The aim of the study was to investigate if the Grazemore Decision Support System (DSS) is able to provide a grazing management strategy that gives a high utilisation of grazed grass in milk production in the north of Scandinavia. To do this, a grazing experiment was planed and performed during the summer 2005. Simulations in the DSS were run to get a suggestion of how the cows should graze, grazing calendar 1. Deviations and updates during the season resulted in the simulated grazing calendar 2. During the experiment, the actual milk yield was recorded twice weekly. The difference between actual and predicted milk yield by Grazemore DSS was analysed statistically with regression analysis and the mean square prediction error (MSPE) was estimated.

The public service within health and care has changed remarkably during the last 30 years. It has been inspired by management ideas from profit-making businesses. Those thoughts are an umbrella term called Nex public management. In what way has New public management influenced the public service in Sweden? Important concepts in the change of public service are quality, effektivity and goals.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Background: Within palliative care setting persons with terminal illness is cared for. The aim of the care is to enhance the quality of life for the patient through a holistic approach. The disease can lead to major suffering and require the person to handle the situation. If the person´s ability and capacity to do so is insufficient the identity may be perceived as threatened and quality of life diminished. Self-care can help a person to cope with loss of identity, enhance independence and improve quality of life.Aim: The aim of this study is to explore self-care strategies of patients within palliative care setting.

On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

There is limited research done in the area of management control in the relationship between companies. This study investigates management control in outsourcing relationships and the decision to change sourcing strategy and to insource functions. The empirical research was conducted at an international company, which in this study has been anonymized. The research is mainly based on interviews. To extend and verify the conclusions drawn, another company, AB Ph.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Culture Management Cultural management administration producent KKE management.

Studien analyserar vad arbetsgivare har för uppfattningar beträffande personer med ADHD på en arbetsplats. Semistrukturerade intervjuer har använts som datainsamlingsmetod. Urvalet består av sju arbetsgivare inom den privata sektorn. Studien har inspirerats av den fenomeno-grafiska ansatsen, där olika uppfattningar om ett fenomen står i centrum. Teoretiska analysbe-grepp för den här studien är social kategorisering och den medicinska och sociala modellen kopplat till funktionsnedsättningar.

The purpose with this paper is that trough a description of the management control at Jitech AB find out if traditional management control have been abandoned for benefit for modern management control and in which extent the transition have happened. Further is the second purpose with this paper to find out which decisions that lies behind the design of the management control and how these are in opposition to with the theory..

The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

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.

Syftet med uppsatsen är att undersöka frekvensen av krisstrategier inom livsmedelsbranschen och hur pass sofistikerade dessa strategier är. Vidare vill vi se närmare på en del av de moment som crisis management-teorierna behandlar. Förekomsten av krisstrategier är stor, men endast ett fåtal av företagens strategier uppfyller våra kriterier för att anses såsom mycket sofistikerade. Företagen anser själva att det är viktigt med crisis management, medan de i verkligheten inte i lika hög utsträckning har de element som författarna till den crisis management-teori, vi använt oss utav, menar ska finnas med. Företag som varit i en kris har mer sofistikerade krisstrategier än de som inte har upplevt en kris under de senaste 20 åren..

Neuropsykiatriska funktionsnedsättningar är idag lättare att diagnostisera och det är vanligare att barn och ungdomar i skolan vet om att de lever med en diagnos som till exempel Attention deficit hyperactivity disorder (mer känt som ADHD), eller Aspergers syndrom. Trots att dessa diagnoser blir allt vanligare, finns det ett ökat behov för kunskapen om dem.Syftet med denna uppsats var att studera barn och ungdomar med neuropsykiatriska funktionsnedsättningar, och framförallt studera deras liv i skolmiljö. Att få mer förståelse för hur barn och ungdomar har upplevt skolan och relationen till sina lärare, men även hur de upplevt de hinder och möjligheter deras neuropsykiatriska funktionsnedsättning medfört var i fokus. Metoden i denna studie var semistrukturerade intervjuer med 6 ungdomar, deras föräldrar och lärare. Frågorna har handlat om hur ungdomarna sett på diagnosen, livet med den och även hur de klarat av skolgången med sin funktionsnedsättning.