Syftet är att beskriva och analysera VBM ochBSC samt diskutera möjligheten att integreradessa. Studien bygger på en kvalitativ metod därteoretiska begrepp inom Value BasedManagement och Balanced Scorecard analyserasoch jämförs med empiriska undersökningar iform av intervjuer. Kombinationen av VBM och BSC resulterar i ett lämpligt styrverktyg för många företag. Det är ingen perfekt kombination. Koncepten kompletterar dock varandra och ger en mer heltäckande bild av företagets verksamhet och strategiska möjligheter..

This thesis presents the theory behind prototyping and user interviews as parts of requirements analysis. It further discusses how these were used in the development of a budget planning application. The implemented Web-based solution uses a new component-based design rooted in a Model-View-Controller architecture. The application is used today with complete success at the Department of Computer and Information Science at Linköping University..

Titel: ?När det inte går som det är tänkt? ? En studie av Sveriges finansiella institut och deras hantering av mål i samband med operativa risker.Seminariedatum: 31 maj 2011Kurs: 4FE03E Examensarbete ? CivilekonomprogrammetFörfattare: Josefine Martinsson och Sofie Schelin KärrasNyckelord: Operativ risk, Mål, Management Control System, Risk ManagementSyfte: Syftet med denna uppsats är att beskriva hur Sveriges finansiella institut arbetar för att sträva mot målkongruens gällande mål som berör operativa risker enligt Basel II samt att ge tänkbara förklaringar till generella mönster i de finansiella institutens tillvägagångssätt. Med hjälp av hypotesprövningar syftar vi till att söka dessa tänkbara förklarningar.Teori: Den teori som vi främst använt oss av i denna studie är teori om omvärldens påtryckningar, målkongruens, Management Control Systems, Risk Management och Operativa risker. Information som presenteras av BIS angående hur operativa risker bör hanteras ingår även i vår teoretiska referensram. Övrig information om Basel II som syftar till att skapa en förståelse kring hur de operativa riskerna är reglerade presenteras i Bilaga 1.Metod: Undersökningsmetoden som använts i denna studie är en surveyundersökning.

Most often when developing a new system there is a need get a functioning testtool up and running. Including time, cost and resources the solution isn?t always obvious, developing your own or buy one ?of the shelf?. The purpose of this thesis is to study how a general testtool for executing functional tests should be designed to be reusable, be based on recognized knowledge and be able to fast and simple be customized for different types of systems. Key functions from the litterature is presented and used in the design of a testtool prototype.

Sedan aktiemarknadsbubblan sprack har företagens fokus på aktiemarknaden avtagit. Under de senaste åren har det dock återigen skett en viss ökning på aktiemarknaden och konkurrensen om investerares pengar har på nytt tilltagit. Individers ändrade preferenser gällande investeringar har orsakat en trend för företag att styra mot aktieägarvärde och ett flertal nya styrningsmodeller har därmed introducerats. Modellerna kan delas upp i två huvudgrupper där den ena huvudgruppen baseras på redovisningsinformation och den andra baseras på diskonterade kassaflöden. Styrning med hjälp av dessa modeller brukar kallas value-based management eller värdebaserad styrning.

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

Unga med normbrytande beteende löper en relativt hög risk för en långvarig negativ utveckling. För att förhindra detta krävs tidiga effektiva insatser som i sin tur kräver tillförlitliga bedömningsinstrument som identifierar risker och behov hos unga med, eller i riskzonen för normbrytande beteende. Just detta är syftet med ESTER-bedömning. Föreliggande studies syfte var att undersöka interbedömarreliabiliteten av ESTER-bedömning inklusive en ny kandidatskala för riskfaktorerna . Två oberoende bedömare genomförde ESTER-bedömningar på journalmaterial tillhörande 30 tvångsomhändertagna flickor, 15-20 år.

In system development it is today increasingly common to use a model-based system development method. These methods that are suited for Agile work with simple and quick updates and implementations of new applications in systems conform to the requirements that are becoming more important today, namely more flexible and less expensive system that still maintain high quality and safety.A company that has been working with this type of system development method for a long time is Genicore AB, which also has developed their own tools and model language in order to better model the information management systems in complex and abstract operations. Genicore AB is trying to spread their method other developers and have therefore taken the initiative to start this study. The method is evaluated and tested by two students with relatively little experience in model-based systems engineering in order to gain a new perspective on how the method functions. The method has been applied to an educational activity in order to test it in a new domain, and this led us to our research question;?What criteria are of particular relevance in the implementation of a MBSD method on on complex businesses??Through literature reviews and interviews, we formed an idea of how model-based system development works from a theoretical perspective, and then continued to the case study conducted on the educational activities at the faculty of IT at University of Gothenburg.

