SummaryBackground: Management control is important for all kinds of activities, both in trade and industry and in the public sector since you must economize on scarce resources. There are nevertheless many different views on management control, which have changed with the times. With regard to the public sector in Sweden, the management control systems have changed radically the last half century, especially from the 1980s, due to depressions and increased focus on effectiveness. New approaches have been taken by many municipalities and county councils, both in Sweden and internationally, where the former management control systems have been abandoned in favour of result control, target costing, and activity-based-costing, for example. Another new approach has been the Balanced Scorecard, which was introduced by Kaplan & Norton in a pioneering article in 1992.The Balanced scorecard is a multidimensional tool, originally intended to be used in trade and industry, but with regard to its nature, it has been adopted even by many non-commercial organizations, especially in Sweden.

This study aims to examine how performance management is compatible with the operations at Sida, Sweden?s International Development Cooperation Agency, by performing interviews with representatives from Sida. The public sector is facing increased demands on accounting, which has emerged as an institutionalized social norm in society. The nature of Sida?s operations, however, proves to be highly complex, rendering results based management difficult to implement.

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

Our purposes with this essay was from the perspective of young people that has completed a stay at HVB-home, their parents and the social welfare secretaries get an apprehension on their way of looking at the purpose of placement in a HVB-home agrees with the comprehensive view of the placement. We also wish to get a picture of what is of important to change in this matter. How do they experience the reasons for the placement, goals and purpose? What positive and negative experience do they have from their placement? What is relevant to change when you look at the different parties' ways of looking at change/progress in this matter? In what different ways do the parties look upon collaboration and how does that effect the treatment? Our qualitative study is built upon interviews with the persons mentioned, upon educational visits to HVB-homes and upon interviews of staff at HVB-homes. The staffs opinion has also been compared with the other perspectives.

Uppsatsens utgångspunkt är samverkansarbete mellan det offentliga och civilsamhället inom ramenför den nationella Överenskommelsen inom sociala frågor. Kontexten är den samhälleligaomvandling och de välfärdsförändringar som skett sedan 1970-talet. Tidigare forskning inom ämnethar visat att konfliktperspektivet saknats inom forskningen av samverkan mellan det offentliga ochcivilsamhället.Uppsatsen bygger på det emancipatoriska kunskapsintresset vars strävan är att identifiera orsakertill missförhållanden och missförståelse som ligger bakom vissa fenomen, i det här falletkonsensusbegreppet. Uppsatsen lyfter fram maktasymmetri som en begränsande faktor inomramen för samverkansarbete mellan det offentliga och civilsamhället. Uppsatsen visar att det råderen oklar rollfördelning inom samverkansarbetet och de idéburna organisationerna vet inte huruvidaman är en röstbärare eller en serviceutförare.

The purpose of this study was to understand how social workers experienced working with Addiction Severity Index (ASI) in relation to the goal set by the National Board of Health and Welfare. The method is spread nationwide and therefore it is of great importance to examine how the social workers themselves experience the demands and the resources surrounding ASI. We choose to do a qualitative study interviewing eight social workers at six different occasions. The result was analyzed using Max Weber?s ideal type bureaucracy and Michael Lipsky?s thesis on street-level bureaucrats.

In recent times statistical findings suggesting a deteriorating mental health among teenagers, have been published. Not only did I find the lack of an all-inclusive analysis problematic, but also the fact that the studies themselves where often insufficient. Thus my purpose has been to chart these statistical studies, and then scrutinize the results.My method has been inspired by critical theory, where an interpretive starting point, self-reflection, and the idea that man and society interacts as a whole, is of great importance. Aside from the above mentioned studies, I have also employed secondary empirical data from TV, newspapers and the Internet. My own experience as a social worker has also been an important resource for this paper.

