The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

Problem: The great interest towards the company?s values has contributed to it becoming more common for individuals to seek out organizations that have a strong corporate culture. Where you work and whom you work for has thus become the dominant factors instead of what you are working with.Purpose: The purpose of this study is to examine how the corporate culture, the rational and emotional benefits are experienced by the employees of the company. The aim is also to examine whether the corporate culture can become a management control measure by good communication between employees within the organization.Methodology: The essay is based on a qualitative research method and empirical data were collected through interviews from the company MTR Stockholm.Theoretical Frame of reference, Edgar Schein, Three Levels of Culture, Seven dimensions.Results: The study has shown that there are different cultures within the company. But also that there is a strong corporate culture within the business, the respondents feel an affinity with working within the underground rather than working for the company MTR Stockholm..

The objective of this study was to study the agreement between two methods of indirect bloodpressure measurement in dogs and cats and to establish the within-method variation for the methods. The utility and practicality in the clinical setting were also evaluated for the both methods. The techniques evaluated were the oscillometric method and the Doppler ultrasonographic method. Thirtytwo dogs and 26 cats were used in the study and seven dogs and five cats out of these animals had diseases that may effect the bloodpressure. Bloodpressure was measured in both anesthetized and in conscious animals.

The aim of this Master's thesis is to explore how the localisation and the design affect the conditions for a school-media centre. A school-media centre is in this study a place where the students seek, find and evaluate information, discuss and exchange ideas. An active place for generating knowledge. The method applied in this study is "Space Syntax Analysis", a quantitative method with visual representation of the results. In the theoretical framework, space is the voids between walls, doors and ceiling, between furniture and bookshelves.

During my time as a student of education I have learnt that it is my responsibility, as a teacher, to adjust the ways in which I teach to the needs, abilities, experiences, and thoughts of each individual child. What I have not yet gained much knowledge on is how to go about finding the children?s thoughts.In this thesis I investigate the interview as a method of finding out how sixth graders think about their mathematics education. Four children were interviewed. In addition to these inter-views, as a means of giving a broader perspective to and a greater understanding of the chil-dren?s answers, one math lesson was filmed and the math teacher was interview on two sepa-rate occasions.What I found was that a number of factors seemed to influence the children?s thoughts and answers, and that their answers were most likely not always a mirror of their thoughts.

The aim of this study is to examine the democratization process of Kosovo in the years after the countries independence was assured. Two central questions for the case study consist of whether a democratic improvement in the country has occurred and which factors, positive and negative, are present to further improve or impede the democratizationprocess. The study builds upon two central definitions, democratic states and democratization in order to gain theoretical background to be able to measure these two quite abstract expressions. A socioeconomic model is used to measure favorable or negative developments within Kosovos society and the findings of this model confirms the hypothesis of modernization theory, namely that increased socioeconomic development increases the chance of a positive democratizationprocess. There has been a positive democratic development aswell as socioecomic progress but since the nature of this study is merely descriptive and not explanatory, it doesnt make claims on the explanatory power of modernization theory.

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.

AbstractProblem-based learning (PBL) was from the beginning developed in medical school, but is today used in education in other programmes as well. Investigations about PBL have been conducted in different disciplines and there is also metastudies. In this paper, a metastudy of 8 bachelor degree papers have been conducted. The questions answered were: which methods were used to investigate PBL in primary, lower secondary and upper secondary school,which advantages were found in working according to the PBL method, which disadvantages were found in working according to the PBL method and did teachers and students views about advantages and disadvantages about PBL as a method differ and if they did, how? The results showed that mostly qualitative methods were used to investigate the PBL as a method, mostly abilities of social qualities and independence were trained in working according to PBL, a disadvantage was that working according to the PBL method was considered more resourse consuming than traditional teaching methods and teachers and students views about PBL did not differ considerably.

The aim of this study was to elucidate day surgery patients´ subjective experiences of postoperative pain after orthopedic and abdominal surgery and if there was any difference in the experience according to sex and age.Selection was not random and the study included 87 patients. Data were collected from patient questionnaires. VAS method was applied in the questionnaire to measure patients´ pain.The outcomes of the study show that there was no significant difference between women´s and men´s experiences of pain during days 1-7.It was found that patients undergoing orthopedic surgery had significantly more pain on day 7 compared to those patients who underwent abdominal surgery.There was a significant negative correlation between age and perceived pain on day 7.Patients in day surgery group had significantly less pain on day 7 compared with day 1.The patients who have undergone orthopedic surgery and younger patients had more pain on day 7 while the patients in day surgery group had a pain level decreased gradually and on day 7 was the lowest.It appears that pain relief on day 7 of younger patients and patients who have undergone orthopedic surgery is an area that can be improved..

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

The purpose with this project is to explore and verify three renovating systems for Miljonprogrammet (common expression forbuildings constructed during the years 1965-1975 when over a million houses where built in Sweden) to take measure to thelargely transmission losses of these buildings. Many of the buildings from this period have similar constructions and thereforethe same techniques can be used to renovate several of them. This project only considers the climate scale, although thereare many more factors to concern for to efficient the buildings of Miljonprogrammet.This thesis presents examples of renovations carried out using two of the three renovation systems.The essay presents a reference house of choice on which we apply the three systems and calculate the new U-values,consumption of energy and the investment costs. The new U-values the building is given is matched to the values ofrecommendation for passive houses. Our reference house is a two story apartment building, located in the village ofLammhult, with brick facades at the ends and plaster at the long sides.

In the field of maintenance management there are but a few models an organization can use. The one model that has risen to the status of being the de facto standard in Sweden is pm3(på maintenance management model). The aim of this study is to lay the groundwork for a new method of evaluate the use of pm3within organizations. Today there is no uniform way of performing such an evaluation, which is necessary in order to diagnose the performance of the systems maintenance organizations.In the process of creating our own method for performing this kind of pm3audit, we further developed the ideas from a study by Lagsten & Nordström (2013) that was performed at the county Region Skåne. The authors of that study had developed ideas about using method rationale as a basis of creating a method for pm3auditing.

To measure losses in a transformer with today?s methods is either slow or insecure. There s a new method developed by Alstom that hasn't been actualize in to a test-system and that has been the assignment in this project. The idea is built on a switched system and a CLR- circuit in the resonant frequency. The test-system has a calculated power-loss that make the efficiency to be as high as 99,8% and in reality over 95%.

Fortum has in a pilot project installed metering equipment with wireless communication in secondary substations in Stockholm. So far, the collected data are used only in specific projects.This master thesis was carried out at Fortum Distribution AB in Stockholm during 2013. The purpose of this study is to simplify and enhance the use of data in for example network planning process, by giving suggestions on how data can be managed and giving examples of analyzes that collected data can be used for.The electricity meter which Fortum has installed is a EDMI-Mk10A which is set to measure max/average/min values with a one hour time resolution of the following parameters: voltage (per phase), current (per phase) andactive power and active and reactive energy.In order to analyze the collected data an analysis tool is required. During this thesis two customized tools in Microsoft Excel have been developed, one for sorting data and one for analyzing.One aim of the thesis is to show examples of what collected measurement data can be used for. This work shows an example of analysis of active power, power factor, voltage, occurrence of interrupts and the relationship between outdoor temperature and power.This master thesis has among others resulted in the following advice: Expand the number of secondary substations with measuring equipment.

This study was the first part of a larger project investigating a new surveillance method for Echinococcus multilocularis. In this study we examined livers from wild boar (Sus scrofa), looking for lesions caused by E. multilocularis. E. multilocularis is a small tapeworm which has an indirect life cycle.