According to the basic values of the Swedish Trotting Association the horse and its welfare should always be held in highest consideration. One part of the animal welfare work in the organization is to ensure good horse management practices by controlling all active trainers through the local licensing committees situated at the Swedish racetracks. The Swedish Board of Agriculture stated that high quality animal welfare assurance programs used by the industry organizations can be used in the risk assessment of the official animal welfare control to make the official control work more effective and the ambition of the Swedish Trotting Association is to establish an animal welfare assurance program which may be approved by the Swedish Board of Agriculture. Racehorses are exposed to welfare hazards both in their management as well as during training and racing and factors like handling, training, feedstuff, stable environment, medication and the possibility to express natural behavior all affect the welfare of the horses. The aim of the project is to investigate and evaluate the animal welfare work performed by the licensing committees and to give advice on how to improve the industry?s animal welfare control.

The purpose of this study is to examine escort-business with a focus on sales of BDSM-services (Bondage and Discipline, Dominance and Submission, Sadism and Masochism). The study is based on qualitative interviews with three informants providing BDSM-services, as well as a survey with 96 men who requested domination of escorts (the survey was carried out by an escort in the 1980s). The analysis of this material resulted in the identification of three themes on which the study centers: The personal experiences of the three escorts, the interaction between the escorts and the clients, and the changes over time when it comes to the performance of BDSM-services. The study has a gender perspective. The important conclusions are that there are several differences between prostitution having a focus on BDSM-services and other prostitution.

In visual programming the developer specifies her code, using visual tools. Within the range of visual programming languages lay icon-based languages, form-based languages, and diagram languages.Mediator is a multimedia authoring tool that allows the user to create interactive CD-ROM presentations, dynamic HTML pages and Flash projects, without any coding or scripting. The user can create interactivity in her project, using event driven and icon-based visual programming, through a ?drag and drop? user interface. This report intends to determine some of the qualifications of a tool of this kind, as well as its limitations.The report is based on a case study, in which a smaller software application was to be updated using Mediator 9.

I have with this thesis sought to understand how chick lit could be useful in the classroom in the teaching of Swedish B-course in high school. Based on the model of critical literacy I am arguing that this genre would help to meet the objectives of the policy documents which, among other things, are to critically examine and analyze various types of texts.I have found that some of these texts could be used for analyzing and critically examine the ideological dimensions of texts and cultural heritage by the model of critical literacy, and also as a counterweight to the more traditional teaching of the canonical literature as a literary historical stuff that students should learn. I have also wanted to create a basis for discussions about literature in the classroom based on the chick lit genre. To do this I have, based on three themes and questions from the model of critical literacy, tried to focus on issues that might emerge from the ideological analysis and critical review. The model aims to deconstruct norms of society, and in the work of chick lit, I wanted to show how you could deconstruct norms around gender..

The purpose of this study was to examine vitamin A and E in equine nutrition and especially in relation to forages. A literature review was conducted to examine factors that influence the level of vitamins present in forage, the vitamin A and E requirement of horses, and the absorption of vitamin A and E in horses. The influence of DM level on alpha-tocopherol and beta-carotene content in ensiled forage was investigated in a controlled ensiling study using baled silage and haylage. The results from the ensiling study were combined with data of vitamin A and E concentrations collected from literature. Calculations were done to theoretically establish how well the vitamin content in ensiled forage can cover the maintenance requirements of vitamin A and E in horses.

My purpose with the study is to investigate if it is possible to argue in favor of organizing public libraries according to the client based theory. To create a base to argue from I have studied UFO, a department focused on young adults at the age between 15 and 25 at the public library of Malmö. This case study, performed by investigating the documentation of UFO as well as conducting an interview with the project leader, is the base from which I then can argue for or against the idea of organizing public libraries according to the client based theory. Public libraries should always reflect the communities they serve. This challenges the staff of different libraries in different regions to arrange their organizations accordingly to their local population and to be flexible enough to follow the changes of this population.

Denna uppsats utreder den skadest?ndsr?ttsliga problematiken som uppst?r vid l?ngsamt framskridande skador, med s?rskild inriktning p? H?gsta domstolens avg?rande i NJA 2023 s. 916. R?ttsfallet r?r fr?gan om personskada ska anses ha uppst?tt till f?ljd av att ett kommunalt vattenbolag har levererat dricksvatten f?rorenat med PFAS, vilket har lett till att inv?nare i byn Kallinge f?tt kraftigt f?rh?jda PFAS-niv?er i blodet.