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 first four AP-funds have a well-diversified Swedish portfolio, which is managed in similar way as the largest Swedish bank funds. Up until today, there has not been any comparable study that focuses specifically on this part of the AP-funds. Our aim is two-folded; First we will look at how well the AP-funds have managed their Swedish assets compared with Swedish funds of the four largest banks in Sweden during 2002-2006. This will be done by looking at some important key ratios and both absolute and active return. Secondly we will present a descriptive analysis of the management structure within the respective organisations, to be able to draw conclusions regarding the possible deviations in investment return.

The purpose of this thesis is to examine and analyze the characteristics of the management control system private equity firms use to manage their portfolio companies. The thesis takes a share holder value perspective, and it is assumed that the goal of the management control system is to increase the shareholder value in the portfolio company. In a qualitative study two private equity firms and two portfolio companies, one for each private equity firm, were studied in detail. In total, nine in debt interviews were completed. The results from this study suggest that the characteristics of the control system are dependent on the surrounding context; the focus on shareholder value and the specific characteristics of the private equity industry shape the characteristics of the management control system.

Our state of emergency is good - is the public library prepared for the future?Our state of emergency is good! These are the words spoken by Prime Minister Per Albin Hansson in 1939. He claimed that Sweden had nothing to fear from a future war, we were safe. Today we know it was not so. Is this the situation for Swedish public library of today? Is the public library ready to face the future, or is it only fancy words?We have to form the future, not let the future form us.

The purpose of this thesis is to study how some librarians working at a public library experience problems that can occur at the reference interview, slightly focusing on communication difficulties. Therefore I interviewed three librarians working at the reference desk on a daily basis. I chose to limit the study to public libraries and to the south of Sweden. My main question is: what difficulties can a librarian encounter during a reference interview and what can he/she do to treat these? In support of my main question I have three subordinated questions:What reasons can there be to a librarian not understanding a user?s information need?What methods are useful for a librarian to enhance the condition of the reference interview? What attitudes and qualities can be of use for the librarian at a difficult reference interview?For the collection of empirical data I chose to use semi-structured interviews.

The aim of this study was to investigate and describe conceptions that been used when people talks about grapples and to put together parameters that the customers sees as important when they chose a grapple from Hultdins. Every year Hultdins manufacturer and sells about 3500 grapples around the world. With so many users its difficult to oblige everyone. To get an apprehension of what kind of grapple the operators wanted a formula with 18 questions was made. For the interviews 20 forestmachineoperators were choicest who had experience from Hultdins grapples, a lot of them also had experience from other grappleproducers and constructions. The study showed that it is the durability the users give priority to.

Detta arbete bygger på ett inventeringsarbete på LKF:s (Lund Kommunala Fastighets AB) bostadsgårdar. Arbetet syftar till att utvärdera och analysera det vedartade växtmaterialet som tidigare inventerats. Santamour (1990) har beskrivit en metod kallad ?10-20-30 formula? som används för att utvärdera hur hållbart ett växtsystem är i den urbana miljön. Systemet studerar växtpatologiska och andra biologiska faktorers påverkan på växtsystemets stabilitet.

This project details the process of converting and transferring a turn-based paper prototype to a digital real-time format. The projects goals were to see how well the original feeling could be transferred to real-time and how the transition itself went. The project have been completed with the help of the programmer Mikael Gullberg. The practical part of the project was executed between the dates of 25/4 ? 2/5.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Risken för att drabbas av stressrelaterade sjukdomar är hög bland sjukvårdspersonal bland annat då kraven på kvalitet, effektivitet och arbetstempo har ökat. I diskussionen kring sjuksköterskors arbetssituation är saknas det aktuell kunskap om hur sjuksköterskor inom den neonatala intensivvården fördelar sin tid under arbetsdagen och vilka arbetsmoment som sjuksköterskorna utför i sitt dagliga arbete. Syftet med studien var att undersöka vilka arbetsmoment en sjuksköterska på neonatalintensiven utför under ett arbetspass samt kartlägga hur tidsåtgången fördelade sig mellan dessa arbetsmoment. En strukturerad tidsstudie genomfördes därför på en neonatal intensivvårdsavdelning i Sverige. Resultatet visade hur sjuksköterskorna fördelar sin tid mellan 69 olika arbetsmoment i 23 kategorier inom åtta kompetensområden samt hur omvårdnadsarbetet fördelade sig tidsmässigt mellan den direkt patientnära kontakten och övriga patientrelaterade uppgifter.

