The purpose of this case study has been to investigate the development and implementation of metadataschemas in two swedish governmental agencies. The interest of metadata in relation to records managment has been significant lately due to the challenges posed by the digital environment. This has been manifesteted in international standards such as TS/ISO 23081 Metadata for records and the MoReq 2 metadata specification issued by the DLM-forum. The extent to which these standard has influenced practice seems less overt however which has been one main motivation for this study.   The research questions adressed are: What has been the main purposes for the development of the metadataschemas? Which standards and role-models have influenced the metadataschemas? How has the implementation of the schemas been carried out? The case study has been conducted using a qualitative research method.

Too much attention has been given to mainstream approaches in performance management and management accounting research, without taking in to account changes in the environment with the rapid growth of online retailing. This paper evaluates how and/or if performance management differs in online contexts by using a conceptual model developed by Ferreira et al (2009). The model and its components are tested on three multichannel- and six e-commerce businesses. The result and its analysis is commented on by two e - commerce experts. The result shows that the operation method of the models twelve components do not differ in terms of work methods in online and offline contexts.

The aim of this dissertation is to examine why smaller municipalities[1] in Sweden experience difficulties when implementing the 16 environmental objectives that are designed to solve Sweden's environmental problems.The theoretical framework used for this dissertation is implementation theory which provides three conditions that need to be met in order to have a successful implementation.  These three conditions have shaped the research questions that examine if Torsby municipality has the "understanding," "ability" and "will" needed to implement the decision correctly.  The dissertation employs a case study method to examine why Torsby municipality has experienced difficulties implementating the target: programmes and strategies for planning, which is an interim target to environmental objective number 15: A good built environment.  Qualitative text analysis and interviews with politicians and civil servants from Torsby municipality and the county administration board of Värmland have been conducted in order to answer the research questions.   The material used for this dissertation is mostly from the government bills that are the foundation of the Swedish environmental policy and the documents and reports about the environmental objectives that the National Board of Housing, Building and Planning (Boverket), the Swedish Environmental protection agency (Naturvårdsverket), and the Environmental objectives council (Miljörådet) have released.The result of this dissertation supports previous research which has shown that smaller municipalities have problems implementating the environmental objectives due to a lack of financial resources. This dissertation also shows that the problems can be due to a lack of understanding the purpose of the objectives.  This leads to a lack of political will to implement the objectives.  Since the municipalities do not have the political will to implement the objectives the appropriate resources needed for a successful implementation are not appointed and therefore the municipalities are not able to fully implement the environmental objectives. [1] Municipalities with less than 20 000 inhabitants..

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Södertörn University was built in the suburb of Stockholm to bring hope for students that aren?t used to study. Ever since the university was built there has been a debate on internet message boards such as Flashback and a discourse has developed in the recent five years. The public discourse has had a negative influence on how the university is perceived by the public. The purpose of this study is to analyze how this discourse has developed the image of the university and how it has evolved.

In today?s ever-evolving society the use of cash is replaced by digital services in the banking sector. Some local banks restrict manual cash handling while others remove it completely. This essay examines how management accounting is affected by restricted cash handling. The theory clarifies that management accounting strategies create guidelines and provides specific framework for employees and managers in the organization.

The Methodology used to gather empirical materials for this thesis has been different types of interviews. The interviews have been mainly unstructured personal interviews directly with our respondents, due to limiting factors some of the interviews have been carried out via phone or email. The theoretical framework consists of literature from well-recognised authors and is divided into four different parts: Insourcing & Outsourcing, Intellectual Capital, Knowledge Management, China & Intercultural understanding. The empirical foundation has been gathered from a great variety of different sources in an attempt to cover the many complex angels in which this subject can be looked upon. Chinese students, managers in international companies with experience from China, Chinese employees in Swedish companies and different people with good knowledge of different areas of China are all among our respondents. In our conclusion we have reached the three following conclusions for why one should start a “bridge building” enterprise in between qualified Chinese human capital and Swedish structure capital: 1. To fill future shortage of qualified human capital in Sweden. 2.

In this diploma work the approach of determining the required amount of reinforcement in slabs exposed to pure tension is processed, on behalf of Ramböll Uppsala. It is a well-known problem in the industry that there are uncertainties in the determining of the amount of crack reinforcement, especially for structures exposed to pure tension. Cracking caused during the time of dehydration in concrete slabs is the most common defect according to statistics made by CBI[1], which provides numbers as high as 35 % of all the defects caused on slabs are generated by cracks. Comparisons between Sweden's former national standard BBK 04, Building Regulations for concrete structures due to restrained forces of shrinkage, and the current European standard Eurocode 2 are carried out through theoretical studies and concludes with several examples of calculations. Rigorous calculations of both standards, BBK 04 and Eurocode 2 with application of the national annex in Sweden and Denmark are performed.

