The purpose of this essay is to examine which factors that influence the design of internal control in municipal context and how well it works. We choose seven municipals, where we interviewed the administrative managers, the chairmen of the committees and two persons of the staff in each activity unit. The interviews were performed by telephone, due to the keeping of the essay?s timeframe.The theory in our essay comprises eight hypotheses. These hypotheses were operationalised into different variables aiming to make statistical tests possible.

The object of this essay has been to investigate the interlibrary loan service at the universitylibraries of Borås and Kalmar. For this purpose a quantitative and a qualitative methodhave been used.The main body of information consists of statistic data concerning the incoming interlendingorders for a three-month-period. In order to examine the circumstances under which theinterlending activity exists several interviews were made.The study showed that there are several important factors which together make up the complexitythat governs the interlending activity. What type of demand there is depends on theeducational level, whether the different study programmes have a broad or limited subjectorientation or not, and if the demand is of a constant or an inconstant nature. Well-establishedroutines at the information-desk and co-operation with the departments of the different studyprogrammes are important factors in keeping the knowledge of what books and serials areneeded up to date..

Generally in Macedonia keeping farm records and farm business planning is not often practiced like an ordinary activity in farming. Therefore one of the crucial things to do it is to comprise and continuously practice record keeping of farm data. The efficient and justified farm business planning should be based on farm records about the previous work of the farm, which will bring a structured approach for planning all the activities, as well as provide a good basis for attracting investors and creditors for the additional expansion of the business.Given that sheep breeding holds an important part of the livestock production in Macedonia, there is a need for adding analytical sheep enterprise budgets to support the farm business planning process at sheep farms.The aim of this research was to develop sheep enterprise budgets created on the best production practice for Macedonian conditions of breeding and test their applicability into the farm business plan model Agriwise Macedonia. The sheep budgets were composed with a process of data collecting consisted of direct farm data (for the cases), expert's consultation and relevant desk research, as well as a literature study. The aim of doing it was to attain more accurate calculations of the enterprise budgets, which will result in a more precise outcome in the farm business plan model Agriwise Macedonia.

The purpose of this paper is to investigate how organisations can keep their crisis preparedness alert although crises do not occur often. A crisis organisation will lay dormant within a larger organisation for long periods of time. This may cause a problem when a crisis does occur if the preparedness has not been kept alive.From previous researchers that we have studied within this field we have identified two distinct methods to do this. The first focuses on the importance of detailed crisis plans, while the other method suggests that it is more essential to develop specific competencies with the employees. We also find that keeping knowledge within an organisation is a matter of organisational learning and memory which we therefore discuss and analyse.We have performed an interview study at E.ON in Örebro, and we have also had the opportunity to read E.ON?s crisis plan.

Vid olika former av hälsoundersökningar ingår lipidundersökning som en del i den totala riskbedömningen avseende kardiovaskulär sjukdom. Bestämning av apolipoproteiner diskuteras nu som ett alternativ till traditionell lipidmätning. Flera studier bl.a. AMORIS och INTERHEART har visat att kvoten apolipoprotein B/ apolipoprotein A-1 (?apokvoten?) är en oberoende och starkare riskfaktor för kardiovaskulär sjukdom än de traditionella parametrarna LDL- och HDL-kolesterol då apokvoten inkluderar de mest aterogena ?small dense? LDL-partiklarna.

Ett flertal vanliga orsaker till hälsostörningar hos häst (t.ex. fång och reproduktionsstörningar) kan förebyggas genom att hästen hålls i ett lagom hull, varken för tjock eller för smal. Många hästägare har, ofta på grund av bristande kunskap, svårt att korrekt kunna bedöma sina hästars hull. Syftet med detta arbete är därför att dels beskriva och jämföra några vanliga metoder för hullbedömning, dels att försöka dra slutsatser kring hur användbara dessa metoder är för den enskilde hästägaren, eftersom det ju är denne som har ansvaret för hästens dagliga skötsel och välmående.Hullbedömning (Body Condition Score) innebär att man genom palpation av olika kroppsområden där hästar normalt lagrar fett skapar sig en uppfattning om hur stora depåer av underhudsfett hästen har. Varje område får en hullpoäng utifrån hur fettfyllt det är, och från dessa delpoäng beräknas hästens totala hullpoäng.

The main purpose of this study was to translate Stuttering Severity Instrument 3 and to evaluate its reliability and validity. Five speech-language pathologists assessed 35 adults who stutter with this assessment tool. Overall the results showed a very high inter- and intrarater reliability. A highly significant correlation between Stuttering Severity Instrument 3 and ratings of severity, made by the speech-language pathologists, strengthen the validityof Stuttering Severity Instrument 3. No correlation was found between the total score of Stuttering Severity Instrument 3 and the self-report measure Overall Assessment of the Speaker's Experience of Stuttering, whichindicates a lack of social validity in Stuttering Severity Instrument 3.

