Optimal time for contractors to enter infrastructure projects

involvement (ECI) is a project delivery method where the goal is to include construction knowledge into the design phase. This isdone by procuring the contractor during the design phase of a project. There are different approaches to which time the contractoris introduced. This research paper aims to investigate the optimal time for contractors to enter infrastructure projects. In order todo this, an empirical study was conducted, where interviews were held with nine representatives from an ongoing ECI project inSweden. The studied project was procured by the Swedish Transport Administration, and the contractor entered the project at thebeginning of the design phase, before a land acquisition plan had been developed. This is the first time in Sweden that a contractorhas been procured this early in a road project. The findings from the interviews show that responsibility, understanding, innovation,risk management, relationship-building and implementation are the aspects that have been affected due to ECI. By analyzing anddiscussing the results, it was concluded that involving the contractor as early as in the studied case has been beneficial, and thatinvolving the contractor as early as possible in infrastructure project is favorable

– Experimental studies

On optical methods for intracerebral measurements during stereotactic and functional neurosurger

On optical methods for intracerebral measurements during stereotactic and functional neurosurgery : Experimental studies

Radio frequency (RF) lesioning and deep brain stimulation (DBS) are the two prevailing surgical treatments for movement disorders within the field of stereotactic and functional neurosurgery. For RF-lesioning, a small volume of brain tissue is coagulated and knowledge of the lesion size and growth is of great importance for the safety and outcome of the procedure. This thesis deals with adapting the laser Doppler perfusion monitoring (LDPM) technique for measurements in brain tissue during RF-lesioning. The relation between LDPM signal changes and developed lesion size was investigated. LDPM measurements were evaluated both in vitro (albumin protein solution) and in vivo in the porcine brain during RF-lesioning corresponding to a bilateral thalamotomy in man. The investigated signals from the LDPI measurements can be used for following the lesioning time course and to detect if a lesion was created, both in vitro and in the animal model. For the albumin model, both the total backscattered light intensity and the perfusion signal can be used as markers for estimating the final coagulation size, while in the animal model this conclusion was not statistical verified. Independent on surgical method, RF-lesioning or DBS, intracerebral guidance is an important aspect within stereotactic and functional neurosurgery. To increase the accuracy and precision of reaching the correct target, different methods for intracerebral guidance exist, such as microelectrode recording and impedance methods. In this thesis, the possibility of developing an optical intracerebral guidance method has been investigated. Diffuse reflectance spectroscopy served as technology and all measurements were performed stereotactically in both porcine and human brain. Measurements of white and gray matter showed large differences, with higher reflectivity for white brain matter, both in porcine and in human brain. For the human measurements during DBS-implants, large differences between white matter and functional targets were found. Additionally, differences between native and lesioned porcine brain matter were detected. Both studies support the idea of using diffuse reflectance spectroscopy for developing an intracerebral guidance method

On optical methods for intracerebral measurements during stereotactic and functional neurosurgery : Experimental studies

Radio frequency (RF) lesioning and deep brain stimulation (DBS) are the two prevailing surgical treatments for movement disorders within the field of stereotactic and functional neurosurgery. For RF-lesioning, a small volume of brain tissue is coagulated and knowledge of the lesion size and growth is of great importance for the safety and outcome of the procedure. This thesis deals with adapting the laser Doppler perfusion monitoring (LDPM) technique for measurements in brain tissue during RF-lesioning. The relation between LDPM signal changes and developed lesion size was investigated. LDPM measurements were evaluated both in vitro (albumin protein solution) and in vivo in the porcine brain during RF-lesioning corresponding to a bilateral thalamotomy in man. The investigated signals from the LDPI measurements can be used for following the lesioning time course and to detect if a lesion was created, both in vitro and in the animal model. For the albumin model, both the total backscattered light intensity and the perfusion signal can be used as markers for estimating the final coagulation size, while in the animal model this conclusion was not statistical verified. Independent on surgical method, RF-lesioning or DBS, intracerebral guidance is an important aspect within stereotactic and functional neurosurgery. To increase the accuracy and precision of reaching the correct target, different methods for intracerebral guidance exist, such as microelectrode recording and impedance methods. In this thesis, the possibility of developing an optical intracerebral guidance method has been investigated. Diffuse reflectance spectroscopy served as technology and all measurements were performed stereotactically in both porcine and human brain. Measurements of white and gray matter showed large differences, with higher reflectivity for white brain matter, both in porcine and in human brain. For the human measurements during DBS-implants, large differences between white matter and functional targets were found. Additionally, differences between native and lesioned porcine brain matter were detected. Both studies support the idea of using diffuse reflectance spectroscopy for developing an intracerebral guidance method

