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.

With this essay we want to describe the transformation process that the real estate owner has to go through to sell the current rented flats to tenant. We also want to provide an understanding how the valuation is performed in the transformation process and highlight the issues that affects the price in the valuations. In the essay we would like to see if the valuation and the transformation process differ in a public real estate company compared to a private real estate company. Based on this we have asked us the following question to answer: -Is there any differences in how real estate?s are valued in the transformation process between public real estate companies and private real estate companies? We have used a qualitative approach to keep our main question.

My essay is on the subject of teachers work environment with focus on noise and communication. In the essay questions are raised on how a teacher can influence his or hers noisy work environment. A school is a large work place with many employees and is owned and administered by the county municipality which is an even bigger workplace. How big an acting space does a teacher have in such a large organization?My methods of research on these questions have been to conduct interviews and analyzing documentation from The Swedish Work Environment Authority.

The study's aim was to increase knowledge about the resistance of the Muslim religious expressions in the public sphere and its emergence on the basis of the case around the opposition to call for prayer. The study was conducted through the use of the qualitative research approach through interviews with informants who have a pronounced aversion regarding the existence of the public call to prayer in Sweden. The study's questions have been answered by an analysis of the empirical material by using different theoretical points that illustrate how Western standards are valued higher than the other, in the various standard systems. The view of the Muslim religious practices depicted by informants through an interpretative framework that is characterized by Islamophobic arguments that are considered to be incompatible with Western culture and the principles of the secular state striving. Such discourses can create an uneven distribution of power between Muslims and non-Muslims on the basis of the West's representations of Orientalism explained based in ethnocentric knowledge.

The ways designers work with craftsmen in other countries can vary alot,but still there are many similarities. In this study we make comparisonsbetween a number of projects involving three different designers and artisansin other countries and parallel that to our own work in South Africa.What we have seen is that there is some common denominators betweenthe different projects that are being taken care of in different ways.Some things that commonly attract the designers seem to be the skills ofthe craftsmen, as well as their colouring, patterns and materials. A furthercommon denominator in the projects is that people?s perception of qualityhas become an important issue. The products that are being developedare often sold in the country of the designer, and therefore a needto insure that the quality of the products is up to the standards expectedin that certain country has occurred.

AbstractArtists ? the invisible assets; a qualitative study about the view on music rights and artist brands as intangible assets within music companies.This paper is a study of what view representatives from Swedish music companies have on activating music rights and artist brands as intangible assets. Throughout the paper, a discussion is held regarding what the representatives think about activating these intangible assets. From this, we have identified and analyzed possible pros and cons to such activation.Our interest to this question was brought to us when we realized that most music companies in Sweden have intangible assets without activating them. This is, even though these are their main source of income.

Konvergerande ekonomier har gett upphov till nya behov såsom ett internationellt standardiserat redovisningssystem. I EU gäller sedan den första januari 2005 för noterade företag International Accounting Standards Boards (IASBs) system kallat IFRS. Detta regelsystem styr bland annat vilken information som företag ska lämna kring sina finansiella instrument. Just dessa regler är dock i en utvecklingsfas, vilket ledit till att företag för 2005 års årsredovisningar fått välja mellan att redovisa efter den äldre standarden IAS 32 eller den nyare vid namn IFRS 7. Svenska storbanker har genomgående valt att redovisa efter den nyare standarden.Trots att införandet av IFRS 7 till stor del är motiverat av en strävan efter att öka användares förståelse för hur finansiella instrument påverka företags exponering för finansiella risker så varnas det för att 2005 års årsredovisningar inte alltid blir jämförbara, då bland annat på grund av den valfrihet som företag har.

The aim of this study is to examine the collection One Thousand and One Nights (also: The Arabian Nights) from a european perspective, by comparing different european translations. The study focuses on three translations into Swedish from different periods of time and how the tales have changed in the translation process - depending on the prevailing line of approach and Western perceptions of Eastern standards. The thesis of the study is that Eastern culture, from a Western perspective, has been seen as exotic and different but not as a high literary culture and that this view has affected the translations into european languages. The study shows, among other things, that Western culture is many times considered normative in the translations and that the translators often give their own voices a prominent role, also that common Western notions of the East affects the translations.The word ?orientalism? is used frequently in the study and it refers primarily to the image of the Orient as it is described in Edward Saids' book Orientalism: as a Western construction whose main purpose is to strengthen its own conception of the Orient and thereby strengthen the Western identity as better than the Orient.