Composers? and choreographers? world of ideas. Aspects of the art process. This inquiry is about the artistic process when composing contemporary music and choreographing modern dance. I have studied three composers? and three choreographers? thoughts about the artistic process and the work that leads to a piece of music or a dance.

For systems with multicore processors contention for shared resources is a problem that occurs when several memory-intensive processes are executed in parallel within the same memory domain. This contention has a direct influence on the performance of the system and is a complex problem that has been recognized for a long time. An attractive and actively studied way to minimize this problem is by using a process scheduler adapted to allocate processor cores in a way such that contention for shared resources is minimized.With the introduction of multicore NUMA-systems (Non-Uniform Memory Access) the situation has become even more complex. In these systems the access time for processor cores to different memory domains vary depending on factors such as distance and load. Thus, the process scheduler also has to consider where the memory of each process is placed to minimize the distance and balance the load on each memory domain.This report presents a user-level process scheduler for a NUMA-system based on the multicore processor Tilera TILEPro64.

Debatten om matfett är ständigt aktuell och i stort sett dagligen så matas vi med olika aktörersåsikter om vilket fett som är att föredra. Ska vi äta omättat eller mättat fett? Vilket matfett ärdet mest hälsosamma? Fokus i denna studie har varit att synliggöra den professionellapedagogens förhållningssätt till matfett och vilka olika strategier som lärare i hem- ochkonsumentkunskap har använt sig av i sin undervisning relaterat till matfett. Studiens syftevar att synliggöra och analysera hem- och konsumentkunskapslärares skilda förhållningssättrelaterat till matfett i undervisningen med utgångspunkt i perspektiven hälsa, ekonomi ochmiljö. Studien bygger på kvalitativa intervjuer samt observationer med lärare i hem- ochkonsumentkunskap på högstadiet.

Syftet med denna studie var att synliggöra förskollärares tankar om vardagsmatematiken. Studien skulle även innefatta hur förskollärare tar tillvara på den vardagliga matematiken. Vår metod i studien gick ut på att intervjua förskollärare genom en self report, som tillhör den kvalitativa forskningen. Vår self report innebar att de tillfrågade förskollärarna skriftligt fick redogöra sina tankar och erfarenheter utifrån frågeformuläret. Med hjälp av vår self reports öppna frågor synliggjordes förskollärares djupgående tankar om ett visst fenomen, vilket leder in vår studie till en fenomenografisk forskningsansats.

Syftet med detta arbete var att undersöka metoder för modellering och realtidssimulering av fordonskomponenterna koppling och däck. Avsikten skulle sedan vara att implementera utvalda modeller i simulink för användning tillsammans med en befintlig fordonssimulator. Arbetet innehåller en litteraturstudie som ger fysikalisk förståelse för fordonskomponenterna samt vägledning vid valet av modelleringsmetod.Utmaningen med kopplingen var att modellera övergången mellan låst ochslirande tillstånd. Efter utvärdering av olika metoder valdes en metod som använder samma systemstruktur för båda fallen, dvs ett system med två frihetsgrader.Däcksmodellen valdes med hänsynen att ett trovärdigt beteende skulle uppnås utan att kräva för mycket beräkningskraft. En metod byggd på fysikaliska resonemang är svår att få verklighetstrogen med begränsad komplexitet.