This study aims at contributing to the studies of political implementation. The theory of implementation claims that local implementation that meets the demands of national policies is close to none existing. By examining the implementation of industrial policy in two Swedish municipalities that differs in location, prosperity and political believes I am putting the theory to the test. If the test were to show that the implementation is rather well executed in these two cases, where the risk of failure is great, the questions about whether the theory is valid or not will rise.By interviewing the two local government employees in charge of the work with industrial policy, and studying their strategic documents I got my answers. This by looking at their work but also their attitudes towards the national policy in terms of understanding the policy, being able to work with it, and wanting to work with it.

A description and analysis of the sales process of ERP systems is presented; also the consequences for the parties involved are discussed. The chosen methodological basis is an inductive research design consisting of a case study based on interviews. The analysis of the empirical data is done with a proposed analytical framework. Based on the agency theory, the analysis is tightly knitted together with opportunism. There are three controlling factors: relationships (relationship marketing), contracts (principal-agent theory), and competition.

The aim of this thesis is to investigate which the main determinants of capital structure in Swedish listed firms are and to identify which incentives lies behind managers choice of capital structure determinants. Further, the study investigates whether the Post Keynesian theory and theories which incorporate behavioral aspects can be used to explain the capital structure decisions or if the traditional Neoclassical theory give an better explanation. We have used a qualitative method to analyze the determinants of capital structure and the managers incentives behind capital structure decision. We conducted a survey which was sent to 83 Chief Financial Managers and financial executives in Swedish firms listed on Mid Cap or Large Cap. The questionnaire was on-line which enabled for the respondents to quickly and convenient respond.

Business valuation is something that is carried out on a daily basis and relevant to both small and large businesses. Valuations are often long and complex processes that may be difficult to understand, even for those who have received an education in the field. In this thesis, we try to create a better understanding of how this process works.   Since we are aware of many aspects of the theory behind business valuation, but very little insight into the practical activities, we have chosen a deductive approach, i.e. to go from theory to empirical data.   The conclusion is that the methods presented in the theory is largely used in practice, and that the process of valuation mighty seldom differ between valuations. For the seller to be able to charge a higher value for their companies, it is important to have knowledge of, and review the value-creating factors in the company.

The aim of this study is to investigate wether the participatory democracy is a threat or a complement to the representative democracy. To achieve my purpose I will focus on two different lokal councils, the civil council in Hovsjö and the youth council in Västra Skogås, which have been objects of the urban policy in 1998. The theoretical framework on which this study is based consists of the participation democratic theory, representative democratic theory and implementation theory. By problemizing these theoretical frameworks in comparison with eachother I will mapp how these two lokal councils were implemented. The research question is: In what way was the civil council and the youth council a complement or threat to the representative democracy? In which way was it difficult to implement them?The method used for this purpose is a qualitative comparative case study.

The number of elderly continues to increase in Sweden which puts pressure on the elderly care. Aproposed solution is to increase the use of information and communication technologies (ICT) inhome care to both streamline care and enable older people to manage on their own to a greaterextent. So far Västerås is the only municipality that has made a decision on an ICT solution, whichthey have chosen to call ?eHemtjänst? (eHomecare). The purpose of this paper was to investigatethe specific prerequisites and requirements for Gothenburg city regarding the potentialimplementation of eHemtjänst.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

This master thesis is about Augmented Reality (AR), a phenomenon that has existed since the mid-fifties but only recently has become available for the general public. This report is a knowledge compilation about AR, focusing on AR in cell phones and the use of the technology in traffic related situations.AR is usually described as adding a digital layer of information onto the real world. There are different technologies to make virtual images; in cell phones sensor-based and camera-based technologies are the most common ones.In this report, the market of AR applications for cell phones has been investigated. Three use cases have also been investigated in order to get more knowledge about the designers' thoughts and visions.In order to analyze the technology and the applications in a broader and more scientific perspective, two theories has been used: Situation Awareness (SA) and the Service Dominant Logic (SDL). These theories seem useful when reflecting on the Swedish road administrations vision, and to investigate what the applications and the AR technology can contribute to the traffic domain.The conclusions of this thesis are that:- AR can be applied on most of the human senses, but augmenting by visualization is most common.- The market for cell phone applications is growing rapidly: AR applications are relatively new but on the rise.

En central del i ett systemutvecklingsprojekt är de tekniker som används för att strukturera organisationer och informationen i dessa. I flera årtionden har traditionella tekniker utvecklats. Exempel på tekniker som anses traditionella är ER-modellering och dataflödesdiagram. Idag används objektorienterade programspråk mer och mer för att implementera databaser. Det har dock inte funnits stöd för att analysera ett system objektorienterat förrän i början på 1990-talet.

Today, we can see that social navigation is embedded in different kinds of websites, but there is still little support for social navigation in the web browser. Our main concern has been how we construct a tool that fills this hole in the web browser. By letting the theory, the prototype and the focus group serve as input/output to each other we could create a better overview of how the different pieces were intertwined. This has been a crucial mental model for us to obtain since it has helped us to understand how we could realize the theory through our prototype and thereby come to the conclusion of what aspects of the theory that we should put forward to further development. After constructing the prototype we thought that it would support social navigation, but realized after analyzing the discussion of the focus group that we are not there yet.

Syftet med denna studie är att få en inblick i hur lärare på mellanstadiet arbetar med teknikämnet i skolan. Detta görs genom en enkät, vars frågor är upplagda efter tre frågeställningar: Vilka tankar har lärarna om teknik? Hur ser pedagogernas teknikundervisning ut? Vilket undervisningsmaterial använder lärarna sig av i teknikämnet? Totalt är det 65 lärare som arbetar eller har arbetat med teknik på mellanstadiet som deltagit i studien. Enkäten har visat på att de flesta lärarna som deltagit tycker att teknikämnet är ett roligt, spännande och intressant ämne som dock är svår bedömt, tids- och materialkrävande. Undersökningen visar även att de flesta lärarna tycker det är bäst att arbeta med teori och praktik varvat, då båda delarna behövs för att eleverna skall förstå teknikens innebörd i samhället.

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

Today wireless transmission of data is becoming more and more popular and the need for faster transmission rates is increasing. Since the bandwidth is limited it is important to try to use it to the fullest. CDMA is a technology that allows multiple accesses on the same frequency and time thus making it very bandwidth efficient. The CDMA technology was first introduced in the second generation?s cellular systems but has since then been improved and is reused in today?s 3G systems as Wideband CDMA.

This master thesis work was done at Saab Underwater Systems AB, a company at the cutting edge of underwater technology. Here torpedoes and other underwater vehicles are developed and manufactured. The major customers are navies of different countries, mostly the Swedish navy. The aim of this master thesis is to develop, construct and evaluate an automatic Trim System for Unmanned Underwater Vehicles. The task of the system is to change the position of the centre of mass and the vehicle?s total mass or volume.

Caso Skanska is an incident that occurred in Argentina and regarded corruption and bribes to government officials. This study investigates how this incident could occur and how it can be explained. The theoretical framework used is the dynamic interaction model, stakeholder theory, embeddedness theory, the political perspective and corruption theory. The method used is qualitative and it consists of data gathered through semi-structured interviews in Sweden and Argentina as well as other sources of written information of relevance for the study. The authors conclude that Caso Skanska could occur due to the lack of strong institutions as well as transparency.