The aim of this study is to examine the collection One Thousand and One Nights (also: The Arabian Nights) from a european perspective, by comparing different european translations. The study focuses on three translations into Swedish from different periods of time and how the tales have changed in the translation process - depending on the prevailing line of approach and Western perceptions of Eastern standards. The thesis of the study is that Eastern culture, from a Western perspective, has been seen as exotic and different but not as a high literary culture and that this view has affected the translations into european languages. The study shows, among other things, that Western culture is many times considered normative in the translations and that the translators often give their own voices a prominent role, also that common Western notions of the East affects the translations.The word ?orientalism? is used frequently in the study and it refers primarily to the image of the Orient as it is described in Edward Saids' book Orientalism: as a Western construction whose main purpose is to strengthen its own conception of the Orient and thereby strengthen the Western identity as better than the Orient.

Very little is known about the health situation amongs Swedish dairy goats. The population of Swedish dairy goats can only be estimated, and that number is somewhere .

The author has, with the help of AK Consultancy Indoor Air AB, formed a series of questions regarding moisture problems in buildings and how these are handled in extreme climates with high temperatures and a high relative humidity. Furthermore to analyse and indentify key material that makes a construction safe against moisture problems. Ventilation, AC and the choice of materials have in a later stage of the thesis been investigated to enhance the knowledge of moisture protection. The research for this report includes measurements on existing buildings, calculation models on the building envelope for analyses and the ingoing materials of the envelope. The health aspect of moisture problems related to ?sick building syndrome? has been included and interviews have been conducted to gather relevant information.A study of the American system, ASHRAE, American Society of Heating, Refrigeration and Air Conditioning Engineers and the standards used in Singapore has been made to highlight the difference.

Title: Global Reporting Initiative - A comparative study on compliance with the initiative's guidelines between Ericsson and Vattenfall.Authors: Peter Leidhammar, Mattias ThorénSupervisor: Bo EnquistExaminer: Margareta BjurkloSeminar Date: 2009-01-14Background and problem formulation: The interest and the requirements that stakeholders have for companies sustainability issues are becoming increasingly important. Thus more companies are increasing their work on their sustainability reports. As there are no laws governing how these are to be designed, standards have been created by various organizations that companies voluntarily can follow. Now, after the Swedish government gave them the directive to follow the GRI's guidelines the Swedish public companies have started to follow this trend. The question then stand how much the private companies' sustainability reports differ from state companies and whether this can be traced to the differences in the companies' ownership and their stakeholders picture.Objective: The purpose of the paper is:· analyze how the GRI's guidelines are followed by the two organizations· highlight differences between them from a theoretical perspectiveLimitations: This paper is limited to two companies, one company owned by the government and one privately-owned company.

In 2007 Swedish Meats, the dominant Swedish meat-producers cooperative sold its slaughtering and processing industry. The goal of a producer cooperative structure is to create value for members through vertical integration, and to strengthen members? market position. When Swedish Meats sold the slaughtering and processing components, it ceased in some respects to serve the function of a cooperative. This is a lost opportunity for both members and non-members, because Swedish Meats as a functioning cooperative could have exploited its dominant market position to positively effect producer?s prices.

The responsibility to identify, protect, look after and develop cultural and historical values in our surroundings - urban as well as rural - falls on the local authorities. This essay focus on local preserve programs for cultural landscapes in Sweden?s municipalities. Programs for preserving cultural landscapes are important tools in the aim to reach a sustainable development of these values. The object of the essay is to delineate how the municipalities handle cultural landscapes in terms of how cultural and historical values is identified, how the landscape is divided and assessed and how different aspects of intangible and tangible values are taken into consideration.

Background: Female representation on boards is an ongoing debate. The European Parliament voted in November 2013 in favour of a proposal that it should be at least 40 percent women on company boards by 2020. Jens Spendrup, president of the Confederation of Swedish Enterprise, was interviewed on Swedish Radio in February 2014 and stated that there are not enough qualified women to recruit to the company boards. The listed companies in Sweden only have 22 percent of women in their company boards and given Jens Spendrup?s statement should they have difficulty reaching up to 40 percent by 2020.