Background:Public health is a concern of many important areas of society and it`s important that Sweden works with the health of the individual through the eleven public health areas. Health isn`t longer only a objective but even a resource. That`s why the society works with the health of the individual through a salutogenic perspective, about what can preserve or enhance the health of the individual.Aim:The aim of this study is to find out what the staff at a nursing home has views of what health can bring, and also study how health affects their ability to work. Also to study the employee`s apprehension of the wellness Reimbursement that employer offers them.Material and Method:A qualitative method was used to obtain results from eight interviews with health care workers in Skåne. Interviews were transcribed and analyzed using content analysis.Results:For the interview person?s health means to feel good and be healthy.

This thesis analyses the cost accounting system KPP and its use within the Swedish health care. KPP is designed to calculate and assign health care costs to individual patients. This would facilitate evaluations and comparisons of the costs for certain diagnosis, patient groups or clinics with a different mix of diagnosis. The study investigates the following questions: 1. Does the KPP-model theoretically work as a cost accounting tool for health care purposes? 2.

Background: According to us, obtaining Reimbursement of expenses in connection with a representation is a ?forgotten? process, and we therefore find it interesting to look further into. In some cases we have not claimed for compensation since we consider the process as too complicated or that we lost the original receipt. Ernst & Young (2009) say in their research that within the financial management area, Swedish operations loses billions of Swedish crowns due to bad routines. Okada and Hoch (2004) mention that if time were not considered as a resource, time would not be a hinder.

Background: According to us, obtaining Reimbursement of expenses in connection with a representation is a ?forgotten? process, and we therefore find it interesting to look further into. In some cases we have not claimed for compensation since we consider the process as too complicated or that we lost the original receipt. Ernst & Young (2009) say in their research that within the financial management area, Swedish operations loses billions of Swedish crowns due to bad routines. Okada and Hoch (2004) mention that if time were not considered as a resource, time would not be a hinder.

Denna studie har utförts i uppdrag av Umeå kommun i syfte att uppfylla det lokala delmålet om en giftfri uppväxt. De vill nu få en uppfattning om hur massagolv kan påverka inomhusmiljön i en förskola, och om dessa golv generellt uppfyller deras policy för materialanvändning. Massagolv är fogfria och porfria golv, de läggs ut som en flytande plastmassa och efter härdning blir de mycket tåliga mot både kemisk och mekanisk belastning. De flesta massagolven baseras på härdplasterna epoxi, akryl och polyuretan. Dessa plaster har olika egenskaper som gör de optimala i olika typer av förhållanden.

Chapter 1. 1 § jordabalken (1970:994) defines property as land that includes area, which is divided into properties.A three-dimensional property must be firm with a closed volume where top and bottom are specified. The property boundaries are described clearly according to Chapter 4. § 27 fastighetsbildningslagen. A three-dimensional property can undermine a traditional property, as well as a three-dimensional property.

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

Holmen Skog has in some places in their operation area access to timber trucks with centre mounted scrapers. They make transportation more flexible and reduce reliance on contractors for road maintenance. The trucks with centre mounted scrapers have a higher tare weight, making them less productive and therefore they receive compensation with a 0.75 % increase on transportation price. The purpose of this study was to investigate what actions a timber truck with centre mounted scraper can perform with acceptable quality in winter, and to examine if it is an economically profitable solution for the truck operator and charterer. The study was done in three stages; interviews, performance analysis of the transportations carried out and an economic analysis with the help of Sven Erik Gilles spreadsheet tool. The study included the districts Delsbo and Hudiksvall.

The purpose of this thesis is to discuss how an instrument originally developed for measuring changes toward lean thinking inservice organizations in general should be adjusted in order to be of use in service organizations within the healthcare sector, andin hospital organizations in specific. The adjustments are suggested based on difficulties specifically arising when implementinglean within the healthcare sector.Thesis starting point is a pre-existing lean assessment instrument developed for service organizations in general. The thesis appliesa qualitative method and integrates literature from the health care sector and lean production movement with the expertise of tenacademics and practitioners in order to find difficulties associated with the implementation of lean within the healthcare sector.These difficulties then lie as the substratum for the adjustments suggested to be made on the instrument.The thesis finds that lean, as a philosophy, does not differ between service organizations in general and service organizationswithin healthcare settings. However, due to deficits in the general understanding of lean some adaptions on the instrument mustbe made. First, some words associated with production must be changed to words associated with healthcare.

Byggbranschen är, jämför med andra branscher konservativ. Förändringar, förbättringar och effektivisering sker men inte i den utsträckning och takt det borde. Under mitten av 1980-talet utvecklades en ny samarbetsform i USA och Storbritannien, som kom att kallas för Partnering.Vårt huvudsyfte med denna rapport är att se hur tillämpning av samarbetsformen partnering är inom småhusprojekt. Partnering är ett begrepp som används där man har gemensamma mål, öppenhet med öppna böcker och stor tillit för byggherrens bästa. Att försöka definiera partnering i Sverige har inte varit angeläget eftersom stora variationer i arbetssätt gjorts till respektive projekt.

SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual.The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, Reimbursement because of expenses and agents and also third party controls.