Kommunerna har som markägaren en viktig roll för att styra bebyggelseutvecklingen och locka aktörer att etablera sig i kommunen. Genom markanvisningar kan kommunen bjuda ut mark som ska exploaterats till intresserade byggherrar. Begreppet markanvisning är inte entydigt men innebär i huvudsak att en byggherre under en viss tid och under vissa villkor får en ensamrätt att förhandla med kommunen om att i ett senare skede förvärva ett område för bebyggande. Det har i tidigare studier påtalats brist på transparens och förutsägbarhet i den kommunalamarkanvisningsprocessen varför denna studie syftade till att utreda hur det ser ut idag vad gäller transparens och förutsägbarhet.För att få svar på frågeställningarna genomfördes en kvantitativ enkätundersökning som skickades ut till alla Sveriges 290 kommuner, dels för att kunna skapa en helhetsbild av nuläget och dels för att tidigare studier begränsat sig till större kommuner.Enkäten besvarades av 133 (46%) kommuner varav 62 (46%) angav att de använde markanvisningar och 70 (53%) att de inte gör det eller gör det vid enstaka tillfällen, en kommun svarade inte på frågan. Denna studie har endast gett en översiktlig bild av dagsläget och av resultatet framkom att rutinerna för att informera om och utvärdera markanvisningsprocessen skiljer sig åt och det finns fortfarande brister vad gäller transparens och förutsägbarhet, framförallt med avseende på motivering, uppföljning och utvärdering.

The purpose of this thesis is to explore the co-creation process and how value is created based on a service orientation using a network perspective. The thesis is studied from a social-constructionist philosophy, using a qualitative approach of data collection and the theoretical framework includes network theories, theories of service-orientation and co-creation. We have conducted semi-structured interviews with a small firm and its network, which consists of a customer, a supplier and a partner. We found that Håkansson?s ARA framework combined with Ballantyne and Varey?s triangulation of value-creating activities help to acquire an understanding of the actors? bonds, the resources? ties and the activity links that exist in a network.

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

Is culture accessible to all in Sweden or do challenges in accessibility begin in childhood? During the academic year of 2010/2011 the Schools for Music and Arts in Göteborg participated in a project entitled En kulturskola för alla (A School for Music and Arts for All). This thesis' objective is to describe the project as well as examine the method the Schools of Music and Arts use to include children with disabilities and what suggestions can be made to further develop the project. Through En kulturskolla för alla, approximately 200 children with disabilities now haave better teachers. The project included 18 music and arts teachers from eight schools.

The study is based on a new approach on how Swedish healthcare is supposed to be controlled and organized. There is a renowned administration problem within Swedish healthcare, which seems to be an obstacle to exploit the resources to the fullest. The latest venture within the healthcare system is patient involvement, where the patients become co-producers of their own care, which aims to both improve and make healthcare more efficient. A few wards in Sweden have implemented this new approach whereupon the study intends to discuss the effectiveness and efficiency in some of these.The study is restricted to three wards, whereof two of these are inpatient wards and the other one is an outpatient ward, within the medical clinic in Jönköping County Council, which has implemented the patient involvement approach in their daily work. The methodology for this study is qualitative in its nature where a time study of personnel time allocation and supplementary interviews with managing nurses on the wards have been conducted.

This essay examines the debate that arose in connection to the sale of Carl Larsson?s monumental painting Midvinterblot in 1987. My main purpose is to examine which meanings the debaters ascribed Midvinterblot and in which way the debate influenced the paintings significance as cultural heritage. I will therefore argue that the debate initiated a renegotitation of the paintings meaning as cultural heritage. In the debate the debaters emphasized the National Museum?s responsibility over cultural heritage, Midvinterblots aestethic, the paintings economic value and its national implications.

Syftet med denna uppsats är att undersöka prissättningsprocesser för att finna barriärer som förhindrar industriföretag att förbättra sin prissättningsförmåga. Förutom att hitta gemensamma barriärer ska vi även ge ett teoretiskt bidrag gällande hur företag kan förbättra sin prissättningsförmåga, med speciellt fokus på barriärer. Vi har genomfört en multipel case-study på 6 industriföretag samt ett konsultföretag. Vårt tillvägagångssätt var abduktivt och vi inledde vår uppsats genom att utveckla ett teoretiskt ramverk som lade grunden till vår studie. Det teoretiska perspektivet innehåller varierande litteratur gällande prissättning, prissättning som en förmåga samt det resursbaserade synsättet.

