Aim: To investigate the observed issues about the economy units? importation in the municipal of Bollnäs, Sweden, and study the internal communication according to this matter. Method: This paper is written as a process where the information flow has been decided by the information held in the interviews. The interviews have dealt with the economy units issues and the communication linked to it, within the oganization. The persons that have been interviewed are Olle Nilsson Sträng -principal of the municipal executive board, Leopold Stoltz - head of the municipal, Jan Lahenkorva? principal of the youth and child care board Maj ?Britt Karlsson? head of the youth and child care management and Eva Eklunddirector of junior school.

Sverige framställs ofta som ett av världens mest jämställda länder där män och kvinnor har samma möjlighet till inflytande och makt. Kvinnor på ledande positioner i Sverige har ökat de senast årtionden men när det kommer till högre positioner brister kvinnor i representationen, framförallt inom det privata näringslivet. Lönsamhetsargumentet har ofta används som ett skäl för att öka andelen kvinnor i börsnoterade styrelser och företagsledning, medan studier om diversifierade styrelser visar på ett blandat resultat både vad gäller lönsamhet och effektivitet. Syftet med denna uppsats är att undersöka representationen av kvinnor i företagens ledning på Large cap, Stockholmsbörsen men också se på hur denna representation kan förklaras samt hur mångfalden i styrelserna eventuellt kan utvecklas. Ett ytterligare syfte är att undersöka om det finns ett finansiellt argument om lönsamhet som kan motivera en ökning av andelen kvinnor i bolagsstyrelserna och om andelen kvinnor i nomineringskommittéerna leder till fler kvinnliga ledamöter i bolagsstyrelserna.

The capacity to extract information from vehicles has the potential to be very beneficial. Performing analysis on information about fuel usage, emission values and other driving properties of a vehicle can lead to great economic and environmental benefits.This report contains descriptions of two prominent systems for retrieving information of this nature from a vehicle, On-Board Diagnostics and FMS-Standard, and of an implementation of FMS-Standard.The conclusion drawn after this investigation is that these systems do indeed offer access to the benefits mentioned earlier, although to varying degrees and with differing prioritisation..

This degree project concludes the Innovation and Design Engineering programme at Karlstad University. The project was carried out by David Brocker, Erik Hallberg and Andreas Hertzman during the spring of 2006 and corresponded to 15 weeks of work per student. Assigner was Martin Larsson at Arexor and instructor at Karlstad University was Monica Jakobsson.Arexor has a patent to a construction of an electrical skirting board with moveable wall sockets, called Electrical Track System. The lowest parts of the interior walls along the floor are today almost always covered by a conventional skirting board. Arexors patented product replaces that with the possibility to move and increase the number of wall sockets by choice along an electrical skirting board.

Bakgrund och problem: IFRS 8, rörelsesegment, är ett resultat av det samarbetsprojekt som pågår mellan de två dominerande normsättarna på redovisningsområdet, International Accounting Standards Board (IASB) och Financial Accounting Standards Board (FASB). IASB offentliggjorde i november år 2006 IFRS 8 som ersatte IAS 14, segmentrapportering, för räkenskapsår från och med 1 januari år 2009. IFRS 8, har till skillnad från IAS 14 ledningsperspektiv på sin segmentrapportering i de finansiella rapporterna, vilket kan bidra till lägre jämförbarhet mellan företagen och högre relevans.Syfte: Syftet med studien är att identifiera skillnaderna mellan IAS 14 och IFRS 8 vad gäller antalet segment, mellan årsredovisningen för år 2008 och första kvartalsrapporten för år 2009. Syftet mer konkret, är att undersöka om företagen i studien har förändrat antalet segment samt om det påverkat jämförbarheten.Metod: Urvalet för studien är de 255 företag som var listade Stockholmsbörsens listor Large Cap, Mid Cap och Small Cap den 9e november 2009. Studiens är en jämförelse på företagens förändring i antal rapporterade segment mellan årsredovisningen år 2008 och första kvartalsrapporten för år 2009.Resultat och slutsatser: Författarna kan inte statistiskt säkerhetsställa att en förändring skett i antalet segment.

The aim of this paper was to study incoming complaints to The County Administrative Board in Västra Götaland during 2011 and examine if it was possible to see a connection between warranted and unwarranted complaints and informer, animal species and type of inadequate. In Västra Götaland, a complaint is classified as warranted if the inspection leads to a reprimand, whether it regards what was reported or not. Data were collected during three weeks through The County Administrative Board´s record system Platina and a total of 456 complaints were studied. The parameter ?complainant? was categorized into four groups according to The County Administrative Boards own division; public with the subgroups anonymous and non-anonymous, animal health staff and others.

