissions is to minimize the weight of the vehicle. This thesis constitutes a feasibility study on whether or not it is applicable for the car industry to utilize an inner floor structure comprising composite materials. The principal was the projectSåNätt, in which the main participant was Volvo Cars Corp. In consultation with a reference group, consisting of delegates from the industry and KTH, a specification of requirements was produced.

In 2009, the estimated number of residents in China was 1.331 billion, representing approximately 22% of the total world population. China is the world's most populous state and is in constant growth. This is also a market that offers huge opportunities. The major cultural differences between China and the rest of the world can often cause problems for companies that choose to expand in China. A major problem with the cultural differences is that Chinese employees feel that foreign managers do not understand the Chinese culture which is said to be the reason why Chinese people tend to change jobs often.

The theoretical focus in this master is information retrieval (IR), and especially the part of IR that includes interactivity. This research is by some researchers called IIR. Our principal aim was to examine if search engines on the WWW are taking advantage of research results from IIR research. A way to do this is to look at the application of special features, in this case query expansion (QE) and relevance feedback (RF). Both these methods aim for a better matching of documents and the searchers information need.

Changes in the environment are affecting the world market, and pressures from several stakeholders? are forcing different enterprises to adjust to the current situation. Farmers? difficult working conditions and environmental impacts of the conventional cotton production in India have been highlighted. The small-scale production that is characterising India?s cotton farmers implies an insufficient competition power.