Revisionens digitala transformering ställer nya krav på utförandet

Sammanfattning Titel: Revisionens digitala transformering ställer nya krav på utförandet Författare: Johan Antonsson, Lisa Haack och Johan Paulsson Program: Ekonomprogrammet - inriktning redovisning och ekonomistyrning Handledare: Petter Boye Institution: Ekonomihögskolan på Linnéuniversitetet i Kalmar   Inledning: I många år har digitaliseringen tagit allt mer plats i samhället, både hos individen men även företagen. Arbetsmarknaden har förändrats då arbeten försvunnit, men även nya uppkommit. Inom revisionsbranschen används nya affärssystem som ska underlätta för revisorn och därmed öka produktiviteten i arbetet. De nya affärssystemen kommer dock även med risker, de kan vara svårförståeliga, tidskrävande eller öppna upp för informationsstöld.   Syfte: Syftet med uppsatsen är att förklara hur digitaliseringen har påverkat arbetsmetodiken och på så vis hur riskerna inom revisionen förändrats. Vår förhoppning är att resultatet ska leda till att revisionsbranschen och revisionens intressenter får en ökad förståelse för ämnet.   Metod: Vi har använt en abduktiv ansats för att kunna öka förståelse för vårt ämne. För att kunna fördjupa oss i ämnet användes en kvalitativ metod där yrkessamma revisorer intervjuades för att vi skulle kunna uppfylla studiens syfte. Det motiveras även varför vi använt just de källor vi valt samt kritik mot dem.   Slutsats: Vi kom fram till att arbetsmetoden underlättas då nya analysverktyg hjälper revisorn i sitt vardagliga arbete. Det har lett fram till att revisionsriskerna sänkts då programmen kan stå för en stor del av arbetet och revisorn bara behöver lite manuell handpåläggning. Däremot förutsätter det att revisorn besitter en viss IT-kunskap för att revisionsriskerna ska säkerställas som minskade. Om IT-kunskapen inte finns förhöjs riskerna istället, vilket i framtiden kan bli ett mera aktuellt problem. Vi tror att kraven för att bli auktoriserad revisor kan komma behöva förändras.Abstract Title: The audit's digital transformation requires new demands on the execution Authors: Johan Antonsson, Lisa Haack and Johan Paulsson Program: Ekonomprogrammet - inriktning redovisning och ekonomistyrning Advisor: Petter Boye Institution: Ekonomihögskolan på Linnéuniversitetet i Kalmar   Introduction: For several years digitalization has taken increasingly more room in the society, both for the individual and for the company. The labor market has changed because work has disappeared but new jobs have also been created. Within the accounting profession new ERP systems are being used to make the work easier for the auditor and thereby increase the productivity in the work. The new ERP systems comes with new risks, they can be hard to understand, time consuming or opening up avenues for information thefts.   Purpose: The purpose of this essay is to explain how digitalization has impacted the work process of auditers and how the risks have changed in the auditing process.   Method: We have used an abductive approach to be able to increase our understanding for the subject. To deepen our understanding of the subject we used a qualitative method where auditors were interviewed. We also discuss why we have chosen the sources we chose and critique against them.   Conclusion: Our conclusion is that the work process has become easier due to new analyzing programs which helps the auditor in their daily work. This has led to a decrease in auditing risk because the programs can do a lot of the work and the auditor only need to do some of the manual work. However, this requires that the auditor possess some IT knowledge, otherwise the auditing risk can´t be ensured to be decreased. If the IT knowledge doesn´t exist the risks will increase instead, which in the future might become a more important problem. We believe that the qualifications required to become an authorized auditor may need to change for the future

Skillnaden i det dorsala böjmomentet vid MTP, utan rullsula och med två olika styvheter på rullsulan