In this study environmental work in the Swedish hotel chain "Scandic" is investigated. Earlier studies point out sustainability and different environmental certificate programs as essential for the housing sector to contribute to sustainable tourism. The purpose and willingness to fulfill such a mission has been investigated by interviewing central actors in the hotel chain. The result shows that there is a desire to be part of environmental certificate programs mainly for the reason to be part of the system and not for the benefit of nature. Sustainable development is understood as being environmentally friendly. Different solutions to adapt and being more environmentally friendly is discussed.

Due to the increase of the emission of greenhouse gas and climate changes more and more customers demand environmentally sustainable products. The increased demand of sustainable products from cradle to grave is something that has affected the food sector. Many retailers within the food sector feel that they are less or more forced to be environmentally friendly. Nowadays many retailers have chosen to show customers and stakeholders that they want to ?do good? by publishing annual sustainability reports. The Swedish food market has been one of many markets investing in being environmentally friendly.

The public sector in Sweden has in recent decades undergone a large change due to market and liberalism impact. This change has meant that marketing communication and its concepts have been adopted by administrative authorities. In this thesis, we used governmentality, social constructivism and an interpretive perspective to examine the staff at the County Administrative Board in Kalmar County and their experiences and opinions of the concepts ?customer? and ?trademark?. The study was designed as a case study with qualitative interviews.

Purpose of this study is to describe and analyze school social work in rural area and being alone in social work at the school welfare/health team and how this affects the individual, professionally and privately.The theoretical framework highlights the empirical data through Goffman's dramaturgical perspective. The study highlights school social workers role on the scene as Goffman divided as the front and rear arena and how school social worker find strategies to cope with it alone work it takes to be a counselor in rural areas.One way to handle her role involves acting in one of the following three characters: the self-employed, infiltrator and tough guy.The study describes how the social worker harboring the stress in the profession; through recovery - physical and mental, on the back stage, backstage.On stage there are other players such as student health team, which also acts and affect what happens on the front stage.School social workers are working hard to position itself in relation to other professions in student welfare/health team and to have a mandate to act.In the analysis, it appears that the school social workers want a clearer role profession/ occupation profession and mandate to act, which may be complicated by today is the only counselor in student welfare/health team lacking identity. There is also a desire for further/ continuing education, but this is seen as an organizational pitfall when the manager does not have the same educational background as school social worker.Ultimately, it is the peripatetic life as a social worker at the school who is considered the most exhausting part of the work as a school social worker in a rural area. There is a great desire among the interviewed school social workers to have fewer schools to relate to and work on..

The forest is characterized by many different values such as those related to forest productivity which are of a big importance for Swedish economy. History has proved that forest resources had helped the country in the transition from the agricultural to the industrial society. Today Swedish forest industry is among the strongest in Europe and significantly contributing to the Swedish export. The industry provides many direct and indirect job opportunities and is one of the biggest employers in the industry sector. It is also worth to notice that the forest can also generate an additional income for the owners, even if the forestry isn?t their primary income source.

There is currently an ongoing discussion in Sweden about the need for weather shelter for farm animals being kept outdoors during the winter season. Currently, the national animal welfare legislation requires weather shelter providing the animals? with access to a dry and clean place to rest, but under certain conditions exemptions can be granted. The Swedish Board of Agriculture has put forward a hypothesis that there is a difference between judicial decisions in animal welfare cases dealing with weather shelters, as to whether the animal has shown to be suffering or not. The aim of the study was to highlight any weaknesses or difficulties when assessing animal welfare issues associated to the absence of or design of weather shelters.

[saknas].

The aim of this study is to analyse the Swedish state´s ambition in achieving equality among its citizens. By studying the new urban policy introduced by the government in 1998 from a theoretical perspective the purpose of this essay is to understand the ideational dimensions in this policy project, in regard to established understandings about equality.The theoretical framework on which this study is based consists of two different parts. The first presents dominating models on welfare states, mainly focusing on the socialdemocratic welfare state. The second introduces influential theoretical views on equality, primarily discussing universalism and a differentiated equality view. It also presents theoretical views on how to understand the relationship between the state an its citizens.