Lagen om företagsrekonstruktion infördes den 1 september 1996 och skulle ersätta den gamla ackordslagen. Syftet med den nya lagen var att det skulle bli enklare att rekonstruera krisföretag som bedömdes ha utsikter till en framtida lönsam verksamhet. Genom rekonstruktionsförfarandet får företaget ett rådrum att arbeta med de ekonomiska problemen utan att för tillfället riskera en konkurs. Det har dock visat sig att lagen inte blev den succé många hade hoppats på. Sedan införandet fram till 2006 har endast 1507 företag ansökt om att bli rekonstruerade.

In the current study, the aim was to investigate whether tail posture and motion can be an indicator of the emotional state of pigs and if the tail posture of the pig is affected by social breeding value (SBV), coping style and/or housing. Emotional state can be defined in two dimensions: valence and arousal. Two batches of 96 finishing pigs were studied in a one generation selection experiment with a 2x2 set up and were housed in a barren or straw bedded pen. In each pen, 6 pigs (3 male, 3 female) were housed. A back-test was done to determine the coping style of the pigs with two categories; high resister and low resister pigs.

Vid olika former av hälsoundersökningar ingår lipidundersökning som en del i den totala riskbedömningen avseende kardiovaskulär sjukdom. Bestämning av apolipoproteiner diskuteras nu som ett alternativ till traditionell lipidmätning. Flera studier bl.a. AMORIS och INTERHEART har visat att kvoten apolipoprotein B/ apolipoprotein A-1 (?apokvoten?) är en oberoende och starkare riskfaktor för kardiovaskulär sjukdom än de traditionella parametrarna LDL- och HDL-kolesterol då apokvoten inkluderar de mest aterogena ?small dense? LDL-partiklarna.

The advantage and the possibility of keeping track of a number of vehicles to make work practice more effective and smooth is today a favorable choice for Visual Units Logistics customers. We?ve been evaluating the software and trying to take it one step further and letting not only the individual user, but maybe, the company as a whole benefit from its advantages. This has been done by using methods like letting ourselves get to know the software, user case studies, workplace studies, interviews and future workshops. This resulted in a prototype introducing a new function designed with all collected data in mind trying to make the software, Visual Units Logistics, even more effective for the every day work practice of the user.

Syftet med detta arbete är att med hushållsbarometerns mikro- och makroindex undersöka om ett beteende liknande Keeping Up With the Joneses går att skönja i hushållens konsumtion. Mer specifikt så vill vi med OLS som estimationsteknik använda Konjunkturinstitutets mikro- och makroindex som förklarande variabler för att se om det går att belägga en signifikant påverkan på olika konsumtionsvaror på makronivå. Tanken är att både titta på typiska varor som i litteraturen om relativ konsumtion faller inom begreppet statusvaror, såsom bilar, och varor som faller utanför, såsom mat. Helt i enlighet med uppställd förväntan är inte resultaten men om vi tänker att bilar är den mest uttalade statusprodukten med hög visibilitet och mat den med lägst statussignal är resultaten ändå i enlighet med tesen att individens uppfattning av omgivningen påverkar det enskilda konsumtionsbeteendet..

Previous research confirms that there is a major decline of pollinators worldwide. Investigations have mainly focused on pollination services in the agricultural landscapes and therefore, there is a lack of knowledge on the effects pollinators may have in urban environment. This paper examines the presence of honey bees in central parts of Stockholm, Sweden. The study presents what conditions, possibilities and motives there are behind the phenomenon of urban bee keeping. I found ten locations with beehives and a total of 18 hives within the delimited area. Nothing seems to indicate that conditions may limit the presence of honey bees.

This report examines the industrialization of a newly developed household machine on behalf of Technogarden Engineering Resources in Karlstad, Sweden. The report is a part of the final course in the Bachelor Program in Mechanical Engineering at Karlstad University and takes place in spring 2014.An innovator, an investor and a engineering consultant firm have through collaboration developed a new type of gruel machine. The product is in its final stage of construction and is planned to be manufactured in a production located in Sweden, autumn of 2014.To compete against today?s trend in outsourcing manufacturing to low cost countries for better profitability, the industrialization of the gruel machine must be done with a minimum amount of resources in order to become successful, which also describes the problem of this study. Using pre-study material in form of Lean production literature, visiting a successful production site and gathering data from involved engineers a specification was developed which describes what this industrialization must achieve and which requests can be accomplished.

ABSTRACTThe aim of this study was to examine the relationship between job satisfaction, birth order and sensation seeking. The sample consisted of 179 jobholders in four different organizations in southern Sweden, with an average age of 44 years (SD = 12,12). A questionnaire consisting of three parts was used to map out and measure the participants? family background, birth order, job satisfaction and sensation seeking. The study showed no significant relationship between birth order and job satisfaction (p = 0,127).