Bakgrund: Rullsulor används för att kompensera för ledstelhet, förbättra avveckling av steget, minska höga tryck plantart och minska böjningen vid tålederna.  Det finns dock få studier som undersöker om rullsulan verkligen minskar ledrörlighet i framfoten. Det saknas även information för betydelsen av rullsulans styvhet för böjmomentet av framfoten, vid avvecklingen av steget.   Metod: Fem friska kvinnor (n=5) gick med tre olika par skor, två par var modifierade med en likadan rullsula med olika styvheter och ett par utan rullsula. Fem upprepade mätningar för de tre olika skorna samlades in för alla deltagare. Det dorsala böjmomentet analyserades med sensorsulan (VebitoSCIENCE) som ersatte skons innersula.   Resultat: Det dorsala böjmomentet minskade för samtliga deltagare med en rullsula. Signifikant minskning av det dorsala böjmomentet vid MTP 1, för alla deltagare, när den styva rullsulan jämfördes med utan rullsula (94,4 – 20,1 Nmm) och mellan styv och flexibel rullsula för deltagare 1,2, 4 & 5 (68 – 22,2 Nmm).   Konklusion: Det dorsala böjmomentet minskade signifikant för MTP1 och MTP5 när en rullsula användes av friska kvinnor. Studien har också visat att en styv rullsula har en betydelse för att uppnå ett minskat dorsalt böjmoment vid MTP.Background: Rocker soles are used to compensate for joint stiffness, reduce high plantar pressure and reduce the bending of the toe joints. Despite this, few studies have investigated if the rocker shoe really reduce the joint movement at the forefoot. There is also a lack of information regarding the importance of the rocker shoes stiffness for the bending moment of the forefoot, at the third rocker.   Method: Five healthy women (n=5) walked with three different pairs of shoes, two pairs were modified with the same rocker shape with different stiffness and one pair without a rocker. Five repeated measurements for the three different shoes were collected for all the participants. The dorsal bending moment was analyzed with a sensor sole (VebitoSCIENCE) that replaced the shoes insole.   Result: The dorsal bending moment was reduced for all participants with a rocker shoe. Significant reduction of the dorsal bending moment at MTP1, for all participants, when the stiff rocker was compared to the shoe without rocker (94,4 – 20,1 Nmm) and between the stiff and flexible rocker for participants 1,2,4 and 5 (68 -22,2 Nmm).   Conclusion: The dorsal bending moment was significantly reduced for MTP 1 and MTP 5 when a rocker shoe was used by healthy women, the study has also shown that the stiffness has an importance in order to achieve a reduction of the dorsal bending moment at MTP

Street-level bureaucrats at the Migration board : A quantitative study about the staff’s working conditions during the Migrant crisis

Media have reported frequently about tough working conditions at the Swedish migration board for several years. The aim of this study was to investigate how the current migrant crisis has affected the migration board staff’s ability to practice their daily work. More specifically its aim was to find out how the crisis has affected the staff’s ability to uphold the law in the administration procedure and how they relate to the migration boards goals, caseload and resources. The study was based on a quantitative method with surveys delivered to the migration board’s staff and later analyzed with Lipsky’s theory about street-level bureaucracy. The results indicate that migration board staff experience problems to some extent with upholding the law in administration and with high caseloads and inadequate resources

Kontroll inom offentliga sektorn - en beskrivande studie hur kontroll praktiseras och uppfattas i Försäkringskassan Västra Götalands län

Titel: Kontroll inom den offentliga sektorn – en beskrivande studie hur kontroll praktiseras och uppfattas i Försäkringskassan Västra Götaland Bakgrund och problem: Sverige har den största välfärdsstaten i världen, mätt som andel av BNP. Resurseffektivitet i den offentliga sektorn torde således vara i varje medborgares intresse. Avsaknad av vinstmål gör styrningen mer komplex. Detta väcker frågan huruvida andra mått existerar och hur olika styrverktyg praktiseras i syfte att uppnå kontroll. Syfte: Syftet med uppsatsen är att, genom empiriska studier, undersöka och beskriva hur kontroll praktiseras på operativ nivå respektive uppfattas på strategisk nivå i Försäkringskassan Västra Götalands län. Avgränsningar: Fokus för studien är den offentliga sektorn vilken representeras av Försäkringskassan Västra Götalands län. Kontroll diskuteras utifrån fyra vedertagna styrverktyg. Metod: Studiens förhållningssätt är en interaktiv syn, där aktörssynsättet interagerar med systemsynsättet. Empiriskt material har inhämtats genom kvalitativa intervjuer, där sju personer med olika befattningar och hierarkiska nivåer har intervjuats. Resultat och slutsatser: Generellt har den strategiska nivån och den operativa nivån olika uppfattningar och tillskriver kontroll olika innebörder. Detta föranleder att kontroll är komplext. Vidare använder organisationen olika modeller för att uppnå kontroll. Modellerna tillmäts olika roller för olika aktörer. Förslag till vidare forskning: Slutsatsen av den empiriska studien visar att olika tolkningar föreligger mellan operativ och strategisk nivå. Bakomliggande orsaker till detta faktum är dock inte besvarade i denna studie. Att studera språkets betydelse för skillnaderna i människors tolkningar är en god utgångspunkt för att förstå hur verkligheten ter sig för olika människor. Huruvida aktörerna har samma tolkning av begrepp är därför ett intressant uppslag till fortsatta studier