The aim of this study is to examine and analyze how management control mechanisms evolve within an organization when a requirement of return on equity is imposed, as well as why the mechanisms evolve the way they do. A case study was performed on Samhall, a Swedish state-owned company, which has the aim to help people with disabilities develop by providing meaningful work. The framework provided by Samuelsson, defining five means of control in organizations was used to structure the study. Further, theories within New Public Management have been used to provide the reader with a proper background to the research area. Theories from the institutional field of organizational research have also been used to provide further depth to our analysis.

Who is responsible for youth policy implementation?This thesis attempts to deepen our understanding of Swedish and Nordic youth policy. Youth policy is cross-sectoral and includes all the decisions and measures affecting the conditions of young people. National youth policy therefore concerns young people's life situations in a number of different areas, such as work, housing, education, health, leisure and influence. The purpose of the study is to increase the knowledge of youth policy work the last century by understanding the impact of youth research concerning adults' role in youth policy implementation. A mixed method approach has been applied to the study: interviews, documents and youth theory have been analysed.

Because of the increasing numbers of international tourist arrivals each year it is essential that tourist operators are aware of the impacts that tourism generate. Tourism affects the world in an environmental, social and economic way, positive but also in a negative way. To travel responsible and sustainable is therefore important, and operators have a responsibility in this subject.Because of this I wanted to look at how Swedish tourist operators manage responsible tourism, together with what amount of information their customers receive about this. To be able to study how operators work with this I conducted three interviews via email. The tourist operators were of different sizes and specializations to receive a more extensive result.

The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the freedom of establishment in case RÅ 2009 ref. 30 due to the fact that businesses who changed tax residence were treated worse than businesses that remained within the Member State of origin.

Abstract This paper seeks to answer how well the unit managers in a community live up to its responsibility for rehabilitation. What opportunities and obstacles center managers feel that they have in the rehabilitation process and their expertise in rehabilitation are adequate. The essay is based on qualitative, in which six interviews were conducted to help capture the Heads of Unit subjective experiences. Five of the respondents are heads of units in the elderly, and an interview with the rehabilitation coordinator of the municipality. Respondents' comments and relevant literature form the basis for this essay.

The aim of this thesis was to study financial support within the Church of Sweden and the view of the church?s diaconal work. This was done with a quantitative method where a survey sent to a number of churches containing questions about financial support within the church and how they, the respondents, looked at the church?s role as a welfare agent. Of the almost 200 congregations only 23 congregations responded.

The purpose of this study has been to look into and analyze the view on sex equality in textbooks and teaching media, and teaching of a group of upper secondary school teachers, through a gender perspective. The teachers teach subjects within social- and political science. The two questions that I wanted to answer are: What views do the teachers have on sex equality in their teaching? What views do the teachers have on sex equality in the teaching media (textbooks and other teacher media) which they have access to? Since I wanted to look into the teachers own views I chose unstructured interviews as the method of gather empirical information. To interpret the transcribed texts I chose the hermeneutic view of people as intentional.

Current research shows that the number of door openings during surgery is unjustifiably high. It is the operating room nurses task to ensure a hygienic and aseptic environment throughout the surgery with the goal of minimizing the risk of healthcare associated infection. The study aims to investigate whether the operating room nurse is attentive to the number of door openings during surgery and if the operating room nurse is attentive to the reasons behind the door openings. A pilot study with nine observations was carried out on two smaller hospitals in the region of Västra Götaland. The results showed a significant underestimation of the rated door openings compared with the actual ones.

Det har blivit allt viktigare fo?r fo?retag att arbeta med CSR, Corporate Social Responsibility, och da?rmed ta ansvar fo?r sin pa?verkan pa? samha?llet. Ma?nga fo?retag har dock inte kunskapen eller erfarenheten att arbeta strategiskt med dessa fra?gor utan a?gnar sig mer a?t va?lgo?renhets- arbete. Denna uppsats a?mnar ge nya perspektiv pa? hur fo?retag kan a?gna sig a?t CSR, genom att studera arbetet i Swedbank.

Aim: Based on portfolio theory, which highlights diversification, and CSR, which describes the value of social and ethical responsibility of corporations, this study examines whether there is a difference in risk-adjusted performance between ethical and traditional mutual funds. Ethical funds are limited in their opportunities of diversification and should therefore be limited in their potential perfomance. On the other hand, a focus on social and ethical responsibility can be profitable.Method: The study uses a quantitative approach where we used 25 mutual fund in each category, ethical and conventional mutual funds. The mutual funds and their data has been obtained from www.morningstar.se and www.pensionmyndigheten.se. Historical performance between 2009-2013 were processed to obtain the Sharpe ratio and M2.

This thesis rests on the theory and methodology of discourse theory. By viewing social reality as constituted by discourses, meanings that are taken for granted can be challenged.The events of September 11th 2001 resulted in the American war on terror. This thesis explores the impact of 9/11 and the war on terror on the Russian image of the conflict in Chechnya.Discourse theory is applied to shed light on how the conflict over Chechnya is discursively constructed by the Russian state and media. The discourse is organized in three thematic sections: Identity, Enemy Images and Islam. Russia establishes itself as a member of the Western civilisation.

Abstract Background: More and more people receiving palliative care in the home, leading to increased responsibility for the next of kin. Being a caregiver and at the same time next of kin is a complex situation for everyone involved. Next of kin´s everyday life changes drastically when everything revolves around the one who is seriously ill.Aim: To describe next of kin´s experiences of being caregivers to a palliative sick person at home. Method: A literature review in which eleven qualitative scientific articles were analyzed and summarized. Results: The results revealed three themes; experience of support, experience of changes in life and experience of strategies.

In October 2006 the media began investigating the four ministers Billström, Borg, Borelius and Stegö Chilò who were all being accused of miner tax fraud. The two women, Stegö Chilò and Borelius became the primary victims of an extensive media hunt where the media already had made their minds up; the women had to go. The more the women tried to explain themselves, they only seemed to be digging themselves into a deeper hole and ten days into the ?hunt?, the media got their way, the women resigned while the men, even today remain on their positions. What was it then that made the outcome so different regarding the four ministers when the only thing to really set them apart was their genders?With support of theories from Giddens, Habermas and Thompson as well as theories regarding media, gender and the medias ethical responsibility we have in a qualitatively narrative analysis studied 20 articles from Dagens Nyheter and Expressen.

When someone dies there will always be an inheritance, an inheritance that earlier has been seen as a national concern. However, every year there are about 450 000 deaths within the European Union linked to more than one country, either when the deceased has changed his state of residence or when he has assets in another state, for example a Swedish national with a summer house in Spain. The problem is to determine which na-tional law that is supposed to be applicable to the inheritance.There are two principles that can be applicable on the choice of law, the principle of na-tionality and the principle of residency. If the principle of nationality is used the inherit-ance will be regulated by the deceased`s citizenship while the principle of residency takes aim on the deceased´s last domicile instead. Conflicts can occur between the two principles so that the legacy must be divided between two different legislations.In October 2009 the Proposal for a Regulation of the European Parliament and of the Council on jurisdiction, applicable law, recognition and enforcement of decisions and authentic instruments in matters of succession and the creation of a European Certificate of Succession was presented, a regulation that will try to create harmonized rules on in-teralia the inheritance matters.

Patients with mental illness experience dissatisfaction with their care due to lack of understanding and ignorance from the nurses. The nurses? approach might influence these patients' experience of their care. The purpose of the literature review was to describe nurses' approach in care of patients with mental illness. The literature review is based on an inductive approach and the result is based on 14 scientific papers, of which eight used a qualitative design and sex used a quantitative design.