Weber and Linder (2005) have enlightened that the focus of the current debate on the budget?s to be or not be, has been on trying to find a general tool, which fits best in all situations. They argue that the budget may be more appropriate for organizations in certain circumstances, than for others. They claim that there is a gap in research concerning the situations in which the budget may be appropriate, or when Beyond budgeting is preferred. It is this gap we are trying to fill with our thesis.The purpose of the thesis is to explain which situational factors that affect the organization's use of budgets for the functions the budget can fulfill.

In this thesis an energy analysis of ethanol production at the ethanol plant of Lantmännen Agroetanol in Norrköping has been performed. The ethanol plant has been studied in combination with Händelöverket, the combined heat and power plant which provides the ethanol process with steam. The purpose of this study was to determine the energy consumption for the whole production chain from grain to ethanol. The analysis has included the energy consumption for cultivation of grain, production of chemicals, the production chain for wood chips, the steam production and the ethanol plant. The grain and wood chips are both considered raw materials there for the energy content in these are not included as energy input in the system.

In this thesis an energy analysis of ethanol production at the ethanol plant of Lantmännen Agroetanol in Norrköping has been performed. The ethanol plant has been studied in combination with Händelöverket, the combined heat and power plant which provides the ethanol process with steam. The purpose of this study was to determine the energy consumption for the whole production chain from grain to ethanol. The analysis has included the energy consumption for cultivation of grain, production of chemicals, the production chain for wood chips, the steam production and the ethanol plant. The grain and wood chips are both considered raw materials there for the energy content in these are not included as energy input in the system.

Introduction/Background: Economic evaluations help decision-makers to make informed decisions regarding resource allocation. Information generated from CEA can support evaluations of a new intervention with current praxis. The evaluations also provide information as to whether an intervention is cost-effective, both in economic terms and in health gains. Objective: The aim of this thesis is to investigate the use of economic evaluations in public health, with a focus on CEA. Use of economic evaluations is regarded as both a method for evaluation and as support for informed decisions.

The globalization that has occurred during the last few years has made it more important for companies to have a well-functioning logistics system. Customers demand more options, which lead to an increased flow that creates greater demand regarding packaging and transports. Diverse logistics costs are nowadays a substantial cost for many companies. Therefore, more effort is aimed at optimizing transportation to lower these costs.The purpose of this project is to create a user-friendly calculation of logistics costs that illustrates how the costs vary, depending on how the flow is structured. This is done by examining which aspects that affect the total logistics costs and by mapping which aspects that should be included in a calculation of the logistics costs.Literature studies have been carried out parallel with empirical studies at Scania's production unit, MC, in Oskarshamn.

Huvudmålet med examensarbetet var att konstruera en utrustning för mätning samt loggning av dieselförbrukning på en buss. Det fanns dessutom en önskan att ett MOST-nätverk skulle konstrueras. Detta skulle användas på 2005 år Formula SAE-bil vid Luleå tekniska Universitet. Olika metoder diskuterades och arbetet resulterade i en prototyp som mäter och loggar både bränsleförbrukning och körsträcka på Luleå Lokaltrafiks bussar. Även ett mindre MOST-nätverk upprättades men med ett icke tillfredställande resultat.

Huvudmålet med examensarbetet var att konstruera en utrustning för mätning samt loggning av dieselförbrukning på en buss. Det fanns dessutom en önskan att ett MOST-nätverk skulle konstrueras. Detta skulle användas på 2005 år Formula SAE-bil vid Luleå tekniska Universitet. Olika metoder diskuterades och arbetet resulterade i en prototyp som mäter och loggar både bränsleförbrukning och körsträcka på Luleå Lokaltrafiks bussar. Även ett mindre MOST-nätverk upprättades men med ett icke tillfredställande resultat..

An important task for project managers in multi-project environments is to effectively choose the right people to the project team. For organizations, it means being able to prioritize and plan human resources among the various projects running in parallel. The purpose of this paper is to describe how a project manager in multi-project environments looks at the allocation of people in their projects. We did our research through literature reviews and interviews with seven project managers.The research shows that the studied organizations highlight both the expertise and the personal factors in an election. They do not use any specific personality test to identify their staff.

Introduction/Background: Economic evaluations help decision-makers to make informed decisions regarding resource allocation. Information generated from CEA can support evaluations of a new intervention with current praxis. The evaluations also provide information as to whether an intervention is cost-effective, both in economic terms and in health gains. Objective: The aim of this thesis is to investigate the use of economic evaluations in public health, with a focus on CEA. Use of economic evaluations is regarded as both a method for evaluation and as support for informed decisions.

An important task for project managers in multi-project environments is to effectively choose the right people to the project team. For organizations, it means being able to prioritize and plan human resources among the various projects running in parallel. The purpose of this paper is to describe how a project manager in multi-project environments looks at the allocation of people in their projects. We did our research through literature reviews and interviews with seven project managers.The research shows that the studied organizations highlight both the expertise and the personal factors in an election. They do not use any specific personality test to identify their staff.

Introduction/Background: Economic evaluations help decision-makers to make informed decisions regarding resource allocation. Information generated from CEA can support evaluations of a new intervention with current praxis. The evaluations also provide information as to whether an intervention is cost-effective, both in economic terms and in health gains. Objective: The aim of this thesis is to investigate the use of economic evaluations in public health, with a focus on CEA. Use of economic evaluations is regarded as both a method for evaluation and as support for informed decisions.

The project is a thesis which intends to strengthen the form language and increase the user friendliness of an International Moth. This is a single handed dinghy with only one sail. It sails on two hydrofoils and receives a very high speed compared to its size, and are therefore often referred to as ?the Formula One on water ?. The result is a new concept where the aerodynamic forces have been used to stabilize the boat and relieve the hydrofoils.

Speaking of budget and budgeting is almost as adding fuel to the fire. The subject evokes a lot of emotions, both positive and negative. Some might consider budgets as a bureaucratic process that won?t lead to any good. Others might find budgets as extremely helpful and necessary in a company?s planning process.

Background - Swedish trade and industry primarily involves small corporations, including small manufacturing corporations. Currently, most costing models that are used are based on studies accomplished at large corporations. This conveys to the fact that product costing that occurs at small manufacturing corporations is based on all complexities that large corporations bring, which rarely match with small corporations. It occurs that small manufacturing corporations unconsciously rely on incorrect information that has been calculated based on great corporations? product costing.

Aim: Preferential treatment and allocation of quotes according to sex are two current concepts due to the increasing demand for equality. One organization that may use preferential treatment is the fire department. This is why we chose it as a starting point for our study. The aim with this essay is to investigate how Gästrike Räddningstjänst can create a more equal organization.Method: We have interviewed eight employees and prepared questions for each one. This represents a qualitative method.