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 aim of this study was to provide SCA Forest Norrbotten District with material to assist in their work towards decreasing the frequency of bucking splits in their saw timber logs. SCA Forest supplies the Munksund sawmill with pine timber. Periodically the sawmill experiences problems related to bucking splits in their logs. The purpose of this study was to find an available method to measure the occurrence of splits directly on incoming timber. The ambition was also to gain some knowledge about possible variations between different logging crews in terms of split frequency. If possible, this information could be used to investigate if certain crews produced more splits than others, and thereby making it possible to provide feedback to the logging machine operators. The study consisted of two major parts, a literature review, and a practical sawmill study.

The purpose of this study was to gain an understanding of the structured and evidence-based assessment tool/method The Brief Child and Family Phone Interview (BCFPI) trough a social psychology perspective of conversation. The aim was especially to seek an understanding of the method considering aspects of children?s participation. The research question was: how do the method users apprehend the advantages and the limitations of the BCFPI method considering aspects of children?s participation.

Social indexing is an approach to manual indexing of web content. The purpose of this master thesis has been to investigate terminological and conceptual consistency in social indexing of web content. Conceptual consistency was investigated/measured focusing on synonyms and (the use of) singular and plural forms of words. In order to measure consistency in social indexing data were obtained from the Delicious website. The data set consists of five indexed objects, 3001 tags and 239 users.

The purpose of this study was to investigate if preferences for high- and low context communication differed significantly between individuals from individualistic and collectivistic cultures, living in a multicultural environment. A quantitative survey was used as method and the survey was answered by 150 students at Jönköping University and Uppsala University. Two self-assessment scales, obtained from previous studies were used to measure the degree of the two cultural dimensions and communication styles. Two multiple regression analyzes were performed to investigate the connection between collectivist cultures preference for high context communication and individualistic cultures preference for low context communication, that has been found in previous studies. Two ANOVAs were also performed to investigate differences in communication style depending on sex and length of stay in Sweden.

The master thesis, conducted at Metrima AB, concerns the development of a non-intrusivedistribution meter as a basis for individual tap water billing in apartments.The project is conducted in response to the market interest in individual tap water billing inapartments as an answer to environmental concerns regarding water consumption. Due to thehigh installation cost of traditional water meters, a new method of determining waterconsumption, without having to cut water pipes, is proposed.The proposed method distributes the total water consumption for an apartment complex toindividual apartments according to distribution meters, measuring water run-time, in eachapartment. The water run-time is estimated by measuring the water pipe?s outward vibrationsand temperature changes.A test environment was established and a prototype built, using a tilt- and vibration sensor forvibration sensing and a precision temperature sensor to measure temperature changes. As bothsensors work well in the test environment, further testing was done in 3 apartments for aduration of 5 days.

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.

Svenska Aerogel AB has developed the material Quartzene® which is of the typeprecipitated silica and contains calcium - magnesium silicate ((Ca, Mg) SiO3). Thematerial is used for molecular filtration of contaminated air. Qartzene?, which is inpellet form, is porous and has a high internal surface which is a requirement for themolecular filtration. With the use of various impregnations, filtration can affect thedesired outcome.

Since the early 1940s in Sweden, subsidies have been a recurring feature in housing politics.Throughout history, these have been used as a management measure to control theconstruction of housing and to promote the Swedish welfare state. The political parties aretoday disagreeing on how much responsibility the state should carry for citizens housing. Tosolve the conflict, the dwelling has to be defined. Is the dwelling to be considered a socialright, like education and healthcare or is the dwelling to be considered a product for the freemarket, driven by supply and demand?The positive population growth in Stockholm has lead to an increased demand for dwellings.The supply of dwellings has not been growing at the same rate, which has implied higherhousing prices and longer wait for rented apartments.

Introduction: To become acute ill and to be forced to seek treatment involves a difficult but also a vulnerable time for the individual. This acquires a good relationship between the nurse and the patient. At a surgical emergency ward patients with different diagnoses and trauma are treated. What distinguishes this specific type of ward is that care often occurs in a rapid rate and as a patient the environment may be experienced as stressed. The relationship with the nurse at the ward establishes a foundation for how the patient experiences the health care.

Efficient numerical methods for option pricing is an active field of research. This project has the goal to examine possible ways to improve an established method of numerical pricing. The method is based on an adaptive finite difference method in price and uses the backwards differentiation formula of order 2, BDF2, in time. The project will focus on improvements to the time integration through implementation of discontinuous Galerkin methods, dG. Empirical convergence and accuracy results are obtained for equidistant dG-methods up to order 3 and performance is compared to BDF2.

Field balances based on supply and removal of trace elements from the topsoil have been calculatedfor farms specialized in crop, dairy and pig production in Sweden. Today's field balances have beencompared with the field balances of 1990 in order to examine if, and then how, the situation haschanged. Studied trace elements are arsenic (As), cadmium (Cd), chromium (Cr), copper (Cu),mercury (Hg), manganese (Mn), nickel (Ni), lead (Pb) and zinc (Zn).The balance calculations show that the stores of Cu and Zn are depleted with an average rate of -15% and -6 % over a 100-years period on crop farms when only commercial fertilizers are being used.The concentrations of Hg and Pb tend to increase in the topsoil on crop farms with more than 3 % forHg and with 2 % for Pb in 100 years. There is today balance between supply and removal of the traceelements As, Cd, Cr, Mn and Ni. In the south of Sweden, on crop farms with sugar beets in the croprotation, one can see a decrease in the concentration of Cd in the top soil by -6 % over a period of100 years.

The Swedish building contractor JMRegion Öst would like to to investigatethe possibilities of developing andstreamlining the production of singlefamilyhouses. JM are producing singlefamilyhouses with prefabricated framesat a rate of about two houses per week.During construction, the different tasksare performed by JM?s own productionstaff but also by varioussubcontractors.When examining the schedules of recentlyproduced projects, it appears that allthe houses are more or less completedeight weeks before the customer moves into the house. During those eight weeksseveral operations are conducted such asinspections, installation of appliancesand cleaning procedures. The inspectionperiod constitutes between 25 and 35% ofthe complete construction period.By conducting interviews, it has beendiscovered that this final phase is anessential security buffer for delays anderrors that often occur.

Aim: Through the review of scientific articles, this study aimed to identify which oral health-related quality of life instruments that have been used in studies to measure the oral health-related quality of life in older individuals and the application of such instruments.Method: The study is based on a systematic literature review, where 14 articles have been chosen and evaluated against a checklist. Result: The oral health-related quality of life instruments that have been used on individuals, 65 years and older, are OHIP-49, OHIP-14, OHIP-20 or OHIP-EDENT, GOHAI and OIDP. The instruments are used to examine factors associated with the oral health-related quality of life. Significant associations have been identified, among other things, between the number of teeth in static occlusion, dry mouth and the quality of the dentures, and oral health-related quality of life. Social and cultural associations have also been revealed.Conclusions: Today there exist several well functioning instruments that are used for research purposes.

In Sweden, a big part of the energy use is used in the housing sector. Political goals and targets are set up which the housing sector needs to work towards. Apartment buildings are a major part of the housing sector in Sweden and therefore reduction of energy use in these kinds of buildings are key to lower the energy use in Sweden. But there are not only political incentives to reduce the energy use. Some energy?saving measures are directly profitable and should thus be performed.