The purpose of this study is to highlight some aspects of the increased usage of tablets in preschool environments by answering the questions: what does the tablet become in the preschool environment, how much freedom does the children have over its usage.To answer these questions a series of observations were made at two different preschools. The observations were then complemented by interviews with teachers at the same preschools.This qualitative study focuses on some of the didactic questions regarding the tablets, based on a theoretical framework that is within the design-oriented perspective; which addresses the children's? autonomy, the institutional framework and affordance.Our conclusion is that the tablet?s introduction in the preschool has helped the teachers in numerous parts of their documentation, but we can also see that the children's opportunities to make choices regarding the tablet are more limited than with any other resource on the preschool. In our results we also see that when the children get access to the tablet they receive a learning experience, which among other things, strengthens their language skills and their social interaction with each other..

In 2009 transgendered persons were included in the Swedish law against discrimination. Prior to the inclusion a commission made an investigation of the necessity of such change in the law and how it could be designed. This essay focuses on the discourses regarding gender that appear in the law and the report written by the commission. Using theories by Judith Butler and discourse analysis inspired by Norman Fairclough it identifies two main discourses regarding gender: a two gender discourse and a queer discourse. The two discourses meet in the studied material in an antagonistic way, a conflict that is solved by separating the two and making one part of the law focus on gender and one on transgender.

Introducing a new type of IT-structure means a change that employees within an organization must adapt to. Today, many companies have implemented information technology in the form of Enterprise Resource Planning (ERP) Systems and find themselves in th so-called Second Wave stage where an after work is ongoing with continual improvement that involves changes that employees need to understand and act upon. To learn how to work with these recurrent misadventures is of importance because it is seen as a critical factor in order to take advantage of the ERP system and its benefits. To study this a study was conducted through personal interviews at Apoteksgruppen AB which a few years ago introduced a new ERP system. There the authors saw that employees learned in different ways depending on the position, and that the more responsibility this person had the greater freedom this person had to resolve their problems and therefore learned more effectively.

Uppsatsen är baserad på en fallstudie gjord på Tetra Pak. Syftet med fallstudien var att utforma en lista med faktorer att som bör beaktas för att ett införande av ett Competence Management-system ska bli framgångsrikt. Tillvägagångssättet i fallstudien har varit en dokumentstudie och ett antal intervjuer. Använda teorier är hämtade från områdena Change Management, Knowledge Management, Competence Management och Human Resource Management. Undersökning resulterade i ett antal intressanta faktorer som bör beaktas.

While designing an intranet for people with mobile work there are things you have to consider. This thesis is aim to bring understanding to the difficulties involved in these kinds of situations. Our focus is to develop ideas that motivate the assistants to use the intranet. We have looked into the profession of personal assistants and wish to highlight their problems to access the intranet. And we will as well demonstrate their needs for communication.

Common species of freshwater mussels may, like the freshwater pearl mussel (Margaritifera margaritifera) have a drastic decline in number and there is several reasons, like sedimentation, a decline of host fishes, introduction of alien species, nutrition leakages from agriculture and pollutants of medic drugs and poison. Ann Gustavsson made in the year of 2007 a study over rejuventation of freshwater great mussels in nine watersystems and considered that the rejuventation within the populations were all along the line poor. This study orients from her work and points to determine if there is a connection between the poor juventation and pollution of nitrogen and phosphorous from industries and private sanitations. The study was performed with the software program ArcGIS9.2 to take out drainage areas for the concerned habitats and contact was made with the concerned authoritys. When it comes to supervision of private sanitations is it the countys and for industries is it the county administrative board.

Denna studie avser att ge information och vägledning vid val av angreppssätt vid ett integrationsprojekt. Med angreppssätt avses facelift och convert som kan jämföras med Enterprise Application Integration (EAI) och Enterprise Resource Planning (ERP). Det är idag en avsaknad på material angående val av angreppssätt vilket kan försvåra för en organisation att veta hur de skall angripa ett integrationsprojekt. Att genomföra denna undersökning är steg mot att ge organisationer vägledning om hur de skall angripa ett integrationsprojekt och vad som är viktigt att tänka på. Denna studie tar hänsyn till att integrera antingen genom att integrera existerande system med hjälp av middleware (facelift) eller att byta ut de existerande systemen mot ett ERP-system (Convert).

Antalet frivilliga ökar alltmer och därmed ställs det alltfler krav på frivilligledare/ledare inom ideella organisationer. Min förförståelse är att ledare inom ideella organisationer ska värna om de frivilliga, motivera, ?hålla lågan uppe? och stödja ?eldsjälarna?. Då det inte finns mycket skrivet om hur frivilligledare/ledare inom Röda Korset går tillväga för att leda frivilliga, är syftet med studien att belysa hur ledare inom en ideell organisation, Röda Korset, ?leder? de frivilliga som ingår i organisationen och hur ledarna ser på sitt ledarskap.