The Swedish building and property management sector are responsible for about 30 % of the total energy use. In order to take environmental consideration, different environmental assessment tools and standards are used. Miljo?byggnad, Svanen, FEBY12 and PHI are some of these. There has been increased interest to certify buildings and therefore it is of interest to evaluate the assessment of the energy field to see if relevant energy aspects are assessed.

The logistic business Svenska Retursystem AB was founded by the Swedish retail sector in the year 2000, and their introduction of a grey plastic crate to the supply chain for perishable goods changed the situation for the swedish horticultural sector. The new system revealed several challenges to be tackled by all actors, from the small family firm to the bigger organisations. Whereas the initiative comes from the customer himself, from the horticultural sector ?s point of view, a refusal of the new packing is a hard decision to take. It is however interesting that a comparison between the two systems, shows in favour of the corrugated board boxes, not only concerning environmental aspects but also for economical and ergonomical reasons.

Violence against children and particularly the ?Bobby Case? in spring 2006 initiated an unprecedented debate in the Swedish media about child maltreatment and child murder. There are however some children whose death causes never will be solved, and some of these cases are erroneously classified as something else.The present survey is commissioned by the Swedish Rescue Services Agency and the Swedish Centre for Lessons Learned from Incidents & Accidents, and will serve as the basis for a children safety council which will be established 2006.In this survey the answer to the question how deaths among children and youth under the age of 18 years caused by accidents, suicides and violence are investigated when the background and the intention is uncertain is elaborated. A statistical report of how many deaths are classified as uncertain intent is given in the survey. The statistics shows that 26 children and youths under the age of 18 have died from uncertain intent between the years 1997-2003.There are many purposes to a death investigation, for example to determine the cause and manner of death.

Kandidatuppsats i kulturgeografi och geografi med kulturgeografisk inriktning.

Bakgrund:                   Under senare år har de börsnoterade bolagens styrning kommit att intressera samhället. Ett viktigt fenomen i bolagens styrning är styrelserna. Under de senaste 15 åren har omfattande regleringar införts för att klargöra och definiera hur styrelserna i de börsnoterade bolagen skall sättas samman och arbeta.Syfte:                            Syftet med denna studie är att undersöka om, och i så fall hur, det svenska styrelsenätverket förändras efter utvecklandet och implementeringen av en reglering. Vår ambition är att ge förklaringar till varför eventuella förändringar sker.Avgränsning:               Studien har utgått från Svensk kod för bolagsstyrning som ett fall av reglering för att se hur denna har påverkat styrelsenätverket.Metod:                          En social nätverksanalys av styrelseledamöternas nätverk har genomförts. Studien omfattar bolag noterade på en svensk reglerad marknad med säte i Sverige.Slutsats:                        Studien påvisar att införandet av en styrelsereglering inte behöver leda till förändringar i styrelsenätverket.

Brominated flame retardants (BFRs) has for many years been used in products to reduce their flammability, mainly in electronic products, textiles and construction materials. In 2003, Sweden imported 300 tons of brominated flame retardants. Leakage of these compounds has polluted natural environments. Fishes has shown increased contents of these substances, especially fat fish, since brominated flame retardants tends to accumulate in fatty tissues. They are also regarded as persistent and that gives them the ability to travel long distances. What also is really scary is that increased levels of brominated flame retardants have been detected in human breast milk. The knowledge of the brominated flame retardants is limited and not so much research has been done in this field. There are many reasons though, to keep the research going. Partly their structural resemblance to well-known toxics as PCB, but also their ability to accumulate in biological systems and enrich in food chains. In which way they affect humans we really don?t know yet.

The aim of this thesis is to give an insight to how work is being pursued within Swedish SMEin the clothing industry. Furthermore we investigate how efforts can proceed withenvironmental questions in a quest for sustainable development and bring clarity in thedifficulties that occur. Through the use of company examples and a description of how theywork we wanted to give stakeholders knowledge in what resources and procedures that areused today on the market. The function of the report is moreover to provide Swedish smalland medium-sized clothing enterprises suggestions and directions of how to advance withinsustainable development.In our theoretical frame we have chosen to administer the theories that we found suitable forour study. Seen from a perspective of sustainability we have thus applied the theories ofstakeholder and legitimacy, an analysis model for a company?s actions in environmentalquestions and the theory of SME which describes a small or middle sized enterprise?s fivecompetitive variables.The empirical frame we acquired for this thesis is presented in three chapters.