In this study the author will search on how, co-operation between teachers and guidance counse-lors in school works. The study was too looking for if guidance counselors experiencing if they can feel cooperation in school, when they work by themselves in their profession, and if the guidance counselors feel a part of the whole school.Total interviewed four guidance counselors in elementary school, in a medium sized town somewhere in Sweden. The author have used qualitative methods for allow guidance counselors to answer free and not influence from other parametric.The result demonstrates that all guidance counselors believe that it is important to have coopera-tion with teachers in schools. Most of the guidance counselors believe that neither the directors nor teachers really know what skills guidance counselors possess. The respondents describe that they often turns to teachers who believe that guidance is an important part of the school's work for students..

Abstract: Private equity used to be synonymous with tremendous yields and rates of return. However, the private equity market trembled in 2008, due to the financial meltdown caused by the worldwide credit crisis. Considering the current low number of exits within the private equity industry, the purpose of this thesis is to examine if there has been any change in how private equity firms control their portfolio companies since the inception of the crisis. One private equity company and two portfolio companies have been studied. The case study is prepared from interviews with senior directors in the portfolio company and investment managers in the private equity firm.

This thesis has been carried out on behalf of IV Produkt AB and intends to set an average ratio of thermal energy losses in apartment buildings that were built during the 1960-1990. This shall be derived by analyzing the total district energy consumption that has been divided into three parts: heat energy losses (the actual heating requirements), the heating of domestic hot water and heating energy consumption for the controlled ventilation.Three different residential areas that were built during the years 1962-1966 and one that was built in 1993 has been analyzed. All residential areas are located in Växjö urban and contains between four and six apartment buildings.The analyzed objects have a mechanical exhaust ventilation systems and district heating as the heating method. No own laboratory work or experiments have been done in this thesis, the calculations have been done on the basis of parameters from VEAB, interviews with property managers, and literature studies. By calculations, we have got a result that is reported in Chapter 6.

Preschools are nowadays a big part of almost every childhood in Swedish society and the relationships that are built there are important for the child and the child?s future integration in the world of knowledge and education. The preschool teachers are therefore the first persons the child links to beyond the parent. That?s why the relations between the parent and the preschool teacher are an important and interesting aspect in the cooperation between them.

Even though Sweden is a small country which has a low rate of inhabitants is it one of the worlds leading nations of exporting products from the forest industries. The Importance of a sustainable use of the Swedish forests has been known for many years. In 1903 the first law of forestry were establish. Today the National Board of Forestry carry out inventories of regeneration result. The result of the latest inventory showed that especially the non-industrial private forest owners did not full fill the regeneration work after a clear cut.

AbstractThe purpose of this thesis is to examine the professional female members of a board in listed companies. During the 21st century the issue of female quotation into the executive boards was discussed in both the media and politically due to womens underrepresentation in these contexts.The main purpose of this thesis is to examine the professional female members of boards stories of the role models they have, what characteristics have evolved, the views of others, and the self image. In addition, we want to investigate how women perceive themselves in a male-dominated field to identify how the female identity is created at work.Through a qualitative research in the form of personal interviews, we have gathered empirical material that forms the basis of our results. The answers from the interviews have been analyzed with the help of relevant theories and a social constructionist approach throughout the thesis. For our theoretical approach, we primarily chose symbolic interactionism, identity theories, and concepts such as the glass ceiling and gender strategies to analyze the data.The result of the survey shows that there are many elements that play into how women form their identities.

The use of artificial insemination (A.I.) as an alternative to normal mating in dog breeding in Sweden are controlled by regulations from the Swedish Board of Agriculture and by ethical rules assigned by the Swedish Kennel Club. Only veterinarians, who have a specific certificate and are specially trained and educated, are allowed to perform inseminations in dogs. Each artificial insemination must be documented and reported to the Swedish Kennel Club (SKK) which, on the behalf of the Swedish Board of Agriculture, yearly presents statistics concerning the use of A.I. in Sweden. The objective of this study was to illustrate the use of artificial insemination in dog breeding in Sweden for the last decade, using the yearly reports from the Kennel Club during the period of 1995 to 2004.

This graduation work is a result of implementing Lean Production using OEE and SMED at Enics Sweden AB in Malmö. Enics doesn?t have an established improvement concept and therefore should this work serve as an introduction to possibly start with Lean Production. A result in this report is that an OEE value has been identified within a common order at Enics. Other results are that an implementation of a Lean-board has been implemented and furthermore, within SMED, a flag that indicates changeover..

The purpose of this Master?s thesis is to investigate the legal practice of valuation in arbitration board proceedings concerning freeze-outs after non-cash take-over bids. We find that the most important method for valuing the shares offered in exchange for the shares of a target company is to take the volume-weighted average of the quoted prices of the shares offered in exchange during the acceptance period of the take-over bid. This thesis is a complement to previous studies by Peter Jennergren (1996) and by Andrea Lundqvist and Victor Ludvigsson (2007) of how the Balken case (a freeze-out case that was eventually decided by the Supreme Court of Sweden, in 1996) has affected the legal practice of valuation in freeze-out arbitration board proceedings. We have undertaken an empirical study of 48 freeze-outs between 1985 and 2006 where shares in the bidding companies were offered in exchange for shares in the target companies.